cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 18   19   20   21   22 
PELUANG DAN TANTANGAN OBLIGASI SYARIAH DI INDONESIA: SEBUAH TINJAUAN KONSEPTUAL Wicaksana, Moch. Zulfiqar Agung
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With increasing wave of popularity and successes of Islamic finance across the world, Indonesia aspires to adaptation of this Islamic finance. Islamic bond or called sukuk as a new alternative for micro financing in Islamic financial institutions. This study aims to analyze opportunities and challenges of Islamic bond (sukuk) in Indonesia. In other country sukuk usually used as a solution to way out from economy crisis. Keywords: Islamic bonds, sukuk, Islamic finance, opportunities and challenges, economy crisis
ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP KINERJA KOPERASI AS-SAKINAH DI SIDOARJO TAHUN 2009-2012 Firdaus, Filjanatul
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research analyzes the performance of cooperatives As-Sakinah Sidoarjo that was based on the financial statement period 2009-2012. As for research purposes to know and analyze the performance of cooperatives As-Sakinah Sidoarjo as seen from the level of solvency ratio liquidity ratio, and the ratio of profitability in 2009-2012. The results showed that the ratio of liquidity increase this cooperation shows the ability of cooperatives to meet financial obligations at the time charged. The ratio of solvablitas cooperative quite well so that cooperatives can pay his debts when one was disbanded. Profitability ratio of cooperation has decreased, the decline in this ratio shows the cooperative should increase sales, total assets and capital in order to increase Profitability can be fulfilled.Keywords: liquidity ratios, solvency ratios, profitability ratios, performance of the cooperative.
ISU MENGENAI POLA PIKIR YANG MENJADI TANTANGAN PERUSAHAAN DALAM MENERAPKAN CORPORATE SUSTAINABILITY MANAGEMENT Failasufa, Nadhia
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Sustainability Management is needed as a business approach that creates long term shareholder value. The implementation of sustainability is conducted by integrating the economic, social and environmental aspects. The purpose of this study is to respond the issue of mindset which is raise doubt in implementation of corporate sustainability management. This exploratory study results that implementation of sustainability will provide continuing development for companies to stimulate innovation, improve relations with the local community, improve efficiency and productivity and differentiate itself from competitors in the very tight competition market.   Keyword: Corporate Sustainability Management, challenge, mindset issue
PERLAKUAN AKUNTANSI ATAS BIAYA PINJAMAN PADA INDUSTRI PROPERTI MELALUI KREDIT PERBANKAN BERDASARKAN PSAK 26 (REVISI 2012) Rolihlahla, Ghusti Ayu Criestiant
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to SFAS 26, the loan costs that could directly attributable are theacquisition for construction or the manufacture of qualifying assets, whereas thefinancial assets and inventories which is manufactured or produced in the shortterm does not include as a qualifying assets. For the assets which is ready for useor sale when acquired in accordance with the intention when acquired are notinclude as a qualifying assets, thus the loan costs are recognized immediately ascost in the current period. It ussualy happended in property industry wheres thatindustry use the loan fo the capital building. The properties give an economicstrongnese in the future.Keywords: loan costs, qualifying assets, property.
PENGARUH STRUKTUR KEPEMILIKAN DALAM CORPORATE GOVERNANCE TERHADAP KEPUTUSAN PENDANAAN DAN EARNINGS MANAGEMENT Pualam, Nigar Nuansa
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company's ownership structure influence funding decisions and corporate earnings management. Institutional ownership can increase monitoring as a control company which affects the company's use of debt and limit the behavior of managers towards debt and financial reporting policies. Management ownership can align interests between the agent and the principal who gives new motivation agent in managing the company well. Alignment of the interests of agents may limit earnings management behavior of the agent and the company's use of debt. Institutional ownership and ownership of managers do not always have a positive impact on the company. Institutional ownership can lead to domination of possession which resulted in the takeover of power and expropriation. Ownership managers may also weaken the excessive monitoring of the company due to the company's right to the higher managers. Keyword: Institusional ownership, Manajerial ownership, Influence funding, Earnings management
ANALISIS PENERAPAN JOINT AUDIT OLEH DIRJEN BEA CUKAI DAN DIRJEN PAJAK SEBAGAI BENTUK PENGAWASAN SELF ASSESSMENT SYSTEM SERTA UPAYA MENINGKATKAN KUALITAS AUDIT DALAM RANGKA MENGOPTIMALKAN PENERIMAAN NEGARA Khotimah, Khusnul
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The importance of taxes for state revenue, makes auditing very important role related to the implementation of self assessment system consequences. But in the process of auditing has been facing problems due to limited access to information between the Direktorat Jenderal Bea Cukai (DJBC) and the Direktorat Pajak (DJP). So that it provides an opportunity auditee can do tax avoidance and tax evasion of such taxes as take advantage of opportunities (loopholes) are both due to limitation sinsynchronize the data audits. The auditee is an importer who has an obligation both on the tax and customs and excise side. To overcome this, a joint policy audit can streamline data exchange audit, due to the joint audit can improve the quality of audits by competent audit evidence produced by the combination of two auditors who have the competence and independencein their fields complementary to conduct joint inspection. So expect the synergy and cooperationis able to further improve tax payer compliance and enforcement of laws taxation, customs and excise. And it?s able to minimize the potential loss of state revenue that occurred during this time.Keywords: Auditing, Self Assessment System, Joint Audit, DJBC, DJP
ANALISIS KOMPARATIF KINERJA KEUANGAN PERBANKAN BERDASARKAN METODE CAMELS DAN RGEC PADA PT. BANK MANDIRI (PERSERO) TBK. Kusumawati, Melia
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study to compare the financial performance of PT. Bank Mandiri (Persero) Tbk By using the CAMELS method and RGEC method. The data used is the 2010-2012 financial statements. From the results of the analysis showed that there was no significant difference between the results of the performance analysis RGEC method and CAMELS method. Mandiri Bank's financial performance during the years 2010-2012 was rated excellent. liquidity factors and sensitivity to market risk factors on the CAMELS method can be assessed on the risk factor profile RGEC method. Assesment system of Capital factor and earnings factor relative equal.Keywords : financial performance, CAMELS, RGEC
ANALISIS PENGARUH COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN PADA PT BANK MANDIRI TBK CABANG “X” SURABAYA Handayani, Santiana
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mandiri bank is the biggest bank concerning to assets, loan, and deposit. ?X? district is one of district of Mandiri bank in Surabaya. Banks is an institution which its main activity is fund raising from society then revolves it with purpose to generate revenue from which. Therefore it is important for bank to maintain public trust because the business activity is relying to the public trust. This research aims to examine the influence of cost efficiency ratio (CER) toward net profit margin (NPM). The object of this research is PT Bank Mandiri Tbk ?X? Departement of Surabaya during 2010 up to 2012. The background of this research done is due to the PT Bank Mandiri Tbk ?X? Departement of Surabaya bank?s low rate in obtaining NPM.Based on the research result, it is found that CER correlates to the NPM. NPM will be low when CER be in very high value. In this situation, CER had positive influence toward NPM.Keywords: Effective, CER, NPM
ANALISIS KOMPARATIF KINERJA KEUANGAN PADA PT TELEKOMUNIKASI INDONESIA TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED Budiati, Suci Harum
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance is a management level gauges success in managing the financial resources of the company. Approaches use Economic Value Added (EVA) in this study were based that this approach is very good for measuring performance (management) company because the company is able to describe the efficiency of a given period. While the approach is the use of Market Value Added (MVA) based on that, MVA was able to describe how much wealth can be created by the company management to investors and companies. The use of EVA and MVA approaches in research based that this approach is very good compared with ratio analysis. This study aimed to measure the financial performance. Telkom in the period 2009-2010 by using the approach of EVA and MVA. From the results of research using the approaches of EVA and MVA found that EVA and MVA PT. Telkom positif. MVA positive value indicates that the management company is able to generate wealth for investors and companies.Keyword : Economic Value Added (EVA), Market Value Added (MVA),Financial Performance
PENGARUH CLIENT IMPORTANCE DAN PERGANTIAN AUDITOR TERHADAP KUALITAS AUDIT Atik R, Tri Wahyuni
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of client importance and auditor changes on audit quality. Audit quality is proxied by total accrual of the company. Method use is multiple linear berganda. This study uses secondary data from companies that listing on the Indonesia Stock Exchange for the period 2009-2011. The results of statistical tests using multiple linear regression, there are evidences that client importance significant effect on audit quality,while auditor turnover no significant effect on audit quality. There are several reason why rotation (audit turnover) did not effect audit quality, caused by the reluctance of market participants to explore further whether the auditor who issued the opininon on the audited financial statements had actually experienced the rotation or not. Basically the market in Indonesia was largely considered capital again, so it is less likely to use fundamental analysis (financial report) for consideration by taking action to sell or buy shares.Keywords: Client Importance, Auditor Turnover and Quality Audit

