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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 FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA BANK CAMPURAN KONVENSIONAL TAHUN 2010-2014 CAHYO RUSLIAN, SANDY
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Liquidity is the ability of companies to repay short-term obligations. To assess the soundness of the banking one of which can be viewed by using the liquidity ratio. The liquidity ratio is the ratio of the amount of loans extended by banks in comparison with the amount of revenue that is generated from various sources (customers). Many factors can affect liquidity. The aim of this study was to analyze the effect of deposit growth, operational costs to operating income, inflation and liquidity in the BI Rate to mix conventional bank in 2010-2014. The population in this study is a company belonging to a mix of conventional banks the period 2010-2014. Data used is secondary data in the form of financial statements obtained from Bank Indonesia period 2010-2014. The sampling technique in this study using purposive sampling, the sampling using the criteria in order to get 9 companies in this study. In this study using four independent variables which include growth in deposits, operational costs to operating income, inflation and BI Rate. As for the dependent variable is the liquidity (LDR). This study was analyzed using multiple linear regression analysis. The results showed that simultaneously all variables has no effect on liquidity . In this study 2.2% of liquidity is influenced by variables TPF growth , ROA, inflation and BI Rate. While 97.8 % is influenced by other variables outside the model .
PENGARUH ASIMETRI INFORMASI, STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI RIZKI AGUSTIAN, TAKDIR
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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Abstract

This study describes the effect of information asymmetry on earnings management, to determine the effect of managerial ownership structure on earnings management, to determine the effect of firm size on earnings management, and to determine the effect of profitability on earnings management of the banking companies listed in Indonesian Stock Exchange. The data used in this study is secondary data. The data is taken from the financial statements of companies listed in Indonesia Stock Exchange in 2010-2014. Sources of data obtained from www.idx.co.id. The population in this study are all companies in the banking sector, which is listed on the Indonesian Stock Exchange (IDX) in the range of 2010-2014 as many as 37 companies. The sample selection sampling method based on multiple criteria objectives. Based on these criteria obtained a sample of 13 companies. Figures in the observations used in this study is 5 years in a row so that the number of observations in this study were as many as 65 sample. The results showed that on partial information asymmetry, managerial ownership structure, and firm size has not been influence earnings management. While profitability influence significant earnings management of the banking companies listed in Indonesian Stock Exchange.
ANALISIS KEMAMPUAN DAERAH, TINGKAT KEMANDIRIAN DAN EFEKTIVITAS REALISASI ANGGARAN PEMERINTAH KOTA TANGERANG TAHUN ANGGARAN 2010-2014 DWI ANGGRAINI, RIRIS
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The ability of local and regional financial performance is measured using the ratio of DOF (Degree of Fiscal Autonomy), the ratio of IKR (Capability Index Routine), self-sufficiency ratio, and the ratio of PAD effectiveness. Judging from Tangerang City local financial capacity is considered quite able to implement regional autonomy. Besides the government's financial performance showed positive results. Tangerang City Government capable of realizing revenue in accordance with the targets set, even able to exceed the target, with an average ratio of 120.32%, which can be said to be effective. While the measurement using the ratio of self-sufficiency has not shown good results. On average during the five years the level of independence of Tangerang City still stands at below 50%, which means that the level of dependence on the central government through balancing funds, and other legitimate income areas is still quite high. But with these numbers form a pattern of relationships which means the consultative role of the central government has begun to diminish albeit slightly and is considered capable enough to implement regional autonomy.Keywords : Ability Regions, Regions Financial Performance, DOF ratio (Degree of Fiscal Autonomy), IKR Ratio (Capability Index Routine), self-sufficiency ratio, ratio of PAD effectiveness.
EVALUASI PENERAPAN SUPPLY CHAIN PADA CV. X AGUSTIN, HARIANTI
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Supply chain is an integrated chain from the supplier to distribute the goods into the end customer. The supply chain’s implementation is an important part to improving the business competition. CV. X is one of furniture company that sells many furnitures item like chairs, tables, spring bed, and so on. As a furniture company CV. X requires a qualified supplier to match the customer's order. So that, CV. X must implement supply chain with the right strategy. That’s strategy is having one supplier or chose many supplier. To expand the business network, CV. X need to keep their partnerships. Supply chain of CV. X start from the shop in Karah Lapangan No. 2 Surabaya and factories in Margomulyo and then routed to the CV. X. The next chain is distribute merchandise to consumers, including CV. Y which will distribute the goods to one university on Surabaya.Keywords: Supply chain, Distribution, Implementation.
