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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 12 No. 1 (2020)" : 5 Documents clear
EVALUASI SISTEM INFORMASI AKUNTANSI PENGUPAHAN PRODUKSI DALAM UPAYA EFEKTIVITAS PENGENDALIAN INTERNAL PT.TM Sari, Vera Margareta Tunjung; Isharijadi, Isharijadi; Yusdita, Elana Era
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2091

Abstract

This study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers.
DETERMINAN MINAT PENGGUNAAN E-SPT Ramadani, Marta; Lutfillah, Novrida Qudsi
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2129

Abstract

This study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability sampling techniques.Data analysis was performed using statistics with SPSS tools. Based on the results of data analysis using the t test it is known that partially the perception of usability, trust and computer self efficacy has a positive and significant influence on the interest in using e-SPT. While based on the results of data analysis using the F test it is known that simultaneously the perception of usability, trust and computer self efficacy has a positive and significant effect on the interest in using e-SPT.
EVALUASI KINERJA LAPORAN KEUANGAN SAHAM BJTM DAN BJBR Hartono, Wendra
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2169

Abstract

In the banking world is the front line in the world of leading economy in Indonesia. Several major activities in the banking business sector are related to the number growth of rate interest or credit, inflation rate, bond, digital financial services, term deposit, mutual fund and other instruments. BJBR and BJTM, are categorized as a local government bank which had long been on the floor market since 2010 and 2012. Both of bank shares has been targeted by investors, it is due to their performance are better by the time goes by and the number of dividend per share also constantly high and price per share is still cheap. The aim of this research is more about evaluation of BJBR and BJTM’s performances either in fundamental or technical analysis sides also news or fact from these stocks since 2016. The method used in this study is qualitative descriptive, which explore the important incidents occurred. The result of this research shows that BJBR share has better performance and financial report compared to BJTM. Nevertheless, it is still needed to be considered that price per share of BJTM is much cheaper than BJBR.
MANAJEMEN LABA RIIL DAN KETERBACAAN LAPORAN TAHUNAN Abshari, Firhan Razki; Rahman, Annisaa
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2211

Abstract

This study aims to empirically examine the relationship between real earnings man-agement and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by ex-cluding the financial sector. The sampling technique used was purposive sampling. Data analysis was performed using multiple linear regression with the IBM 25.0 SPSS program. The test results show that real earnings management as measured by abnormal discretional expense proxies and aggregate real earnings management have a negative and significant effect on annual report readability, whereas real earnings management as measured by abnormal cash flow proxy and abnormal production cost does not affect the annual report readability.
PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Diana, Lely; Osesoga, Maria Stefani
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2282

Abstract

Financial performance refers to companies capability which is showed in financial report and used for decision making by stakeholders. The objective of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The object in this research were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method. The secondary data used in this research was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, (4) firm size does have significant effect towards financial performance.

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