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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 INSENTIF PAJAK BBN KB TERHADAP JUMLAH WAJIB PAJAK KENDARAAN BERMOTOR YANG TERDAFTAR DI SURABAYA BARAT DWI APSARI, NOFANTI Dwi
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This research aims to determine the effect of tax incentives BBN KB to the number of registered taxpayers in West Surabaya. Effect of tax incentives BBN KB calculated by comparing the amount subject to tax before the tax incentive BBN KB policies with current policy BBN KB tax incentives put in place. This research using descriptive method. Conclude from this study is the effect of tax incentives BBNKB effect on increasing taxpayer registered motor vehicles in west Surabaya. Keywords: Tax incentives BBN KB, Taxpayers.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN GO PUBLIC TAHUN 2007-2011 SENJA KARTIKA, NOVITA Senja Kartika
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study aims to examine the influence of financial perform towards earnings management in bank companies. Financial perform measure with Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) as a proxy of financial perform. This study use documentary method from ICMD and financial statements of bank companies. The analysis method of this research using multiple regression. This study use data from bank companies from Bursa Efek Indonesia (BEI) in 2007 until 2011. Sample of this study are 26 bank companies. Based on this study, the result indicates NIM has significant relationship in earnings management. CAR, NPL, ROA and LDR can’t give significant effect to the earnings management.Keywords: CAR, NPL, ROA, NIM, LDR, earnings management
ANALISIS KINERJA KEUANGAN BANK SYARI’AH MENGGUNAKAN METODE ECONOMIC VALUE ADDED (STUDI KASUS BANK MUAMALAT INDONESIA TBK.) NURUL FAUZIAH, YUSTIN Nurul
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The aim of this research is to analyse the financial performance of Bank Muamalat Indonesia Tbk with using Economic Value Added (EVA). This research using qualitative method. The research result using data financial report period 2008-2010 show that the best performance in 2008. In 2009 value of EVA less than zero, it means that the financial performance Bank Muamalat Indonesia Tbk. are fail contribute to economic value added for the firm, especially for shareholder wealth and investors. Exactly in 2010 value of EVA increase until 71% in comparison with 2009. Kata Kunci: EVA, Analisis Kinerja, Bank Syariah,
KAJIAN PEMBENTUKAN OTORITAS JASA KEUANGAN DI INDONESIA: MELIHAT DARI PENGALAMAN DI NEGARA LAIN AMINA, ZAIDATUL
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Experience of the crisis in Indonesia in 1997-1998, followed by BLBI embezzlement and Century Bank case in 2008, is due to the failure of Bank Indonesia as the supervisor of banks in Indonesia, prompting the government to establish an independent supervision system of financial institutions, namely Otoritas Jasa Keuangan (OJK). This study aims to describe and compare the application of independent supervision systems in Europe and Asia countries such as Britain, Germany, Japan and Korea, resulting in an overview of the application of independent supervision of financial institutions (OJK) which may be appropriate in Indonesia. Research methodology used in this paper is a comparative descriptive method with domain and taxonomic analysis, while the data collection techniques using literature studies. The results of this study is the OJK surveillance system in Indonesia should be supported by implementation of Good Corporate Governance, and good coordination between OJK, central banks and other financial institutions and the independence of the functions, duties and authority are carried out by OJK should be clear and not influenced by government and the power of other financial institutions. Key words: financial supervision, independent supervision and OJK
PENGARUH MOTIVASI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI USAHAWAN (STUDI DI SENTRA PRODUKSI MANIK-MANIK DESA PLUMBONGAMBANG, KECAMATAN GUDO, KABUPATEN JOMBANG, PROVINSI JAWA TIMUR) AYUVISDA SULISTIYONO, ADINCHA Ayuvisda
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this research is to see the effect of motivation on taxpayer compliance in the payment of Personal Income Tax in the industrial Entrepreneur beads Plumbon Gambang village. Inferential data processing analysis tool that uses two confirmatory factor analysis to determine the contribution of each indicator of motivation, compliance and simple linear regression analysis to determine the effect of motivation on adherence to pay taxes. The results showed extrinsic factors contribute most strongly to the motivation, the accuracy of the filling factor contributing the most powerful SPT to pay tax compliance, test results obtained statistically significant positive effect on adherence motivation to pay taxes, but the effect is still weak is only about 47.1%. Keywords: Motivation Taxpayer, Taxpayer Compliance Rate
