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Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
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akunesa@unesa.ac.id
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Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi AKUNESA
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 597 Documents
PENGARUH GOOD CORPORATE GOVERNANCE DALAM MEMPENGARUHI HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 Lumban Toruan, Antonius Jogi Mamora
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Purpose of this study was to determine the effect of corporate governance on the level of share prices of banking companies listed on the Stock Exchange in 2012, in particular through the measurement of institutional ownership and blockholder. This study uses quantitative research using secondary data is data banking company's financial statements in 2012. the results of this study indicate a significant difference due to the implementation of good corporate governance. in addition, institutional ownership and blockholder is used as a measuring device also provides a positive and significant effect.Keyword : good corporate governance, institusional ownership, blockholder
ANALISIS LARANGAN TRANSAKSI SHORT SELLING PADA PASAR MODAL SYARIAH SERTA DAMPAK NEGATIF YANG DITIMBULKAN DALAM PASAR MODAL KONVENSIONAL Firdaus, Bilqis Annisa
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Islamic capital market is for investors who want to play by the rules of the shares in accordance with the Islamic Shariah. There are some transactions that are prohibited in the Islamic capital market, but are allowed in conventional capital markets, one of which is a transaction that is based on speculation that short selling or in the Islamic world known as bai'u maalaisa bimamluk. Prohibition of transactions is not only not in accordance with Islamic sharia, but can also cause great harm if the speculation is not appropriate.KEYWORDS: Islamic capital market, conventional capital markets, short selling
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL Rosananda, Fairus La
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

The purpose of this paper is to determine what factors may affect the performance of accounting information systems on the effectiveness of the implementation of the internal control system. the company's internal control system greatly influences the performance of accounting information systems, because if the implementation of the control system is bad, then it will also be bad then the result. There are several factors that will affect the performance of the implementation of the accounting information system of internal control systems, such as 1) the factors involved in the development of the use of accounting information system itself, 2) the ability of technical personnel accounting information system, 3) the influence of the organization where he works and influence of political conditions and a global economic in which he resides 4) the support of the top management to motivate employees to work better and harder.Keyword : Accounting Information System and Internal Control System
EMAS SEBAGAI INSTRUMEN INVESTASI YANG AMAN PADA SAAT INSTRUMEN INVESTASI KEUANGAN LAIN MENGALAMI PENINGKATAN RESIKO Sholeh, Mohammad
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Investment analysis in the global crisis becomes very important. The purpose of this analysis is to know the risk and result of each investment instrument used. The results of this analysis investment can be do to each investment instruments such as stocks, derivatives, foreign exchange, ang a gold produce a low risks and results tend to favor to gold investment. Information from this analysis can be used as a reference for investors before making an investment decision. Gold investment show prospects a safe and profitable for several years ago. So, gold investment can be as an alternative investment in the middle of global crisis that is going on.Keyword: instrument investment, risk and return of investment, global crisis
PERKEMBANGAN DAN HAMBATAN REKSADANA SYARIAH DI INDONESIA: SUATU KAJIAN TEORI Kandarisa, Nur Aini
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Development of syaria mutual funds is starting to rise from the previous year, although in its development still encountered some obstacles. In March 2013 when the development of the net asset value NAV reaches Rp.8, 540.46 million, which reflects the annual growth (CAGR) of 60%, development of syaria mutual funds is also indicated by the presence of 58 syaria mutual fund product, this shows that the product of the syaria mutual funds have started in known by investors than years before. The greater number of syaria mutual funds that offered by investment manager, so the investment opportunities in syaria mutual funds will be increase.Keywords: mutual funds, syaria mutual funds.
ASURANSI KONVENSIONAL DAN ASURANSI SYARIAH: PERBEDAAN DALAM LINGKUP AKUNTANSI Rosidah, Nur Hidayati
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Insurance is a form of risk control. Insurance companies take advantage of opportunities against the need for risk control. Insurance companies studied were conventional insurance and islamic insurance. Author aims to describe differences in conventional insurance and islamic insurance. Conventional insurance and islamic insurance using different accounting standards. Conventional insurance accounting using accrual basis of accounting while using the cash basis of Islamic insurance. The financial statements are presented conventional insurance and islamic insurance different.Keyword: accounting, conventional insurance and islamic insurance
AUDIT SISTEM MANAJEMEN LINGKUNGAN RUMAH SAKIT Paramita, Pradnya
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Hospitals in the health sector as a means of organizing health services is one source of toxic waste processing to get a good start of the reduction, container, collection, temporary storage, transport and processing at the source. The purpose of this study is to describe the steps in auditing environmental management system and examples of its application. In this research, descriptive research method of evaluation and analysis of the data processed by qualitative techniques to describe management efforts toxic waste Hospital. The results showed introduce environmental management system audits and provide advice on steps that need to be done in auditing environmental management systems.KEYWORDS:Environmental Management System, Audit EMS, Toxic Waste.
PENGARUH PENGENDALIAN INTERNAL YANG LEMAH PADA SIKLUS PERGUDANGAN TERKOMPUTERISASI TERHADAP PENYALAHGUNAAN ASET (STUDI KASUS PADA PT.XXX SURABAYA) Aprilia, Radita Fitri
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Internal control is a process undertaken to achieve the goals of the organization that consists of a variety of policies, procedures, techniques, physical equipment, documentation, and humans. Internal control as the foundation for a company, because if the foundation is good then the company's performance is considered good. Internal control on PT.XXX?s inventory section of spare parts had ineffective internal control. With the implementation of internal control such that there can be misuse of assets or fraud within the company. Asset misappropriation or fraud may occur because computer systems are often error and weak control. Asset misappropriation or fraud is usually did by staff or employees of the inventory section. However, if the employee did misappropriation of asset or fraud then the employee directly incurred as a result of the company without having any warning. Key word : internal control, computer systems, asset misappropriation.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKADEMIK UNIVERSITAS NEGERI SURABAYA Danella, Rikat
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Academic information system is a platform for users to search for information related to academic. As the development of technology information systems, information is becoming more available. Universitas Negeri Surabaya has implemented a web-based academic information system, so that users can easily find academic information. There are still deficiencies in the academic information systems of UNESA, with the improvement of these deficiencies is expected to help the users of academic information system to run effectively and efficiently.Keywords: academic information system, technology information system
PELUANG DAN TANTANGAN INVESTASI PROPERTI DI INDONESIA Hidayat, Rony Wahyu
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

Investmen is something to invest to other instruments by expecting to get profits in the future. One of the investment which gets profit is an invesment property.The investment property such as land, bulidings which can be rented. Beside that, invesment property business also will get opportunities and challenge, the opportunities of the property price has incrased every year. So, that bussiness has ensured profits.Keywords : Investment, investment properties