Page 20 of 60 | Total Record : 597

 18   19   20   21   22 

Filter by Year

2012 2020


Reset
Filter By Issues
All Issue Vol 8, No 3 (2020): AKUNESA (MEI 2020) Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) Vol 7, No 3 (2019): AKUNESA (MEI 2019) Vol 7, No 2 (2019): AKUNESA (Januari 2019) Vol 7, No 1 (2018): AKUNESA (September 2018) Vol 6, No 3 (2018): AKUNESA (Mei 2018) Vol 6, No 2 (2018): AKUNESA (Januari 2018) Vol 6, No 1 (2017): AKUNESA (September 2017) Vol 5, No 3 (2017): AKUNESA (Mei 2017) Vol 5, No 2 (2017): AKUNESA (Januari 2017) Vol 5, No 1 (2016): AKUNESA (September 2016) Vol 4, No 3 (2016): AKUNESA (Mei 2016) Vol 4, No 2 (2016): AKUNESA (Januari 2016) Vol 4, No 1 (2015): AKUNESA (September 2015) Vol 3, No 3 (2015): AKUNESA (Mei 2015) Vol 3, No 2 (2015): AKUNESA (Januari 2015) Vol 3, No 1 (2014): AKUNESA (September 2014) Vol 2, No 3 (2014): AKUNESA (Mei 2014) Vol 2, No 2 (2014): AKUNESA (Januari 2014) Vol 2, No 1 (2013): AKUNESA (September 2013) Vol 1, No 3 (2013): AKUNESA (Mei 2013) Vol 1, No 2 (2013): AKUNESA (Januari 2013) Vol 1, No 1 (2012): AKUNESA (September 2012) More Issue