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<![CDATA[ANALISIS PENERAPAN PERATURAN DAERAH NOMOR 8 TAHUN 2012 TENTANG RETRIBUSI PARKIR TEPI JALAN UMUM DI KOTA SURABAYA ]]>
<![CDATA[Juniasari, Putu Ayu Mentari]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[The purpose of this research is to know how the practice of regional regulations (No 8/2012) in Surabaya City about public roads service parking?s retribution for motorcycle as the regional revenue of Surabaya City. The method used is a qualitative descriptive. This method trying to describe about the facts between in the field and in the regulation. The result of this research can be known by the irrelevancy of the regional regulation number 8 year 2012?s Surabaya City with the reality.Keywords: regional regulation, irrelevancy, motorcycle, public roads service parking?s retribution.]]>
<![CDATA[ANALISIS PENGARUH OPERATING EXPENSES TO OPERATING INCOME (RASIO BOPO) DAN COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN PADA BANK MANDIRI CABANG X SURABAYA ]]>
<![CDATA[Arif, Bagus Muhamad]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Earnings growth can be analyzed with fundamental analysis, by looking at a company's financial ratios. This study was conducted to examine the effect of operational efficiency ratio (OER) or BOPO ratios and cost efficiency ratio (CER) of the net profit margin (NPM). Object of this research is the X branch of Mandiri Bank in Surabaya. and the backdrop of the bank as the authors make the research object because the level of the bank's acquisition of NPM significant rmenurun in 2011. This study uses a descriptive analysis of the data by examining documentation X branch of Mandiri Bank in Surabaya. The data required in the form of quantitative data, namely the annual financial statements for 2010-2012. Here indicate that the Operating Costs: Operating Income a negative effect on earnings growth. Overhead ratio as well as the effect on net profit margin also acquired Bank. it can be concluded that the ratio of Operating Expenses: Operating Income (ROA ratio) and Overhead Cost Ratio (CER ratio) affect earnings growth.Keywords : Operational Efficiency Ratio (BOPO), CER, NPM]]>
<![CDATA[PENGARUH KOMPONEN STRUKTUR PENGENDALIAN INTERNAL UNTUK MENCEGAH KECURANGAN PADA PERUSAHAAN ]]>
<![CDATA[SOFIANINGSIH, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[The purpose of this study is to analyze an find out the influence of the control structurescomponents internal to prevent cheating on the company. To prevent on corporations,starting from an internal control. To treat or prevent fraud on government agency, thepreventive effort is required with regard to how to control the driving factor for incidence offraud. To implement the strategy, the internal control system should be applied effectively.The effectiveness of legal provisions could not be achieved if not supported norms and ethicalvalues from related parties. In addition to internal controls there are two other key conceptsin the prevention of fraud, fraud awareness and fraud risk assessment. The results of thisresearch are important for internal controls to prevent fraud on the company. In theprevention if an internal control structures have been placed and run well, opportunities forfraud that are not detected will be reduced.Keywords : fraud, internal control, fraud awareness, fraud risk assessment.]]>
<![CDATA[PENGARUH TINGKAT SUKU BUNGA SBI TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Sari, Diah Rachma]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[The interest rate is a variable that is always considered by investors before making an investment decision. One is tingakt SBI. This research is used to determine the effect of interest rate SBI influence on stock prices of cement sub-sector company listed on the Stock Exchange. Based on the analysis of the research conducted can be concluded that the SBI rate and a significant negative effect on stock prices of cement sub-sector company listed on the Stock Exchange consisting of PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk period 2010-2012. This is evidenced by the results of a simple regression analysis and testing of the regression coefficients of a number of sub-samples of the cement sector companies listed on the Stock Exchange.Keywords: SBI interest rates, stock price]]>
<![CDATA[ANALISIS FORWARD CONTRACT HEDGING DAN OPEN POSITION DALAM MENGHADAPI EKSPOSUR VALUTA ASING (STUDI PADA PT “XYZâ€) ]]>
<![CDATA[Alim MS, Mochammad Bagus]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Free trade in the era of globalization cause the increasing number of cross-border transactions. Cross-border transactions can cause foreign exchange exposure which occurred erratic fluctuations. There are two methods in this study to deal with the foreign exchange exposure, the forward contract hedging and open position. In a study of the financial statements "XYZ" year 2006-2012, there is the fact that the forward contract hedging is applied consistently to PT "XYZ" give more foreign exchange gain that much more when compared to the open position method. However, if explored further, a combination of forward contracts and hedging open positions result in foreign exchange gains greater. But, remember the fluctuations in exchange rates is erratic and difficult to predict the exchange rate, so to minimize the risk of foreign exchange losses and facilitate agreement and certainty of payment will be the amount to be paid at maturity, researcher more suggested to use a forward contract hedging consistently.Keywords : forward, contract, hedging, open, position.]]>
