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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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WADIAH VS JU’ALAH PADA SERTIFIKAT BANK INDONESIA SYARIAH Gulo, Melva Vicensia
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Bank Indonesia Sharia Certificates have a contribution to manage in monetary system. The first certificate is namedWadiah Certificates of Bank Indonesia (SWBI) with wadiah contract. But, in 2008, Bank Indonesia published regulation No: 10/11/PBI/2008 to change SWBI with Bank Indonesia Sharia Certificates (SBIS) by using ju?alah contract. The reason is return of SWBI with wadiah contract is lower than return of SBIS with ju?alah contract according to Bank Indonesia. But in another hand, there are instrument of banking still exist with wadiah contract like Tabungan Wadiah and Giro Wadiah. Considering the problem, the researcher would like to know whether the return of implementation wadiah is lower than return ju?alah. The results are return of wadiah is higher than ju?alah and implementation wadiah contract in Tabungan Wadiah and Giro Wadiah is exact base Islamic law. So, exchange this contract is needed to reconsider. Keywords : Bank Indonesia Sharia Certificates, Wadiah Certificates of Bank Indonesia, Wadiah, Ju?alah, return.
PENGARUH TINGKAT SUKU BUNGA SBI TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI Sari, Diah Rachma
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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The interest rate is a variable that is always considered by investors before making an investment decision. One is tingakt SBI. This research is used to determine the effect of interest rate SBI influence on stock prices of cement sub-sector company listed on the Stock Exchange. Based on the analysis of the research conducted can be concluded that the SBI rate and a significant negative effect on stock prices of cement sub-sector company listed on the Stock Exchange consisting of PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk period 2010-2012. This is evidenced by the results of a simple regression analysis and testing of the regression coefficients of a number of sub-samples of the cement sector companies listed on the Stock Exchange.Keywords: SBI interest rates, stock price
FAKTOR KOMUNIKASI DAN SIKAP YANG MEMPENGARUHI IMPLEMENTASI KEBIJAKAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN PARANG KABUPATEN MAGETAN WAHYU WIDHAWAN, DHORES Wahyu
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

Purpose of this research is focused on several factor that can influence implementation policy Land Building and Tax’s policy in  Parang, Magetan, covers factor of attitude and communication. This object of research is tax service office in Parang. This research is using analysis qualitative method and using Van Metter and Van Horn’s model theory. The result of this research is implementation policy land building and high low of tax’s revenue in Parang is influenced by  attitude and communation factors. Keyword : land building tax, attitude, communication
PERBANDINGAN ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PENJELAS PADA PERUSAHAAN INDUSTRI KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Syaifudin, Mochamad Naufal
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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The purpose of this research is to compare the bankruptcy prediction models introduced by Z-scores Altman; the First Altman model, the Revised Altman model, and the Modified Altman model to predict bankruptcy for banking companies listed in the Indonesian Stock Exchange. The research was conducted for eleven banking companies that matched criteria in the selection of the sample over the years 2010-2012 based on published data for the same period. In the descriptive method, researchers describe the model and analyze financial distress in banking companies using the size of the company where the company will be divided into small group and large group in terms of total assets. The result from this research is the First Altman model, The Revised Altman model, and banking company with assets of a small group  provides the highest percentage in predicting the bankruptcy, whereas the predictive models provide healthy is The Modified Altman. Keyword : financial distress, bankruptcy index, z-score Altman model. size of the company.
PENGARUH AGENCY COST TERHADAP KINERJA KEUANGAN BUMN DI BIDANG PERTAMBANGAN, INDUSTRI STRATEGIS, ENERGI DAN TELEKOMUNIKASI (PISET) FUADAH, TSAMROTUL
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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The purpose of this research is to examine the effect of agency cost on firm performance. This research take sample from 10 companies from Mining, Strategic Industry, Energy and Telecomunication (PISET) which were published in financial report from 2009, 2010, 2011 and 2012. The method of analysis of this research used simple linier regression. The result of this research that negative significant effect of agency cost on firm performance. The negative effect was caused by the decrease of others income/(expense) and  Advantage tax (expense). Keyword: agency cost, firm performance, simple linier regression
ANALISIS KOMPARATIF PERHITUNGAN BONUS ANTARA PRODUK TABUNGAN (SUKU BUNGA) DAN TABUNGAN MUDHARABAH SERTA TABUNGAN WADIAH PRAMANA, DIAN
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
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Abstract

