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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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PENETRASI PRAKTIK ‘SHADOW BANKING’ DI INDONESIA ROSALIA RACHMAWATI, IKA Rosalia
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

These day the world of economy matters in Indonesia begins to recognize the technical term of shadow banking. Shadow banking is non-bank financial institution gives credit which conducts many operational activities proper with banks. Because this activity has unregulated and unsupervised firmly, it becomes significant to watch closely which potential causing many crisis at following term in Indonesia. The activities of shadow banking grow and substantiate penetration applied the gap of banking regulation which is stricter than shadow bank institutions. This paper proposes to analyze the influence of banking regulation on a practice of shadow banking and an impact of Indonesia economy. In using an explanatory research, the point of this research is that the regulation of industrial banking becomes strict, it shows that growing the gap of shadow banking institution for penetration makes use of banking regulation. The growth of unregulated shadow banking gives negative effect for economy stability of country.Keywords: shadow banking, bank regulation, bank
ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR SEMEN YANG TERDAFTAR DI BEI KAMILAH I, INSI Kamilah
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This research aims to determine the effect of the ratio profitability on the company's stock price of cement which listed on Indonesian Stock Exchange. Ratio profitability is calculated using the instrument of ROA, ROE, EPS, and NPM as variable Method used in this research is descriptive. Multiple linier regression analysis is used for analytical method. The conclude of the research is ratio profitability simultaneously significant affect on the company's stock price of cement which listed on Indonesian Stock Exchange. Keywords: Ratio profitability. Stock price. ROA, ROE, EPS, NPM.
DAMPAK ATURAN PEMBATASAN LOAN TO VALUE TERHADAP HARGA SAHAM PROPERTI BANGUN G, JOSHUA Bangun
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The rule which is issued by the government more or less is always giving effect for the finance sectors generally and the stocks especialy. One of those rules is about Surat Edaran Bank Indonesia No. 14 / 10 / DPNP of Implementation of Risk Management in Banks Doing Lending for Home Ownership and Vehicle Credit. The purpose of the research is knowing the effect of that rule in properties and real estate stocks price activity. The description research through analyzing the stocks price activities graphic of the properties and real estate stocks. The author reach a conclusion that generally, stocks price is affected by the loan to value rule. Keywords: stocks, stocks price, properties and real estate, risk management in banks, , home ownership,loan to value.
PENGARUH PERKEMBANGAN INDUSTRI MANUFAKTUR (SUBSEKTOR PENGGALIAN) TERHADAP PENDAPATAN “PAJAK PENGAMBILAN BAHAN GALIAN GOLONGAN C” DI KABUPATEN TUBAN KARMIRATIN, LAILATUL
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this study was to describe the development of the manufacturing (sub-excavation) related to the exploitation of minerals group C with mineral tax revenue collection group C in 2007-2011, and the factors that influence decision-mineral tax revenue group C in Tuban. This study is a descriptive study with qualitative approach and uses primary data and interviews conducted in the office of Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (DPPAKD) and Dinas Pertambangan dan Energi Kabupaten Tuban. It can be concluded that the manufacturing (sub-excavation) in Tuban has developed over the past five years, from 2007 to 2011 seen from the increasing number of exploitation of raw materials production. Development of the mineral collection of tax revenue group C in Tuban on average each year has increased, from 2007 to 2011. Factors that influence the increase in tax revenue collection of minerals group C is an increasing number of mineral exploitation and changes the central government regulations or local government. Another factor that affects the tax revenue loss is the presence of illegal miners who took part in the exploitation of minerals in group C. Keywords: exploitation mineral group C, mining tax group C, government regulations, illegal miners
PENGARUH DITERAPKANNYA PERJANJIAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-CHINA TERHADAP PERDAGANGAN INTERNASIONAL INDONESIA-CHINA MAGHFIROH, LAILATUL
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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A tax treaty is an agreement between two countries which regulates the division of tax on income received by residents of one or both parties. Indonesia and China have implemented the double taxation avoidance agreement. The purpose of this research is to investigate the impact of double taxation avoidance agreement by Indonesia and China. To find the difference before and after the implementation of agreements on avoidance of double taxation of international trade between the two countries, it can be done by comparing the average of the second period by using a paired samples t test. The results revealed that application of double taxation avoidance treaty between Indonesia and China is increasing international trade. Key words: international tax law, tax treaty, international trade
