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
 23   24   25   26   27 
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 NUR IHTIARI WAHYUDI, SOFA
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

Theresearchpurpose to analyze the relationship and influence of Value Added Intellectual coeficient (VAIC) on financial performance miscellaneous industry of sectors of the industry's profitability as measured by ROA and ROE. The IC analysis as a step to increase the value of the company and achieve good performance as stock competition in the industry. Of all populations in the various industry sectors acquired 13 companies already comply with the criteria that were visited during the year 2010-2013. Analysis of the data used in the test VAIC and financial performance adalaah multiple linear regression analysis. The results of this study indicate that there are significant Intellectual postitif coeficient on the company's financial performance (profitability) and significant influence. Keywords: Intellectual Capital, Value Added Intellectual Coeficient (VAIC), ROA, ROE, and Miscellaneous Industry Sector.
PERBANKAN SYARIAH SEBAGAI SOLUSI UNTUK PERMASALAHAN KEMISKINAN DI INDONESIA OKTAFIA, ERVI
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

Poverty is a serious problem faced by the Indonesian state, although many efforts have been made by the government but the level of poverty is still very high. Islamic banking in Indonesia, beginning Attendance is expected to be the main solution to the problem of poverty in this country. Islamic banking is a banking system that was developed based on Islamic law. Businesses based on the establishment of this system in the Islamic religious prohibition to levy or borrow with interest or so-called usury and investment restrictions for businesses categorized forbidden. Even that is quite unique in Indonesia with the Islamic Banking Act, the two concepts, namely social commercial and financial institutions can be done by either its Islamic banking or non-bank Bank. Thus developing Islamic economics through the Islamic finance as part of efforts to eradicate poverty. Keywords: Islamic banking, Poverty, Banking system
PERKEMBANGAN SEKURITISASI SYARIAH (EFEK BERAGUN ASET SYARIAH) DI INDONESIA RATNASARI, GALUH
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

This study aims to analyze developments in Indonesian Islamic asset securitization. During the Islamic asset securitization is still new an not yet widely applied are using. With a strong regulatory and schemes, Islamic asset securitization can already be implemented in Indonesia, but not all of the contract and the asset can be securitized. Indonesian Islamic asset securitization in the form of Asset Backed Securities (ABS) in accordance with the Bapepam regulatory. Keywords: Islamic Asset Securitization, schemes, ABS
PENERAPAN AKAD MUSYARAKAH MUTANAQISAH DALAM PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA BANK MUAMALAT SIDOARJO NOVITASARI, INDAH
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

Musyarakah mutanaqisah is one type of cooperation agreement between  two parties with the provisions of section one of the funding partners will be gradually transferred to other partners so that the fund will decline and at the end of the contract the other partner will be the full owner of the contract. The purpose of this research to know application of musyarakah mutanaqisah in house financing credit at Muamalat Bank Sidoarjo, both operationally and accounting statement. The methods that used is descriptive qualitative. The results of this research is showing musyarakah mutanaqisah that using by Muamalat Bank Sidoarjo in house financing credit is occurred joint venture between bank and customer, where customer has to pay to the bank with the same portion belonged to the bank. Keywords : house financing, musyarakah, mutanaqisah, Bank Muamalat,
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SAFINA, DEWI
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

Indonesia adalah negara berkembang yang tidak menganut atau bertolak dengan Agency Cost Model. Agency cost model merupakan biaya yang timbul dalam rangka mengendalikan atau memonitor tindakan manager agar sesuai dengan kepentingan principal (pemegang saham atau pemilik perusahaan). Dalam konteks agency cost model, kebijakan dividen digunakan untuk meminimalisasi agency cost yang timbul dari potensi conflict of intersts antara agent (manajer) dengan principal (pemilik perusahaan) akibat adanya pemisahan di antara kedua belah pihak tersebut. Di sisi lain, pada struktur modal, berdasarkan agency cost model, perusahaan yang memiliki struktur modal lebih banyak melibatkan modal asing (dari kreditur), maka lebih intensif pula pengawasan yang dilakukan oleh kreditur terhadap manajemen. Populasi dari penelitian ini adalah seluruh perusahaan non-keuangan yang listing di BEI pada tahun 2009-2011. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh 271 perusahaan yang memenuhi syarat sebagai sampel. Penelitian ini menggunakan metode analisis regresi untuk mengetahui pengaruh variabel bebas yang terdiri dari Devidend Policy, Profitabilitas, Risiko bisnis, Struktur aset, Likuiditas, dan Ukuran perusahaan. Hasil penelitian menunjukkan bahwa Devidend Policy tidak berpengaruh terhadap Leverage. Risiko bisnis berpengaruh negatif terhadap Leverage. Profitabilitas, Struktur aset, Likuiditas, dan Ukuran perusahaan berpengaruh positif terhadap Leverage. Kata kunci : Struktur Modal, Agency Theory
TINJAUAN PELAKSANAAN UJIAN NASIONAL DARI SISTEM PENGENDALIAN INTERNAL FIRMANSYAH, ANDI
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

