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INDONESIA
Jurnal Akuntansi AKUNESA
Published by Universitas Negeri Surabaya
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 43 Documents
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Search results for , issue "Vol 2, No 1 (2013): AKUNESA (September 2013)" : 43 Documents clear
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PENDIDIKAN Mentari, Rury Atmi
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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This article discusses the implementation of Corporate Social Responsibility (CSR) in education. The purpose of this article is to know the efforts made?? by the company to improve the quality of human resources (HR) through its Corporate Social Responsibility (CSR) in the aspects of education, and motivation for other companies to come along to run its Corporate Social Responsibility (CSR) in education to help the public interest. In this article describes the company that runs the Corporate Social Responsibility (CSR) on the educational aspects. This is done in order to give birth to the quality of human resources (HR) qualified in Indonesia through education. The data is taken  from secondary data in the form of the theory, the definition and substance of the literature, and legislation.Keywords: Corporate Social Responsibility (CSR), Education, Human Resources (HR)
PENGARUH PENERAPAN KONVERGENSI IFRS TERHADAP PENILAIAN ASET DENGAN MENGGUNAKAN KONSEP FAIR VALUE Laili, Yanuarita Rohmatul
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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International Financial Reporting Standar (IFRS) is a guidelines for financial statements which is the guidelines is a globally accepted, where as Pernyataan Standar Akuntansi Keuangan (PSAK) is a Indonesia?s guidelines. PSAK is accounting standards in Indonesia. Indonesia as part of the growth of the world economy has adjusted by means of convergence to IFRS.  With the convergence to IFRS, it will give affect to tte inventory valuation. At first, inventory valuation using historical cost then using fair value concept. Fair value concept measure the inventory based on current cost. Keywords : Konvergensi, IFRS, Historical Cost, Fair Value
IMPLEMENTASI PELATIHAN TERHADAP KINERJA KEUANGAN PADA PT. PLN (PERSERO) DISTRIBUSI JAWA TIMUR AREA SURABAYA SELATAN Purnomo, Aripurdiani Larassati
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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This article discusses the implementation of training on financial performance at PT PLN (Persero) Distribution Area South Surabaya East Java. The purpose of this article is to determine whether the training programs organized by the company will work on financial performance. In analyzing financial performance using financial ratios of liquidity ratios, solvency ratios and profitability ratios, to obtain information on whether the company is showing healthy or not in running operational activities for a certain period. To analyze the financial performance of the data the authors take the income statement and balance sheet for 5 years. From 2008-2012. In this article using research methods spaciousness which consists of interviews, questionnaires and observations as well as methods of literature is done by studying the materials that are considered necessary from the relevant literature. Results of this analysis is that the training program was held PLN to financial performance does not match said to be less good. Thus PLN can improve training for employees to improve financial performance. Keywords : Training, Financial Performance, PT PLN (the partners) Distribution Area South Surabaya East Java.
ANALISIS ARUS KAS TERHADAP LIKUIDITAS PT. HOTEL MANDARINE REGENCY TBK PERIODE 2008-2012 Agustina, Dewi
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Statements of cashflows can provide information to the management about the liquidity of companies. The research aims to determine the cash flow on liquidity of  the registered hospitality company in Indonesian Stock Exchange (IDX), especially PT. Hotel Mandarine Regency Tbk. The research method using descriptive method with cash flows from operating, investing and financing activities and liquidity (current ratio) as the variable. The results of this research showed the company?s cash flow surplus, except in 2009 anda 2011. The liquidity of PT. Hotel Mandarine Regency Tbk was liquid that judged from current ratio. Keywords : cash flows, liquidity, current ratio
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN SISTEM DU PONT (STUDI KASUS PADA INDUSTRI MANUFAKTUR SEKTOR BARANG KONSUMSI PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BEI PERIODE 2010-2012) Meivilana, Winda
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Assessment of financial performance is required  to determine the performance of the company that helps the company management and investors in decision-making. Assessment of financial performance can be done by various methods, one of which is the Du Pont System. In this study, an assessment of the financial performance Kedawung Setia Industrial Tbk, PT Kedaung Indah Can Tbk, and PT Langgeng Makmur Industri Tbk based on the analysis Du Pont system which includes calculation of ROI and ROE, are known that Kedawung Setia Industrial Tbk has the best financial performance in the industry. It can be seen from the value of ROI and ROE achieved by the company are consistently increased and is above the industry average during the study period 2010-2012. While, the financial performance of the company with the lowest is Langgeng Makmur Industri Tbk because the ROI and ROE ratios were below the industry average. Keywords : financial performance, Du Pont system, ROI, ROE