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BEI) AMANTI, LUTFILAH
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this study is to test the effects of Good Corporate Governance (GCG) to the corporate value that is moderated by the disclosure of Corporate Social Responsibility (CSR). The corporate's value measured by Tobin's Q, proxy GCG in the capture of researchers that managerial ownership and the proportion of the board of commissioners, disclosure of CSR into 7 categories: environment, energy, health and safety of workers, other workers, products, community involvement, and the public.Research results show that GCG has a negative effect on corporate value, this is possible because the company apply only to meet the GCG formal. So that, managerial ownership does not provide added value to the company and the existence of an independent commissioner did not show improved performance in the company, so it can increase the value of the company. CSR disclosure has no significant value to the company, so it can be said that disclosure of CSR are not able to moderate the relationship with the company's GCG. No significant results of CSR indicate that the market does not use information about CSR disclosure in assesing investment.Keyword : Good Corporate Governance, Corporate Social Responsibility Disclosure, Corporate Value
ANALISA KINERJA PENYELENGGARAAN SENSUS PAJAK NASIONAL DI PULAU JAWA PUSPITASARI, MINARTI
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Indonesia as State of amends, about problem about state development finances always need big fund. To it state acceptance source the greatest namely sectorallies taxes one can maybe at optimizes to fund that thing. This study utilizes one kualitatif's approaching with one descriptive analysis that works through a topic by give delineation about that topic. Taxes census at Java already walks good at year 2011 result new assessable data updates and give accepting ascension contributions taxeses average as big as 18%, expected by taxes census development year 2012 can more maximal with collaboration of government, society socialization and more media role extended.keywords: taxes census, socialization, taxes acceptance
STRATEGI LEMBAGA PEMBIAYAAN DALAM MENGATASI DAMPAK SURAT EDARAN BANK INDONESIA NO.14/10/DPNP (STUDI KASUS PADA PT. ADIRA DINAMIKA MULTI FINANCE) DZAWIL MAUIDHOH, MUTTABIATUN Dzawil
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The research was conducted to know the impact of Circular letter of Bank Indonesia No.14/10/DPNP about the rule of minimal down payment in PT Adira Dinamika Multi Finance and to provide the information about the strategies used to minimize these impacts. This research uses descriptive method with the primary data and literature. The results of this study is the impact that was happened since the Circular Letter of Bank Indonesia No.14/10/DPNP. The new syariah financing is a strategy used to minimize or to overcome the impact.Keywords: Strategy, impact, circular letter of Bank Indonesia No.14/10/DPNP
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. BANK RAKYAT INDONESIA TBK. KANTOR UNIT PORONG AYU TITOFIANTI, NANDA Ayu
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study aims to describe the implementation of corporate social responsibility (CSR) PT. BRI Unit Porong. This type of study is a qualitative descriptive study. Implementation of CSR by BRI Unit Porong focusing on Community Development Program of BRI Peduli Pasar Rakyat (PESAT) carried out in Porong Market, as well as the Partnership Program activities in the form of loan disbursement Partnership. Kata Kunci: CSR, Program Bina Lingkungan, Program Kemitraan
PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. PERTAMINA HULU ENERGY WMO DALAM PENGEMBANGAN MASYARAKAT DI KECAMATAN GRESIK AGUSTINA, NIKE
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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PT. Pertamina Hulu Energy WMO is a pure oil-producing companies that operate in the district of Gresik. The existence of social responsibility to the community around the area holding company with community development programs. The Community development programs include improving the quality of education, increase small and medium businesses, improving the quality of health, environmental conservation, and improvement of public facilities. The impact of community development programs covering is an increase in assets, the expansion of business networks, develop the labor market, as well as skill development. Keywords: Corporate Social Responsbility, community development programs, the role of CSR, CSR impact.

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