This paper discusses the implementation of the Ujian Nasional (UN) in terms of internal control. Reviewing the implementation of the UN 2013 from the achievement of the purposes of the application of control systems because the UN in 2013 has gotten a bad image on the implementation. Also examines the efforts of the government in making changes in implementation of the UN Model 2014, an effort to improve the quality of national education. This paper written based on the review of documents and literature related to control systems and procedures for implementation of UN   Keywords: UN, review, internal control systems
PENGARUH DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH, TAX EFFORT (UPAYA PAJAK), DAN ALOKASI BELANJA MODAL DI JAWA TIMUR VIRGI ARDHANI, SEPTYAS Virgi
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 purpose of this research is to examine the impact of General Allocation Fund toward Regional Financial Independence, Local Tax Effort in district/city, and capital expenditure at East Java Province. General Allocation Fund is proportion fund from central governance to smooth the district’s finance capability. This research use simple linier regression into three models. Dependent variables are Regional Financial Independence, Local Tax Effort, and capital expenditure, the independent variable is General Allocation Fund. The result of this research are General Allocation Fund has a negative impact to the Regional Financial Independence and also General Allocation Fund has negative impact to the local tax effort. Then, General Allocation Fund has no impact to the capital expenditure. Keyword: General Allocation Fund, Regional Financial Independence, Local Tax Effort, and capital expenditure
PENGARUH MANAJEMEN TEMPAT WISATA SEBELUM DAN SESUDAH DIKELOLA PEMERINTAH TERHADAP PENERIMAAN RETRIBUSI DI KABUPATEN MAGETAN EVIANA WIJAYANTI, ELLY Eviana
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

Related to the management of the first sights that are managed privately transferred to Local Government. Magetan must make and have bylaws to regulate it. Which ultimately determined Regency Regulation No. 13 of 2005 Magetan About Levy Recreation and Sports and the revised No. 2 of 2012 on Business service levies. Basically with the transfer of management rights of private parties to the local governments can levy receipts and PAD region itself. With the methods and forms of proper socialization and true to create an understanding of the substance and the provisions stipulated in the System Acceptance Levy. Keyworks: management of tourist attractions, Levy Proceeds
FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN MASYARAKAT DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA SURABAYA SELATAN FITRI ANDARI, INDAH Fitri
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

This study aimed to determine the factors that affect the public consciousness in a motor vehicle tax paid in Surabaya Selatan. Public awareness in paying taxes can affect the amount of tax revenue the area. Public awareness should be raised in order to pay the tax revenue target area can be achieved. The method used in this research is descriptive qualitative approach which is based on the data and information obtained through documents and interviews. The results showed that the factors that influence people's awareness in the motor vehicle tax paid in Surabaya Selatan include: a understanding of the taxpayer's tax purposes, services provided by the taxpayer to the tax man, the allocation of appropriate funds and targeted, public understanding of the sanctions that can be granted if the taxpayer does not undergo a tax payment, and adequate information about the way of taxation.   Keywords: Public Awareness,PKB
ANALISIS KOMPARATIF KEMAMPUAN KEUANGAN DAERAH DI ERA OTONOMI, SEBELUM DAN PASCA PENDAERAHAN BPHTB DAERAH: STUDI KASUS KOTA LAMONGANDAN GRESIK (TAHUN ANGGARAN 2009-2013) WIDIOWATI, LENY
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

Based on the result analysis, and the discussion that has been described above the average the performance of the financial management and the level of regional independency Lamongan city and town Gresik in the era of regional autonomy by virtue of analysis ratio of finance is good enough.Factors affecting rise and fall of the ratio of independence before and after BPHTB there are several factors such as the realization of over revenues drop in non pad as from the result instead of taxation / natural resources commercial operation of the rights of a forest, the premium and balancing fund given by every year increased so as to affect prosentase the result of reckoning the ratio of independence.The result of reckoning the ratio of the independence of financial obtained for a district Lamongan and regent Gresik in the fiscal year 2009 s / d 2013 was still quite low less than 50 %. But with the transfer BPHTB from the center to local taxes, tax give a positive impact on the increased tax revenue district Lamongan, can be seen in tabular 8.Before and after tax BPHTB is diverted from the center to local taxes, tax regional income before taxes BPHTB diverted, regional income below 2 trillion, and after tax BPHTB be transferred to local tax revenue increased income above 2 trillion.   Keywords: autonomy area, BPHTB, regional independency, a PAD

Page 25 of 60 | Total Record : 597

 23   24   25   26   27 

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