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Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
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Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi AKUNESA
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 597 Documents
EKSISTENSI PASAR MODAL PERBANKAN SYARI`AH DI INDONESIA DALAM MENGHADAPI PASAR BEBAS DI ERA GLOBALISASI APRILIAN JANI, TRI Aprilian
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Abstract

Globalization is a form of interaction of the dependence and interrelation betweencountries which has a led competition, it would be affected the economy existenceof a country`s. Whereas, the capital market of Islamic banking is a part offinancial markets which the capital market of Islamic banking has a competitionto face of free market between countries in the era of globalization. The purposeof the study is finding out of the existence of the Islamic banking capital market inIndonesian to face of free markets in the era of globalization.Keywords : globalization, free markets, capital market, Islamic banking
ANALISIS PORTOFOLIO ASET BANK SYARI`AH DAN BANK KONVENSIONAL DI INDONESIA DWI PITRADITYA, VIVIANA Dwi
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Abstract

Banks in Indonesian consists of two syari`ah bank based and convetional bankbased. Islamic bank in Indonesia to experience growth and significant growthovertime. Portofolio assets of islamic banks and conventional banks in Indonesiaare very influential in the Indonesia economy. With a portofolio of assets betweenIslamic banks and conventional banks cank work together to advence the bankingsystem and economy system in Indonesia today. Even no difference is toosignificant and in the selection of banks, whether Islamic banks and conventionalbanks.Keywords : portofolio assets, conventional banking, Islamic banking.
SISTEM PENGALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) MENJADI PAJAK DAERAH DI KABUPATEN TULUNGAGUNG VERSI SETYAWATI, RAHAYUNING Versi
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research was conducted to find out the system redirects the Bea acquisition of rights tothe Land and buildings became local taxof Tulungagung Regency. This research usesqualitative descriptive method andthe file used in this research is the documentation. Objectsin this research is income, dept. financial management and local asset tulungagung district.This research result is the transfer of rights over the land and building smoothly enforced bylocal government tulungagung district. Income, dept. financial management and local assetable to socialize people associated payment socialization proper.Keywords : Bea acquisition of rights to the Land and buildings, local tax.
ANALISIS PENGARUH KEBIJAKAN MINIMAL UANG MUKA KREDIT (DOWN PAYMENT) TERHADAP VOLUME PENJUALAN SEPEDA MOTOR DI KABUPATEN JOMBANG WIBISONO, WAHYU
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research aims to examine effect of the minimum down payment loanpolicy to sales volume of motorcycles in district Jombang. Testing functionalrelationship between two variables using simple regression statistical analysis andusing SPSS v19 software. Regression analysis using the percentage amount of creditadvances as independent variables and motorcycle sales volume as dependentvariable. Through calculation of T test, t count equal 5,2619 and 2,570582 for the ttable, so t count (5,2619)> t table (2,570582) = Ho is rejected , Ha received. So thatthe amount of credit advances significantly influence volume of sales of motorcycles.Keywords: credit advances, the policy, sales volume, effect.
PENGARUH RASIO KEUANGAN DER, CR, ROA, EPS TERHADAP HARGA SAHAM PADA PERUSAHAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BEI) RORO PUSPA SARI, WEISTY
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of this study is to determine the effect on stock prices of financialperformance in cement companies listed on the Stock Exchange in the period 2001-2011.Financial performance was measured by using a Debt to Equity Ratio (DER), Current Assets(CR), Return on Assets (ROA) and Earnings per Share (EPS). The results suggest thatfinancial performance is positive but not significant effect on stock prices on cementcompanies in Indonesia Stock Exchange. This is possible because the cement company’sstock price has been dominated by the market or its external factors such as the need forproduct development along with the development. While partially proved that the Debt toEquity Ratio (DER), Current Assets (CR), Return on Assets (ROA) dan Earning per Share(EPS) did not significantly influence stock prices. Then the t test results showed that allindicators of financial performance on a positive effect on stock prices unless Earning PerShare (EPS), this is possible because one of the cement company Indocement TunggalPrakarsa Tbk has data development in the year 2001-2010 which has increased Earning PerShare (EPS) which is not proportional to the increase in stock prices.Keyword : Debt to Equity Ratio (DER), Current Assets (CR), Return on Assets (ROA) danEarning per Share (EPS), Stock Price
BALANCED SCORECARD SEBAGAI KONSEP PENGUKURAN KINERJA PERBANKAN PUSPITA DEWI, NATALIA Puspita
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Abstract