The purpose of this research is to explain Savings Product between Conventional Banking and Islamic Banking. This research use qualitatif descriptive for explaining the calculating return (bonus), increasing-decreasing transaction saving amounts, and accounting processof savings product from Conventional and Islamic Banking. Conclusion from this research, Conventional Banking uses Interest Rate with minimum, average, and daily methode for share the bonus, and then  Islamic Banking uses wadiah and mudharabah principle. Accounting sides between Interest Rate, Wadiah, and Mudharabah savings have a differences. Keywords: Conventional Banking, Islamic Banking, Savings, Interest Rate, Wadiah, Mudharabah
ANALISIS FORWARD CONTRACT HEDGING DAN OPEN POSITION DALAM MENGHADAPI EKSPOSUR VALUTA ASING (STUDI PADA PT “XYZ”) Alim MS, Mochammad Bagus
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Free trade in the era of globalization cause the increasing number of cross-border transactions. Cross-border transactions can cause foreign exchange exposure which occurred erratic fluctuations. There are two methods in this study to deal with the foreign exchange exposure, the forward contract hedging and open position. In a study of the financial statements "XYZ" year 2006-2012, there is the fact that the forward contract hedging is applied consistently to PT "XYZ" give more foreign exchange gain that much more when compared to the open position method. However, if explored further, a combination of forward contracts and hedging open positions result in foreign exchange gains greater. But, remember the fluctuations in exchange rates is erratic and difficult to predict the exchange rate, so to minimize the risk of foreign exchange losses and facilitate agreement and certainty of payment will be the amount to be paid at maturity, researcher more suggested to use a forward contract hedging consistently.Keywords : forward, contract, hedging, open, position.
PREVENSI BUDGETARY SLACK SEBAGAI DAMPAK TEORI AGENSI DENGAN METODE REFRAMING KOMUNIKASI NEURO LINGUISTIK PROGRAM (NLP) Bestari, Ruli
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Budgeting is the most important thing to do in Corporation as a design guideline work in the future. Participative Budgeting is one of the budget common method which is almost done over the world. Participative budgeting can be authority delegation from superiors to subordinates, of course subordinates can participate in their corporate budgeting. However, participative budgeting often misused by subordinates just as good performance assessment from superiors that tend to make budgetary slack behavior. Budgetary slack happen caused by different of interest between superiors and subordinates,common called agency theory.Deviant behavior like Budgetary slack can be recovered with sisthematic pattern communication of both. Reframing of Neuro Linguistic Program can be good solution to change from deviant behavior be better behavior with rearrange sentence in communication to their self or others. Reframing helps communication disturbances from superiors to subordinates which is not good to be more attractive and motivative, so that it can make better atmosphere seems like trust,closer and solid teamwork of both which can prevent Budgetary Slack behavior.Key Feature : Budgetary slack, Neuro Linguistic Program, Budgeting,Reframing
PRO KONTRA STANDARISASI AKUNTANSI SYARIAH TERHADAP IFRS DI INDONESIA Mariyam, Siti
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Economic development and islamic-based business thrives in Indonesia. This suggests that islamic accounting is a product of islamic economics is widely known in the community and the business community in Indonesia. Islamic economics itself appears in various countries that ideology Islam and Muslim population, including Indonesia. Islamic or sharia accounting accounting more emphasis on accountability, with an emphasis on truth and justice, which not only serve the shareholders as well as an emphasis on decision making alone, but also to all interested parties and comply with all laws are based on ethics and morality and the concept of justice and truth.Keyword: Islamic accounting, International Finance Reporting Standards, Justice.
ANALISIS EVALUASI SISTEM PENGENDALIAN INTERNAL DALAM SIKLUS PENERIMAAN KAS PADA PT. “X” SURABAYA Setya Kusprianti, Sri Alam
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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This research was done to know how effective the operation sistem whichwas already applied at PT.?X?. It used the descriptive qualitativeresearch method. This observation data is about internal operationsistem activity that is applied at PT.?X?. Accounting information sistemis a component which shall be applied in an industry. It has a closerelationship with internal operation sistem. Accounting informationsistem that was used by PT.?X? is cash acceptance cycle. It is known thatcash was an activa which has a liquid characteristic, so then it is easierto do some frauds. Internal operation sistem was used to minimalize it.Based on data analysis, internal operation sistem has already beenapplied effectively at PT.?X?. It is proved by a good proper internaloperation elements that were applied there and separation of tasks thathas been done to minimalize frauds.Keyword: internal operation sistem, cash acceptance cycle

Page 18 of 60 | Total Record : 597

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