<![CDATA[PREVENSI BUDGETARY SLACK SEBAGAI DAMPAK TEORI AGENSI DENGAN METODE REFRAMING KOMUNIKASI NEURO LINGUISTIK PROGRAM (NLP) ]]>
<![CDATA[Bestari, Ruli]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Budgeting is the most important thing to do in Corporation as a design guideline work in the future. Participative Budgeting is one of the budget common method which is almost done over the world. Participative budgeting can be authority delegation from superiors to subordinates, of course subordinates can participate in their corporate budgeting. However, participative budgeting often misused by subordinates just as good performance assessment from superiors that tend to make budgetary slack behavior. Budgetary slack happen caused by different of interest between superiors and subordinates,common called agency theory.Deviant behavior like Budgetary slack can be recovered with sisthematic pattern communication of both. Reframing of Neuro Linguistic Program can be good solution to change from deviant behavior be better behavior with rearrange sentence in communication to their self or others. Reframing helps communication disturbances from superiors to subordinates which is not good to be more attractive and motivative, so that it can make better atmosphere seems like trust,closer and solid teamwork of both which can prevent Budgetary Slack behavior.Key Feature : Budgetary slack, Neuro Linguistic Program, Budgeting,Reframing]]>
<![CDATA[PRO KONTRA STANDARISASI AKUNTANSI SYARIAH TERHADAP IFRS DI INDONESIA ]]>
<![CDATA[Mariyam, Siti]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Economic development and islamic-based business thrives in Indonesia. This suggests that islamic accounting is a product of islamic economics is widely known in the community and the business community in Indonesia. Islamic economics itself appears in various countries that ideology Islam and Muslim population, including Indonesia. Islamic or sharia accounting accounting more emphasis on accountability, with an emphasis on truth and justice, which not only serve the shareholders as well as an emphasis on decision making alone, but also to all interested parties and comply with all laws are based on ethics and morality and the concept of justice and truth.Keyword: Islamic accounting, International Finance Reporting Standards, Justice.]]>
<![CDATA[ANALISIS EVALUASI SISTEM PENGENDALIAN INTERNAL DALAM SIKLUS PENERIMAAN KAS PADA PT. “X†SURABAYA ]]>
<![CDATA[Setya Kusprianti, Sri Alam]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This research was done to know how effective the operation sistem whichwas already applied at PT.?X?. It used the descriptive qualitativeresearch method. This observation data is about internal operationsistem activity that is applied at PT.?X?. Accounting information sistemis a component which shall be applied in an industry. It has a closerelationship with internal operation sistem. Accounting informationsistem that was used by PT.?X? is cash acceptance cycle. It is known thatcash was an activa which has a liquid characteristic, so then it is easierto do some frauds. Internal operation sistem was used to minimalize it.Based on data analysis, internal operation sistem has already beenapplied effectively at PT.?X?. It is proved by a good proper internaloperation elements that were applied there and separation of tasks thathas been done to minimalize frauds.Keyword: internal operation sistem, cash acceptance cycle]]>
<![CDATA[ANALISIS PERBANDINGAN PELAPORAN DAN PENGUNGKAPAN ASET BIOLOGIS SEBELUM DAN SETELAH PENERAPAN IAS (INTERNATIONAL ACCOUNTING STANDARD) 41 PADA PT. ASTRA AGRO LESTARI, TBK ]]>
<![CDATA[Putri, Sulistyorini Rafika]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Agricultural sector is very interesting to be discussed related to the enforcementof the use of IAS 41 as the basis for the accounting treatment company that has aunique characteristic asset that biological assets. Based on IAS 41 biologicalasset is a living animal or pant. This property is unique because it always changesor biological transformation consisting of growth, degeneration, production andprocreation. Financial statements and disclousure which is the ultimate goal forall transactions, will be amended when the presentation, due to the application ofIAS 41 assets biological will be measured at fair value, as previously allplantation companies use historical cost as a measurement method. Thediscussion of PT. Astra Agro Lestari, Tbk was found that the plantation firms whohave gone public is not yet fully implemented IAS 41 only some of the provisionsare already run by PT. Astra Agro Lestari Tbk.Keywords: Biological Asset, IAS 41, Fair Value, Financial Statements,Disclousure]]>
<![CDATA[PENGARUH TRANSFER PRICING TERHADAP PERENCANAAN PAJAK BAGI PERUSAHAAN MULTINASIONAL ]]>
<![CDATA[Chandra, Tri Martha]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Transfer pricing is a classical issue in international transaction. Transfer pricing could be conducted among others with taxes motivation, in which the main objective is to transfer tax burden from the higher rated country to the lower rate jurisdiction. The key to a successful practise of transfer pricing from tax standpoint is the existence of related parties transaction. To regulate the transfer pricing practice, the regulations govern the authority to realocate transfer price among divisions that have related parties transaction.Keyword: Transfer pricing, Tax]]>
