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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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PENERAPAN ANALASIS COST VOLUME PROFIT DALAM PERENCANAAN LABA (STUDI KASUS PADA UD REJO MULYO SURABAYA) JELITA SAKTI, VINCENSIA Jelita
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Cost Volume Profit is a device which functioned on decision planning and taking. Analysis ofCost Volume Profit (CVP) emphasizes the relationship among cost, sold volume, and price, soall financial information will be included. That research is a case study analysis that is appliedon a company namely UD Rejo Mulyo Surabaya, because the company has not done the analysiscost volume profit. Therefore, the aim of this research is trying to give financial informationabout cost analysis, volume, and profit. This research used is descriptive-qualitative method withquantitative data. Several elements which are useful in cost volume analysis profit analysis are:Contribution Margin Analysis, Break Even Point Analysis, Margin of Safety Analysis, andOperating Leverage Analysis. Based on the analysis, we concluded that plastic production tendto has a big profit contribution to the firm. Keyword: Cost Volume Profit, Contribution Margin Analysis, Break Even Point Analysis,Margin of Safety Analysis, Operating Leverage Analysis.
ANALISIS KEBIJAKAN BANK INDONESIA TENTANG PENERAPAN MANAJEMEN RISIKO PADA BANK YANG MELAKUKAN PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) ARBIATMA, FIQIHANI
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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As the industry developed rapidly and has an increasingly diverse business activities, banksare faced with increasingly complex risks. One of the very rapid at this time is the provisionof credit to the implications of credit risk / substantial losses. In this study, focusing onBank Indonesia Policy Analysis About Application of Risk Management at Bank of ConductHome Ownership Loan (mortgage), which will do a picture search policy in managingcredit risk, find strengths and weaknesses of the policy, as well as identifying the barriersfaced and analyze the implications and effectiveness of the implementation of Credit RiskManagement.Key words: Risk Management, mortgages, LTV
DAMPAK MONEY LAUNDERING DI DUNIA PERBANKAN TERHADAP PEREKONOMIAN DI INDONESIA ACHMAD AFANDI, ZANUAR Achmad
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of this study is to know the impacts of money laundering on Indonesianeconomy, and to know the government efforts to prevent it. This study used descriptivemethods with qualitative data analysis. Money laundering not only could decrease thenational income, but also could decrease Indonesia’s reputation. To prevent it happened inIndonesia, bank must obey the Know Your Customer Principles. Besides, bank must obey theregulation of money laundering from Indonesian government. Keywords: Money Laundering, Bank, Know Your Customer Principles
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE PERUSAHAN (STUDI PADA BANK YANG MASUK DALAM PERINGKAT 10 BESAR CGPI TAHUN 2008-2010) HADI SANTOSO, GESANG Hadi
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The Purpose of this research is to examine the effect between corporategovernance implementation quality and corporate financial performance.Samples of this research is banking companies which include the top ten of CGPI(Corporate governance Perception Index) score in 2008, 2009 and 2010 with 10companies as samples. A measure of corporate governance implementationquality is CGPI score. A measure of financial performance is ROA, ROE, NIM,BOPO, and LDR. Result of regression analysis shows significantly there are effectbetween CGPI score and ROA, ROE, and BOPO. It means that there are effectbetween corporate governance quality and financial performance.Keywords: corporate governance, financial performance, CGPI
PENGENDALIAN PENGELOLAAN KAS TERHADAP LIKUIDITAS PERUSAHAAN (STUDI KASUS CV. THREE COOMUNIKA SURABAYA) ANGGI NOVA, GRANESTYA Anggi
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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To find out whether cash management control of CV. Three Coomunika Surabaya could ensurethe liquidity of the company, data that used in this study a primary data, that we got throughresearch on the area, data, observations, and interviews with corporate leader of the company.The reason of the unliquidity of CV. Three Coomunika, because there was no monitoring of cashmanagement and not good structure of the organization which affect to under performance of thecompany and employee’s salary delay.Keyword : Operation, Management, Cash and Likuiditas
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA WAHYU WINARDI, IKA Wahyu
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of the research is to examine CSR disclosure influence concerningfinancial performance. This research using data 30 banking company of year2011 which registered within BEI. Data collected through secondary dataobservation method. Then doing the classical assumption test, hypothesis test, andregression model using SPSS (ROA, ROE and NIM as dependent variable proksiof financial performance and control variable of CSR). This research resultcouldn’t prove hypothesis before because CSR disclosures has negative effect onthe financial performance. The research proving that investor still shortermoriented and doesn’t consider of CSR disclosure for their investment decision.KEYWORDS: Corporate Social Responsibility, ROA, ROE, NIM
ANALYSIS SISTEM PERKREDITAN BANK MANDIRI SYARIAH TERHADAP USAHA KECIL MENENGAH DWI PRIANTO RAHARDJO, MOHAMAD Priyanto
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Bank are financial’s institution as the financial between debitor and bank. Morethan, institution which is the function to allow the payment. Bank to give afacilities are credit, which is credit has given of UKM. This research the purposeto know the credit at Bank Mandiri Syariah with to UKM and analyzing credit atBank Mandiri Syariah. In the research used study case at Bank Mandiri Syariah.The research’s purpose is of credit of system of against UKM.Keywords: Bank, Credit, Usaha Kecil Menengah (UKM), System of Credit.
FAKTOR-FAKTOR PENETAPAN TARIF PARKIR BERLANGGANAN KENDARAAN BERMOTOR DI KABUPATEN SIDOARJO GANDA MIHARDJA, NOVENDRA Ganda
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of this research was to determine the factors that considered in the determination ofthe subscription rates of motor vehicle parking in Sidoarjo regency. The method used isdescriptive qualitative.This method is trying to describe about the factors that considered in thedetermination of the subscription rates of motor vehicle parking in Sidoarjo regency. The resultsof this study indicate that the factors considered in setting parking rates in the district ofSidoarjo are subscribed to the principle, justice, and ability.Keywords : factors, parking rates, principle, justice, ability
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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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
ANALISIS PENERAPAN PERATURAN DAERAH NOMOR 8 TAHUN 2012 TENTANG RETRIBUSI PARKIR TEPI JALAN UMUM DI KOTA SURABAYA Juniasari, Putu Ayu Mentari
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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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.

Page 13 of 60 | Total Record : 597

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