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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 SISTEM PENGENDALIAN INTERN PEMERINTAH, TEKNOLOGI INFORMASI DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MOJOKERTO PUTRA RIZKI, DIYAN
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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ABSTRACT The aim of this research is to know the government internal control system, information technology usage, and effect of human resource capacity towards the quality of financial statement of Mojokerto. This research use quantitative approach using primary data obtained from spreading quenstionnaires. Sample selected is 123 employees who work as head officer and staff of accounting / financial administration sub section in 41 SKPD of Mojokerto. The research uses multiple linier regression analysis on SPSS 21. The result shows that government internal control system, informasion tecnology usage, and human resource capacity affect positively towards the quality of finanncial statement of Mojokerto Key Word: capacity, government, quality.
EVALUASI KINERJA PENGAWASAN PAJAK REKLAME DI KABUPATEN SIDOARJO (STUDI PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN SIDOARJO) TRI HATMOKO, ASWIN
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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The purpose of this study was to evaluate the job of tax supervision mobile billboards in Sidoarjo. The study was based on the basis of the conditions in the field where there are many damaged mobile billboards in the district of Sidoarjo that are still set on the vehicle. This study used a qualitative approach with interviews and documentation data collection methods. Data were analyzed using triangulation and theory. The study concluded that the job done by a team of billboards in Sidoarjo has not done well. It is caused by established procedures for doing supervisory functions billboards is less effective, object of the supervision is not appropriate when using guideline rules for incidental billboards used to control mobile billboard, and no follow-up of police as SKPD who have the authority to curb if there are mobile billboards that violate the regulations on the administration of the billboard.  Keywords: Tax, Mobile Billboards, Evaluation, Monitoring
ANALISIS PENYESUAIAN  PTKP SEBELUM DAN SESUDAH PMK. NO 162/PMK.011/2012 TERHADAP JUMLAH PENERIMAAN PAJAK DAN  WAJIB PAJAK PPH 21 PADA KANWIL DJP JATIM 1 DWI ANGGAR KUSUMA, HARSELA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Non-taxable income is the minimum life standards are given to state taxpayers that cannot be contested by anyone. This research aims to know the differences rule change the adjustment of the non-taxable income which is set in the PMK No. 162/PMK. 011/2012 against the amount of tax receipt PPh 21 and taxpayer PPh 21. The study was backed by the rule change by the continuous Non-taxable income occur caused by slowing global economic growth. This research uses data collection method interviews and documentation. Technique of data analysis using statistical testing and analysis of quantitative descriptive. The results showed there is difference in the amount of tax revenue PPh 21 and there is no difference in Taxpayer PPh 21 before and after the establishment of PMK NO. 162/PMK. 011/2012.  Keywords: Non-taxable income, Tax Receipt PPh 21, Tax Payer PPh 21
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN MODEL BENEISH M-SCORE KUSUMA INDAR PREHANTIKA, FERNANDA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstact The purpose of study to examine the influence of model Beneish m-score to detection of fraud. Data used is secondary data that companies listed on the Indonesia Stock Exchange in 2011-2015. Samples were obtained through purposive sampling techniques, used as a sample of 580 companies listed on Bursa Efek Indonesia at 2011-2015. The independent variabel in the study was Receivable Days Sales Index, Gross Margin Index, Asset Quality Index, Grow Sales Index, Depreciation Index, general and administration Sales Index, Leverage Index, Total Accrual to Total Assets and dependent variable is fraud. Data analysis using logistic regression and the results showed that the Days Sales Receivable Index, Gross Margin Index, Asset Quality Index, Sales Grow Index, Leverage Index, Total Accrual to Total Asset affect the detection of fraud, while Depreciation Index and Sales general and administration Index does not affect the detection of fraud. 
