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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 KONTRIBUSI PAJAK REKLAME DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN SIDOARJO TAHUN 2011-2013 WIDOWATI, SANTHYA
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Regional of embodiments development and regional financial governance, Law No. 28 of 2009 on Local Taxes and Levies are one source of local revenue. Study uses quantitative methods. This study to determine the contribution of Advertisement Tax Revenue in Developing Regions to like this how much acceptance of advertisement tax revenue in this sector annually bigger or getting down to the level of contributions. The results of the analysis and discussion on the development of advertisement tax beginning in 2011 the target of 1.905.993.882.859,38, 2.005.191.397.714,27 realizable value percentage 105.20%. Whereas in 2012 the target 2284511936806.00, 2.317.444.096.384,41 realizable value, and the percentage of 101.44%. If in 2013 the target of increased 2.644.581.299.007,00, 2.695.270.157.664,95 realizable value, and the percentage of 101.95%. For advertisement tax contribution of the year 2011 amounted to 1.68%, 1.28% in 2012, 1.03% in 2013 due to decreased and the proportion of the original income Sidoarjo lack of consumer interest to put the advertisement tax.Keyword: Contribution Advertisement tax, District Own Local Revenue
PELUANG DAN TANTANGAN GADAI EMAS (RAHN) DI INDONESIA: SEBUAH TINJAUAN KONSEPTUAL ERMAWATI, TITIN
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Gold pawn (rahn) is needed as a new alternative for micro financing in Islamic financial institutions. This study aims to analyze opportunities and challenges of gold pawn (rahn) in Indonesia after release of Bank Indonesia Circular Letter No.14/7/DPbS about qardh gold-backed products for Islamic Bank and Islamic Business Unit. Gold pawn can be alternative for consumers to get easy money and have a fast process.Keywords: Gold pawn, Rahn, opportunities, challenges and Bank Indonesia Circular Letter No. 14/7/DPbS
ANALISIS POTENSI PENERIMAAN DAN EFEKTIVITAS PAJAK PENERANGAN JALAN DI KABUPATEN GRESIK SRI PURWASIH, TYAS Sri
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study aims to analyze the potential acceptance and the effectiveness of the existing street lighting tax in Gresik for five years, it is from 2009 to 2013. The data used is from the Department of Revenue, Finance and Asset Management as well as data from the PT. PLN Persero APJ in Gresik. The analytical method used is that the analysis of the calculation of the potential revenues which are calculated based on the tax base and tax rates street lighting as well as to calculate the effectiveness of street lighting tax is calculated based on the realization of the potential tax revenue and street lighting. The results of this study indicate that the potential for street lighting tax revenues in Gresik, calculated from all total potential street lighting tax revenues based on group rates for five years is that Rp. 206.024.635.291 and for the effectiveness of street lighting tax results in Gresik is considered as effective.Keywords:Street lighting tax base, Potential Revenue, Tax Revenues streetlighting, and Effectiveness.
ANALISIS PENGARUH PENGALIHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENERIMAAN PENDAPATAN DAERAH KOTA KEDIRI TAHUN 2012 DAN 2013 LESTARI, VONI
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 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. Before it, land and building tax revenue be a central government revenue, but now land and building tax be regional revenue. This law is one of the goal of self government. So, all about land and building tax from collection of data, administration until land and building tax service was held by regional government. Purpose of this research is to know delivery influence of land and building tax rural and urban sectors to local revenue, it will increase or decrease. Method of this research is qualitative discriptive by interviewed informant. The result of this research is by delivery land and building tax rural and urban sectors increase local revenue of Kediri City.Keywords: Tax Law, local revenue, land and building tax.
