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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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ANALISIS PERBANDINGAN PELAPORAN DAN PENGUNGKAPAN ASET BIOLOGIS SEBELUM DAN SETELAH PENERAPAN IAS (INTERNATIONAL ACCOUNTING STANDARD) 41 PADA PT. ASTRA AGRO LESTARI, TBK Putri, Sulistyorini Rafika
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Agricultural sector is very interesting to be discussed related to the enforcementof the use of IAS 41 as the basis for the accounting treatment company that has aunique characteristic asset that biological assets. Based on IAS 41 biologicalasset is a living animal or pant. This property is unique because it always changesor biological transformation consisting of growth, degeneration, production andprocreation. Financial statements and disclousure which is the ultimate goal forall transactions, will be amended when the presentation, due to the application ofIAS 41 assets biological will be measured at fair value, as previously allplantation companies use historical cost as a measurement method. Thediscussion of PT. Astra Agro Lestari, Tbk was found that the plantation firms whohave gone public is not yet fully implemented IAS 41 only some of the provisionsare already run by PT. Astra Agro Lestari Tbk.Keywords: Biological Asset, IAS 41, Fair Value, Financial Statements,Disclousure
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT DALAM PERUSAHAAN PERBANKAN DI INDONESIA Maulidah, Diana
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract

This study investigated the effect of implementation of corporate governance on earnings management in corporate banking in Indonesia to understand about corporate governance by using the proxy of corporate governance, namely: (1) stakeholders, (2) the board of commissioners, (3) directors, (4) internal auditors, (5) external auditor, (6) audit committee, (7) compliance officer, (8) company secretary, and (9) sharia supervisory board, banking corporate governance and earnings management, explain sense of agency theory, signaling theory, shareholder theory, and contingency theory, know the health of banks in Indonesia with Risk approach and substance use settings. Keywords: Corporate Governance, Earnings Management, Indonesian Banking.
PERANAN PSAK NO 33 PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Widagdya, Fiqhan Prananta
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Accounting is an information system which produces the report to the parties concerned about the economic activities and condition of the company. Economic information generated is expected to be useful in the assessment and decision-making about the business entity concerned. Mining business is an activity to optimize the use natural resources mining (minerals) found in the Earth Indonesia. Keywords : Accounting, Mining business
PENGARUH TRANSFER PRICING TERHADAP PERENCANAAN PAJAK BAGI PERUSAHAAN MULTINASIONAL Chandra, Tri Martha
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Transfer pricing is a classical issue in international transaction. Transfer pricing could be conducted among others with taxes motivation, in which the main objective is to transfer tax burden from the higher rated country to the lower rate jurisdiction. The key to a successful practise of transfer pricing from tax standpoint is the existence of related parties transaction. To regulate the transfer pricing practice, the regulations govern the authority to realocate transfer price among divisions that have related parties transaction.Keyword: Transfer pricing, Tax
UNIVERSAL BANKING DITINJAU DARI PERSPEKTIF NILAI PEMEGANG SAHAM Ardhiputra, Hafiz
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Universal banking system is considered as a modern banking system in the world. This system makes bank can provide financial services practically. The concept of universal banking can give benefit in economic side and improve bank performance in some countries. As a bank with wider scope, there is main purpose by bank, which creates a positive perspective, including shareholder?s value creation. The concept of universal banking also has a dark side, which impact negatively in application of those concept and also cause moral hazard due to asymetric information. Bank needs a good risk management, strong regulation and innovative strategy to create a positive perspective for banks that using concept of universal banking. Keywords : Universal banking, benefits, performance, shareholder
ANALISIS PERBANDINGAN SISTEM PEMBERIAN KREDIT BANK KONVENSIONAL DENGAN PEMBIAYAAN BANK SYARIAH PADA USAHA MIKRO, KECIL, DAN MENENGAH Chikmah, Achasih Nur
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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This article explain of the difference between a system of credit provision byconventional banks, with financing by a bank syariah. Previous presentation ofresearch was expressed in a concise manner in order to provide an image ofabout the difference between conventional banks with a bank syariah. The resultshowed that the financing of syariah banks increased significantly. Through thisarticle is expected to given understanding more to the people either a debtor andcreditor for about conventional banks and syariah banks, and also expected to becapable of being consideration in election in store funds and borrow on bankinginstitution.Key words: bank conventional, bank syariah, financing
PERKEMBANGAN OBLIGASI SYARI’AH (SUKUK) DI INDONESIA: SUKUK MUSYARAKAH DAN ISTISHNA Megasyara, Ira
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract

