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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 RASIO INDIKATOR TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA PT. BANK TABUNGAN NEGARA (BTN) TBK MAULIDIYAH AGUSTINA, FIRDA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRAKSI The aim of the research is to analyse the ratio indicator bank performance of Bank Tabungan Negara with using Risk Profile Governance Earnings and Capital (RGEC). This research using quantitative method. The research result using data financial report period 2011-2013. Ratio in this research is NPL, IRR, LR, ROA, NIM, and CAR. The result is overall performance Bank BTN is good at three years later and make Bank BTN include as category healthy bank in Indonesian with stabil condition. Keywords : RGEC, ratio indicator bank performance, Bank BTN
PERANAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENURUNAN KONTRIBUSI PAJAK HOTEL PADA PENDAPATAN ASLI DAERAH KOTA SURABAYA TAHUN 2009-2013 NAHDYA PUTRI, LINTANG
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRAK This research used to analyze some factors that affect degression of contribution hotel tax at regional revenue in Surabaya City during 2009-2013. This research uses qualitatif method within case setudy. From the analysis, obtained there are two main factors, are lack of effectiveness to collect hotel tax by fiscus and increase other local tax resources. Therefore, the conclusion is the growth factors of regional revenue bigger than growth of hotel tax. Keywords : Hotel Tax, contribution, regional revenue, factors
PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP PROFITABILITAS PERUSAHAAN FARMASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013 AYU LARASWATI, ELIZABETH
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACT This study aimed to determaine the effect of working capital management on the profitability of pharmacy companies in Indonesia. This paper used secondary data pharmacy companies listed in Indonesia Stock exchange the period 2009-2013. This reserach uses a regression analysis. Working capital is measured through the working capital turnover (WCT) also used current ratio (CR) and debt to total equity (DTE) as othe independent variable. The result showed that the working capital turnover (WCT) and debt to total equity have no significant effect on profitability. While, current ratio have significant influence in the profitability of the company. Keywords: Working Capital Turnover, Current Ratio, and Debt To Total Equity
EVALUASI KEBIJAKAN PERATURAN DAERAH NOMOR 4 TAHUN 2011 TERHADAP TINGKAT REALISASI PAJAK HOTEL ATAS RUMAH KOS DARI TAHUN 2012 SAMPAI TAHUN 2014(STUDI PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN KOTA SURABAYA) SAFITRI, NABILA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Abstract This research is motivated by the enactment of Peraturan Daerah Kota Surabaya No. 4 Tahun 2011 on the Tax Hotel of Boarding House Tax. Researchers want to evaluate whether the application of the Regulation This area has gone well and maximal or whether it is still there should be a change for the better. In this study, researchers used a qualitative descriptive method, because researchers will describe the actual conditions that occur whether citizens have to know the local regulations and whether they have carried out their obligations as taxpayers as well too. But from the interviews is known that most people do not know about this rule and many of merelka less agree with the regulations applied in Peraturan Daerah Kota Surabaya No. 4 Tahun 2011 on the Tax Hotel of Boarding House Tax. From some questions about whether they know these rules, socialization, subject to tax, tariff and tax payment method, all of them agree on the self assesment method. Key words : Boarding House Tax, Socialization, Subject to Tax, Tariff, Payment Method
PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN PERHITUNGAN ANALISIS RASIO KEUANGAN(STUDI PADA PT HANJAYA MANDALA SAMPOERNA TBK YANG TERDAFTAR DI BEI PERIODE 2011-2014) MUSAHADAH, NAIMATUL
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACT Rate company's financial performance is very necessary because it is used as a measurement basis for investors to invest their shares, which can be done by using a calculation of financial ratio analysis through the financial statements. includes the calculation of the liquidity ratio, debt ratio, activity ratio, and profitability ratio. This reseacrh was conducted to assess the financial performance of PT Hanjaya Mandala Sampoerna Tbk, during the period 2011-2014 using quantitative descriptive method. The calculations show that PT Hanjaya Mandala Sampoerna Tbk in a liquid state being able to pay its short-term liabilities due to value ratio is obtained an average of 1.7 or> 1, but the PT Hanjaya Mandala Sampoerna Tbk is still not good because 0.97% of funding comes from debt. Activity ratio shows that PT Hanjaya Mandala Sampoerna Tbk in good condition for being able to quickly turn receivables into revenue as much as 68 times, change the inventory into revenue as much as 3.5 times, and assets into revenue as much as 2.7 times, as well as obtaining a high enough level of profitability because profits obtained from sales and investments. Keywords: financial performance, financial statements, financial ratios.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI EARNINGS MANAGEMENT PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2013 WULAN LARASATI, RATU