Management system implemented by the banking system is currently more focused onfinancial performance as measured periodically by using financial measures. Bankingbusiness competition would also have to change the method of performance appraisal areused by banks to measure their performance. Assessment of performance is critical for banks.By conducting performance appraisals, banks can determine the level of achievement duringthe given period.Therefore, in a performance assessment of banking required balance(balanced) between the financial and non financial. For that developed the concept of nonfinancialperformance measures that can measure the success of banks in realizing its longtermstrategies so that banks can win the business competition.In the measurement of the fourperspectives, namely: the financial perspective, customer perspective, internal businessprocess perspective, as well as learning and growth perspective. Balance between thescorecard from each perspective to determine the performance improvement of bankingdoubled. To anticipate changes in the banking business environment and competition, thebank requires a solid foundation in formulating the vision and mission in the form ofintegrated strategic planning through the balanced scorecard.Keywords:PerformanceMeasurement, BalancedScorecard, Banking.
PENGARUH BIAYA PENCEGAHAN DAN BIAYA PENILAIAN TERHADAP PRODUK CACAT (STUDI KASUS PADA PABRIK GULA PTP NUSANTARA XI) NUGRAHA SURYANATA, BAYU Nugraha
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Perseroan Terbatas Perkebunan Nusantara XI is one of the companies thatoperate the 16 sugar factory. To find out the influence of quality cost consists ofthe cost of prevention and cost assessment of damaged product, authors can usethe cost reports on existing reports profit/loss. Research methods used arediskriptif quantitative methods. Variables used in this research are variable costsand variable quality of products that are defective. The results showed that therelationship between the cost of the defective product to quality. The influence ofother variables outside of the regression model.Keywords: Cost of Quality, A defective product.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAHKOTA SURABAYA ARDITIA, REZA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research aims to determine the contribution of each post to the local tax revenueand the effectiveness of each postal receipts tax Surabaya area. Analysis is conducted using aqualitative method of ratio, the ratio of contributions to calculate the contribution of eachpost to the local tax revenue during the years 2007-2011, and the ratio of effectiveness todetermine the level of the city of Surabaya in the realization of the target from each post localtax. From the analysis of the data can be seen that: First, street lighting tax revenuecontributed most to the city of Surabaya that is with an average of 17.25 percent. Second, theeffectiveness of each local tax Surabaya heading into the category of less effective, fairlyeffective, effective and very effective with effectiveness ratios ranged from 71.61 percent tomore than 100 percent.Keywords: local taxes, local revenues, contributions, effective
ANALISIS SISTEM PEMBIAYAAN KPR BANK KONVENSIONAL DAN PEMBIAYAAN KPRS BANK SYARIAH (STUDI KASUS BANK BTN DENGAN BANK MUAMALAT) FATMASARI, NABILA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This paper tries to compare financing system of housing credit amongs tocommon bank and sharia bank. The purpose of this comparation is to know thedifferences of financing system of housing credit by Bank Tabungan Negara (BTN) andBank Muamalat which used to be sample. Common people only know if common bankused interest as rates in return and sharia bank did not use it. The factors will becompared are conditions apply, proccess of housing credit applied, akad or initialrequirements, calculation of installments, and treatment of customers who late inpaying or paying before the time.Keywords: akad; common bank; financing system; housing credit;interest;sharia..
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PT. TELEKOMUNIKASI INDONESIA BERDASARKAN PENILAIAN INDONESIA INSTITUTE OF CORPORATE GOVERNANCE AGUSTINA RAHAYU, ALVI Agustina
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research will try to prove whether application of good corporategovernance will influence the finance performance. The finance performance ismeasured by Return of Equity (ROE) and Return of Asset (ROA) as the majorconsideration for investors and creditors to invest for the companies.Corporate governance application is measured by using CorporateGovernance Perception Index value of IICG survey results.Statistical methodused in this research is linier regression. Research sample is PT.Telekomunikasi Indonesia Tbk as 2010 the most trusted company. Based on thehypotheses test, the result shows that GCG do not influence corporate financeperformance.Keywords : Corporate Governance, Finance Performance, ROE, ROA, IICG,corporate governance perception index

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