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI UNTUK MENGATASI KECURANGAN AKUNTANSI (STUDI PADA SKPD KOTA MOJOKERTO) OCTAKISTI, RENATA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstract Weak internal control and information asymmetry may be an opportunity for individuals or groups to commit accounting fraud. Fraud can be reduced and even prevented by creating a work atmosphere of mutual help to each other, openness, and their culture to be honest. The purpose of this study was to determine whether the internal control and the information asymmetry effect on accounting fraud. The approach adopted is a quantitative research using primary data sources in the form of questionnaires distributed in 21 SKPD Mojokerto. These results indicate that the effect on the internal control of the accounting fraud and the information asymmetry does not affect the accounting fraud.   Keywords: internal control, information asymmetry, accounting fraud.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2012-2015 WIDYA WULANDARI, EKA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstract This research generally have a purpose to analyze the influence of good corporate governance mechanism that is managerial ownership and institutional ownership of the earnings management practices. In this study, researchers are expected to obtain empirical evidence that managerial and institutional ownership have a relationship on earnings management in companies listed on the Indonesian Stock Exchange (BEI) 2012-2015. In this using 50 companies selected using the method. in this study the data were analyzed using multiple linear regression, whereas  hypothesis test uses regression coefficient test, F test and t test. Results obtained from testing in this study demonstrate managerial ownership and institutional ownership has no significant effect on earnings management. This indicates that the high and low levels of ownership of the shares owned by the management and institutions can not reduce their earnings management actions within a company.  Keywords: earnings management, managerial ownership, and institutional ownership
REAKSI PASAR ATAS KINERJA MANAJEMEN MELALUI PUBLIKASI LABA ATAU RUGI PERUSAHAAN (STUDI PADA PERUSAHAAN DENGAN KAPITALISASI PASAR TERBESAR PERIODE JANUARI 2016 YANG TERDAFTAR DI BEI) CIKITHA ERWONO, ZAFARAYANA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstract This study aims to examine whether there is any difference in the market reaction is seen through the abnormal return of the companies that publish increased earnings and companies that publish decreased earnings. The study used secondary data obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). The difference is due to the different framing of investors in responsing the different conditions of each company. Data that have been processed using the Mann Whitney U Test (two independent t-test) which produces a significance level of 0.01 (less than the level of significance was set 0.05). So the hypothesis proposed in the study is accepted. Keywords: earnings, investor, market respon
DAMPAK PEMBERIAN KOMPENSASI, KOMPETENSI DAN MOTIVASI KERJA KONSULTAN PAJAK TERHADAP KINERJA (STUDI PADA PT. “X” MANAGEMENT CONSULTANT SURABAYA) RATNASARI, RENNI
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstract This study was conducted to determine the impact of the compensation, competence and motivation of tax consultants on employee performance PT. "X" Management Counsultant Surabaya. The study used a qualitative research approach with descriptive analysis. Data collection techniques such as interviews and document analysis. Interviews were conducted in three informants who works as a tax consultant at PT. "X" Management Counsultant Surabaya. Based on the results of the study concluded that with appropriate compensation and a good competence will increase work motivation of tax consultants that will impact on the high performance of a tax consultant, while if the compensation awarded has not been as expected by a tax consultant it will cause a decline in motivation and results in low performance.   Keywords: Compensation, Competency, Motivation, Performance, Tax Consultants
PENGUJIAN KINERJA KEUANGAN PERUSAHAAN ATAS KEPUTUSAN DOWNSIZING (STUDI PADA PERUSAHAAN MANUFAKTUR DAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2010-2015) TRISNANING HIDAYATI, DYAH
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SETIAWATI, IIN
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Abstract   The purpose of this study is to research the corporate social responsibility cost on tax aggressiveness with profitability as a moderating variable. Based on the characteristics of the problem under study, the research is an empirical study. The data used is secondary data. The population is 129 agriculture companies, mining companies, and base and chemical industry companies listed in Indonesia Stock Exchange (BEI) with study period of 2011-2015, which was chosen by purposive sampling in order to take sample 5 companies that meet the criteria of the sample. The technique used for data analysis in simple linier regression and Moderated Regression Analysis (MRA) test. The results showed that the cost of corporate social responsibility positive effect on the tax aggressiveness. However profitability as a moderating variable can’t strengthen relations corporate social responsibility costs on tax aggressiveness. Keyword: corporate social responsibility cost, profitability, tax aggressiveness 

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