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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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PERSEPSI MAHASISWA AKUNTANSI UNESA TENTANG PENGARUH TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PARTAI POLITIK TERHADAP KINERJA PARTAI DAN UPAYA PEMBERANTASAN KEJAHATAN KERAH PUTIH Rohmah, Lailatur
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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This research aims to determine the students perceptions of the impact accounting transparency and financial accountability for the performance of political parties and the party's efforts to combat white-collar crime. Object of this research is S1 Accounting program students study the class of 2010 and 2011 at the State University of Surabaya. The data used are primary data and secondary data. This research used descriptif research methods and judgment sampling. This research process questionnaire data which is the percentage of student response results. This research it can be seen that the transparency and accountability of political party finances are low. This affects the performance of the political parties and the decline in white-collar crime committed by members of a political party to be hard to be minimized.Keywords: Student Perceptions, Transparency and Accountability, the Performance of Political Parties, White Collar Crime.PENDAHULUAN
ANALISIS KONSEP AUDIT SOSIAL SEBAGAI STANDAR EVALUASI KINERJA ENTITAS DALAM MELAKUKAN CSR (CORPORATE SOCIAL RESPONSIBILITY) IKAYANTI,
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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Corporate Social Responsibility (CSR) now is being popular because ofIndonesian’s goverment regulate that every company who use natural resourcesmust do it. In fact there is no standard or instrument that can measure or evaluateCSR. This journal discuss about instrument which can use to evaluate CSR, socialaudit. Analyzing previous research and some literature are the method to find outthe solution. Social audit can used to performance measurement of CSR. Internalauditor make the report of social audit which can be the foundation to evaluatecompany’s performance with the result that the company’s progressKeywords: Social audit, evaluate, performance.
TINGKAT PENGETAHUAN MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN PSAK Efritania, Riyanda
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
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The aims of this study was to determine the student knowledge level majoring in accounting about changes of PSAK. This study uses primary data collected by distributing questionnaires to the respondents. The respondents of this study are undergraduate students majoring in accounting, State University of Surabaya who already take Financial Accounting subject. The results of this study indicate that students find a difficulty to understand PSAK with IFRS convergence. Students motivated to further deepen their knowledge when go public companies prefer to choose the students who have better knowledge about PSAK based on IFRS.Keywords: knowledge level, student, PSAK
EVALUASI PENERAPAN PERATURAN DAERAH KOTA SURABAYA NO.10 TAHUN 2010 TENTANG PAJAK BUMI DAN BANGUNAN SEKTOR PERTAMBAKAN DI KELURAHAN MEDOKAN AYU SURABAYA Ayu, Cholif Retno
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Land and Building Tax (PBB) is a tax which contribute greatly to the development of the area. The basic law of Land and Building Tax (PBB) used is Law Number 28 of 2009 on local taxes change as arranged more clearly on Surabaya Regional Regulation Number 10 of 2010 concerning property tax in urban areas. However, these regulations have not been performing well in the Village Medokan Ayu Surabaya due to many factors. So the government should evaluate Surabaya Regional Regulation Number Surabaya. 10 of 2010 concerning property tax aquaculture sektor like deceiving sektor in Medokan Ayu urban in order to maximize the incoming area and can help local people to increase revenue and better understand the principles of the United Nations taxation so that payments Land and Building Tax (PBB) can be accepted by all parties. Keywords: property tax, aquaculture sektor, the tax object, principle of taxation, taxpayers
PENGARUH PELIMPAHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PEDESAAN DAN PERKOTAAN MENJADI PAJAK DAERAH TERHADAP REALISASI PENERIMAANNYA DI KOTA SURABAYA Ramadhan, Jogi Fahrisal
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Tax Law and Regional Retribution Act No. 28 of 2009 regulated about handed tax property of rural an urban sectors. Local government have more responsibility for prepare well to adapted it before 2014. Purpose of this research is to determine the impact for Surabaya as a first time to applying this regulation after property tax no longer managed by central government, and how the regulation decrease acceptace of that sector. The approach used in this study is a qualitative approach. The result of this research are the reasons causes decreasing revenue than target after tax property of rural an urban sectors managed by Surabaya local goverments. Keywords: Regulation, Tax Property, Local Revenue.
