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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 TINGKAT EFEKTIVITAS PAJAK HIBURAN DI KABUPATEN PASURUAN TAHUN 2009-2013 ROSATIA SARI, MANASHA Rosatia
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
Publisher : Jurnal Akuntansi AKUNESA

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The Local Genuine Income called PAD is a source of local income which may consist of local tax,local retribution, separated local wealth management, and others. Entertainment Tax is local taxcomponent.Entertainment is a potential sector for improvement of Pasuruan local revenue. Theobjective of research is to understand the contribution, effectiveness and growth rates ofentertainment taxes to Local Genuine Income called PAD. This research be expected can providebenefit and input for the local government of Pasuruan.the object of this research is EntertainmentTax acceptance in Pasuruan about 2009-2013. Method data collection who used in this researchis secondary data. Method data analyze who used contribution, effectiveness and growth rate.Based of the result, show that the average contribution rate of entertainment tax to Local GenuineIncome is 2,07%. The effectiveness rate of Entertainment Tax is 125,24% and the average ofgrowth rate of Entertainment Tax is 35,04%.Keywords: Local Genuine Income, Local Tax, Entertainment Tax, Contribution, Effectiveness,Growth Rate.
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY (STUDY KASUS KABUPATEN SUMENEP TAHUN 2010-2013) CAHYA FERISKA SARI, NINDY Feriska
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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System in the development of public sector budgets have become multifunctional instruments that are used as a tool to achieve organizational goals. Budget is a plans of work that local government finances will be used as a basis for development in the region. In conducting the preparation, discussion, determination to supervise the implementation of the budget is not enough to just look at the size of the budget but also must the output produced by economically, efficiently and effectively for the betterment of the region. In this study, the authors want to analyze the performance of Sumenep goverment by using the principle of value for money which is based on three ratios is economical ratio, the efficiency ratio and effectiveness ratios. The results showed that the performance of Sumenep governments period 2010-2013 as a whole is goodKeyword : Value for money, economic, efficient, and effective
PERHITUNGAN KEUNTUNGAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH PADA BMT KEMITRAAN DOMPET DHUAFA BOJONEGORO LAILY ALFI SYAHRI, NUR Alfi
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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BMT in Indonesia is growing rapidly into the rural areas, data from the PINKUB - Departement of UMKM and Cooperatives, the number of BMT in Bojonegoro district are 375 BMTs. Communities who need for financial capitals prefer BMT than Bank’s because the easiness reason of operation. BMTs have Mudharabah financing and Musyarakah financing, but they are not familiar with both products. Therefore, this study's purpose is to know how the mechanism of Mudharabah financing and Musyarakah financing calculations in BMT Kemitraan Dompet Dhuafa Bojonegoro, and the profit payments to customers. This study uses qualitative methods with case study approach. The results showed that Musyarakah financing is more profitable for customers because profit shared that received to customers is greater than the Mudharabah one.Key words: BMT, Financing, Mudharabah, Musyarakah, Profit Sharing
EVALUASI PENERAPAN PERATURAN DAERAH KABUPATEN BOJONEGORO NOMOR 13 TAHUN 2011 TENTANG PAJAK PARKIR DI RSUD KELAS B DR. R. SOSODORO DJATIKOESOEMO BOJONEGORO VIKA SARI, NUR Vika
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Parking tax is a tax on the implementation of the road outside the park, either with the principal business and are provided as a daycare business, including the provision of a motor vehicle. The existence of a parking tax in Bojonegoro set in Bojonegoro District Regulation No. 13 of 2011, which in this regulation are the rates charged to the organizers of the road outside the park. With this regulation is expected actions related fraud parked outside the body can be minimized. Parking tax is a local tax levied as a source of revenue. This study used a descriptive-qualitative method, the data obtained are from interviews and secondary data obtained from previous studies, books and journals online. From the results of this data collection is then processed and analyzed to determine whether the parking at hospitals Class B Dr. R. Sosodoro Djatikoesoemo Bojonegoro are in accordance with the legislation in force. So that the results of the discussion can be concluded in order to answer the research question.Keywords: Bojonegoro District Regulation No. 13 of 2011, Parking tax.
