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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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MENGUJI PERUBAHAN KUALITAS AKRUAL DAN RELEVANSI NILAI LAPORAN KEUANGAN SEBELUM DAN SESUDAH FULL ADOPSI IFRS KURNIA PUTRI, FIRSTY Kurnia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
Publisher : Jurnal Akuntansi AKUNESA

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This research to examine the accounting information that measured by the variableof accruals quality and value relevance.The test of Accrual quality and value relevance to prove there are any impact ofPSAK with full adoption IFRS standards, the expect is to improve the quality of accounting information and financial statements.The research, accrual quality useequations of Total Current Accrual and value relevance use the value of Earning Per Share (EPS) and Book Value (BV). The object of this research is manufacturing companies listed in Indonesia Stock Exchange in 2007-2013, and qualified by purposive sampling,so there are  71 vendors. This Research use Paired T-Test analysis. The results showed there are differences in the quality of accounting information on the variable quality and relevance value accrual period before (2007-2009) and after (2011-2013) the full adoption of IFRS.   Keywords: Accuals quality, relevance value, IFRS
PERLAKUAN AKUNTANSI ZAKAT PADA BADAN AMIL ZAKAT (STUDI KASUS PADA BADAN AMIL ZAKAT KABUPATEN SIDOARJO) SEPTA SUMARNO, MIFTAHULLAIL Septa
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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The receipt of funds zakat, infaq and alms (ZIS) managed by BAZNAS very great that requires accountability and utilization of zakat, infaq and alms. In accordance with Law No 23 in 2011 about management of zakat in chapter II article 7 points to four governing a task or function of of amil and zakat in the reporting and accountability the implementation of the management of zakat. To implement reporting and accountability, the amil of zakat need not only set accounting standards on reporting, but also set about recognition , the measurement of , presentation and disclosure that is concerned about management of zakat. Based on the analysis that has been done, obtained that treatment presentation of zakat which related to accounting and reporting its not based on PSAK 109. BAZNAS Kabupaten Sidoarjo only made report the receipt and the distribution of zakat, infaq and alms. While for recognition, measurement and disclosure are in accordance with PSAK 109. Keywords: Accounting of Zakat, PSAK 109, BAZNAS Kabupaten Sidoarjo.
PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY YANG TERDAPAT PADA PERBANKAN SYARIAH DALAM PRESPEKTIF SHARIAH ENTERPRISE THEORY STUDI KASUS PADA BANK BRI SYARIAH DAN BANK MANDIRI SYARIAH DEVI KUSNASARI, SINTIA
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study are to describe and to analyze the social responsibility on islamic bank that  is  BRI  Syariah  and  Bank  Mandiri  Syariah Surabaya.  This  study  used  a qualitative  descriptive  method  with  case  study  approach of  annual  reports  and then  analysis  based  on  the  disclosure  of  social  responsibility  based  on  sharia enterprise  theory.  The  social  responsibility  of  BRI  Syariah  and  Bank  Mandiri Syariah Surabaya is reported in the Annual Report which is presented narratively and qualitatively. These result show that implementation the social responsibility of BRI Syariah and Bank Mandiri Syariah is same with conventional one.Keyword: CSR, sharia enterprise theory, Islamic Bank
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MENABUNG: STUDI KASUS BANK SYARIAH DI SURABAYA ARY YATIE, VIVIETA Ary
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Competition in Banking for attractcustomers candidate trigered in several element, one of those are growth from bank who can grown in people fund process. In addition to it, there are other several element that reputed to influence customers candidate for decide its banks choice too, that several element was product quality, system characteristic, and bank services. Analysis technique that used are double linier regresion and to test the hypotheses use t-test and F-test with 0,05 signification level. Based on research, found result that bank system characteristic and services had a positive influential and significant to customers decision to saving, mean while bank product quality doesn't had a positive and significant influential to customers decision to saving. To increase customers trust and loyalty to bank, bank it self must re-optimalized the product quality that offered to customers so that customer can get a satisfaction in case of using the bank service.Keyword: Customers decision to saving, product quality, system characteristic, and bank services.
ANALISIS PENGUKURAN KINERJA PENGELOLAAN KEUANGAN DAERAH KABUPATEN GRESIK TAHUN ANGGARAN 2009-2013 HABIBAH, NUR
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This research is aimed to analyze financial working performance of Gresik District in Fiscal Year 2009-2013. The research method used is qualitative descriptive and used secondary data obtained from primary sources. The result of this research conclude that independence ratio is 37,26%, it means quite independent of the interest of local finance used own local revenues received. Dependence ratio of Gresik Districtin Fiscal Year 2009-2013 show the average amount 56,02%, it mean “Very High”. Fiscal decentralization ratio of Gresik District in Fiscal Year 2009-2013 show the average amount 22,38%, it mean “medium”. Effectivity ratio of local revenues have a tendency “very effective” with effectivity level 102,32%. Efficiency ratio of revenues Gresik District in Fiscal Year 2009-2013 have a tendency “Less Efficient”, with efficiency level 97,45%. Own local revenue was growth, but own local revenue was growth declined from 2009 to 2013. Whereas in 2010 decreased by 0,29%.Keyword : Gresik District, measurement of financial working performance, regional financial ratio, targets and realization report of APBD.
ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP REALISASI PENERIMAAN PAJAK PENERANGAN JALAN DI KABUPATEN SIDOARJO ISTIGHFARIN R, ANNISAA Istighfarin
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Street lighting tax is one of the existing tax in Sidoarjo, which is where its existence as a major source of local revenue or revenue ( PAD ) . The purpose of this study was to determine the contribution of the potential and actual street lighting tax owned by Sidoarjo. To calculate the tax potential street lighting is used several related variables, namely the cost and burden of the minimum cost of each class of fare. Meanwhile, to calculate tax contributions required the realization of street lighting street lighting tax and the total local tax revenue in Sidoarjo. The results showed that the potential for very large street lighting tax, well above the street lighting tax revenue realization. This comparison measurements reflected in the assessed contribution always declined from the year 2009 until the year 2013 that has not reached 100 %.Keywords: street lightening tax base, potential revenue, tax revenues street lightening.
PENGARUH BOND RATING TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) DARMESTI, ARI
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study investigate the impact of bond rating on stock return. This study uses the sample of listed companies in Indonesia Sharia Stock Index (ISSI) and rated by PT Pefindo during 2011-2013. Sample of this study covers 20 samples stable/downgrade and 4 samples upgrade. The analysis of this research were performed using Spearman’s rho (rs) and two independent samples tests using Mann Whitney Test. The result showed that partially only the stable/downgrade bond rating that have impact on stock return. However, simultaneously showed that no significant difference on average abnormal stock return between stable/downgrade bond rating and upgrade bond rating.Keyword: bond rating, stock return, even study, upgrade, downgrade
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENERIMAAN ASLI DAERAH KOTA BONTANG TAHUN 2012-2014 AMALIA PUSPITASARI, DIANA Amalia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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The Indonesian Government has reformed in taxation known as Autonomous Territory which is dividing resources of revenue such as territorial taxes and central taxes. Hotel and restaurant taxes is one of the City/Regencial taxes which are having an enormous potential in Bontang City, where big companies at and they need public services such as hotels and restaurants to keep their employees on the line. The purpose of this research is to know how the effectivity and the contribution of amount of hotel and restaurant taxes for the Native Territorial Revenue in Bontang City. This research did in Revenues Departement, Monetary Management, and Territorial Assests of Bontang City. This research used qualitative method, by analyzing target data, realization of revenue and contribution of hotel and restaurant taxes for 2012-2014 period. The result show that every target period and realization of hotel and restaurant taxes revenue are increasing with average effectivity level at 138,64% which means very good. And so with the contribution that shows an average score at 6,07% which means contribution of parking taxes toward Native Territorial Revenue is still very less.Keywords: Autonomous Territory, Territorial Taxes, Central Taxes, Hotel Taxes, Restaurant Taxes, Effectivity, Contribution.
ANALISIS TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN YANG MEMPUNYAI KONEKSI POLITIK (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013) PUJI HARDIANTI, EKA Puji
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This study aims to describe so many higher phase of tax avoidance that doing by companies which has political connections by using descriptive quantitative research. The data type that used is the secondary data. Population in this study is BUMN listed on the Indonesia stock exchange in 2010 until 2013. The result showed that a lot of BUMN doing of tax avoidance. Increasingly higher phase of political connections that has companies so increasingly higher preference of tax avoidance. From 10 BUMN as sample there are only 2 BUMN that not doing of tax avoidance from 2010 until 2013. The balance is ever doing tax avoidance.Keyword : political connections, tax avoidance and BUMN
ANALISIS KINERJA KEUANGAN PADA PT.GARUDA INDONESIA (PERSERO) TBK ANTARA SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) SELAMA PERIODE 2008-2013 A CAHYA LESTARI, M Cahya
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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The purpose of the study is to analyze the financial performance of PT. Garuda Indonesia (Persero) Tbk before and after Initial Public Offering (IPO) during the period of 2008 – 2013. The analysis of the financial performance was conducted using the financial ratio. The ratio was calculated from the financial reports that have been published by the company in three years before and after the IPO. The result of the study can be concluded that three years after IPO, the financial performance showed a reduction compared to the financial performance three years before IPO even though still in the category A. Collection periods, inventory turn over, total asset turn over still showed good values before and after IPO. Cash ratio, current ratio and TMS/TA values were increased while ROE and ROI showed values reduction after IPO.Keyword: initial public offering, financial performance, financial ratio

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