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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 LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN FARMASI DI BEI SYAIFUL S, ACHMAD Syaiful
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The aim of this research to determine the effect of the solvency (DER), liquidity (CR), profitability (ROA), and firm size either simultaneously or partially on the stock prices in the pharmaceutical industry sector. Method used in this research is descriptive verification. The analytical method used is multiple linear regression analysis. The results indicate that the ROA, DER, and CR partially have not significant effect on stock prices. Firm size partially has significant effect on stock prices. The ROA, DER, CR, and total assets simultaneously have significant effect on stock prices.Keywords : solvency, liquidity, profitability, firm size, stock prices
FAKTOR KEPERILAKUAN DALAM IMPLEMENTASI PERATURAN PERUNDANG-UNDANGAN PENYUSUNAN DAN PENGELOLAAN KEUANGAN DAERAH (STUDI EMPIRIS PADA SATUAN KERJA PENGELOLA KEUANGAN DAERAH KABUPATEN LAMONGAN) TRI SUTRISNO, ANDIK Tri
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study examines empirically the impact of antecedent factors on managerial performance of local government in the implementation of regulation of the budget systems. This study aims to test the direct influence of factors such as the use of regulation of the budget system, attitude, anxieties, ease of use, and usefulness in improving managerial performance of local government.This study uses primary data from the respondents' answers to questions related to the impact of antecedent factors in the use of regulation of the budget systems on managerial performance of local government in Lamongan. This analysis is based on data from 128 respondents through the questionnaire research.Based on the results of data analysis and testing hypothetical, the conclusion can be drawn from antecedent factors tested, only ease of use does not have a significant positive influence in improving the managerial performance. Keywords: Use of Regulation of the budget systems, Attitude, Anxieties, Ease of Use, Usefulness, and Managerial Performance.
ANALISIS SISTEM PENGENDALIAN INTERN PENGGAJIAN KARYAWAN PADA BANK BTN DI SURABAYA LALA WINANDA, ASTIKHA Lala
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The research objective was to determine the payroll system on Bank Tabungan Negara Surabaya. The research method used in this study is descriptive. Bank Tabungan Negara Surabaya as an object in this study. Primary data obtained from interviews on Bank Tabungan Negara employee Surabaya Assessment is done through a qualitative approach, namely by analyzing the system payroll and internal control systems. This proves that’s Bank Tabungan Negara Surabaya has pengganjian system and internal control systems are quite good. So as to meet the company's employee satisfaction. The results of the evaluation of payroll systems and procedures are adequate payroll company that due to the separation of functions, the aspects of organizational structure, aspects of the authorization system, aspects of the recording procedures, aspects of healthy practices in the internal control structure. Keyword: the payroll procedures, internal control system.
ANALISIS TINGKAT KESEHATAN BANK BERDASARKAN METODE CAMELS DAN METODE RGEC AJI PERMANA, BAYU Aji
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Bank soundness analysis is a form of embodiment of the procedure to find a bank considered healthy or not. Basically banking policies issued and implemented by Bank Indonesia is intended to create and maintain good health, both individually or as a system. With bank soundness of analysis is expected to know which banks are healthy and which banks are not . The method used is a qualitative descriptive approach. CAMELS method has weaknesses. Factor assessment method in CAMELS does not produce a uniform conclusion. To overcome the drawbacks of CAMELS method, Bank Indonesia sets new rules by using Risk-based Bank Rating. Bank soundness analysis using Risk-based Bank Rating more emphasize on risk profile. Keywords: CAMELS and Risk-based Bank Rating .
