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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 KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA GILANG PRASETYO SUGI, FEBRIANTO Gilang Prasetyo
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The aimed of this research is to analyze whether company’s characteristic affect to the disclosure of corporate social responsibility. In this research, company’s characteristic is consist of company’s size, company’s profitability and public ownership. Based of this research is the phenomenon of the differences of corporate social responsibility disclosure in Indonesia. There is an inconsistency in many result of research that had been occured. Each of researcher has many different perception in determine which are affected in Corporate Social Responsibility Disclosure. The object of this research are food and beverages companies which are listed in Indonesia Stock Exchange. The result of this research shows that all of the company’s characteristic has positive effect on corporate social responsibility disclosure. Keywords : Company’s Size, Company’s profitability, Public Ownership, Corporate Social Responsibility Disclosure
ANALISA PELAPORAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) BERDASARKAN PEDOMAN GLOBAL REPORTING INITIATIVES (GRI) FEBRINA WAHYU SAFITRI, NANDA Febrina Wahyu
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

The chemical and industrial companies can potential raise to environmental issues. This research discusses CSR reporting with guide of the GRI G3.1 in the chemical and industrial companies. The data resources used secondary data from annual reports and sustainability report for the chemical and industrial companies in Indonesia which is obtained through sources from the Indonesia Stock Exchange (IDX) as well as the official website of the respective companies.The conclusion found that the disclosure of CSR reporting in chemical and industrial companies is still relatively weak and the most indicator has disclosure are economic and social . It can be seen from a total of 45 companies, only two companies reported CSR in the sustainability report. While CSR disclosure in annual reports is also still relatively low. Average disclosure is still below 50% of the GRI standard. Keywords: GRI, Sustainability report, Corporate Social Responsibility
PERAN AUDIT FORENSIK DALAM UPAYA PEMBERANTASAN KORUPSI DI INDONESIA Astuti, Ni Putu Sri
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Fraud measures are classified into three groups, which is  corruption, assets misappropriation, and fraudulent of financial statements. Cases of corruption is not a strange thing, especially in Indonesia, many cases of corruption and occur in almost every area. This article aims to explain the role of the forensic audit in the fight against corruption. Combating corruption is an important goal to achieve good governance that is free from corruption, collusion, and nepotism. One of the government's efforts in fighting corruption is through a forensic audit. Forensic audit emphasizes the process of finding evidence and proof of conformity assessment with the size of proof required in legal proceedings. Keywords : audit forensic, fraud, corruption, good governance
PERAN BANK SYARI’AH DALAM MEMBANTU BERKEMBANGNYA KEWIRAUSAHAAN DI INDONESIA Satyawidya, Patricia
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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A country that wants to be a developed country should have a lot of entrepreneurs. Because entrepreneurs can create jobs and increase state revenues. To create and realize the country has a lot of entrepreneurs who needed an agency that can provide financing assistance fund business investment. Surely these funds to be really fit and well worth the debtor owned condition. Sharia banks should contribute to provide easiness of financing that entrepreneurs obtain the capital resources that really suit the situation. Sharia banking conditions in the future to facilitate the business world will be a lot depends on the ability of sharia banks in presenting interesting products, competitive, according to the needs of entrepreneurs, but still in accordance with the principles of Sharia, because the Sharia banking should be more creative and innovative in designing products and services. Keywords: Syari?ah Banking, The business world, Enterpreneur
PELUANG DAN TANTANGAN PERKEMBANGAN OBLIGASI SYARIAH (SUKUK) DI INDONESIA Armadiyanti, Putri
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Currently the existence of Islamic bonds (sukuk) in Indonesia is popular eventhough the amount of its issuers are not as many as conventional bonds. Islamic bonds in Indonesia are valued prospective because the development of sukuk in Indonesia since 2002 until today has increased from year to year. Eventhough Islamic bonds have been prospective, investors who want to invest their money in sukuk have to be careful because in Indonesia the implementation of sharia agreement is still not fully implemented. In improving the development of Indonesia's sukuk, sukuk issuers and governments faced some of opportunities and challenges. This research aims to analyze what kinds of opportunities that can be maximilized and kinds of challenges that can be minimilized by governments and sukuk issuers in Indonesia. Key words: Sukuk, Opportunity, Challenge
AKUNTANSI LINGKUNGAN SEBAGAI STRATEGI PENGELOLAAN DAN PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR Pratiwi, Wahyu Mega
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

