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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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ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAKSANAAN RETRIBUSI PARKIR DI KABUPATEN SIDOARJO AXKY WULANTINA, RISKHIKIA Exky
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Control system is the physical arrangement of the assembled components in such a way that serves to control the system itself or other systems associated with a process. Control system implemented must provide benefits, in this case able to increase the effectiveness and efficiency of the implementation of parking fees in Sidoarjo. Control in question is in terms of internal control monitoring. This study used qualitative methods, data obtained based on interviews and secondary data obtained at the time of the study with relevant stakeholders subscribe parking enforcement and the interview results were processed and analyzed later deduced to answer research questions. Keywords: control system, retribution subscription.
PERAN PEMERINTAH DAERAH TERHADAP PENANGGULANGAN KORBAN BENCANA ALAM GUNUNG KELUD DI KECAMATAN NGLEGOK KABUPATEN BLITAR PUSPARINI, YUNASTITI
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
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Abstract

This study aimed to determine the role of local government to the victims of natural disaster relief in the district Kelud Nglegok Blitar. The government has an active role to victims of natural disasters ranging from pre-disaster, emergency response to the disaster. Government preparedness is an important step in the prevention of natural disasters . The method used in this research is descriptive method of data collection using data triangulation consisting of interviews Nglegok Blitar district, interviews with the Head of the District Nglegok Blitar and secondary data obtained from BPBN. The results showed that the role of local governments on disaster mitigation Kelud on Nglegok Blitar district very well. This is evident from the absence natural disaster victims Kelud. All of people in Nglegok also very cooperative in the face of disaster. So that evacuation can proceed smoothly without a hitch.   Keywords : role of government, disaster of Kelud
PENGARUH INFORMASI LAPORAN ARUS KAS TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERCATAT DI BURSA EFEK INDONESIA YAZID AL BASTOMI, AHMAD Yazid
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study aimed to determine the effect of cash flow statement information for trading volume. The sample in this study are food and beverage companies on the Indonesia Stock Exchange in 2011-2013. The total number of samples are 16 companies with the number of observations 48 pieces. The analysis used multiple linear regression which using the classical assumption, coefficient determination, t test, and f test. The dependent variable in this study is the trading volume activity and the independent variable is the cash flow statement consists of operating cash flow (AO), investment cash flow (AI), financing cash flow (AP) and the total cash flow.The results showed that the investment cash flows have an impact on trading volume. However, operating cash flow, financing cash flow, and the total cash flow has no effect. This shows that not all information cash flows can be used by investors as a basis for making investment decisionsKeyword : cash flow reporting, trading volume activity, food and beverage
PENGUKURAN KINERJA PEMERINTAH DAERAH KABUPATEN LAMONGAN BERDASARKAN KONSEP VALUE FOR MONEY KHIKMAH, ALAYYAL
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Abstract

This study is to measure the performance of Local Government Lamongan based concept of value for money, which includes economic, efficiency, and effectiveness. This study uses Lamongan financial statements five years between 2009 to 2013. The results show that the performance of the Regional Government of Lamongan uneconomical due to a rate of over 100%, meaning that the government is not successful in controlling the costs incurred and resulting in wasteful expenditure and unproductive. If viewed from the efficiency and effectiveness, the performance of the government has been efficient and effective. This means that the government has been able to manage financial resources well and succeed in determining the regional target revenue.Keywords: value for money, economic, efficiency, effectiveness
ANALISIS FAKTOR PENYEBAB INVOLUNTARY DELISTING PERUSAHAAN DI INDONESIA LAKHAYE, ARVIN
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This research aims to analyze the factors that cause to involuntary delisting companies in Indonesia. This research examines five independent variables, which include managerial ownership, size of independent commissioners, external auditor, debt to equity ratio, and return on equity ratio, whereas the dependent variable that used is involuntary delisting. The population that used in this research are companies which are listed on the Indonesia Stock Exchange 2007-2013. The sample used in this research are companies that fulfill criteria of purposive sampling, the final sample researched consists of 43 companies. Analysis techniques that used to test the hypothesis is the logistic regression analysis by using SPSS version 22, moreover also conducted a test overall fit model and goodness of fit test. Test result of overall fit model shows that with additional independent variables like managerial ownership, external auditor, size of independent commissioners, debt to equity ratio, and return on equity can fix the fit model. Based on goodness of fit test shows that the model is acceptable because it fit with its observation data.Keyword: Involuntary delisting , good corporate governance, financial performance.
ANALISIS EFEKTIVITAS PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA MOJOKERTO APRILLITAWATI, DEBI
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Abstract

