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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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PENGARUH KOMPENSASI MANAJEMEN EKSEKUTIF TERHADAP KINERJAKEUANGAN PERUSAHAAN(PADA 50 PERUSAHAAN BEST OF THE BEST VERSI MAJALAH FORBESINDONESIA TAHUN 2013) KHASANAH, ISWATIN
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi Manajemen Eksekutifterhadap kinerja keuangan. Kinerja keuangan perusahaan diukur menggunakan Rasio Return OnEquity (ROE) sedangkan kompensasi sendiri diproksikan menggunakan Kompensasi yangdiberikan oleh perusahaan kepada manjemen eksekutif. Variabel independen dalam penelitian iniadalah kompensasi Manajemen eksekutif sedangkan variabel dependennya adalah kinerjaKeuangan. Penelitian ini menggunakan metode Regresi Linear Sederhana. Sampel yangdigunakan dalam pengujian ini berjumlah 34 perusahaan dari 50 Perusahaan Best Of the Best versiForbestahun 2013.Hasil penelitian ini menunjukkan bahwa Kompensasi manajemen eksekutif tidakberpengaruh terhadap kinerja keuangan perusahaan atau dapat dikatakan kompensasi manajemeneksekutif tidak signifikan terhadap kinerja keuangan. Kata Kunci : Kompensasi manajemen eksekutif, kinerja keuanagan,ROE.
TINGKAT EFEKTIVITAS DAN KONTRIBUSI PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH JOMBANG POETRI RAHMADHINI, AULIA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The aim of the research is todetermine how the levelof effectiveness andthe contribution ofthe parkingtaxto PADtownof Jombang. This research was conductedatthe Departmentof Revenue, Finance, andRegional Asset(DPPKAD) of Jombang. The research methodusesdescriptivemethod. The results showed thateveryyearthe effectiveness andamount of the contributionfluctuate. The highestlevel of effectivenessoccursparking taxin 2013amounted to179.78% and the lowest in 2011 at68.4%. While theparkingtax contributiontowardsthe highestrevenuein 2014amounted to82.17%, while the lowestin 2014amounted to0.01%. Keywords: effectiveness, contribution, parking tax, real district income
ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 DALINA,
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The purpose ofthis researchis to describeCSR disclosurein the annual reportandsustainability reportonstate-owned enterpriseslisted onthe Indonesia Stock Exchange. There are20state-owned enterpriseslisted onthe Indonesia Stock Exchange. ResultsCSRdisclosureofeachsector andcompany is different. The energy sectoris the sectormost aboutCSRin the amount of69.2%, while the leastdisclosuresectorsisconstructionsector,which amounted to28.8%. Keyword: Corporate Social Responsibility, State owned enterprises
PELUANG, TANTANGAN, DAN PROSPEK PERBANKAN SYARIAH INDONESIA DALAM MENGHADAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN (MEA) 2015 PUTRI AWWALLIN, DHIKA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACT The purpose of this research is to determine the readiness of Indonesia in the ASEAN Economic Community (AEC) 2015.The purpose of the establishment of the ASEAN Economic Community (AEC) is to create an ASEAN economic region that is prosperous and highly competitive.Implications of the implementation of the ASEAN Economic Community (AEC) on the economy of a country is fully integrated into the global economy to prepare for the free market in the field of capital, goods and services, investment and labor. The growth of Islamic banking in Indonesia each year is relatively high. This increase is reflected in the asset and the number of institutional financing.The government must pay more attention to the development of islamic banking in an effort to improve the quality of islamic banking in Indonesia especially in the ASEAN Economic Community (AEC) by analyzing the terms of the opportunities, challenges, and prospects.   Keyword: AEC, islamic banking, opportunities, challenges, prospects
ANALISIS PENDEKATAN BALANCED SCORECARD DALAM PENGUKURAN KINERJA BANDARA INTERNASIONAL SULTAN SYARIF KASIM II ARIF JAYADI, IMAN
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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The aim of this study was to determine the overall performance of the International Airport Sultan Syarif Kasim II after receiving the award. Balanced Scorecard is based on its four perspective, such as financial perspective, customer perspective, internal business processes, learning and growth perspective. The method used in this research is study case with analysis qualitative descriptive. The source of data is from a document of accountability reports, the customers reports and questionnaires.Results from this study indicate that the performance of the International Airport Sultan Syarif Kasim II from a financial perspective produces less stable performance on every year. At the customer's perspective showing the customer is satisfied with the quality of service and lack of good company's ability to attract new customers, the company's internal business process perspective is able to meet customer needs by doing some development after use of the new gates. On employee learning and growth perspective shows that the company's attention in improving the performance of employees able to provide welfare and trainings. Keywords: Balanced Scorecard, Performance Measurement and Affairs Performance Airport
PERAN SISTEM PENGENDALIAN MANAJEMEN PADA PRESTASI KARYAWAN BERDASARKAN KINERJA KARYAWAN(STUDI PADA KOPERASI SIMPAN PINJAM PRIMA ARTHA SEJAHTERA) DYAH AYU FEBRIANA SEISARITA, DINAR
