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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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PRAKTIK DUAL LISTING DI INDONESIA Zonara, Marshya Aprilia Santhya
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

There are several foreign companies that perform multiple share listing in Indonesia, but there are still some obstacles faced by the recording of stock that still need to be reviewed by the Indonesian Stock Exchange. Once the regulations regarding the record has addressed, the multiple listing of share can be immediately implemented. So if we want this practice of multiple share listing to be going well, we should adopt multiple share listing from Singapore. As you know Singapore has practiced multiple stocks with good record and continues to grow every year. Keywords: Dual Listing, Bursa Efek Indonesia, peraturan pencatatan
IMPLEMENTASI CONTROL OBJECTIVES FOR INFORMATION AND RELATED TECHNOLOGY TERHADAP AUDIT INTERNAL DI INDONESIA Priyambodo, Stefani Rosaria
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Sistem control objectives for information and related technology is very advanced and has developed many advanced applied in countries such as Germany, Canada, United States of America, United Kingdom,etc.  A lot of auditor use Control objective for information and Related Technology to understanding client?s company or organisation structure and internal control system, futhermore COBIT helps auditor to reveal about every single detail of it, such as their real expenses, benefit, deals and goals. This study aims to describe the system control objectives for information and related technology, as well as linkages with COBIT internal audit system. In addition, this study also aims to inform companies in Indonesia which are some who have implemented COBIT in their internal control systems. The result about this study is with the use of COBIT system in the company, it will be easier to achieve their goals as well as easier to avoid the possible risks that can be encountered. And for the auditor, COBIT greatly help facilitate auditor in view of the level of compliance, transparency, as well as the successful implementation of the system has been made. Key Words : Internal Audit, Control Objectives and Related Technology, IT Governance.
ANALISIS PENGUNGKAPAN BIAYA LINGKUNGAN (ENVIRONMENTAL COSTS) PADA PT. SEMEN INDONESIA PERSERO, TBK MEILANAWATI, REFI
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

This research was conducted at the manufacturing company in the field of cement, it is PT. Semen Indonesia (Persero), Tbk. This journal aims to determine how the PT. Semen Indonesia (Persero), Tbk disclose the environmental cost. Environmental costs of the company, disclosed in the annual reports and simply also presented in the financial statements. Environmental costs from PT. Semen Indonesia (Persero), Tbk can be classified based on 4 charges: environmental prevention costs, environmental detecton costs, environmental internal failure costs and environmental external failure costs. This research is a descriptive qualitative approach using secondary data derived from the study of literature. Discussion of the results showed PT. Semen Indonesia (Persero), Tbk has not record the overall environmental costs. However, in presenting the annual report of the company has been based on Law No. 40 of 2007 about incorporated company. Key words: Environmental Costs, Disclosure, Annual Report
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN INTERNATIONAL ACCOUNTING STANDARD 41 PADA PT. PERKEBUNAN NUSANTARA VII (PERSERO) Farida, Ike
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

The purpose of this research is to know implementation of Accounting Standard about biological asset. The research method used in this research is research about data annual report on the one of plantation corporate called PTPN VII is located in Bandar Lampung. The implementation process is conducted based on the compatibility about recognition, measurement, and reporting, of biological asset?s PTPN VII. Research of data in order to know about their activity in the biological asset processing. Some appropriate unsure with International Accounting Standard (IAS) are recognition of Unaffordable Plants and Affordable Plants and the use of fair value  method as a measurement basis of this asset. This means that PTPN VII has to do some suggestions in biological asset reporting offered by researcher for the better implementation about IAS and in order to increase the quality of their financial report.   Keywords: International accounting standard, biological asset, financial reporting.
OPERASIONAL GADAI DENGAN SISTEM SYARIAH PT. PEGADAIAN (PERSERO) SURABAYA Erangga, Adilla Sarah
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Sharia pawn shop PT. Pegadaian (Persero) collects fees that are not in form of interests, but it is in from of interests, however, it is in form of a deposit, maintenance, security, and estimation fees. Pawning fee at sharia pawn shop is less and it is charged only once. By  using  descriptive  qualitative  research  the  study portrays pawning operational with sharia system which is done by PT. Pegadaian (Persero). If it is observed from the legal aspect, the Government Ordinance No. 103 Year 2000, Decisions of National Sharia Council (NSC) of Indonesian Islamic Scholar Committee (IISC) that may be used as references in executing the pawning practice according to sharia, and Statement of Financial Accounting Standards 107, accounting for ijarah give the sharia pawn shop PT. Pegadaian (Persero) the powerful legality to conduct pawning by using sharia system. Keywords : Pawning, Sharia pawn shop, Sharia system
PERUSAHAAN MANUFAKTUR SUB-SEKTOR OTOMOTIF DAN KOMPONEN DI BURSA EFEK INDONESIA Putri, Cintamy Prananti
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

