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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 DEBT TO EQUITY RATIO, FREE CASH FLOW, UKURANPERUSAHAAN TERHADAP PEMBAGIAN DEVIDEN(STUDI EMPIRIS PERUSAHAAN FOOD AND BEVERAGES 2010-2014) PRADITA P . P, PUTU
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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This study uses a quantitative approach for reviewing and re-verify existingtheories. For this type of research itself is causal research, where the researchwas conducted to determine the relationship between the independent variable onthe dependent variable. This research requires secondary data such as financialstatements have been audited and posted by the company. In this study, the objectof the research is that companies food and beverage that have gone public arelisted in the Indonesia Stock Exchange (BEI). Keywords: Dividend, Debt to Equity Ratio, Free Cash Flow, Firm Size
PENGARUH KEBIJAKAN UTANG, KEPEMILIKAN INSTITUSIONALDAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN AJI P, SENO
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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This study aims to determine the effect of debt policy, institusional ownership and earnings management on firm value. This research use quantitative method. The study’s population is all of firms registered in Bursa Efek Indonesia.This sample use 297 firms which selected using simple random sampling method and stratified sampling. Data was analyzed using multiple linear regression. The result study shows that debt policy does not affect firm value because debt is only one of many financial resources option for firm. Institutional ownership does not affect firm value because institutional ownership can’t reduce agency conflict between shareholder and management. Earnings management does not affect firm value because investors have been anticipating earnings management conducted by firm. Keywords : Debt Policy, Institusional Ownership, Earnings Management, Firm Value
EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME DANKONTRIBUSINYA TERHADAP PAJAK PENDAPATAN ASLI DAERAH(PAD) DI KOTA SURABAYA CHIDYASARI, NURULIA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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Taxes on billboard advertising is a potential income source of Surabaya to support the economic development of the city of Surabaya. The purpose of this research is to measure the level of effectiveness of advertisement taxation in Surabaya. This research was conducted at the Regional Revenue Office of Surabaya. By using descriptive method and secondary data, I find that the percentage of tax effectiveness is more than 100% in 2012 and 2014 and the lowest effectiveness percentage was in 2011, that is 75.19%. The advertisement tax for contributions in 2010 amounted to 18.78% and the lowest in 2013 at 13%. Keywords: advertisement tax, real district income, effectiveness, contribution
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) DAN SISTEM REWARD TERHADAP KINERJA PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS PADA DIVISI FILTER PT. FSCM MANUFACTURING INDONESIA, KABUPATEN SIDOARJO) NURUL W, ALIFIYAH
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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Increased demaind for filter product in four-wheel vehicle becomes the opportunities for filter company to maximize profit and compete. However, it can be an obstacle because the company’s inability to meet demand and macth the quality, so need to increase the production line, in addition improved performance of the company. Good performance can be influed by several factors such as the implementation of TQM and reward system, the study aims to determine the influence of the implementation of TQM and reward system on the performance of PT FSCM Manufacturing Indonesia, Sidoarjo. Data collection techniques obtained directly by distributing questionnaires to 35 resondens with a simple random sampling method. Data analysis tools using SPSS 23 with multiple regression method. The research proves that there is a positive significant effect of the application of TQM in the company’s performance, and there is no influence between the reward system in the company’s performance. Keywords: The Company’s Performance, Reward System, Total Quality Management
ANALISIS PENGELOLAAN KEUANGAN DESA ( STUDI EMPIRIS PADA PEMERINTAHAN DESA GUNUNGSARI KECAMATAN DAWARBLANDONG KABUPATEN MOJOKERTO ) ANDRIAN, AGIL
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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The purpose of this study was to determine the suitability of the financial management of the Gunungsari Village with the principles, rules and human resources conducting financial management. This research was conducted by qualitative descriptive method of phenomenology approach by conducting interviews to the informants concerned plus by looking at the evidence report on the realization of use village funds in 2015 as well as evidences supports. The results showed that the government has committed  on principles of financial management of the village but still lacking in conformity with human resources responsibilities. Keywords: Financial management, Rules, Human Resources
ANALISIS METODE PERSEDIAAN TEPAT WAKTU (JUST IN TIME) SEBAGAI DASAR PENGENDALIAN PERSEDIAAN BAHAN BAKU PEMBANTU ( STUDI PADA PG. LESTARI NGANJUK) SHOLEHUDIN, MUHAMMAD
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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The purpose of this study was to determine the auxiliary raw material inventory control by PG. Lestari Nganjuk using Just In Time. This study is descriptive research with qualitative approach. Analysis of the data used in this research using Just In Time. This study finds that by using Just In Time method, company could save cost since the company is not necessary to bear storage cost of the auxiliary raw materials. Therefore, with Just In Time method, this study finds total cost differences in 2013-2015 which consists of total saving for phosphate auxiliary raw materials, kapur pabrikasi and sulfur.  Based on the results of the analysis conducted in order to minimize the total cost incurred by the company each year should be PG. Lestari Nganjuk apply Just In Time method in determining quantity of optimal raw material auxiliary purchasing.
PENETAPAN HARGA JUAL DENGAN METODE COST PLUS PRICING PADA WARUNG SEDERHANA 2 JETIS KULON SURABAYA DIYAH IKAWATI, ABRIYANA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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Different methods in basic production pricing will often generates the differences in final product’s price. This condition will eventually causes percentage of profit is far from the targeted. This study aims to analyze calculation of production pricing of Warung Sederhana 2, which located in jetis kulon Gg 10 Wonokromo Surabaya, due to the problem that faced by the Warung regarding the existing bookkeeping practice and production pricing are based on intuition of the owner only. Furthermore this study also aims to implement pricing technique based on accounting method on the Warung. Using qualitative method and interview for data collecting method, this study finds that the implementation of accounting-based product costing yields on better and more accurate product price. Keywords: basic price production, the selling price, cost plus pricing, full costing, variable costing
KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI PERBEDAAN STRUKTUR MODAL AMELIA HARTINIGRUM, RAHAYU
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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This research aims to determine whether financial performance of companies that have larger number of debt are different with companies that have less debt. This study uses comparative method and non parametric hypotheses Mann-Whitney t-test since the data is not comply  with normality assumption. The sample consists of published companies on Indonesia Stock Exchange (IDX) on 2015, excluding financial sector, that have DER ratio ranging from more than 1 and less than 1. The result indicates that financial performance of companies that have larger numbers of debt differ from those with lower debt. Keyword:capital structure,debt level, firm performance
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, POLITICAL COST, SIZE, DAN GROWTH TERHADAP KONSERVATISME AKUNTANSI AZIF ARSANTO, YOGA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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This research examines the effect of institutional ownership, leverage, political cost, size, and growth to the accounting conservatism. This research is motivated by a phenomenon where the principle of conservatism in accounting is still disputed and many factors affect the application of conservatism. Using quantitative and regression model on listed companies at Indonesia Stock Exchange that consistently apply conservatism during 2011-2015, this research finds that leverage and size have a positive effect on accounting conservatism. However, institutional ownership, political cost, and growth are not significantly influence accounting conservatism. Keyword: accounting conservatism, growth, leverage, size
PERANAN STANDAR PELAYANAN MINIMAL DAN KINERJA PELAYANAN TERHADAP KEPUASAN PELANGGAN ( STUDI KASUS RUMAH SAKIT ISLAM AHMAD YANI SURABAYA) WISKY N. P. P., OKTA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
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