cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 33   34   35   36   37 
PENILAIAN TINGKAT KESEHATAN BANK CENTRAL ASIA SYARIAH TAHUN 2010-2014 DENGAN MENGGUNAKAN PERHITUNGAN RASIO CAELS PUTRI, NOVELYSTA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The number of financial institutions both of conventional and sharia makes tight the challenges faced by the Asian Central Bank Sharia in trying to gain the trust of society as one of the new sharia bank in Indonesia. One way to achieve this is by measuring the health of bank using CAELS. Data processing was performed by descriptive analysis is to look for the calculation of the ratio of each variable, and then specify the results of the assessment are classified into composite rating of bank health. The results showed that the level of health BCA Sharia 2010-2014 period are included in the category of very healthy. The Bank also has the financial capability and strong risk control in the event of significant changes in the banking industry. Keywords : financial ratio, CAELS, health assessment, financial performance BCA Sharia
PENGARUH AKUNTABILITAS DAN PENGETAHUAN AUDITOR TERHADAP KUALITAS AUDIT FIRDAUS ALFATIH, AHMAD
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan pengetahuan auditor terhadap kualitas audit. Responden dari penelitian ini adalah auditor yang bekerja pada KAP wilayah Surabaya. Penentuan sampel dengan metode convenience sampling. Data yang digunakan adalah data primer yang dikumpuilkan melalui kuesioner. Kuesioner yang bisa diolah sejumlah 41 kuesioner. Penelitian ini menggunakan analisis regresi berganda.Hasil penelitian ini mengindikasikan bahwa akuntabilitas dan pengetahuan auditor berpengaruh positif terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi akuntabilitas dan pengetahuan auitor, maka audit yang dilakukan akan semakin berkualitas. Kata Kunci: Akuntabilitas, Pengetahuan Auditor, Kualitas Audit.
PERLAKUAN AKUNTANSI PEMBIAYAAN MULTIJASA UMROH (STUDI KASUS PADA BANK JATIM SYARIAH CAB. DARMO SURABAYA) NIRWESTHI, FISHATANIA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Sharia bank as a financial institution which is functioning as the mediator between the excessive funds holder and the one who needed funds for business and other activities which correspond with the Islamic sharia principles, should not be apart from transparency or accounting records. All transaction processes from the products of sharia bank have to be recorded correctly according to the financial accounting standard that is generally accepted such as PSAK, which includes the process of financing the Umrah multi services. This research aimed to comprehend and analyze the accounting treatments of financing the Umrah multi services in Bank Jatim Sharia's Darmo Surabaya branch office. The type of research is a qualitative research based on a case study. Furthermore, the approach used in this research to collect and process the data in the form of documents are content analysis document approach. The result of this research showed that the accounting treatments applied by Bank Jatim Sharia's Darmo Surabaya branch office has corresponded with the PSAK 107 towards the ijarah from the acknowledgement and measurement, as well as the presentation and disclosure. Keywords: Financing, Ijarah, PSAK 107
PENGARUH PELAYANAN PRIMA, KONSULTASI ACCOUNT REPRESENTATIVE, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN FORMAL(STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA SUKOMANUNGGAL) PUTRI AFRILIA IRIANTI, DYA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe aim of this research is to determine the effect of the prime service quality of taxation, the effectiveness of Account Representative consultation and taxation awareness to individual taxpayer’s formal compliance in Small Taxpayers Office Surabaya Sukomanunggal. This research used quantitative approach with the primary data obtained from questionnaires. The sample that got from one hundred individual taxpayers that registered in Small Taxpayers Office Surabaya Sukomanunggal. This research used multiple linear regression analysis with the program SPSS 21. The result of this research shows that the prime service quality of taxation, the effectiveness of Account Representative consultation, and taxation awareness has positive influence toward individual taxpayer’s formal compliance in Small Taxpayers Office Surabaya Sukomanunggal. Key Words: Individual taxpayer’s formal compliance, prime service quality of taxation, Account representative consultation, taxation awareness.
ANALISIS PENGGUNAAN METODE ALTMAN, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA PERIODE 2012-2014 WIWIT FIRMA MEITA, ELVINNA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Coal company performance degradation due to slowing economic growth in China and declining selling prices. The negative impact of the economic slowdown in China is decreasing export value of Indonesian coal for China's new policies that restrict imports of coal. Coal decreasing selling prices as a result of oversupply and overcapacity in the market. Excess supply in the Chinese market, create demand for coal in China decreased. Problems like the above if the ongoing impact on the possibility of the company went bankrupt, which means the failure of the company running the company's operations to generate profits. Bankruptcy prediction is needed as an early warning before making investment decisions in a company. This study uses descriptive qualitative approach with the objective to analyze how prdiksi bankruptcy coal mining company listed in the Indonesia Stock Exchange in 2012-2014 using the Altman Z-score, Springate and Zmijewski. Z-scores of comparison three models Altman Z-Score, Springate models and models over the years 2012-2014 Zmijewski above can be seen that the Altman Z-Score models and models of bankruptcy prediction Springate provide a level equal to the value of a percentage of 88.888%. However, different deenganZmijewski usage models that give a percentage of the value of the bankruptcy of 66.666%. Key words: bankrupt, early warning , Altman Z-score, Springate,Zmijewski
HUBUNGAN KARAKTERISTIK KOMITE AUDIT TERHADAPKETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGANPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TRI KUSTANTI, AFRIDA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study examine the relationship of Audit Committee competence, Audit Committee size and Audit Committee meeting to financial report timeliness. This study represent the empirical research which used purposive sampling technique to collect data. Data were collected using secondary data of 71 manufacturing company which listed in Indonesian Stock Exchange 2010-2014. Data analysis uses logistic regression with the program SPSS 21 for windows. The result of this study show that Audit Committee competence, Audit Committee size and Audit Committee meeting are not related to financial report timeliness.Key Word: Audit Committee Competence, Audit Committee Size, Audit Committee Meeting and Financial Report Timeliness.
PENGARUH BI RATE, INFLASI DAN JUMLAH KANTOR CABANGTERHADAP SIMPANAN MUDHARABAH PADA BANK UMUMSYARIAH TAHUN 2011-2014 HIDAYANTI, RAHMA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Growth and development of conventional banks and Islamic banks can beseen from the increasing number of offices the number of products offered and thenumber of third party funds raised from the public. One of the products offered byIslamic banking is a product using Mudharabah contract. The global economiccrisis in 2008 in Indonesia less impact on Islamic banks because Islamic bankingcould prove that the global economic crisis Islamic bank is able to survive. This issupported by an increase in third party funds DPK Islamic Banks BUS and ShariaBusiness Unit UUS. Economic growth in banking is influenced by the rate ofinflation and the BI rate. This study aims to determine the effect of Bi RateInflation and the amount of the Branch Office of the Deposit Mudharabah IslamicBanks in 2011 until 2014. These results indicate that Bi Rate does not affect theMudharabah Savings. Inflation showed no influence on Mudharabah Savings andfor a number of branch offices shows that the number of branches has aninfluence on Mudharabah Savings due When Islamic Banks expand branchnetwork the customer will be easier to invest.Keywords: Bi Rate Inflation Number of Branches Deposits Mudharabah.
PENGARUH RISIKO KREDIT, PROFITABILITAS, LIKUIDITAS, DAN EFISIENSI USAHA TERHADAP KECUKUPAN MODAL PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 NATASIA, RIZKY
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed at examining the effect of credit risk, profitability, liquidity, and business efficient of banks listed in Indonesian Stock Exchange at period 2010-2014 to capital adequacy. The technique of data analysis used was multiple linear regression analysis which was preceded by classic assumption testing and then followed by regression analysis and model testing that consisted of determination coefficient analysis, simultaneous testing ( F-test), and partial testing (t-test) using SPSS 22 program.Result of the research shows that credit risk variable which measured by NPL, and profitability (with ROA) take effect towards capital adequacy. While, liquidity variable which measured by LDR and business efficient (with BOPO) have no effect towards capital adequacy of banks listed in Indonesian Stock Exchange at period 2010-2014. Keywords : Credit risk, profitability, liquidity, business efficient, capital adequacy
PENGARUH PROFITABILITAS, EFISIENSI BIAYA, DAN BAGI HASIL TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH PERIODE 2010-2014 INDAH PUSPITA RISKYA, NUR
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This research aimed to know identify and expain the influnce of profitability, efficiency cost, and for the results to the amount od deposid mudharabah in the common sharia banks. Method used in this research is purposive sampling. The object of research is islamic banks using secondary data from the publication of financial statements starting from of 2010-2014. The data analysis was method intervening and analysis double linier regression. Result of this research showed that profitability variable, efficiency cost variable, for the result variable have no effect towards the amount of deposid mudharabah.
PENGARUH KESEHATAN BANK TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2014 NOFITA RAHMI, MULYA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study was to determine the health of banks towards lending in terms of REC (Risk Profile, Earnings, Capital) or credit risk, Profitability and Capital. Therefore it is necessary to test the REC indicators Loan Loss Provisioning (LLP) to determine the Risk Profile (credit risk), Return on Assets (ROA) to determine Earnings (Profitability) and Capital Adequacy Ratio (CAR) to determine the Capital so that the indicators The affect lending. Based on the research results that Risk Profile (credit risk) as measured by indicators of Loan Loss Provisioning (LLP) positive effect on bank lending, Earnings (Profitability) positive striving towards lending, and Capital (Capital) were measured using Capital Adequacy Ratio (CAR) indicators has no effect on bank lending . Keywords: Health of Bank, Lending, Risk Profile (Credit Risk), Earnings (Profitability), Capital