ASOSIASI PENGUNGKAPAN CSR DAN KINERJA KEUANGAN PADA PERUSAHAAN PERAIH PENGHARGAAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) PERIODE 2011 DAN TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2011-2012 BUDI KUSUMA, AGUNG Budi
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The research aims to describe the company's financial performance comparison of ISRA award 2011 before and after the existence of Act No. 40 of 2007 about the limited liability company, which is measured using ROA. Research using the method descriptive and research object of eight award-winning company ISRA 2011. The comparison shows the financial performance results when after doing CSR reporting becomes higher than before doing so it shows the existence of CSR reporting positive relationships between CSR disclosure of financial performance with ROA. Key words: CSR, ISRA, ROA
PENGARUH KINERJA KEUANGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2007-2011 RUTHINAYA, ALIFA
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The study was conducted to determine the effect of the financial performance of companies on the disclosure of social responsibility is more widely. Financial performance was measured using the Economic Value Added (EVA). Sampling method using a purposive sampling method. There are eleven companies which become sampel of this study continuously listed in the index LQ45 in the Indonesia Stock Exchange (BEI), which has the financial and corporate social responsibility reports are complete and a row over the period 2007-2011.The results showed that the Economic Value Added (EVA) effect on corporate social responsibility disclosure. Company managed to maximize the economic value-added means the company can reduce the level of risk and tend to report on corporate social responsibility is widely. Key words: Economic Value Added (EVA), Corporate Social Responsibilty (CSR), Indeks LQ45
PENGARUH ACCOUNT REPRESENTATIVE (AR) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA SIDOARJO UTARA) ALFIANSYAH, FEBRI
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This research aims to determine whether there is influence between the Account Representative (AR) to an individual taxpayer compliance. Statistical methods used in this study is a simple linear regression analysis. Data were obtained through questionnaires and interviews with individual taxpayers as respondents in the “KPP Pratama Sidoarjo Utara”. The results showed that the existence of Account Representative (AR) affects an individual taxpayer compliance. Effect of Account Representative (AR) can be categorized in the category of "strong". The relationship between the variable Account Representative (AR) with an individual taxpayer compliance can be declared significant. Keywords: Account Representative (AR), Tax compliance, Individual taxpayer
PERLUKAH MAHASISWA STRATA SATU AKUNTANSI DI INDONESIA MEMILIKI PERSEPSI AUDIT FORENSIK? WAHYUNING TIAS, FAUZIAH Wahyuning
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The people don’t believe the country due to many cases of corruption. Government must work hard to resolve this cases and reliable evidence is needed to resolve in court. Forensic audit plays an important role in the search for reliable evidance and evidence matter. This study aims to find out what interests the students have a perception of the forensic audit. Students neet to have perception of a forensic audit to assist in the eraducation of fraud cases.Keywords: student perception, forensic audit, and fraud
PENGARUH OPINI AUDIT DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR NURYANTI, LELY
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this study is to analyze the effect of audit opinion and the growth rate of manufacturing companies listed in the Indonesia Stock Exchange to auditor switch after the enactment of mandatory regulations in 2008. Hypothesis testing technique in this study used logistic regression models. The selection of the sample used purposive sampling method and selected based on established criteria. Companies sampled in this study consists of twelve companies over the period 2008-2011. The results of this study indicate that the audit opinion and company growth rate does not affect the auditor switch. Keywords: audit opinion, the rate of growth, auditor switch

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