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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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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI KUSUMAWARDHANI, PRISCA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Cases of fraud often occur in the banking sector. Because of that, this study examinesfactors of fraud triangle in detection of financial statement fraud. The independent variablesof the fraud triangle are financial stability, personal financial need that proxy, and ineffectivemonitoring and dependent variable is financial statement fraud. The population of this studyis the banking companies listed in Indonesia Stock Exchange in 2011. Data analysis wasperformed with the classical assumption and hypothesis testing using linear regression. Theresults of this study indicate that the financial stability and ineffective monitoring influencethe financial statement fraud. Meanwhile, the personal financial need has no significantimpact on financial statement fraud.Keywords: financial statement fraud, financial stability, personal financial need, ineffectivemonitoringPENDAHULUAN
SYSTEM TRANSACTION ALERT UNTUK MENGURANGI KREDIT MACET YANG DITIMBULKAN DARI KEJAHATAN ATAS PENYALAHGUNAAN KARTU KREDIT DI INDONESIA YUDHA PRABOWO, RANGGA Yudha
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This article aims to provide an argument about the transaction alert system that willbe implemented in Indonesia. At this time, transaction alert system is believed as a solution toprevent the crime of misuse of credit cards. The purpose of this study is to examine whetherthe transaction alert system can be implemented in Indonesia. This study is a comparativestudy toward countries that have implemented transaction alert system. It is compared toUnited States, India, and Malaysia. The results of a comparative study shows that theimplementation of the transaction alert in each country are not much different. The thing hasdone in order to go ahead transaction alert in Indonesia is the awareness of customers toplay an active role in the transaction alert and a cooperative relation between bank andtelephone provider. Key words: credit card crime, transaction alert, bank, customers
TINGKAT PEMAHAMAN PEMILIK RESTORAN DAN KONSUMENNYA TENTANG PAJAK RESTORAN SETIAWANTO, RISKY
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Background research is due to happen by disappointment caused consumers still lack ofrestaurants that charge VAT, leading to misunderstanding. But local authorities in this citygovernment has since socialization must Surabaya 2011. This research aims to determine thelevel of understanding of restaurant owners and consumers will tax the restaurant. This researchis descriptive research analytical analyzed qualitatively using primary data. The Data obtainedthrough the questionnaire with the restaurant manager and ten customers. Based on the researchresults, then it can be inferred that the owner of the restaurant have a level of understandingabout the restaurant Tax of 70% (seventy percent), while the average level of understandingabout the consumers of Restaurant Tax 58,25% (fifty-eight comma twenty-five percent).Keywords: VAT, Restorant Tax, and Surabaya City Of Government.
ANALISIS PENERAPAN PRINSIP PENGHIMPUNAN DAN PENGALOKASIAN DANA PADA LAPORAN SUMBER DAN PENGGUNAAN DANA LEMBAGA PENGELOLA ZAKAT (STUDI KASUS PADA POS KEADILAN PEDULI UMAT CABANG SURABAYA) M, RIZQIYATUL
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This research aims to know the application of the collection and allocation of funds to the sources and uses of funds report on the PKPU foundation. This research used a qualitative descriptive method. In collecting data the authors used interviews and observations. The data used are the primary data and secondary data. Based on the results of research it can be concluded that the PKPU foundation apply to the two principles on the collection and allocation to distribute funds donated. The second principles is the pooling of funds and asset allocation. Keywords: Collection and allocation of funds, Pooling of fund, Asset allocation
ANALISIS KINERJA KEUANGAN PT WIJAYA KARYA TBK TAHUN 2007 - 2011 ADIEL NURINDRA, DIMAS Adiel
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The construction development more or less always affect the development of economic inmany ways. Therefore, construction development is very important cause for economicdevelopment to develop in good ways. One of the company that run it bussines in buildingcontruction is PT Wijaya Karya Tbk. The purpose of this article to know the financialperformance of PT Wijaya Karya Tbk within year 2007 to year 2011. With descriptionresearch trough calculating and analyzing the financial report. The author reach aconclusion that the financial performance of PT Wijaya Karya Tbk are healthy.Keywords : develop, financial performance, calculating, analyzing, healthy.
ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN GRESIK DENGAN PENDEKATAN BALANCED SCORECARD FITRIA KUSUMAWATI, EKA Fitria
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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In the face of an increasingly complex business environment required performancemeasurement methods that can assess the company's performance accurately and thoroughly,method can be used is the Balanced Scorecard. This study aims to measure the performanceof Perusahaan Daerah Air Minum (PDAM) Kabupaten Gresik by using the concept ofBalanced Scorecard with the four perspectives, namely financial perspective, customerperspective, internal business process perspective and learning and growth perspective.Research case study, data collection using primary data and secondary data. Primary dataobtained from questionnaires using simple random sampling technique which is obtainedfrom employees and customers of PDAM Kabupaten Gresik, and secondary data obtainedfrom company annual reports over a period of five years ie 2006 to 2010. The results of thesequestionnaires have been tested the validity and reliability. From this research it is knownthat the financial perspective can be quite good, the customer's perspective has a pretty goodperformance, internal business process perspective shows that good corporate performance,and learning and growth perspective can be said to be less good.Keywords : Balanced Scorecard, Financial Perspective, Customer Perspective, InternalBusiness Process Perspective, Learning and Growth Perspective.
ANALISIS RISK PROFILE PADA PT. BANK NEGARA INDONESIA (PERSERO), TBK. PERIODE 2007-2011 DITINJAU DARI RISIKO LIKUIDITAS DWI WULANDARI, SINDY Dwi
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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This study aims to determine liquidity risk in BNI period 2007-2011, which refers to theattachment 13/24/DPNP Bank of Indonesia Number 25 October 2011. This research usesdescriptive quantitative method with secondary data from published financial statements PT BNITbk period 2007-2011. The results showed that channeling funds for operational activities inliquid assets BNI increased from year to year, but the rate of return of their funding ratiosrelative decline, so the magnitude of the risks must be borne by BNI on bad debt level (NPL) arealso getting bigger. However on the approach of total liabilities of commitment andcontigencies, BNI increased significantly, which indicates that the operational activities of theBNI increased.Keywords: Non Performing Loan, Liquidity, Liquidity Risk.
IMPLEMENTASI AUDIT SEKTOR PUBLIK DALAM PENCEGAHAN FRAUD PADA INSPEKTORAT KOTA BIMA GALANG AMBARWATI, SEPTYANTY Galang
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Increasing levels of fraud in Bima is significantly each year, then the role of public sectoraudit in fraud should be increased in tackling fraud prevention, So this study aims to determinethe effect of the implementation of public sector audit in preventing fraud in the CityInspectorate Bima. The method used in this research is Simple linear regression analysis, byspreading questionnaire on all employees of the secretariat on the Bima city inspectorate asmany as 20 samples. The results of this study indicate that the public sector audit influence theprevention of fraud.Keyword : Public Sector Audit, Fraud, Prevention of Fraud.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH IB PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG SURABAYA DHARA NOOR FEBRINA, TYSA Noor
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Islamic banks offer different products with existing products in conventional banksamong others, the most dominating murabahah products among other products.Murabahah is a sale and purchase agreement with a selling price of goods at costplus an agreed profit which the seller must disclose the cost of the item to the buyer.This led the authors to conduct a study of murabahah in BTN Syariah using researchmethods that are explained descriptively. The goal is to know and understand theaccounting treatment of mortgage financing on BTN Syariah. Keywords: Accounting, Islamic banks, Murabahah
ANALISA PERBANDINGAN PEMBIAYAAN HUNIAN SYARIAH DENGAN AKAD MURABAHAH DAN AKAD MUSYARAKAH PADA BANK MUAMALAT (STUDI KASUS PADA BANK MUAMALAT SURABAYA) ROSYIDA, EVA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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One of consumer financing product from Bank Muamalat is HunianSyariah Financing. Bank Muamalat gives two options of contract, that isMurabahah contract (Sale and Purchase) and Musyarakah contract (LeaseCooperation). In this journal, the author try to analyze the comparison of HunianSyariah Financing with Murabahah contract and Musyarakah contract at BankMuamalat. The methods that used is descriptive qualitative. The results is atMurabahah contract, bank buy a house for customer then the customer payinstallment payment every month. While in Musyarakah contract occurred jointventure between bank and customer, where customer has to pay to the bank withthe same portion belonged to the bank.Key words : Hunian Syariah Financing, Murabahah, Musyarakah, BankMuamalat

Page 12 of 60 | Total Record : 597

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