Page 35 of 60 | Total Record : 597

 33   34   35   36   37 

Filter by Year

2012 2020


Reset
Filter By Issues
All Issue Vol 8, No 3 (2020): AKUNESA (MEI 2020) Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) Vol 7, No 3 (2019): AKUNESA (MEI 2019) Vol 7, No 2 (2019): AKUNESA (Januari 2019) Vol 7, No 1 (2018): AKUNESA (September 2018) Vol 6, No 3 (2018): AKUNESA (Mei 2018) Vol 6, No 2 (2018): AKUNESA (Januari 2018) Vol 6, No 1 (2017): AKUNESA (September 2017) Vol 5, No 3 (2017): AKUNESA (Mei 2017) Vol 5, No 2 (2017): AKUNESA (Januari 2017) Vol 5, No 1 (2016): AKUNESA (September 2016) Vol 4, No 3 (2016): AKUNESA (Mei 2016) Vol 4, No 2 (2016): AKUNESA (Januari 2016) Vol 4, No 1 (2015): AKUNESA (September 2015) Vol 3, No 3 (2015): AKUNESA (Mei 2015) Vol 3, No 2 (2015): AKUNESA (Januari 2015) Vol 3, No 1 (2014): AKUNESA (September 2014) Vol 2, No 3 (2014): AKUNESA (Mei 2014) Vol 2, No 2 (2014): AKUNESA (Januari 2014) Vol 2, No 1 (2013): AKUNESA (September 2013) Vol 1, No 3 (2013): AKUNESA (Mei 2013) Vol 1, No 2 (2013): AKUNESA (Januari 2013) Vol 1, No 1 (2012): AKUNESA (September 2012) More Issue