The impact of manufactory activites in our planet is getting worse. Global Warming is the most popular issue in the environmental problem. Environmental accounting is on an expansion path. With increasing social focus on the environment, accounting fills an expectation role, to measure environmental performance. This paper tries to describe about the relationship of environmental accounting as environmental management strategy and disclosure of environmental accountability strategy in order to determine the sustainability of corporate. Keywords: manufactory, environtment, accounting
ANALISIS PENGARUH PENURUNAN TARIF PPH ORANG PRIBADI TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK, PENERIMAAN PPH, DAN PERTUMBUHAN EKONOMI NEGARA Faried, Muhammad Husni
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Tax has an important role to fulfill the countries needed. So that, if a country have a big plan to do a lot of program in the future, the government must have an attentionin the tax collection. There is a lot of way to get more income from tax collection. For example, the government can decrease the tariff of the tax to get more income from it. Like Indonesia did in 2008 with the rules number 38 about incoming tax. Not only is to increase the number of taxpayer, but also the purpose of this rule to increase economic growth. This research is to analyze the affectivity of this rule in 2009-2011. The result, this rule can fulfill its purpose, because the percentage of income and economical are growing after the government decrease the tariff of the incoming tax. Even the number of tax subject is growing, so don?t the percentage. Keywords: Income Tax, Taxpayer, Economic Growth, Income Tax Law Number 38/2008
PENGARUH KOMPONEN STRUKTUR PENGENDALIAN INTERNAL UNTUK MENCEGAH KECURANGAN PADA PERUSAHAAN SOFIANINGSIH, DEWI
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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The purpose of this study is to analyze an find out the influence of the control structurescomponents internal to prevent cheating on the company. To prevent on corporations,starting from an internal control. To treat or prevent fraud on government agency, thepreventive effort is required with regard to how to control the driving factor for incidence offraud. To implement the strategy, the internal control system should be applied effectively.The effectiveness of legal provisions could not be achieved if not supported norms and ethicalvalues from related parties. In addition to internal controls there are two other key conceptsin the prevention of fraud, fraud awareness and fraud risk assessment. The results of thisresearch are important for internal controls to prevent fraud on the company. In theprevention if an internal control structures have been placed and run well, opportunities forfraud that are not detected will be reduced.Keywords : fraud, internal control, fraud awareness, fraud risk assessment.
PERAN SOSIALISASI E-REGISTRATION TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KPP PRATAMA SURABAYA WONOCOLO) AINI, QURROTUL
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Directorate General of Taxation, as a manager of the tax system in Indonesia, are responsible for increasing tax revenues by implementing more modern tax system. Modernization of tax is done with simplification of the taxation process through IT, which called E-Registration, where the taxpayers do the registration and obtain the Taxpayer Identification Number (TIN) online. The impact of any number of changes in the tax laws required Directorate General of Taxation to socialize the taxation and help the Taxpayers to understand the latest tax regulations. The socialization of taxation is expected to increase the understanding and knowledge of taxation for all taxpayers and to build awareness to pay and report the taxes. If the confidence and awareness of the taxpayers to pay the taxes increases, the tax revenue will increase as well. Finally, national development will be faster  and the public welfare will be better. Key words : e-registration, modern tax system, Taxpayer Identification Number (TIN)
ANALISIS FAKTOR-FAKTOR DIBALIK PRESTASI AKUNTABILITAS PEMERINTAH PROVINSI JAWA TIMUR Astragina, Kalapie
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Indonesian government published regulation UU No. 15 on 2004 to respond the demand of the citizen about transparancy of financial governance to realizing the good governance concept. But, until now the precentage of provincial government?s financial report which can get Unqualified Opinion from BPK just 33%, it means that accountability of the provincial government?s financial still at the low rate. East Java Provincial Government has a good achievement for the audit opinion, the financial report can get Unqualified Opinion for the last three yaers since 2010. Considering this phenomena, the researcher would like to find out the factors behind East Java Provincial?s achievement. The results are the substitution of the governor, success rate of the main program which can make the economy rate of the East Java grow, harmonious coordination between the local government and BPK, participation of the citizen, the obedience with the regulation, and improvement of the information?s quality and technology. Keywords : Good governance, accountability, financial report, audit opinion.

Page 17 of 60 | Total Record : 597

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