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACTIn practice an organization both private and government management control system is a matter that role. This research was conducted on Koperasi Prima Artha Sejahtera. The role of the management control system is very significant or instrumental to the achievement of employees considered managers based on employee performance. This study used survey method to the manager of a business unit especially in the non-bank financial organization that is Koperasi. The hypothesis was tested using comparison of data collected from observations and interviews by comparing the data that already exist in the literature theories presented.Keyword: Management Control System, and Job Performance
STRATEGI CORPORATE SOSIAL RESPONSIBILITY (CSR) PERUSAHAAN TJIWI KIMIA DALAM SISTEM MANAJEMEN BERORIENTASI PADA SUSTAINABILITY ENVIRONMENT HERAWATI, INGGAR
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACTThis research analyze about CSR activity in the Tjiwi Kimia companies. The purpose of this research is to know effect CSR for the environment and the benefit for the company. The method of the analysis are using the descriptive qualitative. Data are processed in this study were obtained from the results of questionnaires to community in Tjiwi Kimia company. Based on the research result showed that the Tjiwi Kimia Company have good CSR program, a have positive impact on the environment and Tjiwi Kimia gets image as good corporate.Keywords: CSR, PT Tjiwi Kimia, Sustainability Environment
ANALISIS SIFAT SMOOTHING RETURN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2010-2014) SETIANA, LUCKY
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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ABSTRACTSmoothing returns is a process of income smoothing that net income generated each period not fluctuated too high or too low so that with the average net income for each period will attract investors. Smoothing returns are divided into two types, namely natural smoothing return and intentional smoothing return. The purpose of this study was to determine differences in dividend growth and corporate value among companies doing natural smoothing return and intentional smoothing return. The study was conducted in the banking sector listed on the Indonesia Stock Exchange (BEI) 2010-2014. This research is using purposive sampling and obtained 36 companies as a sample. The analysis technique used was Mann Whitney U test. The results showed that the banking sector is more likely perform natural smoothing return than intentional smoothing return. There is a difference between dividend growth for natural smoothing return and intentional smoothing return companies and there is no difference between corporate value for natural smoothing return and intentional smoothing return companies.Keywords: Smoothing Return, Dividend Growth, Value Company
ANALISIS KOMPARATIF KINERJA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SESUDAH PENGALIHAN PBB-P2 MENJADI PAJAK DAERAH DI KAB/KOTA SELURUH INDONESIA TAHUN 2012 FARAH MAULIDA, ANANDA
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
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Local government’s financial performance analysis is one alternative that can be used to see the ability and success of local governments in implementing the regional autonomy. This research is quantitative research that has a purpose to knowing the comparison between financial performance of local governments districts and cities in Indonesia during the period before and after the transfer of PBB-P2 from central taxes to local taxes in 2012. The analytical tool that used to analyze the financial performance of local governments was using financial ratio analysis area, ratio of fiscal decentralization, ratio of the area of financial dependence, area of financial independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and ratio of revenue growth. The results showed that on the ratio of fiscal decentralization and the ratio of revenue growth there are significant differences in the financial performance of local governments districts and cities during the period before and after of the transfer of PBB-P2 from central taxes to local taxes. But as long as, on the ratio of the area of financial dependence, ratio of financial independence ratio, effectiveness ratio, efficiency ratio and activity ratio there are no significant difference in the financial performance of local governments districts and cities during the period before and after of the transfer of PBB-P2 from central taxes to local taxes. Keywords : Performance of Local Governmets Finance, Diversion of PBB-P2, Local Governments Financial Ratios.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PENGGUNAAN DANA CSR OLEH PERTAMINA FOUNDATION DALAM PROGRAM INSPIRASI INDONESIA TIMUR WICAKSONO, OKTIAFERY
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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This Research aims to determine the application of the internal control system by Pertamina Foundation In The Eastern Indonesia Inspiration Program and its conformance to the latest 2013 COSO. The latest COSO 2013 includes five components of internal control systems that have been developed into 17 principles and 77 the focal point. The source data used in the study is data on policies, procedures and implementation of internal control systems. The result of this study indicates Pertamina Foundation has implemented 94.12% of the principles of the latest 2013 COSO internal control system. The principle that is not conducted yet is the organization principle of selecting and developing the general control over technology to support achievement of the objectives. We recommend that there should be a development of technologies so that administration process can be done quickly.Keyword: Internal Control System, Corporate Social Responsibility, COSO 2013

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