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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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STUDI KOMPARATIF PENGUKURAN KINERJA PERUSAHAAN TERDIVERSIFIKASI DENGAN METODE EVA DAN MVA RUSTAMADJI, RONY
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
Publisher : Jurnal Akuntansi AKUNESA

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Corporate Diversification is one of managers choice to improve their firms’ performance. This study analyze firms’ performance of diversified company with Economic Value Added (EVA) and Market Value Added (MVA) in a sample of 47 firms’ from year 2013 to 2014. EVA and MVA have benefits than financial ratio measures because EVA and MVA method calculated cost of capital from the company and market value. Result of this study found that average EVA and MVA value of diversified company has positive. Positive value indicate that company success to improve their performance through diversification strategy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN DIUKUR DENGAN NILAI EVA MOMENTUM (STUDI PADA PERBANKAN YANG MENDAPAT PERINGKAT CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) DAN LISTING DI BEI PERIODE 2008-2014) UYUN, QURROTUL
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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This study aims to determine the effect of the application of Good Corporate Governance (GCG) to the financial performance of banks. GCG variables in the study using the indicator scores GCG implementation, while financial performance variables using EVA Momentum indicator values. This study uses a quantitative approach. The population of this study is listed on the Stock Exchange banking. The selection sample of the study using purposive sampling techniques with banking criteria which follow IICG survey and got a rating score of Corporate Governance Perception Index (CGPI) 2008-2014. Hypothesis testing is done by statistical method through simple regression analysis. The results of this study indicate that GCG has no effect on the financial performance.
“ANALISIS KETERKAITAN PERINGKAT PENILAIAN KINERJA LINGKUNGAN DENGAN ECONOMIC PERFORMANCE PERUSAHAAN” STUDI EMPIRIS PADA PERUSAHAAN PESERTA PROPER SEKTOR AGROINDUSTRI YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2014 EKAWATI, ANDHINI
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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The purpose of this research is to examine the effect of environmental performance measured from PROPER (Performance Rating Program in Environmental Management) towards economic performance amongst Indonesian agriculture and basic industry (agroindustri) companies. The economic performance is measured by return on assets (ROA). Samples in this study were taken by purposive sampling technique that companies listed on Indonesian Stock Exchange and publish an annual report in 2011-2014. The statistical methods used in this study is a simple regression. Data analysis and hypothesis tests in this study using SPSS version 22. The test result for the hyphotesis in this study indicated that environmental performance is not significantly associated with economic performance. This result support the finding of Sarumpaet (2006).
ANALISIS PENGARUH TINGKAT INFLASI, NILAI KURS, SUKU BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) PADA MASA STIMULUS AMERIKA SERIKAT QUANTITATIFE EASING (QE) TAHUN 2008-2014 ROKHIM, MUKHAMMAD
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The global economic crisis hit Indonesia in 2008 with huge impacts on numerous sectors, from macroeconomic variables, they are inflation and exchange rate. Economic crisis could cause a country huge impact that affected everyone, from the country itself or any related countries that had relationships and interests. It can be seen on Indonesian market, Composite Index. In the period of cessation of Quantitative Easing (QE) there is an indication of its impact on the capital market in Indonesia. From the phenomenon above, the author wanted to study the impact of QE on macroeconomic variables in Indonesia, namely inflation rate, exchange rate, and interest rate.Years of research selected from 2008 to 2014, the year in which the US stimulus policy was used. Quantitative Easing is divided into three stages, namely QE I, QE II, QE III. The data were obtained from BI reports which can be accessed on the official BI site, while IHSG data were obtained from stock prices on Yahoofinance. The result of this study implied that all three macroeconomic indicators didn’t have any effect on Composite index. The result was caused by the study period between 2008 – 2014 informed few effects of those three variables on the Composite Index.
EVALUASI PENERAPAN UNDANG-UNDANG PENGELOLAAN ZAKAT DAN AKUNTANSI ZAKAT (PSAK 109) PADA BAZNAS PROVINSI JATIM INDRAWATI, RINA
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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Potential zakat in Indonesia in 2011 was very large, about Rp 217 Trillion. However, acceptance of the fact that the potential of only about  Rp 2,73 Trillion. This is caused by the lack of public confidence in the transparency or accountability process as well as the accounting records or zakat management process, infaq and shodaqoh conducted by Zakat Management Organization. This study aims to analyze the ZIS management mechanism based on Law No. 23 Year 2011 and Government Regulation No. 14 Year 2014 and accounting treatment of ZIS (PSAK 109) applied to BAZNAS East Java Province as an evaluation of the management of ZIS. These results indicate that management mechanism BAZNAS ZIS in East Java province has not fully implement Law No. 23 Year 2011 and Government Regulation No. 14 Year 2014. Meanwhile, the application adopted by the East Java Provincial BAZNAS not fully in accordance with PSAK 109.
