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Vincentius Widya Iswara
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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
 1 
Search results for , issue "Vol. 4 No. 2 (2012)" : 5 Documents clear
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPAT-WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Marcelli, Fanny; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2608

Abstract

The company must provide ease of provision of information to make a decision namely through the financial statement. Because of that, the financial statement must be submitted in a timeliness. If a company doesn’t provide timely reports of the financial state-ment, then the financial of the company could be losing power to provide information for its users. This quantitative descriptive research aims to examine and analyze the factors that influence the timeliness of the financial statement forwarding. The inde-pendent variables which used in this study was the company’s size, profitability, leverage, the size of the CPA, and the auditor’s opinion. The number of samples per year are 84 companies bringing the total to 252 companies that were observed and the tech-nique of data analysis in this study is using an analyze logistic regression. The results of this research indicated that the variable is the company’s size and the leverage had effect on the timeliness of the financial statement forwarding. However, the variable profitability, the size of the CPA, and the auditor’s opinion has no effect against the timeliness of the financial statement forwarding.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA ATLAS SPORTS CLUB (STUDI KASUS: PERUS-AHAAN KEBUGARAN) Jonaidy, Hikmah; Wehartaty, Tineke; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2609

Abstract

Revenue is a very important process as a source of revenue for the company and is a determining factor in view of the profits of the company. Therefore, any company especially a company engaged in the service sector, which requires income information systems in accordance with company requirements. Internal controls over revenue will go well and produces good quality information, if the company had revenues of information systems that can support the company’s operational activities, thus the effectiveness and efficiency of the company can be reached. Therefore, researchers are trying to do research on Atlas Sports Club revenue infor-mation system, company that is engaged in fitness. The purpose of this research is to provide advice and input on the issues of the company, through the design of an integrated revenue information systems, so as to improve the effectiveness, efficiency and in-ternal control within the company. The type of research that is done is a case study, using qualitative data. The revenue infor-mation systems design include the design concept consists of system flowchart, data flow diagram (DFD), entity relationship dia-grams, and physical design consisting of the design of access, database, input and output that generates an application program revenue. The results of this study indicate that the presence of information system design revenue, the more access restrictions can be optimized, more adequate segregation of duties, the can provide satisfactory services to the customers, and reports can be generated to more accurately, relevant and timely.
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA Ernawati, Linda; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2610

Abstract

Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative characteristics of relevance, namely predictive value. Therefore, quality earnings can show the continuity of earnings so that persistent earnings tend to be stable. This study is aimed to test whether the book tax differences and debt level affect the earnings persistence. The research design which was used was research with the hypothesis. The depend-ent variable of this study the earnings persistence measured by using a regression coefficient of regression between the account-ing income of the current period and the coming period. The independent variable of this study is the book tax differences meas-ured by using dummy variables and debt levels that were measured with debt to asset ratio. The companies that became the object of this research were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008-2013. The sample were selected by purposive sampling method. The data was analyzed by using multiple regression. The data analysis showed that large positive book tax differences negatively affected earnings persistence, where as large negative book tax differences did not affect earnings persistence. Debt level positively affected earnings persistence.
TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2611

Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profitability due to low diversity customers in both research objects.
PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA) Hermanto, Benedicta Angelina Budi; Hariyanto, Simon; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2612

Abstract

Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior

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