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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 GOOD CORPORATE GOVERNANCE DAN CORPORATE ENVIRONMENTAL DISCLOSURE TERHADAP NILAI PERUSAHAAN BUMN PERIODE 2012-2014 APRILLY YANTI, AYU
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 Good Corporate Governance and Corporate Environmental Disclosure on SOE’s Firm Value of period 2012-2014. This study uses secondary data and multiple regression analysis method. The sample was 44 SOE’s enterprises listed on the Indonesia Stock Exchange. These results indicate that the mechanism of Good Corporate Governance (Independent Commissioner, size of the Board of Directors, Managerial Ownership, Institutional Ownership, Audit Committee) and Corporate Environmental Disclosure does not significantly influence the Firm's value as measured by Tobins Q.Keywords: Good Corporate Governance, Corporate Environmental Disclosure, Firm’s Value
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT XYZ SARI, RATNA
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Tujuan dalam penelitian ini adalah: (1) mengetahui pengaruh dari variabel Gaya Kepemimpinan terhadap variabel Kinerja Karyawan; (2) mengetahui pengaruh dari variabel Motivasi Kerja terhadap variabel Kinerja Karyawan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dan menggunakan teknik analisis regresi berganda. Populasi responden yang di gunakan dalam penelitian ini adalah seluruh karyawan PT XYZ. Gaya kepemimpinan dinyatakan tidak berpengaruh terhadap kinerja karyawan PT XYZ namun gaya kepemimpinan memberikan kontribusi yang sangat berarti dalam meningkatkan kinerja karyawan dengan cara memotivasi karyawannya. Motivasi kerja mempunyai pengaruh yang sangat signifikan terhadap kinerja karyawan.Kata Kunci: Gaya Kepemimpinan, Motivasi Kerja dan Kinerja Karyawan
ANALISIS PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS SRI-KEHATI DWI A, SUKMARINGGA
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The purpose of this study was to determine the implementation of Corporate Social Responsibility indicators most widely disclosed by the company contained in the SRI-KEHATI index. The data used in this research is secondary data contained in annual reports or corporate sustainability report and for the kind of research is qualitative descriptive. The conclusion of this study is the current method of assessment GRI is the most widely used indicator by companies listed in the index SRI-KEHATI 2011-2014. Indonesian environment ministry has set PROPER as a basis for environmental responsibility. While ISO 26000 is more widely used as a direction in fulfilling their social responsibilities in accordance with corporate governance. In practice three indicators actually have some similarities that can be used simultaneously.Key words: Corporate Social Responsibility, GRI, ISO 26000, PROPER.
ANALISIS PENILAIAN PERUSAHAAN PADA SEKTOR PERBANKAN YANG TERDIVERSIFIKASI(STUDI KASUS PERUSAHAAN PERBANKAN GO PUBLIK 2013-2014) NURAIDA N, SEALLY
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Various companies have to diversify in an effort to improve company performance. This study measures the value of the company after diversifying by using Tobin's Q and also in terms of size. Diversification of the banking sector lately is needed in this case because of the risk of congenital owned high enough. This study proves that the assessment of the banking industry are listed on the Stock Exchange 2013-2014 increased in line with the company's increasingly diversified.Keywords: Diversification, Tobin’s Q, Size
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2014 ASTARI, GENIS
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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This research aimed to analyze the influence of institutional ownership on earnings management. Institutional ownership is calculated from the amount of shares owned institution per amount of shares outstanding. Discretionary accrual is the proxy of earning management. This research used 38 banking companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2013-2014. Data were analyzed using simple regression method. Based on test results concluded that institutional ownership variable has no significant effect on earnings management. This means that companies with high institutional ownership does not guarantee can minimize earnings management practices at the company.Keywords: earnings management, good corporate governance, institutional ownership.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2011 – 2014 FARICHA, NAILIL
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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This study aimed to analyze factors - factors that affect disclosure ISR . The population in this study are company in Indonesia Sharia Stock Index ( ISSI ) in BEI . And the selection of the sample using purposive sampling method with the criteria of the mining sector companies that perform ISR and consistent disclosure in ISSI from year 2011 - 2014 as well as the use of currency. Sample obtained a number of 28 samples . The analytical method used is multiple regression method . Results from this study indicate that the company 's profitability and age did not significantly influence the ISR . Independent commissioners and firm size affect the disclosure of ISR .Keywords : Islamic Social Reporting , Indonesia Sharia Stock Index , Profitability , Independent Commissioner , Company Size , Age Company
ANALISA KINERJA KEUANGAN PEMERINTAHKABUPATEN LAMONGAN TAHUN ANGGARAN 2009-2013 RIZKA HENDYTA, AMANDA
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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This research aimed to analyze the financial performance of Lamongan District fiscal year 2009-2013. This research method using descriptive method with secondary data. To measure the performance of this government to use some ratios, including independence ratio, the dependency ratio, the ratio of fiscal decentralization, effectiveness ratio, efficiency ratio, and the ratio of revenue growth. Results of the research showed that the ratio of 10.96% which means the independence of Lamongan district quite independent in funding through the regional interest revenue received. Lamongan District dependency ratio 2009-2013 fiscal year showed an average of 75.22%, which means "Very High". The ratio of fiscal decentralization Lamongan in fiscal year 2009-2013 showed an average 7.61%, which means "Very Less". Effectiveness ratio of regional income have a tendency "Highly Effective" with a 113.4% rate of effectiveness. Efficiency ratio Lamongan 2009-2013 income have a tendency "Less Efficient", with a rate of 94.71% efisiesi. PAD growth but growth slowed from 2010 to 2011. While in 2013 decreased 4.66%.Keyword : Lamongan District, measurement of financial working performance, regional financial ratio.
