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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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STRATEGI PENGEMBANGAN PERBANKAN SYARIAH DI INDONESIA Masulah, Siti
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Community is difficult to break away from the tradition of saving money in conventional banks which had stood earlier than Islamic banks. This study is to provide understanding to the public about Islamic banking. The purpose of this study to introduce Islamic banking as a financial institution that has a product that is different from conventional banks. Islamic banks are expected to become a new alternative for customers who will be the choice of investmentKeywords: Islamic banking, introduce Islamic banking , product
ANALISIS PENYAJIAN ASET TIDAK BERWUJUD PADA LAPORAN KEUANGAN PERUSAHAAN GO PUBLIK (STUDI KASUS PERUSAHAN TERCATAT DI BEI TAHUN 2012 YANG SUDAH MENERBITKAN LAPORAN KEUANGAN PADA APRIL 2013) Utomo, Budi
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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In accordance with PSAK 1 Effective January 1, 2011, requires that every company fairly present the financial statements. Based on previous research which suggests that the current intangible assets are concerned, therefore, this study wanted to find out whether intangible assets are presented in the financial statements in accordance with PSAK 1. Research objects in use is 306 financial reports of companies listed on the Stock Exchange in 2012 which was published in April 2013 financial reports, this study used a qualitative descriptive method to analyze the presentation of intangible assets in the statements of financial position and notes to the financial statements. The results showed that the majority of companies are still not present or disclose information intangible assets.Keywords: PSAK 1 revisi 2009, intangible assets, financial statements.
ANALISIS KINERJA PELAYANAN UPT TERMINAL TAMBAK OSO WILANGON MENGGUNAKAN METODE COVERAGE RATIO Ronaldi, Andri
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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This research aim to measure how effective the performance of the Department of Transportation in the city of Surabaya Tambak Oso Wilangon Station Unit in serving passengers who will use the services of the Tambak Oso Wilangon station. This research use method coverage ratio, which is the method used to compare between potential and realization of an existing budget in 2011 and 2012. The data is taken from the primary data report Tambak Oso Wilangon Station Unit. The results showed an increase of 0.05% in 2011 which amounted to Rp 761,292,150.00 from Rp 760,886,830.00 of the total potential. And the result showed an increased of 3.68% in 2012 which amounted to Rp 788,887,633.00 from Rp 760,886,830.00 of the potential total potential budgeting.Keyword: Performance, Station, Retribution, Coverage Ratio
IMPLEMENTASI REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO. 79 TAHUN 2008 PADA PERUSAHAAN DI INDONESIA Dewi, Putri Nabela
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Regulation of Minister for Finance No. 79, 2008 regulate firms fixed asset revaluation treatment for the purpose of taxation. This paper explain the implementation of fixed asset revaluation based on Regulation of Minister for Finance No. 79, 2008 in Indonesia companies. Based on literature study simulated in case study found that if firms experience losses, firms will better revaluate fixed asset hence will generate tax saving. Fixed asset revaluation perform to present fairer revenue and cost calculated so that true ability and firms value.Keywords: Fixed asset, Asset revaluation, PMK No.79 Th 2008
ANALISIS PEMBIAYAAN MUDHARABAH DAN MURABAHAH (STUDI KASUS BRI SYARIAH CABANG GUBENG SURABAYA) Pradana, Yurista
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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The purpose of this research is to determine system and concept of mudharabah and murabahah financing in BRI Syariah branches Gubeng Surabaya and to determine whether the practice field (mudharabah and murabahah) in accordance with the theory or rules and regulations. The research used a qualitative method in which researchers set of a phenomenon instead of a theory. The results of this research are mudharabah and murabahah products in BRI Syariah branch Gubeng Surabaya was appropriate or comply with the rules DSN-MUI in force.Keywords : Mudharabah, Murabahah, BRI Syariah branch Gubeng Surabaya, DSN-MUI
ANALISIS PERBANDINGAN KEBANGKRUTAN MODEL ALTMAN, MODEL SPRINGATE, DAN MODEL ZMIJEWSKI PADA PERUSAHAAN YANG TERGABUNG DALAM GRUP BAKRIE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 NUR RHOMADHONA, MUHAMMAD Nur
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

The research aims to determine how the bankruptcy prediction companies that are in the Bakrie Group listed on the Indonesian Stock Exchange 2010-2012. This research used three bankruptcy prediction model; the Altman model, the model Springate and Zmijewski model. This research will want to know whether the future of existing companies in the Bakrie Group will be bankrupt or not, because it is known that companies that are in the Bakrie Group has a large debt that requires a subsidiary company to sell assets to pay off debts and to get sufficient funds in its operations. The result of this research is that if you add up all the models and compared overall between companies that belong to the category of bankruptcy and companies that fall into the healthy category, the average firm in Bakrie Group could still be said to the category of a healthy company.Keywords : Bakrie Group, bankruptcy index, Altman model, model Springate and Zmijewski model
ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SESUDAH BERPARTISIPASI DALAM CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TRILENI, MEI
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Good Corporate Governance is the key to successfully company to grow and flourish so as to produce a profit in the long run. The concep of corporate governance arises as an effort to control or overcome behavior management is selfish. This research aims to know the comparative performance of the companies participating in the Corporate Governance Perception Index as well as the regulation of Bapepam-LK No: Kep-134/BL/2006. A method of research using approach descriptive quantitative. The result showed the existance of the regulation of Bapepam-LK No: Kep-134/BL/2006, company performance PT. Aneka Tambang Tbk be increased.Keywords: Corporate Governance Perception Index (CGPI), Bapepam-LK No: Kep-134/BL/2006, return on equity
ANALISIS Z-SCORE PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 Wahyu, Dhika Setyo
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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The purpose of this research is to know about bankruptcy prediction for bank which is listed on BEI. The method used in this research is Altman z-score with the data on bank?s annual financial statements in the period of 2011-2012. This research used 33 bank which is listed on BEI. In 2011 the bank which is have highest z-score is Bank Nationalnobu, meanwhile in 2012 the bank which is have highest z-score is Bank Pembangunan Daerah Jawa Timur. The factor which is affect the value of z-score is the low value of liabilities of a company.Keywords : z-score, bank, bankruptcy.
STUDI KOMPARATIF PENCATATAN AKUNTANSI SESUAI SAK ETAP DENGAN PENCATATAN UMKM DI SIDOARJO Musyafa?ah, Musyafa?ah
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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This reseach is aimed to : 1) explain the difference between the accounting records which is used based SAK ETAP and in SMEs ; 2) identify trends in SMEs which organized accounting records in based SAK ETAP. Types of data using primary and secondary data. Financial statement analysis unit is owned SMEs and Cooperatives. Collection methods in this research were interviews and observation. Research conducted it can be concluded that there are differences between the accounting records in based accounting records SAK ETAP with SMEs and Cooperatives. Tendency Cooperative enterprises are more obedient than applying SAK ETAP UD Establishments and CV . But the format of the financial statements of the cooperative is still lacking in accordance with SAK ETAP.Keywords : SAK ETAP, SMEs, accounting record.
ANALISIS PENGARUH TINGKAT KENAIKAN PENGGUNAAN CAPITAL EXPENDITURE TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Fitri, Isa Nur
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Abstract

This research aims to analyze the effect of capital expenditure oncompany performance. Manufacturing company was used as a samplebecause this company do a lot?s of capital expenditure than nonmanufacturing firm?s. Changes in return on asset and capitalexpenditure were used as variable. The result showed that return onasset has a positive relationship to capital expenditure.Keywords: Capital expenditure, return on asset, companyperformance

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