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACT This research studies factors influencing the practices of earnings management in LQ-45 firms listed on the Indonesian Stock Exchange during 2009-2013. Discretionary accruals that calculated with Jones Modified models (1995) is used to measure the earnings management. Two factors are used in this research are leverage and firm size. Leverage is measured by debt to total assets ratio whereas firm size is measured by natural logarithm (ln) total assets. Research population includes all firms that included in LQ-45 index listed on the Indonesian Stock Exchange continued during the period of February 2009 – July 2009 until August 2013 – January 2014. Sample consists of 85 firms. Data are analysed using multiple linear regressions with results that leverage have negative significant impact on earnings management whereas firm size does not affect earnings management. Keywords : leverage, firm size, discretionary accruals, earnings management
PENGARUH KONSERVATISE DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA KHARISMA P, DAMBA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Abstract This research aims to examine and analyze the influence of conservatism and investment opportunity set to earning quality of manufacturing companies. Variables tested in this study are conservatism, investment opportunity set and earning quality.The samples at this study are manufacturing companies listed in Indonesian stock exchange during period of 2011-2013. Based on purposive sampling method, the sample obtained are 64 companies. The hypothesis in this study were tested using multiple regression analysis.The result showed that conservatism and investment opportunity set have partial effect on earning quality. Keywords: Conservatisme, Investment Opportunity Set, Earning Quality
PENGARUH UKURAN PERUSAHAAN (FIRM SIZE), PROFITABILITAS,LIKUIDITAS, PRODUKTIVITAS, DAN LEVERAGE TERHADAPPERINGKAT OBLIGASI INDAH SURYA, ERNY
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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This research aims to investigate the influence of firm size, profitability,liquidity, productivity, and leverage to bond ratings. Financial performanceconsists of firm size (total assets), profitability (return on assets), liquidity(current ratio), productivity (total assets turnover), and leverage (debt ratio). Thesamples in this research were obtained by using purposive sampling methodwhich consists of bonds issued by non-financial companies listed on theIndonesian Stock Exchange for the period 2013-2014 and rated by Pefindo. Thisresearch uses a model of multiple linear regression analysis. The finding of thisresearch that firm size, productivity, and leverage variables have influence tobond ratings. while profitability and liquidity are variables which have no effectto bond rating. Keywords: bond ratings, firm size, profitability, liquidity, productivity, leverage
PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 SHELVIANA, FIKA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Abstrak The research purpose to analyze the influence of Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC) to Economic Value Added on banking companies listed on Indonesian Stock Exchange during 2011-2013. The research approach is quantitative approach. The results of this study indicate that Intellectual Capital influence to Economic Value Added. Based on analyze and discussion, the conclusion of banking companies from 2011 until 2013 had been optimal to allocate third component of Intellectual Capital in the form of allocate human resources and structural so that provide positive contribution in an effort companies to get Economic Value Added. Keywords: Intellectual Capital, Value Added Intellectual Coefficient (VAIC), Financial Performance of Banking Companies, Economic Value Added
ANALISIS WHISTLEBLOWING SYSTEM DIREKTORAT JENDERAL PAJAK UNTUK MENGOPTIMALKAN PENERIMAAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA SAWAHAN) ANISARI KHULSUM, UMY
Jurnal Akuntansi AKUNESA Vol 3, No 1 (2014): AKUNESA (September 2014)
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Abstract Many cases in DJP’s environment made DJP encouraged to create control strategies, which was whistleblowing system. Hopefully with this whistleblowing system, tax officials to be more careful and responsible for the public service, in order to increased public trust. One measure of success about DJP’s strategy was the achievement taxes acceptance. This study aims to determined the taxes acceptance before and after implementation of the whistleblowing system in KPP Pratama Surabaya Sawahan. Whistleblowing system was breach prevention and handling of reporting violations system in DJP's environment. This article used a descriptive analysis, which compares the average taxes acceptance before and after implementation ofthe whistleblowing system. The results showed tha tafter implementation of whistleblowing system, average revenues increased in KPP Pratama Surabaya Sawahan. This indicated that the whistleblowing systems contributed positively to the tax revenue in KPP Pratama Surabaya Sawahan. Keywords: whistleblowing system, public trust, taxes acceptance.

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