ANALISIS PENGARUHINTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PENERIMA PENGHARGAAN INDONESIAN MAKE STUDY TAHUN 2011-2014 YANWARI, RONI
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The purpose of this study was to analyze the relationship and the influence of Value Added Intellectual coëficient (VAIC) and Structure of capital as measured by Debt to Equity Ratio (DER) at the company's financial performance award-winning Indonesian MAKE Study on financial performance as measured by ROE. IC analysis and structure aims to provide inputs for financial managers to improve financial performance through investing Intellectual Capital and efficient capital structure management. The data used in this study were taken from the 12 award-winning companies in Indonesia Indonesian MAKE Study during 2011-2014. This empirical study using purposive sampling technique and linear regression analysis results indicate that the Intellectual coëficient no significant negative effect and Debt to Equity is not significant positive effect on the financial performance of the company. Keywords: Intellectual Capital, Value Added Intellectual coëficient (VAIC), Capital Structure, Debt to Equty Ratio (DER), ROE, and Indonesian MAKE Study.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN PADA PUSAT BIAYA SEBAGAI ALAT PENILAIAN KINERJA MANAJER DI PT. PERKEBUNAN NUSANTARA IX SAFI'I, IMAM
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Accountancy of responsibilities significant in the company because content information about income, cost connection with a part or unit in the company. Every cost center responsibilities for cost apply by ministry, which report manage center of cost to serve with comparison had arrange with budget realization. Goals you want in this research is to determine the accountancy of responsibilities at the expenses cntre as a performance assessment tool in PT Perkebunan Nusantara IX (Persero).Keywords : Accountancy of responsibilities, cost center, performance assessment
PENILAIAN KINERJA MANAJER PUSAT PENDAPATAN, PUSAT BIAYA DAN PUSAT LABA PADA PT. PUPUK KALIMANTAN TIMUR WIRA NUGRAHA, ANDRE
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Responsibility center is a unit led by a manager who is responsible for the activities undertaken in the units they manage. PT. Pupuk Kalimantan Timur is one of company that has a responsibility center. This study aims to assess the manager performance of revenue center, cost center, profit center. The analytical method used is descriptive analysis. The results showed that the manager performance of revenue center is good. While the manager performance of cost center and profit center showed poor results. The cost center managers should undertake an evaluation of the cost of production and operating expense so that next year corporate profits will be increase.Keywords: Revenue Center, Cost Center, Profit Center
ANALISIS STRATEGI COST LEADERSHIP PADA PT. AJE INDONESIA KHUSNA,
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Company can do a generic strategies to achieve competitive advantage. Michael R. Porter divided the strategy into three, there are differentiation, Cost Leadership and Focus. Cost Leadership is a company's strategy to minimize cost so that the cost incurred lower than the company which use Differentation strategy or Focus. Application of Cost Leadership strategy can improve the performance of the company. This research was conducted at PT. AJE INDONESIA which produces beverage Big Cola and analyze how the company can manage the cost like production cost and non-production cost. Production cost such as raw material costs, labor costs and overhead costs and non-production cost like marketing expenses and general administration. The results showed that the strategy of Cost Leadership is achieved by strict cost control and thorough.Keyword: Cost Leadership
PENGARUH PEMBERIAN PENGHARGAAN TERHADAP KINERJA ANGGOTA ORGANISASI KEMAHASISWAAN(STUDI KASUS PADA ORGANISASI AIESEC SURABAYA) SURTI WAHYUNI, HERLIN
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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This study aims to determine whether the Reward to the members of the organization AIESEC can improve the performance of members of the organization in an effort to achieve organizational goals. The reward is given measured using nominal dollars and member performance is measured using the Performance Appraisal (PA) of each individual who received the reward. These samples included 38 data during the period in 1415 that were selected using purposive sampling method. Data were analyzed using simple regression analysis. Based on test results concluded that the variable hasn’t give an effect on the performance of members of the organization. This means that performance of members is not affected by reward that given to them.Keyword: Reward, non-profit organization, Employee Performance
PENGARUH PROPORSI KOMISARIS INDEPENDEN, FREE CASH FLOW , ROA DAN PERPUTARAN ASET TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN SEKTOR TAMBANG BATU BARA RACHMAN, TAUFIQUR
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The aim in this research was to examine the influence of ,free cash flow, ROA , proportion of independent commissioner and turn over asset on the performance of detection practices of management relation with the earnings management. Discretionary accruals are used as a proxy for earnings management. This research used 11 coal companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2012-2014. Data were analyzed using simple regression method. Based on test results concluded that asset turnover and free cash flow has significant effect on earnings management. While OA and the proportion of independent commissioner has no significant effect on earnings management. This means that companies with high asset turnover and high free cash flow that will restrict earnings management practice.Keywords: earnings management, cash flow, assets turnover, ROA, independent commissioner

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