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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 597 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2002-2011 YUSTINA SARI, MELINDA Yustina
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The main objective of this research was to determine the effect of Good CorporateGovernance to the financial performance of the company. Total observation are200 they are 20 companies that listed on Bursa Efek Indonesia by 2002 to 2011.They were chosen by purposive sampling method. Analysis model of the data usedin this research was a simple linear regression model. Corporate Governance asmeasured by CGPI based on the rating that has been prepared by IICG and thefinancial performance is measured by Return On Equity. The results of thisresearch show that GCG has no effect on the financial performance partially.ROE can not be explained by the GCG.Keywords: Good Corporate Governance, Return on Equity
ANALISIS PENETAPAN PROFIT MARGIN PADA PRODUK PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BMT-MMU SIDOGIRI, PASURUAN) PRAMUDYA R., ANGGA Pramudya
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of the research on BMT-MMU is to determine (1) Procedures murabaha(2) The murabaha margin. Methods of research using descriptive methods, sources of data inthis study there are two sources of primary data and secondary data sources. Financingprocedures in BMT-MMU financing system adopted in accordance with shariah guidelines,effective and efficient with the provisions previously a partner opened a savings account.Murabaha margin percentage margin calculation formula and the selling price.Keyword: Margin, financing, Murabahah.
“ANALISIS KEBIJAKAN CSR TERHADAP KESEJAHTERAAN MASYARAKAT DI MOJOKERTO TAHUN 2011” (STUDY KASUS PADA BANK JATIM CABANG MOJOKERTO) JUSTICE, ANISA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Bank Jatim is one of state owned corporations who does corporate social responsibilitythat focuses on four areas including education, culture, health and social. The purpose of thisjournal is to know the Bank Jatim’s CSR policy and the effect for prosperity publik in Mojokerto.This research use qualitative descriptive method. Objects of the research are Bank Jatim branchMojokerto and public around Mojokerto, the technique of collecting data by interviews andobservations. The result of this research showing that Bank Jatim’s CSR policy branchMojokerto in social area are giving free camp for cadger and occupancy improvement. Thepolicy have an impact to cadger income and security at home that has been repaired.Key words: Bank Jatim’s CSR policy, Corporate Social Responsibility, prosperity public
ANALISIS REVALUASI ASET TETAP TERHADAP PENGHEMATAN BEBAN PAJAK PENGHASILAN PADA PT. INKA MADIUN AKBAR RAMADHAN, HUDAN Akbar
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The main objective of this research was to determine the effect of revaluation of fixedassets at PT. INKA (Persero). In addition, this research is also to determine whether therevaluation of fixed assets are tax savings for the company.Based on the research results canbe seen that the revaluation of fixed assets carried out by PT. INKA (Persero) can notprovide tax savings for the company because of the final tax will be charged on the excess ofthe revaluation. When the company with no revalued, the amount of taxes to be paid was Rp.11,036,472,640 while with revaluation,amountof the tax that should be paid was Rp.21,730,942,431.Keywords: Revaluation of Fixed Assets, Final Tax, Tax Saving
PENGARUH RASIO PROFITABILITAS PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI AYU WIJAYANTI, DYAH Ayu
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of this study was to determine the effect of the ratio of stock prices on theprofitability of the manufacturing sub-sectors food and beverage industry. Study usesfinancial statement data of manufacturing firms that go public in Indonesia period 2009-2011 with sample of 11companies listed in Indonesia Stock Exchange, analysis techniqueused multiple regression analysis. The researchhypotheses used T test and F test. The resultsshowed that simultaneously proved that the Net Profit Margin (NPM), Earning per Share(EPS), Return on Assets (ROA) and Return on Equity (ROE) have a significant effect on stockprices. And partially proved that the Return On Equity (ROE) has a significant negativeeffect on stock prices.This is possible because in assessing the company, investors stillconsider the company's ability returns to shareholders.Key words: Net Profit Margin (NPM), Earning per Share (EPS), Return on Assets (ROA),Return on Equity (ROE), stock price
ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY PADA KPP PRATAMA DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR II HIMAWAN SUTANTO, ARIEF Himawan
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This study aims to analyze how the impact of sunset policy of taxpayer compliance especiallyKPP in Kanwil DJP Jatim II. The data used is the amount of taxpayers and SPT. Dataanalysis technique used is descriptive analysis. The results have shown the amount oftaxpayers and the amount of SPT, experience the difference in the form of an increasebetween before (2005-2007) and after (2009-2011) sunset policy. Finally it can be concludethat the linkage sunset policy implementation in 2008 of taxpayer compliance in Kanwil DJPJatim II DJP is influential on taxpayer compliance.Keywords: sunset policy, taxpayer compliance, the amount of taxpayers, the amount of SPT
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT. BANK INTERNASIONAL INDONESIA TBK (STUDI KASUS: BANK BII CABANG UTAMA SURABAYA) PRASETYO, ANDI
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research aims to know how the implementation of Good Corporate Governance (GCG)in Surabaya Branch of Bank BII. Samples taking technique done by purposivesampling.Sample research is all the ranks of leaders in Surabaya Branch of Bank BII whichincludes twelve people, that will ensure the implementation of GCG in SurabayaBranch ofBank BII. The analytical method used is descriptive method with percentage.From theseresults, showing that the level of implementation of GCG in the Surabaya Main Branch ofBank BII at 94,07% which means has implemented the principles of GCG very well.Keywords: Good Corporate Governance
PENGARUH KINERJA LINGKUNGAN TERHADAP RETURN ON ASSETS DAN RETURN ON SALES PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 YUNIAR P, RIZKY Yuniar
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This purpose of this research to know influence performance environmental of theReturn On Assets and Return On Sales. In this research measured environmentalperformance using the PROPER while profitability using ROA and ROS. To take the sampleusing Purposive sampling method. The company which became the sample is 6 companieswhich listed on Bursa Efek Indonesia (BEI). This research using Structural EquationModeling analysis (SEM) by approach Partial Least Square (PLS). This research resultindicates that environmental performance influential negative to ROA and ROS.Keywords: PROPER, Return On Assets, Return On Sales
PENGAMBILAN KEPUTUSAN MENGGUNAKAN ANALISIS BIAYA DIFERENSIAL PADA USAHA ZAHRA LANGGENG KONVEKSI DAN SABLON Y S, PRAYUDIANA Yulita
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The convection business is a profitable business, because of the people needs forclothing have increased all the time. However, these circumstances make thecompany confused if the order is less than or exceed the production capacity. Oneof these companies is Zahra Langgeng Konveksi dan Sablon. The purpose of thisstudy was to determine the extent of differential cost analysis influenced thedecision to accept orders. With description research trough calculating andanalyzing the simple financial notes. The author reach a conclusion that ZahraLanggeng Konveksi dan Sablon still receives a special order after the differentialprofits calculatedKeywords : convection bussiness, differential profits, special order
PERLAKUAN AKUNTANSI TERHADAP DENDA KARTU KREDIT BANK SYARIAH PADA PT. BANK BNI SYARIAH CABANG SURABAYA NUKE M, DEVIANITA Nuke
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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In Indonesia there are two Islamic credit card, Dirham card first and thesecond is Hasanah BNI card. Issuance of Islamic credit cards is a new productthat is still many people who do not understand about this Islamic credit card.Here the authors chose to use the card as research hasanah to discuss about theaccounting treatment of credit card fine of Islamic banks. There are manydifferences between a conventional credit card and credit card syariah, frominterest and penalties provided. The result is derived from fines penalties due on aconventional credit card entry in the company's revenue, but the fines imposed onthe due date of payment on a credit card in the budget Islamic virtue or indonated funds, and fines are called ta'widh.keywords : credit card syariah and fine

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