PENGARUH PARTISIPASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK MAISAROTUL KHASANAH, SITI
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The study aimed to find out the effect of budgetary participation on the budgetary slack and the effect of organizational commitment on the budgetary slack. The type of this research is causative research. The population in this study is the whole managers and staffs in PT X. The data used in this study is primary data by distributing questionnaires. The method of analysis are using Multiple Regression Analysis.Theresult of this research conclude that 1) Budgetary participation impact positively unsignificant on budgetary slack. 2) Organizational Commitment impact negatively on budgetary slack.Keyword: Budgetary Participation, Organizational Commitment, Budgetary Slack
DAMPAK IMPLEMENTASI ISO 9001:2008 TERHADAP KINERJA DIVISI PURCHASING DI PT. SPEKTRA MEGAH SEMESTA CABANG SURABAYA BUNGA EDEN, LIEN
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Untuk menjadi perusahaan yang terbaik di bidang jasa inspeksi, maka PT SPEKTRA MEGAH SEMESTA harus memberikan kepuasan bagi pelanggannya dengan cara meningkatkan kualitas pelayanan. Kualitas yang dihasilkan tergantung pada sistem yang diterapkan dan kinerja seluruh karyawan perusahaan. Standar yang mengatur tentang kualitas atau mutu produk/jasa adalah ISO 9001:2008. Standar ini diterapkan untuk beberapa tujuan termasuk melakukan perbaikan internal. Pada divisi purchasing, sebelum diterapkannya ISO 9001:2008 terjadi terjadi beberapa permasalahan yang akibatnya akan berdampak pada kualitas barang/jasa yang dipakai. Tetapi dengan adanya ISO 9001:2008 mengenai sistem manajemen mutu, permasalahan tersebut dapat dikendalikan melalui sistem dan prosedur dokumentasi yang baik. ISO 9001:2008 pada perusahaan ini juga berhasil meningkatkan kinerja divisi purchasing, karena adanya komitmen manajemen dan karyawan untuk menjalankan persyaratan-persyaratan serta untuk terus mengevaluasi dan mengembangkan sistem mutu yang ada.Kata kunci: ISO, ISO 9001:2008, Purchasing, Sistem, Dokumentasi, Kinerja
"STUDI KOMPARATIF PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG) PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH DI INDONESIA”(PELAKSANAAN GCG PADA BANK TABUNGAN NEGARA DAN BANK MUAMALAT INDONESIA) ADITIYA P, PUTRA
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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Penerapan Good Corporate Governance di dalam perbankan diharapkan dapat berpengaruh terhadap kinerja perbankan, dikarenakan penerapan Good Corporate Governance ini dapat meningkatkan kinerja keuangan. Setelah dikeluarkannya Peraturan Perbankan Indonesia (PBI) Nomor 8/4/PBI/2006 yang kemudian diubah dengan Peraturan Bank Indonesia Nomor 8/14/PBI/2006, menjadi jelas adanya bagaimana praktik Good Corporate Governance yang baik dan benar. Semua perusahaan perbankan berlomba-lomba meningkatkan citra perusahaan melalui Laporan Good Corporate Governancenya masing-masing. Sudah menjadi barang pasti bahwa ada perbedaan antara pelaksanaan Good Corporate Governance antara perbankan konvensional dan perbankan syariah. Karena dilihat dari tujuan perbankan tersebut sudah pasti beda. Tujuan dari penelitian ini adalah untuk melihat apakah ada perbedaan antara pelaksanaan Good Corporate Governance pada bank konvensional dan perbankan syariah. Dan hasilnya adalah untuk bahwa pelaksanaan Good Corporate Governance pada industri perbankan sebenarnya sama saja baik itu bank konvensional maupun bank syariah karena telah diatur oleh Bank Indonesia. Pelaksanaan Good Corporate Governance berawal dari sebuah visi dan misi perusahaan yang selanjutnya disesuaikan dengan hukum dan peraturan yang berlaku. Kemudian ada tambahan struktur organisasi pada bank syariah dalam pelaksanaan Good Corporate Governancenya dengan dibentuknya Dewa Pengawas Syariah dan Dewan Syariah Nasional. Keduanya bertugas sebagai pengawas khusus bank syariah. Selain itu, letak perbedaannya ada pada corporate culturenya.Kata Kunci: Good Corporate Governance, Bank Konvensioanl, Bank Syariah

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