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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 EFEKTIVITAS PENGELOLAAN PAJAK BUMI DAN BANGUNAN (PBB) SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG NO. 28 TAHUN 2009 PADA KABUPATEN KEDIRI RAHMATIKA, ALVY
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

One of the government's efforts in promoting the region and increase local revenue with inaugurate Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. With the existence of these laws, there is delegation of authority as well as the acceptance of PBB to local governments. According to Direktorat Jenderal pajak (DJP), when PBB is managed by central government, local governments acquire part of PBB amounted to only 64.8%. With the delegation of authority is the local government can manage PBB equal to 100% of its acceptance..This policy conducted begin no later than January 1,2014. Kabupaten Kediri implement this policy in 2013. During this time the effectiveness of the PBB reception is always above 100%, which means that the realization of PBB always through the target.Keyword: UU No. 28 Tahun 2009, PBB
PENGARUH RISIKO KEUANGAN, NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PRAKTIK PERATAAN LABA : STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI VIDYA RIADIANTO, DITO
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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This research examines whether Financial Risk, Firm Value, Company Size, and Profitability affect income smoothing listed on the Indonesia Stock Exchange. Smoothing eranings is difined as the manner used by management to reduce fluctuations in reported eranings either artificially (through the method of accounting) as well as in real Ithrough the transaction). Earnings smoothing action has been considered a common action. Smoothing profits made by managers to reduce the fluctuations of reported earnings and increase the ability of investors to forecast future cash flows. The purpose of this research is to test empirically the influence of profitability, financial risk, the value of the company, the ownership structure, firm size and industry type of smoothing earnings in companies listed on the Indonesia Stock Exchange. This study population is a publicly traded company listed on the Stock Exchange in the year 2010-2014 as many as 10 companies. Determination of the sample in this study carried out purposive sampling. Samples were taken some 10 companies. Tools of analysis used logistic regression (Logistic Regression). Based on this research can be concluded : Financial risks and a significant positive effect on earnings smoothing and H1 received. Firm Value had no effect on earnings smoothing and H2 is rejected. Company Size and a significant positive effect on earnings smoothing and H3 received. Profitability and a significant positive effect on earnings smoothing and H4 received.
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 4, No 3 (2016): AKUNESA (Mei 2016)
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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.
ANALISIS AKRUAL DISKRESIONER, KETIDAKPASTIAN LINGKUNGAN OPERASI, DAN LEVERAGE DALAM MEMPREDIKSI LABA SYAIFUDIN ZUHRI, ACHMAD
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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This study aims to determine the effect of discretionary accruals, uncertain business environment and leverage on earnings persistence. The samples of this study are manufacturing companies listed on the Stock Exchange from 2000- 2014. There are 38 companies as samples where the total observation 190 companies. This study uses three independent variables. The first is discretionary accruals are measured by the net change in operating assets deflated by average total assets. The second is uncertain business environment that is proxied by cash flows volatility, sales volatility and operating cycle. The last variable is leverage that proxied by debt to assets ratio. The hypothesis is tested using multiple linear regression.  The results showed that, cash flow volatility and sales volatility influence earnings persistence. However, debt to equity ratio, discretionary accruals and operating cycles not. This means that not all information in financial statements can be used to predict next period earnings or to forecast earnings/earnings persistence.
ANALISIS PENGARUH SIMPANAN MUDHARABAH, CAR, FDR, PEMBIAYAAN, NPF DAN BOPO TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA (PERIODE TAHUN 2010 - 2014) MAYA KHOLIDAH, NUR
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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ANALISIS INTELLECTUAL CAPITAL DENGAN IB-VAIC TERHADAP RETURN ON ASSET (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2011-2014) DINA KAMILIA, NUR
Jurnal Akuntansi AKUNESA Vol 4, No 3 (2016): AKUNESA (Mei 2016)
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This research to determine and obtain empirical evidence about the effect of Intellectual Capital by using iB-VAICTM on Return On Asset (ROA) Islamic Banks. This research is quantitative research and used secondary data from form financial statements of Islamic bank for 2011-2014 period. The sampling technique used purposive sampling which obtained 10 Islamic Banks and the data used as many as 40 data. The independent variables in this research is Intellectual Capital (IC) and the dependent variable is Return on Assets (ROA). The research have to test the classical assumption that including normality test, autocorrelation, and heteroscedasticity. The analysis used a simple linear regression analysis. The results showed that a significant variable between intellectual capital of Return On Asset (ROA). This is evidenced by the results obtained calculation t test with a significance value (p) is smaller than the level sigfikansi 0.05 (0.000 < 0.05). the calculation of iB-VAIC and ROA showed that iB-VAIC increased the ROA also increased.
ANALISIS SISTEM PENGENDALIAN MANAJEMEN UNTUK PENINGKATAN KINERJA MANAJEMEN PADA PERUSAHAAN KELUARGA (STUDI KASUS PADA UD. X SIDOARJO) HIDAYAH, NUR
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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Abstract