STRATEGI PERUSAHAAN DALAM PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PT. DJARUM TERHADAP LINGKUNGAN EKSTERNAL Anggriawan, Erwin
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Corporate Social Responsibility (CSR) is the embodiment of corporate responsibility towards society and the surrounding environment. Implementation of CSR is growing rapidly, including in Indonesia, in response to the corporate world who see environmental and social aspects as an opportunity to improve competitiveness as well as part of risk management, to the sustainability of its business. National tobacco companies that produce products controversial, are also committed to contributing to CSR. As one cigarette company in Indonesia, PT Djarum has implemented several CSR programs such as Djarum Foundation Program, Social Service Djarum Foundation, Djarum Bakti Sports Foundation, Fondation Djarum Bakti Environment, Djarum Bakti Education Foundation, Fondation Djarum Bakti Budaya. The research concludes with the CSR program can directly provide power to the PT. Djarum in his efforts. Key words: Corporare Social Responsibility, Programs Corporate Social Responsibility
ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PT HANJAYA MANDALA SAMPOERNA TBK) Rohmah, Fauziyatur
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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This purpose of research was to determine the company's ability to generate profitability before implementing Corporate Social Responsibility (CSR) after applying the Corporate Social Responsibility (CSR) in PT Hanjaya Mandala Sampoerna Tbk. This research uses ROA as a measure of profitability ratios. The sample used financial statements of PT Hanjaya Mandala Sampoerna Tbk before menerakan CSR in 1996-2000 and after implementing CSR in 2008-2012. Method data collection who used in this research is secondary data, which obtained from Bursa Efek Indonesia (BEI) and from official website company's. Method data analysis who used statistical test descriptive, Based on the results testing of statistic descriptive there are increase profitability after the application of CSR. Keywords: Corporate Social Responsibility (CSR), Profitability, Return on Asstes (ROA).
PERBANDINGAN PERLAKUAN AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS ATAS PSAK NO. 22 PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Hidayati, Nur Elan
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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The purpose of this research was to analyze whether there are differences in the accounting treatment before and after the IFRS convergence PSAK No. 22 the company go public. PSAK No. 22 regulates the accounting treatment of business combinations. Business combination is generally done in the format of mergers, acquisitions, and consolidations. There are several reasons that serve as an excuse by the company that merged benefit costs, lower risk, less delay in operation, preventing the takeover, the acquisition of intangible assets and other reasons. There are two methods that can be used in a business combination is the purchase method and the pooling of interest method. In a business combination, the excess of the cost of acquisition and the acquirer part in the fair value of assets and liabilities that can be identified and recognized as goodwill. The results showed that there were indications that the convergence of IFRS so influential that resulted in differences in accounting for PSAK No. 22, the merger accounting method and accounting treatment of goodwill. Keywords : IFRS convergence, business combinations, methods by purchase, methods pooling of interest, and goodwill.
ANALISIS PEMUNGUTAN PAJAK HIBURAN DALAM RANGKA PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA SURABAYA Hardiyanti, Vira
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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At this time the researchers used to determine how much contribution to the entertainment tax revenue (PAD) in the city of Surabaya in 2008-2012, to determine the effect of the acceptance of entertainment tax collection revenue (PAD) in the city of Surabaya and as a condition to support graduation in economics faculty of the state university surabaya. From the analysis of the existing data can be seen that the contribution to the entertainment tax revenue in the city of Surabaya is only 2.35 percent. This is not in accordance with the Surabaya city government target of approximately 30 percent. Keywords : local taxes,contributions,regional revenue
PENGARUH SURAT EDARAN BANK INDONESIA NO. 14/10/DPNP TERHADAP RISIKO KREDIT PERBANKAN SERTA PENGARUH PADA SEKTOR PROPERTI DAN OTOMOTIF Siswanto, Yuniardini Putri
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Bank Indonesia issued a Circular Letter Bank Indonesia No.14/10/DPNP on March 15, 2012which regulates the amount of the Loan to Valueformortgages and Down Paymentfor vehicle loans.The policy was issued with the aim to reduce NPL (Non Performing Loan) risk and also to increase the credit quality of the bank. This study aims to analyze the impact that happens to credit risk, property companies and automotive companies. Results of this study was a decrease in the company?s stock price decline in property and sales at automotive companies which have a middle class target consumers. In addition, the policy also provides an opportunity to practice ?shadow banking? on non-bank institutions. Keywords:Loan to Value, Down Payment, Credit Risk.

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