One source of original revenue in one region is the tax. A parking tax is one kind of tax. The formulation of this problem is how to rate the effectiveness of the parking tax on the original income in Mojokerto in the years of 2009-2013. This research method is using qualitative descriptive method. The results of this study demonstrate the effectiveness of relatively effective parking tax. Realization of the parking tax in 2009 amounted to 104.12%, 2010 saw strong decrease of 91.09%. In 2011 returned decreased by 78.49%, in 2012 an increase of 114.77%. In 2013, it was decreased by 93.05%. Year 2010-2011 due to parking management, they are closed and did not operate in 2013, because the number of motor vehicles parking area was not maximal. Parking management is done in a way to provide good service as provide comfort and confidence.Keywords: Local Revenue, parking tax, Effectiveness.
ANALISIS KINERJA KEUANGAN PT. ASTRA INTERNASIONAL TBK. DENGAN ALAT UKUR MVA (MARKET VALUE ADDED) CITRA AGUSTIN, INDI Citra
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This research analyse the financial performance of PT. Astra Internasional Tbk. with using Market Value Added (MVA). This research using case study. The data of this research using annual report of PT. Astra Internasional Tbk. in period 2009-2013. Based on the calculation result value of MVA that show positive numbers in period 2009-2013, it means that management has been able to give prosperity for shareholder in that period. But the value of MVA in period 2012-2013 show an decrease compare to the value of MVA in period 2011. This value’s decrease because of stock price of that year which also show an decrease than before year. Another reason PT. Astra Internasional Tbk. in every year always show an increase on value of invested capital’s firm, so management has an decrease to maximum the capital gain of shareholder in period 2012-2013.Keywords: Stock, Analyse the financial performance, MVA
PERANAN RETRIBUSI OBYEK PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GRESIK (STUDI KASUS PADA WISATA RELIGI MAKAM SUNAN GIRI DI KABUPATEN GRESIK) INDAH KURNIA SARI, NUR Kurnia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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According to the Law of the Republic of Indonesia Number 28 Year 2009 about Regional Taxes and Regional Retribution is one of local revenue sources.One of them is Gresik District takes retribution of tourism places and sport.The formulation of this problem is how many contribution retribution of religious tourism Sunan Giri on Own Local Revenue start from 2009-2013 and what are the factors that cause contribution changes every year.This research of methods by using qualitative descriptive method.The results showed that there is an increase of fare start from Rp500 on 2009-2010 become Rp1000 on 2011,it will also increase retribution revenue of religious tourism Sunan Giri that gives contribution for about 22,15% on Own Local Revenue.However,in 2012 contribution revenue was decrease become 18,71% due to the growing proportion of Own Local Revenue increase than last year.While in 2013 increased to 20,89% because there is an increase total visitors.Keywords: Own Local Revenue, retribution tourism places and sport, contribution.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP EARNING RESPONSE COEFFICIENT (ERC) DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI OKTAVIA LESTARI, RISKI Oktavia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study examines Corporate Social Responsibility (CSR) disclosure to Earning Response Coefficient (ERC) with Good Corporate Governance (GCG) as a moderating variable proxied by managerial ownership, institutional ownership, the proportion of independent board and audit committee. Samples from this study are companies listed on the Indonesia Stock Exchange in 2008-2012 after eligible purposive sampling so that amounts to 45 companies. The data analysis technique used in this study is hypothesis testing with multiple linear regression method.The results showed that the variables of corporate social responsibility disclosure, managerial ownership and audit committee does not effect to earning response coefficient. Variables such as institutional ownership and the proportion of independent board effect to earning response coefficient. While good corporate governance has no effect on corporate social responsibility disclosure relationship with earning response coefficient.Keywords: earning response coefficient, corporate social responsibility, good corporate governance
ANALISIS VOLUME PERDAGANGAN SAHAM DAN ABNORMAL RETURN SEBELUM DAN SESUDAH PEMECAHAN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA RATIH NIDIA, RR.
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study examines whether there is a difference of Stocks Trading Volume and Abnormal Return around the split announcement for 21 days including the day of the stock split announcement. The sample of this study is the companies that split shares listed on the Indonesia Stock Exchange from 2011 to 2013 after the qualified purposive sampling that amounts to 26 companies. The data analysis technique used hypothesis testing with t- test methods. The volume reactions were examined by use of the average trading volume activity (ATVA) and for abnormal return used of average abnormal return (AAR).The results showed that there are difference in average trading volume activity (ATVA) before and after the stock split with a significance value 0,002, then H0 refused and H1 accepted, even ATVA after stock split is lower than before stock split. That has possibility because semi strong efficient market was absorbing information quickly as bad news. The test results of average abnormal return (AAR) was different from the results of ATVA, where there is no significant AAR before and after stock split with a significance value 0.849, then H0 accepted and refused H2. Thus result support semi-strong efficiency market, whereby it is not possible to earn abnormal return in the Indonesia Stock Exchange.Keywords: Stock split, trading volume activity, abnormal return, t-test

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