SISTEM PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT USAHA KECIL DAN MENENGAH PADA PT BANK NEGARA INDONESIA TBK (BNI) KANWIL SURABAYA HANDAYANI, ANNISA
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The implementation of People’s Business Credit risk, credit congestion is a problem affecting the health of banks. Therefore, we need an execution control system to assess internal controls and to know the policy of the bank's management in their performing duties. This research was conducted with the aim to evaluate the Internal control system BNI with existing theories. The research result shows that the system adopted in the micro credit lending process has already most of the elements of internal control, BNI has an adequate internal control structure of the credit for preventing abuse of authority.Key word : Internal control system, credit
PENGUKURAN KINERJA PUSKESMAS BERDASARKAN KEPMENKES RI NO.828/MENKES/SK/IX/2008 DI KABUPATEN BOJONEGORO SEPTI ATININGTYAS, DWI Septi
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of the study to finding out the measuring performance of Kalitidu, Padangan, and Wisma Indah Puskesmas if they are be compared to SPM appropriate with Kepmenkes RI No.828/MENKES/SK/IX/2008. This study used primer data and use comparative analysis to analyze the data that compare measuring performance of three puskesmas with SPM also compare each puskesmas. The result of this study show that there are some indicator of SPM in each puskesmas don’t appropriate with that standard. And the puskesmas that has the best measuring performance is Wisma Indah Puskesmas if that is seen from the result of service achievement.Keywords: Measuring Performance, SPM, Puskesmas
PENGARUH PPH TERHADAP HADIAH, DISKON DAN INSENTIF BRYNA ALVIANA, ELISSE Bryna A
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study aims to see the impact of VAT on the provision of gifts, discounts and incentives. Associated with several tax provisions regarding imposition of income tax, income tax on lottery prizes and promotional expenses can be deducted on the gross income. This study uses a literature study of documents and tax law. Methods of analysis of this research uses descriptive method. This study used data from the literature and some of the tax law. Based on this study, the results show the influence of Tax on gifts, discounts and incentives are viewed from both sides, namely the giver and receiver Keywords : VAT, gifts, discount, incentives, influence of Tax
ANALISIS PENGUKURAN KINERJA BERDASARKAN KEP-100/MBU/2002 PADA PG. DJOMBANG BARU PRATIWI, GITA
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this research was to analyze the performance of the PG. Djombang Baru period 2008-2011 based on Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP-100/MBU/2002. Object of research conducted at the PG. New Jombang. This type of data is primary data. Data analysis methods used in ratio analysis, operational and administrative measures. Results from this study that the performance levels of PG. New Jombang period 2008-2011 are included in the healthy group, although from 2010 to the year 2011 there are slightly reduced rate.Keywords: Performance Measurement, Financial, Operational Results, Performance Administration
ANALISIS PENILAIAN FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN (Z-SCORE) PADA PERUSAHAAN KOSMETIK YANG TERCATAT DI BURSA EFEK INDONESIA NIA F, HILDA Nia
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this research is to know the financial performance and bankruptcy prediction at last three years using four samples of cosmetic’s firms, that is PT Unilever Tbk, PT Martina Berto Tbk, PT Mandom Indonesia Tbk, and PT Mustika Ratu Tbk.. The analysis methods in this research is bankruptcy analysis Altman z-score model with five variable. The result shows that there is no firms are predicted bankrupt, but PT Mustika Ratu Tbk and PT Martina Berto Tbk on the grey area category.Keyword : financial distress, bankruptcy, z-score Altman model.
PENGARUH MOTIVASI DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAERAH ABDUL GHONI, HUSEN Abdul
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This research aims to determine how much influence the motivation and knowledge of tax compliance to local taxpayers, particularly taxpayers billboard Surabaya area. Seeing the number of non-advertising firms in Surabaya in taxation obligations. This research uses qualitative methods to distribute the questionnaire to the respondent directly and indirectly. Questionnaire data obtained be calculated / tested using statistical software (SPSS17.0). Research has been conducted with statistical calculations show that motivation does not affect the taxpayer's compliance due to the perception that taxpayers are forced to pay taxes is not from personal desire. Knowledge significantly affects taxpayer compliance with local taxpayers. Key words: taxpayer compliance, qualitative methods, the taxpayer's perception

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