MANAJEMEN MODAL KERJA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Setyanto, Adrianus Dhimas
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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This study aims to determine the effect of working capital management on firm value. The sample used is a program participant Corporate Governance Perception Index (CGPI) during the period from 2003 to 2011 and is listed on the Indonesia Stock Exchange (IDX). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that control from the Indonesian government to the corporate governance principles implementation was still weak. Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values??.
ANALISIS EFISIENSI BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2012 Tuzuhroh, Fatimah
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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The purpose of this research is to explain the level of efficiency Islamic Banks in Indonesia period 2010-2012. This research analysis use a non parametric approach is DEA. The samples in this study were eleven Islamic Banks. The results of this study indicate that the majority of Islamic Banks only one experiencing Islamic Banks are always efficient during the period 2010-2012 namely Bank Maybank Syariah. Key words: The level of efficiency Islamic Banks, Islamic Banks, DEA
PENGARUH MANAJEMEN RISIKO, RISIKO KREDIT, DAN RISIKO LIKUIDITAS TERHADAP KEPUTUSAN PEMBERIAN PINJAMAN Putri, Martha Kartika
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Development of banking in Indonesia has undergone many changes caused by the development of internal and external factors. The development of the situation followed by the increasing complexity of risk banking activities, thus increasing the application of risk management. Efforts to minimize the risk of loss and an increase in the bank's performance can be done by the bank through the bank's risk management. Some risks are crucial for banks credit risk and liquidity risk, which risk would be beneficial in making lending decisions. Therefore, in this study will be observed the effect of risk management on credit risk and liquidity and lending decisions. The purpose of this study was to analyze the effect of risk management, credit risk and liquidity risk on lending decisions on corporate banking in Indonesia.This researchincludescausal research, using secondary data fromthe 2009-2012financial statementsof banking. The samples are49Banksin 2009, 2011 and 2012, and50Bankin 2010. The results showedsimultaneousmanagementrisk, creditrisk, and liquidity riskaffectlending decisions. Keywords : management risk, credit risk, liquidty risk, lending decision, banking company
PENTINGNYA SISTEM INFORMASI AKUNTANSI DAN PENGUNGKAPAN PADA KUALITAS LAPORAN DALAM AKTIVITAS PERBANKAN (SEBUAH KAJIAN KONSEPTUAL) ARDYA FIRSTA, DEFRI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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The purpose of this research is to knowing the importance of accounting information systems and the quality of the disclosure statement in banking activities by using the methods of literature this study describes the importance of a accounting information system and disclosure on the quality of the report on banking activity. Then, this study also serves to increase public understanding of the importance of accurate and relevant reports related to banking activities. Finally, the accounting information system will require financial statements prepared in accordance with the requirements of banks to be disclosed to the public. The preparation of financial statements should be based on procedural inputting, processing the data to the form of presentation that had used accounting information system must also be concise and packed in the interests of public disclosure. There are several key factors that affect the quality of the disclosure and reports using accounting information systems in banking activities, that is accuracy, timeliness, completeness, conciseness of data, and suitability of statements. Keyword: Accounting Information System, Disclosure, Quality of Report, Banking Activities
PERANCANGAN SISTEM PENGGAJIAN TERKOMPUTERISASI DENGAN MENGGUNAKAN SQL SERVER 2005 DAN DELPHI 2007 PADA PIZZA HUT DELIVERY (PHD) CABANG KETINTANG SURABAYA SETIAWAN, CHAIRUL
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Payroll is one of the important elements on a company. The company must have a great system in the determination of salaries to employees of the company can be loyal to the company. PHD still use a manual payroll system for non-permanent employees, it would require an automated payroll system to the determination of optimal payroll. Automatic payroll system can be created by using SQL Server 2005 and Delphi 2007. After that the system that has been created is implemented according to the needs of the company. The result of this payroll system can facilitate in determining the non-permanent employees salary is calculation has been done manually. And also can resolve the weaknesses of the previous system.   Keywords: payroll, SQL Server 2005, Delphi 2007.

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