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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 38 Documents
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Search results for , issue "Vol 2, No 3 (2014): AKUNESA (Mei 2014)" : 38 Documents clear
ANALISIS PENERAPAN ANCHOR BANK DAN BANK HOLDING COMPANY DI INDONESIA: SEBUAH TINJAUAN TEORITIS Nugraha, Rahmadya
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract

After crisis in 1997, Bank Indonesia made ??some policies to create a national banking system healthy and strong. These policies were the anchor bank and bank holding company. Both anchor banks and bank holding companies had applied in other countries and have a positive impact on the development of banking in each country. This paper analyses which policy is better for the development of the national banking. Keyword: anchor bank, bank holding company, bank
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DALAM PERUSAHAAN PERBANKAN DI INDONESIA Maulidah, Diana
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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This study investigated the effect of implementation of corporate governance on earnings management in corporate banking in Indonesia to understand about corporate governance by using the proxy of corporate governance, namely: (1) stakeholders, (2) the board of commissioners, (3) directors, (4) internal auditors, (5) external auditor, (6) audit committee, (7) compliance officer, (8) company secretary, and (9) sharia supervisory board, banking corporate governance and earnings management, explain sense of agency theory, signaling theory, shareholder theory, and contingency theory, know the health of banks in Indonesia with Risk approach and substance use settings. Keywords: Corporate Governance, Earnings Management, Indonesian Banking.
PERANAN PSAK NO 33 PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Widagdya, Fiqhan Prananta
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Accounting is an information system which produces the report to the parties concerned about the economic activities and condition of the company. Economic information generated is expected to be useful in the assessment and decision-making about the business entity concerned. Mining business is an activity to optimize the use natural resources mining (minerals) found in the Earth Indonesia. Keywords : Accounting, Mining business
UNIVERSAL BANKING DITINJAU DARI PERSPEKTIF NILAI PEMEGANG SAHAM Ardhiputra, Hafiz
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Universal banking system is considered as a modern banking system in the world. This system makes bank can provide financial services practically. The concept of universal banking can give benefit in economic side and improve bank performance in some countries. As a bank with wider scope, there is main purpose by bank, which creates a positive perspective, including shareholder?s value creation. The concept of universal banking also has a dark side, which impact negatively in application of those concept and also cause moral hazard due to asymetric information. Bank needs a good risk management, strong regulation and innovative strategy to create a positive perspective for banks that using concept of universal banking. Keywords : Universal banking, benefits, performance, shareholder
PERKEMBANGAN OBLIGASI SYARI’AH (SUKUK) DI INDONESIA: SUKUK MUSYARAKAH DAN ISTISHNA Megasyara, Ira
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Sukuk is one of the Islamic product in Indonesia capital market is limited, but still has the potential to be developed both in terms of quantity and type of contract. Sukuk issued in Indonesia is currently only using 2 (two) contract, the ijarah and mudharabah contract. In order to expand alternative means of financing for the company and for investors to invest in the Islamic capital market products, the possible use of alternative contract in sukuk structures in Indonesia, the Musyarakah agreement and istishna contract. The second contract has been widely used in sukuk issuance in the international capital markets. The both contract has been widely used in sukuk issuance in the international capital markets. In Indonesia, the use of contract musyarakah sukuk has the potential to be applied by companies in various sectors of the business. While the use of contract istishna sukuk, used for companies in the infrastructure sector. Keyword: Sukuk musyarakah,sukuk istishna
PELUANG DAN TANTANGAN PENERAPAN ASURANSI PERTANIAN DI INDONESIA: TINJAUAN KONSEPTUAL Rohmah, Miftakhul
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Agricultural insurance is required as a risk management instrument for agriculture. The purpose this study is to analyze opportunities and challenges of agricultural insurance implementation in Indonesia. Implementation of agricultural insurance need some considerations, such: adopting agricultural insurance systems in several countries such as funding, operational and others, with some adjustments in accordance with the conditions in Indonesia then implementation of risk management for insurance companies and government regulations. Keywords: Agricultural Insurance, Opportunities, Challenges
PELUANG DAN TANTANGAN OBLIGASI SYARIAH DI INDONESIA: SEBUAH TINJAUAN KONSEPTUAL Wicaksana, Moch. Zulfiqar Agung
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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With increasing wave of popularity and successes of Islamic finance across the world, Indonesia aspires to adaptation of this Islamic finance. Islamic bond or called sukuk as a new alternative for micro financing in Islamic financial institutions. This study aims to analyze opportunities and challenges of Islamic bond (sukuk) in Indonesia. In other country sukuk usually used as a solution to way out from economy crisis. Keywords: Islamic bonds, sukuk, Islamic finance, opportunities and challenges, economy crisis
ISU MENGENAI POLA PIKIR YANG MENJADI TANTANGAN PERUSAHAAN DALAM MENERAPKAN CORPORATE SUSTAINABILITY MANAGEMENT Failasufa, Nadhia
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Corporate Sustainability Management is needed as a business approach that creates long term shareholder value. The implementation of sustainability is conducted by integrating the economic, social and environmental aspects. The purpose of this study is to respond the issue of mindset which is raise doubt in implementation of corporate sustainability management. This exploratory study results that implementation of sustainability will provide continuing development for companies to stimulate innovation, improve relations with the local community, improve efficiency and productivity and differentiate itself from competitors in the very tight competition market.   Keyword: Corporate Sustainability Management, challenge, mindset issue
PENGARUH STRUKTUR KEPEMILIKAN DALAM CORPORATE GOVERNANCE TERHADAP KEPUTUSAN PENDANAAN DAN EARNINGS MANAGEMENT Pualam, Nigar Nuansa
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract

The company's ownership structure influence funding decisions and corporate earnings management. Institutional ownership can increase monitoring as a control company which affects the company's use of debt and limit the behavior of managers towards debt and financial reporting policies. Management ownership can align interests between the agent and the principal who gives new motivation agent in managing the company well. Alignment of the interests of agents may limit earnings management behavior of the agent and the company's use of debt. Institutional ownership and ownership of managers do not always have a positive impact on the company. Institutional ownership can lead to domination of possession which resulted in the takeover of power and expropriation. Ownership managers may also weaken the excessive monitoring of the company due to the company's right to the higher managers. Keyword: Institusional ownership, Manajerial ownership, Influence funding, Earnings management
EVALUASI PENERAPAN PERATURAN DAERAH KOTA SURABAYA NO.10 TAHUN 2010 TENTANG PAJAK BUMI DAN BANGUNAN SEKTOR PERTAMBAKAN DI KELURAHAN MEDOKAN AYU SURABAYA Ayu, Cholif Retno
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Land and Building Tax (PBB) is a tax which contribute greatly to the development of the area. The basic law of Land and Building Tax (PBB) used is Law Number 28 of 2009 on local taxes change as arranged more clearly on Surabaya Regional Regulation Number 10 of 2010 concerning property tax in urban areas. However, these regulations have not been performing well in the Village Medokan Ayu Surabaya due to many factors. So the government should evaluate Surabaya Regional Regulation Number Surabaya. 10 of 2010 concerning property tax aquaculture sektor like deceiving sektor in Medokan Ayu urban in order to maximize the incoming area and can help local people to increase revenue and better understand the principles of the United Nations taxation so that payments Land and Building Tax (PBB) can be accepted by all parties. Keywords: property tax, aquaculture sektor, the tax object, principle of taxation, taxpayers

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