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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 SISTEM PENGENDALIAN INTERNAL SIKLUS PENGGAJIAN PADA CV.X WAHYU PUTRANTO, HENDI
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

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This research is describing about the implementation of the payroll system in CV.X. The purpose of this research is to know the internal control system in companies as well as perform analysis compared the way the fellowship system that runs with payroll accounting information systems theory. This study uses qualitative methods with qualitative descriptive research approach. And the results showed that the system of internal control in companies is still very weak, since the internal control system theory, many of which are not applied by the company. so companies need to conduct an evaluation or planed back a good internal control system in the company. Keyword: internal control system, Payroll Systems
PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN(STUDI KASUS PADA PT. INDOTIRTA ABADI DI GEMPOL PASURUAN) MELIZAWATI,
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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This study aims effect to examine of organizational commitment to employee performance PT.INDOTIRTA ABADI Gempol, Pasuruan.The study was conductes using a questionairs survey on PT.INDOTIRTA ABADI. The data was collected by distributing questionairs to the respondents. Questionnairs distributed to 50 respondents. But only 30 respondents who fill out the questionnairs. The analytical tool used is SPSS.The results showed that : (1) organizational commitment was effect to employee performance.Keywords : Organizational Commitment , Employee Performance
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN DAN PENILAIAN KINERJA MANAJER PRODUKSI (STUDI KASUS PADA PABRIK PUTRI PANDA) PUTU ADNYANI, NILUH
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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Abstract: This researchs aimed to know how the controlling and assessing performance of Putri Panda factory production manager using responsibility accounting system. Method used in this research is case study with descriptive qualiative analysis. Data source is primary which is interview with involved informant, and secondary as a compliment. Result of this research showed that Putri Panda factory has well implemented responsibility accounting system. That means it has an organization structure with good dividing between right and responsibilitty. Budgeting involves active participation from all entire production department. There is a cost classification, related to separation between controlled and uncontrolled cost. But there is no account numbering based on management levels. The cost reporting is good. Variance analysis result showed good performance of production manager. However there are some results that “unfavorable” in some variance. That unfavorable variance become production department responsibility.Keywords: responsibility accounting, production manager controlling, production manager assessment.
PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT.CONDONG PANDAWA NUSANTARA (NOARS RAFTING) KOTIMAH, SITI
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan gaya kepemimpinan terhadap kinerja karyawan pada PT. Condong Pandawa Nusantara. Dimana budaya organisasi dalam perusahaan ini adalah menekankan pada evaluasi bersama yang dilakukan oleh karyawan dan manajernya yang di lakukan setiap minggu sekali dan pada saat selesai kegiatan dan gaya kepemimpinan yang di terapkan dalam perusahaan ini yaitu gaya kepemimpinan yang bersifat demokrasi dan kekeluargaan. Adapun metode yang digunakan dalam penelitian ini menggunakan metode penelitian Deskriptif kuantitatif. Dan sampel yang di gunakan dalam penelitian ini sebanyak 32 karyawan.Berdasarkan hasil analisis regresi linear berganda di peroleh bahwa faktor yang paling dominan berpengaruh terhadap kinerja karyawan adalah budaya organisasi hal ini di buktikan dengan nilai standardized coefficient yang terbesar. Budaya organisasi berpengaruh terhadap kinerja karyawan ini dikarenakan hampir semua hakaryawan yang bekerja selalu menjaga komunikasi antar seama rekan kerja dan bersam-sama menciptakan lingkungan kerja yang nyaman. Semakin baik budaya organisasi, maka kinerja karyawan akan meningkat. Gaya kepemimpinan berpengaruh terhadap kinerja karyawan artinya apabila gaya kepemimpinan semakin baik, maka kinerja karyawan akan meningkat.Kata Kunci : Budaya Organisasi, Gaya Kepemimpinan, Kinerja Karyawan
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEMAUAN MEMBAYAR PAJAK WPOP DI LINGKUNGAN UNIVERSITAS NEGERI SURABAYA PUTRI VIOLITA, POPY
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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This study aimed to determine the effect of taxpayer awareness, knowledge and understanding of taxation laws, a positive perception of the effectiveness of the tax system, taxpayer confidence level of the legal system and government, quality of service and tax modernization on willingness to pay tax in State University of Surabaya. The reseacrh use quantitative research methods with questionnaire.The population is taxpayer which lecturer and educator in State University of Surabaya. Sampling was done by the method of convenience sampling with 305 sample minimum that determined of slovin formula. Model of data analysis used in this study was a multiple linear regression analysis. The result shows that the partial results of hypothesis testing (t-test) proves that the variable of positive perception of the effectiveness of the tax system and taxpayer confidence level of the legal system and government has not effect on willingness to pay tax. Keywords: taxpayer awareness, knowledge and understanding, quality of service, tax modernization, wilingness to pay tax.