EVALUASI PELAKSANAAN SENSUS PAJAK NASIONAL TERHADAP PENINGKATAN KESADARAN WAJIB PAJAK (STUDI KASUS PADA KPP PRATAMA SURABAYA MULYOREJO) DWI LESTARI, WAHYU Dwi
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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One of source of state revenue is from taxes. Tax is a source of revenue that used for the development implementation. This study aimed to analyze the effect of the presence of a Sensus Pajak Nasional (SPN) to increase awareness of the taxpayer. With the Sensus Pajak Nasional is expected to have a positive impact on increasing awareness of taxpayers.This study utilize one kualitatif’s approaching with one descriptive analysis that works through a topic by give delineation about that topic. The results of this study indicate that the implementation of the Sensus Pajak Nasional has influence in raising awareness of the taxpayer, the increase can be seen in the number of taxpayers who convey the SPT and NPWP after the holding of the Sensus Pajak Nasional.Keyword : Tax, Taxpayer, Sensus Pajak Nasional, Taxpayer’s awareness.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (STUDI KOMPARATIF BANK MUAMALAT TBK DAN BANK COMMONWEALTH INDONESIA TBK, PERIODE 2010-2012) RURIANA NINGSIH, EVA Ruriana
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Economic growth is essentially influenced by the economic system run financial institutions in a country, both developing countries and developed countries. Today the trends of the economy financial institutions are divided into two systems, which attract the attention of the world, such as conventional and syariah (Islamic). Both of these banking practices have different financial principles, where these differences can affect the performance of the financial and banking assets themselves. This study aims to determine the differences in the financial performance of Bank MuamalatIndonesia and Commonwealth Bank of Indonesia, which is a bank with assets that are considered good productivity and be able to withstand certain economic conditions. This study using Economic Value Added (EVA) Method to measure how efficiently both of bank uses capital. The way to calculate EVA using NOPAT, that used to eliminate the possibility of diversion of funds (financial) in the company with a series of calculating NOPAT, IC, WACC, CC and EVA. This type of research is descriptive qualitative. The data was used as the source of both the bank's financial report in the period 2010- 2012. The study shows the financial performance of Bank Muamalat Indonesia better than the Commonwealth Bank of Indonesia, it can be seen from the results of Mumalat Bank Indonesia EVA, which shows an increasing trend and relative stable during the period 2010-2012 . While the Commonwealth Bank of Indonesia financial result showed a decreasing trend in 2010-2011 and in 2011-2012 only then stable.   Key words: Economic Value Added, EVA, Financial Report.
PENGGUNAAN INFORMASI AKUNTANSI DALAM KOMPARASI METODE PREDICTOR FINANCIAL DISTRESS INDUSTRI PERTAMBANGAN BATUBARA NISA, KHOIRUN
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study investigate accounting information as predictor of financial distress. Its was conducted to determine the ability of the model Altman, Sprigate, Ohslon and Zmijewski in predicting bankruptcy of industrial coal mining company in Indonesia. Based on a purposive sampling technique, there were fifteen companies of coal mining industry that made the object of research for the period 2011-2013. The analytical method was a binary logistic regression. The results that Springate model had ability predictor of bankruptcy in coal mining in Indonesia.   Keyword : financial distress, bankcuptcy, coal mining industry
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (STUDI EMPIRIS PADA LAPORAN TAHUNAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2013) SAIDAH, SITI
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study aims to obtain empirical evidence about the effect of mechanism corporate governance on the non-financial corporate risk disclosure. Corporate governance variables as identified as managerial ownership, institutional domestic ownership, board size, the number of board meetings and the size of the audit committee. Purposive sampling method used in sample selection. There are 66 non-financial companies which are listed on the Indonesia Stock Exchange (IDX) period of 2011-2013 become the sample in this research.. The data analysis technique used in this study is hypothesis testing with multiple linear regression method.         The results of this study showed that the variable of domestic institutional ownership, board size and audit committee size effect on the corporate risk disclosure. In addition, variable managerial ownership and number of board meeting does not affect on the the corporate risk disclosure.   Keyword : Corporate governance, Risk Disclosure, Non Financial
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS QUALITY TO EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE AZHAR, SYAHRUL
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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The purpose of this research was to investigate the relationship between information asymmetry measured by bid-ask spread, and earnings quality measured by earning response coefficient. This relationship are mediating by earnings management which measured by discretionary accruals. The samples used in this research were 46 of the manufactures companies listed on Indonesia Stock Exchange 2009-2012 period. The result proved that information asymmetry was not predictor to earnings quality. In conclusion, earnings management become intervening variable between information asymmetry and earnings quality.   Keywords : information asymmetry, earnings quality, earnings management, intervening.
ANALISIS IMPLEMENTASI PARTICIPATORY PUBLIC DALAM MUSYAWARAH PERENCANAAN PEMBANGUNAN DAERAH DI KABUPATEN BLITAR PEBRIA N, PORISA Febria
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study aims to analyze the implementation participatory public in local development by using participatory governance as a model and focused on practical oriented. This study uses the approach of Good Government Governance with emphasis on the process by which the process of preparation, planning, policy formulation and involving all stakeholders.This study is adescriptive study with asurvey method. The main objective istoexplore, know, anddescribes the stateorthe phenomenonof public participationin development planning public in Blitar. Data collection techniques using semi-structured interviews and documentation. Analysis ofthe data in this study using interactive data analysis of Miles and Huberman which includes the step ofdata reduction, data presentation and conclusion. Determiningthe subject ofthisresearchis donebyusinga quotasample. Subdistrict studied includes District Wonodadi, District Udanawu, District and Sub-District Srengat Ponggok. The results showed that theimplementation ofthe participatory publicin Musrenbang is practical oriented.   Keywords: Good Government Governance, Musrenbang, ParticipatoryGovernance, participatory public

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