this study aims to determine the management control is applied to the family firm so that it can affect the performance of management. This research is qualitative approach. The object of this research is UD.x that located in Sidoarjo. Data collection methods used were interviews, observation and document analysis. Results from this study indicate that the performance of management improvement achieved is quite affected family company of the Management control is less aware of its existence.
PENGELOLAAN VALUE-ADDED ACTIVITIES DAN NON-VALUE-ADDED ACTIVITIES MELALUI ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE) DALAM MENINGKATKAN EFISIENSI PRODUKSI (STUDI KASUS PADA UD. KARYA TUNGGAL SIDOARJO) WIJAYANTO, ISMED
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The purpose of this research is to analyze the efficiency number of production process by Manufacturing Cycle Effectiveness (MCE) to reduce or eliminate non-value- added activities and improve value-added activities. This research used qualitative analysis method with case study approach, where the concept development and fact accumulation were done by the researcher without examining the hypothesis. The process of collecting data was done by observation, interview, and literature research. The results of this research show that the activities of UD Karya Tunggal Sidoarjo in producing mold and baking pan are still not ideal. It is shown by the MCE value for the mold is 54% and for the baking pan is 65%. This MCE percentage can be used by Management of UD Karya Tunggal Sidoarjo for reducing and eliminating non-value- added activities and doing the improvement of value-added activities in increasing time efficiency of production.
ANALISIS KINERJA LINGKUNGAN PERUSAHAAN BUMN DAN NON BUMN YANG TERDAFTAR DALAM INDEKS SRI KEHATI TAHUN 2010-2014 WAHYUNINGTYAS, RETNO
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
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The purpose of this research is to explain CSR comparison report between state-owned and private company listed on SRI KEHATI indeks in 2010 until 2014. This research method is a descriptive six with 30 company objects. The company that became the object is state-owned and private company consistently followed PROPER and SRI KEHATI indeks in 2010 until 2014. The research result showed that the environmental performance between state-owned and private companies in 2010 until 2014 are differed significantly.
ANALISIS RASIO AKTIVITAS DAN RASIO PROFITABILITAS SEBAGAI DASAR DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT SIANTAR TOP TBK. TRIYANA NURAINI, AJENG
Jurnal Akuntansi AKUNESA Vol 4, No 1 (2015): AKUNESA (September 2015)
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The purpose of this study was to determine the company’s financial performance is calculated using the inventory turnover, total assete turnover, return on asset (ROA), and return on equity (ROE). This study is a quantitative descriptive study. Object od research is a component of financial statements Siantar Top. With the use of purposive sampling. Analysis technique is to calculate the average ratio an then interpret it. Inventory turnover ratio analysis results obtained industry average by 6 times. it can be said that the company is in good shape. total asset turnover ratio shows the industry average of 1.14 times. in this ratio indicates that the company is said to be in good condition. The next industry average ROA ratio obtained amount of 7%. This ratio is influenced by fluctuating income. ROE ratio with a value of 12.46% said that the company's performance is quite good. Based on the analysis by using the inventory turnover, total asset turnover, return on asset (ROA), and return on equity (ROE). The company’s financial performance can be know and in good condition.   Keyword: Activity Ratio, Profitability Ratio, Financial Performance

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