This research was conducted to examine the effect of variables Net Profit Margin (NPM), Earning per Share (EPS), Return on Assets (ROA) and Return on Equity (ROE) of Firm Value (PBV) on the Indonesian automotive allied products companies listed on the Stock Exchange the period 2010-2012. Quantitative data for this study get from Indonesia Stock Exchange. The data were analyzed by linear regression analysis using SPSS version 16.0. Analysis technique used is multiple regression analysis. Hypothesis testing is performed with simultaneous F test and partial t test, with a significance level of 5%.The result of this count, NPM and ROA have positive and significant influence to firm value (PBV), while EPS and ROE variable have negative and significant influence to firm value (PBV) of automotive and allied products companies. Key words: Net Profit Margin (NPM), Earning per Share (EPS), Return on Assets(ROA), Return on Equity (ROE), Firm Value
ANALISIS PERLAKUAN AKUNTANSI PIUTANG MURABAHAH PT BRI SYARIAH CABANG SIDOARJO Sari, Dian Anggraini Kartika
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Manyfinancingin Islamic banksofferedto the publictoassistthe passage ofeconomy. For example,themurabahah, musharakaandmudharaba.  Murabahahis ashort-termfinancing, and has small risks, thusmurabahahfinancingis in great demandbythe public. Murabahah has accounting treatment  thatarealreadydefinedinSFASNo.102. Therefore, the aimof this studywasto analyzewhetherthe implementation of accounting of murabahahreceivablesare appropriate withSFASNo.102. Research method used is qualitative method. The resultof analysis ofthe accounting treatment ofmurabahahreceivables in BRIShariah Sidoarjois atreatment, disclosure, presentationandrecognition ofthemurabahareceivablespracticedinBRIShariah is appropriate withSFASNo.102 and theories. Keywords: murabahahreceivables, accounting treatment
FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2012) Yanuarizqi, Diazzara Putri
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

The aim of this research is to examine the influence of profitability, internal auditors, company size, and industry sector on the audit delay. This research used 90 companies listed in indonesian stock exchange, selected using purposive sampling method during 2011 until 2012. The hypothesis proposed were tested by multiple linier regression model. From the results it can be concluded that profitability, internal auditors and company size did not significantly and the industry sector variables significantly influence audit delay during the period of this study. Keywords : profitability, internal auditors, company size, and industry sector, and audit delay
TRANSAKSI E-COMMERCE SEBAGAI POTENSI PENERIMAAN PAJAK DI INDONESIA MAHARANI UTOMO, EVIERA Maharani
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Indonesia's tax revenue in 2012 is still under the budget. The increase of the number of taxpayers each year is still not able to cover the deficit. E-commerce, which the amounts are increasing each year, can be one right solution to resolve the issue.One of the factors that could affect e-commerce is Indonesia internet user which also increases every year. Unfortunately, Directorate General of Taxes still has not decided the perfect regulations for e-commerce transaction in Indonesia. Indonesia needs to define which transactions should be taxed.  This research aims to know the potential tax revenue from e-commerce transaction in Indonesia, especially income taxes and Value Added Taxes (VAT). Key words: tax, e-commerce, income taxes, Value Added Taxes (VAT)
ANALISIS PENGARUH OPERATING EXPENSES TO OPERATING INCOME (RASIO BOPO) DAN COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN PADA BANK MANDIRI CABANG X SURABAYA Arif, Bagus Muhamad
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Earnings growth can be analyzed with fundamental analysis, by looking at a company's financial ratios. This study was conducted to examine the effect of operational efficiency ratio (OER) or BOPO ratios and cost efficiency ratio (CER) of the net profit margin (NPM). Object of this research is the X branch of Mandiri Bank in Surabaya. and the backdrop of the bank as the authors make the research object because the level of the bank's acquisition of NPM significant rmenurun in 2011. This study uses a descriptive analysis of the data by examining documentation X branch of Mandiri Bank in Surabaya. The data required in the form of quantitative data, namely the annual financial statements for 2010-2012. Here indicate that the Operating Costs: Operating Income a negative effect on earnings growth. Overhead ratio as well as the effect on net profit margin also acquired Bank. it can be concluded that the ratio of Operating Expenses: Operating Income (ROA ratio) and Overhead Cost Ratio (CER ratio) affect earnings growth.Keywords : Operational Efficiency Ratio (BOPO), CER, NPM

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