PENGARUH TINGKAT PROFIABILIAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH INDONESIA TAHUN 2010-2014 LESTARI, SANTI
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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This research is aimed to analyse of the profitability, liquidity, leverage, company size, company age influences to disclosure ISR. The population that is used in this research is syariah bank in Indonesia listed in BUS at  2010-2014 period. Determining the of sample uses purposes sampling technique. The number of sample are 8 of BUS. The data uses in this reseacrh is annual report or suistanable report in each of syariah banking. Analysis that is used in this research consists of analysis content hypothesis examining with multiple linear regresion. The results showed that the profitability, liquidity, leverage and company size doesn’t have significant effect to Islamic Social Reporting (ISR) disclosure. While for the company ege variables had significant effect to Islamic Social Reporting (ISR) disclosure.
ANALISIS PROSES PEMBERIAN KREDIT DAN PENGENDALIAN INTERNAL YANG DITERAPKAN (STUDI PADA BPR “X” KABUPATEN GRESIK) SURYANINGRUM, PUTRI
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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This study aims to look at how the credit granting process and internal controls applied by BPR "X" in Gresik to entrust his funds to customers and BPR sure the funds borrowed may be returned by customers. BPR "X" is one of 12 rural banks in Gresik which provide loans to total loans is high. The BPR with "X" will dare to bear the credit risk will occur. This study uses qualitative research with descriptive format. This research was conducted by direct observation to the field, interviews with the leaders and employees of the credit and the documents comprising the financial statements Accountability to see credit data. All data obtained from observation, interviews and document triangulation data to draw a conclusion. Results from this study is the BPR "X" has applied the credit granting process and internal controls with both effectively and in accordance with the theories that have been implemented in the Bank in general. And BPR "X" has an analysis of the differences with other BPR by analyzing the future cash flow at the time the customer makes a return on credit. And in the credit approval process and the internal control has a close connection to cooperate in controlling the level of non-performing loans (NPL) to keep the numbers in which the Bank is said to be healthy.
PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR WIJAYANTI, SRI
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The purpose of this research is to determine the effect of deferred tax expense to earnings persistence and earnings management. This research use samples from manufacturing companies which listed on Stock Exchange from 2010-2014. The methods of sample collection is by purposive sampling. There are 41 companies with total 205 observations for samples. This research use deferred tax expense as independent variable. The dependent variable consists of the persistence of earnings and earnings management. Earnings persistence is measured by using regression coefficients between accounting profit accounting profit of the current period with last year period, while the profit menajamen measured using income distribution approach. Simple linear regression is used for the variabel test. The results showed that the deferred tax expense don’t have any efffect to perrsistensi income and deferred tax expense also don’t any effect affect to earnings management. It shows that the deferred tax expense can not determine the persistence of earnings and can not detect the presence of earnings management in a company, because the tax burden expense majority increasing because of the differences in financial reporting regulations fiscal and commercial financial statements.
ANALISIS PENGUKURAN KINERJA PADA PT. ANGKASA PURA 1 (PERSERO) BANDARA INTERNASIONAL JUANDA SURABAYA DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD KHAIRINA AFIANY, ANNISA
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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PENGARUH PERMODALAN, LIKUIDITAS, KUALITAS ASET TERHADAPPROFITABILITAS BANK UMUM SYARIAH YANG TERDAFTAR DI BANK INDONESIA  (PERIODE 2010 – 2014) PAMUNGKAS, LUKITO
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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Bank as financial intermediary institutions in carrying out its business activities are classified into two categories, namely conventional banks and banks with Islamic principles. The importance of the function and role of Islamic banking in Indonesia, the Islamic banks need to improve its performance in order to create banks with Islamic principles of healthy and efficient. Profitability as a reference in measuring the profits to be so important to know whether the company has been running its business efficiently. This study examines the influence of capital, liquidity, and asset quality on the profitability of Islamic banks registered in Indonesian banks. In this study the profitability measured by using ROA.  The object of research in this research that Islamic banks registered in Bank Indonesia in 2010-2014, samples that can be used as many as 45 Islamic banks. Samples were taken by purposive sampling method where the sample selection on the characteristics of the population that is already known. Then analysis of the data obtained. Analysis of the data used in this study is the classical assumption test, multiple regression analysis, and hypothesis testing. To analyze the data using SPSS software tools.  From the results of hypothesis testing Capital Adequacy Ratio (CAR) have a effect on ROA in the Islamic Bank in Indonesia, Financing to Deposit Ratio (FDR) had no effect on ROA in the Islamic Bank in Indonesia, Non Performing Financing (NPF) negative effect on ROA in Islamic Bank in Indonesia.  

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