PENERAPAN METODE PENGAKUAN KEUNTUNGAN PEMBIAYAAN MURABAHAH (AT TAMWIL BI AL MURABAHAH) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2013 ISTIKOMA, NURUL
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This research is aimed to determine the implementation of profit recognation method ofmurabahah financing in Islamic Banks in Indonesia based on annual report year 2013. Theresearch method used is descriptive and used secondary data such as Islamic Bank’s annualreport year 2013 . The result of this research shows that Islamic Banks in Indonesia applieddifferent method to recognize the profit of murabahah financing, but the implementation isstill in accordance with applicable regulation. Differences in the recognation of profit basedon murabahah contract completion period. Annuity method is applied to murabahah withdeffered payment period of one year or one period and proportionate methodis applied tomurabahah with deffered payment period more than one year or one period.Keyword : profit recognation, financing, Murabahah, Islamic Banks
PERTUMBUHAN EKONOMI DAN PENDAPATAN KABUPATEN BOJONEGORO SEBELUM DAN SESUDAH PEMEKARAN WILAYAH UMMI SHOLIHAH, SITI Ummi
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Abstract: Bojonegoro become a city known for the presence of oil mining in the district. Bojonegoro District is fairly extensive district with 27 sub-districts including new sub-districts formed the District Gayam. Of the expansion of the mining area and the existing oil is expected to occur both in terms of the development of economic, social and political. From an economic point of the economic situation of a region can be seen from the Gross Domestic Product (GDP) District. Of these two phenomena, namely expansion area and the presence of the oil to see how economic growth and revenue Bojonegoro. This study used a qualitative research by analyzing and describing the data obtained in the form of GDP Bojonegoro, Bojonegoro total revenue by observing certain sources of revenue and revenue from the district and sub-district related to the state of the economy before and after the expansion area. From the research that has been done, the regional growth is not significant effect on economic growth is evident from the amount of GDP and total revenue Bojonegoro. Redistricting only adds to the doorway money for Kabupten Bojonegoro. Keywords : Expansion of the region , Gross Domestic Product , Local Revenue
KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, RENTABILITAS, DAN SOLVABILITAS PERBANKAN SYARIAH PADA PT BANK MUAMALAT INDONESIA TBK. PERIODE 2011-2013 SUCIATI,
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This research analyzes the performance of Bank Muamalat Indonesia Tbk. The purpose of this research is to know and analyze the financial performance of Bank Muamalat Indonesia Tbk. using liquidity, rentability, and solvency ratio. This research using qualitative method and using data financial report Bank Muamalat Indonesia Tbk. period 2011-2013. The result showed that the Bank Muamalat Indonesia Tbk. have good financial performance, accept ROE, NPM, and DER ratio. That ratio should be increase again and the stockholders will give their financial capital for the bank.Kata Kunci: Kinerja keuangan, Bank Syariah, Likuiditas, Rentabilitas, Solvabilitas
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERBEDAAN PROFITABILITAS PERUSAHAAN (STUDI PADA PT TIMAH PERSERO TBK) WAHYUNINGTYAS, INDAH
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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This purpose of research was to determine the company’s ability to generate profitability before disclosure Corporate Social Responsibility (CSR) and after disclosure the Corporate Social Responsibility (CSR) in PT Timah (Persero) Tbk. This research uses ROA as a measure of profitability ratios. The sample uses financial statement of PT Timah (Persero) Tbk before disclosure CSR in 2001-2006 and after disclosure CSR in 2007-2012. Method data collection who used in this research is secondary data, which obtained form official website company’s. Method data analysis who used statistical test descriptive and Paired Sample T-Test. The result of Paired Sample T-Test on table Paired Samples Test give the p-value Sig.(2-tailed) of profitability is 0,42 and probability 0,05 (p-value Sig(2-tailed) < probability), it shows that Corporate Profitability have differences before and after disclosure Corporate Social Responsibility (CSR) is applied in PT Timah (Persero) Tbk. the differences of Profitability is 13,38%, which before disclosure Corporate Social Responsibility is 3,22% and after disclosure Corporate Social Responsibility is 17,01%. Keywords: Profitability, Return on Asset, CSR
EVALUASI PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SURABAYA BERDASARKAN PERATURAN PEMERINTAH NO 71 TAHUN 2010 NISTA RINTIANI, WASIK Nista
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Government financial statements must conform PP No. 71 of 2010 on Government Accounting Standards. Application of these rules is still an obstacle in 184 local governments throughout Indonesia. This is proved by the small number of local governments that receive an unqualified opinion. The research objective was determine whether the PP No. 71 of 2010 has been applied to the Financial Statements of Surabaya City Government in 2013 because in that year, the City of Surabaya decreased audit opinion of WTP into WTP-DPP. The analytical method used is descriptive analysis method to collecting and interpreting the form of Financial Statements of Surabaya City Government in 2013. The results indicate that the City of Surabaya has yet fully implemented PP No. 71 of 2010 because they found a discrepancy with the PSAP 01 paragraph 51, PSAP 01 paragraph 78, PSAP 04 paragraphs 28 and 29, and PSAP 04 paragraph 20.Keywords : government accounting standards, the financial statements, local government
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.Abstraksi

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