Sukuk is one of the Islamic product in Indonesia capital market is limited, but still has the potential to be developed both in terms of quantity and type of contract. Sukuk issued in Indonesia is currently only using 2 (two) contract, the ijarah and mudharabah contract. In order to expand alternative means of financing for the company and for investors to invest in the Islamic capital market products, the possible use of alternative contract in sukuk structures in Indonesia, the Musyarakah agreement and istishna contract. The second contract has been widely used in sukuk issuance in the international capital markets. The both contract has been widely used in sukuk issuance in the international capital markets. In Indonesia, the use of contract musyarakah sukuk has the potential to be applied by companies in various sectors of the business. While the use of contract istishna sukuk, used for companies in the infrastructure sector. Keyword: Sukuk musyarakah,sukuk istishna
IMPLEMENTASI E-AUDIT DALAM MENINGKATKAN FUNGSI PEMERIKSAAN PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA PADA BPK-RI Pradita, Alvita
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Financial examination process of Badan Pemeriksa Keuangan (BPK) takes too much time. At the same time, the BPK is required to report the results of the examination or accountability immediately. Therefore, BPK is seeking to improve the quality of examination of financial management and accountability of the state through e-audit system. This paper explains how e-audit synergy mechanism and benefits of the implementation of e-audit on the financial management and barriers in implementing e-audit based on literature studies. E-audit is a monitoring process through the BPK data center by combining existing electronic data on BPK with auditee electronic data. Thus, the BPK will be able to run the recording, processing, exchange, and use of monitoring data from various parties, in order to carry out inspection tasks for the management and accountability of state finance electronically. Keywords: e-audit, financial examination, financial management, accountability, sinergy e-audit.
ANALISIS PERKEMBANGAN SUKUK (OBLIGASI SYARIAH) DAN DAMPAKNYA BAGI PASAR MODAL SYARIAH Kurniawati, Devi Dwi
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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One of the instruments of islamic finance is sukuk (Islamic bonds). Issuance ofislamic bonds in Indonesia has significant development from year to year. But thesignificant growth was not followed by sukuk trading in secunder market. Analysisof the development of the sukuk using descriptive analysis method. Developmentof the sukuk from 2008 through 2012 experienced significant growth year to yearbut a growing amount of sukuk is still small because in 2011 despite a declinesukuk after that progress began to rise and continues to grow. The impact willaffect the development of sukuk islamic capital market regulation to increaseamount of sukuk by the sukuk trading procedures, socialization in improvingunderstanding of sukuk, and the level of investment in the capital markets thataffect the capital market's investment growth. In this case, the development ofsukuk will provide policy direction to be taken by the regulator.Keyword: Sukuk, Investment, Shariah Capital Market.
PELUANG DAN TANTANGAN PENERAPAN ASURANSI PERTANIAN DI INDONESIA: TINJAUAN KONSEPTUAL Rohmah, Miftakhul
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Agricultural insurance is required as a risk management instrument for agriculture. The purpose this study is to analyze opportunities and challenges of agricultural insurance implementation in Indonesia. Implementation of agricultural insurance need some considerations, such: adopting agricultural insurance systems in several countries such as funding, operational and others, with some adjustments in accordance with the conditions in Indonesia then implementation of risk management for insurance companies and government regulations. Keywords: Agricultural Insurance, Opportunities, Challenges

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