PENGARUH PEMBERIAN TUNJANGAN KINERJA TERHADAP OPTIMALISASI KINERJA KARYAWAN FAKULTAS MATEMATIKA DAN ILMU PENGETAHUAN UNIVERSITAS NEGERI SURABAYA GUSTI PUTRI CITTA SUCI, NI
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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AbstractThis study was intended to identify the impact of the performance benefit on the optimalization the performance of employees in Faculty of Mathematical and science at state university of Surabaya. The population in this study were all employees of the Faculty of Mathematics and Natural Sciences who obtain performance benefits as many as 35 people. This study is included in a qualitative approach and data used in this study are primary data da secondary data. Methods of data collection using the method of observation and in-depth interviews. Further data analysis is done by comparing each of the answers received from respondents. The result of the study showed that performance of employees in faculty of Mathematical and science at state university of Surabaya is quite optimal after the performance benefit. Keyword: performance benefits, employee performance, optimalization, duties and function, reward
PENGARUH LIKUIDITAS, LEVERAGE, DEBT DEFAULT, FIRM GROWTH DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2008-2013 RAFFLESIA, YANDIE
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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ABSTRACT   The aim of this study was to analyze the influence of liquidity, leverage, debt default, firm growth, and disclosure on acceptance of going concern opinion audit. The population used in this study is a company listed on the Indonesian stock exchange in the period 2008-2013 with a sample of company property and real estate. This study uses secondary data from financial statements that have been audited from Indonesia stock exchange website. Tests conducted by five independent variables that is liquidity, leverage, debt default, firm growth, and disclosure. With the dependent variable, namely going concern audit opinion, the tests performed with the IBM SPSS program by means of logistic regression. The results showed that the status of debt default and disclosure significantly influence the going-concern audit opinion while the other independent variables, namely liquidity, leverage, and firm growth does not affect the going concern audit opinion in this study.   Keywords: liquidity, leverage, debt default, firm growth, disclosure, and going concern opinion
GAYA KEPEMIMPINAN YANG EFEKTIF DALAM UPAYA MENINGKATKAN KINERJA KARYAWAN PADA PT. SUMBER MAS INDAH PLYWOOD AMBARWATI, NIA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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AbstractThis research aims to analyze and explain a style of leadership that is applied in PT. Sumber Mas Indah Plywood and problems arising from the applied leadership style. and then determine the leadership style that is effective in improving the performance of employees at PT. Sumber Mas Indah Plywood. This research use the draft or a descriptive qualitative research design and data analysis in this study uses descriptive analysis of narrative. The result show that PT. Sumber Mas Indah Plywood tends to be used Exsploitive autoritative leadership style, while employees want to be consultative and partisipative leadership style.Keywords: Leaderhip Style, Employee Performance
ANALISIS PENERAPAN E-FILING SEBAGAI UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIANSURAT PEMBERITAHUAN (SPT) TAHUNANPADA KANTOR PELAYANAN PAJAK PRATAMAGRESIK UTARA NIDYA ASTUTI, INNE
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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ABSTRACTSPT is very important for the country to describe taxpayer compliance in the reporting of tax payments. To realize e-government in taxation, the directorate of taxes provides easiness of delivery an annual SPT via e-Filing, which is one of tax modernization. The implementation of e-Filing at service tax office Gresik Utara has been run in accordance with the procedure of e-Filing registration based on tax regulations. In addition, service tax office effort in the dissemination of e-Filing has a positive impact of improving tax compliance in the delivery of SPT. That is characterized by increased total of SPT which is received every year even though non comparable with total of taxpayer registered.Keywords: e-Filing, Tax Modernization, Taxpayer Compliance
PERLAKUAN AKUNTANSI MURABAHAH DALAM PEMBIAYAAN KPR (KREDIT PERUMAHAN RAKYAT) SYARIAH DITINJAU DARI PSAK NO.102 PADA BANK BTN SYARIAH SURABAYA NURLATIFAH, AMIRA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
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Abstract: The aim of this study was to determine the application of the murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum iB, either transparency or accounting processes and operational processes must be recorded properly. Results from this study indicate that the implementation of financing by using murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum has not yet fully implemented entirely in accordance with PSAK No. 102 on accounting murabaha terms of recognition and measurement of accounting for repayment and discount murabaha pieces. Conclusion of this study indicate that the accounting treatment of murabaha in mortgage financing products with type of mortgage financing BTN Platinum iB not fully implemented in accordance with PSAK No. 102 on accounting murabaha in Bank BTN Syariah Surabaya. Keywords: PSAK No. 102, Murabaha Accounting, House Financing Credit Sharia, BTN                     Syariah Bank Surabaya

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