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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 PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA ORGANISASI EKARANI, DESSANTI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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AUTOMATIC EXCHANGE OF INFORMATION DILIHAT DARI SUDUT PANDANG ACCOUNT REPRESENTATIVE (STUDI PADA KANTOR PELAYANAN PAJAK PRAMATA SURABAYA GUBENG DAN KANTOR PELAYANAN PAJAK MADYA SURABAYA) ROSA LESTARI, LUSY
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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Abstrak The implementation of Automatic Exchange of Information in 2017 is a system that supports the information exchange of the taxpayer accounts between countries. The aims of this study are to find out the knowledge and comprehension of Account Representatives towards the AEOI, the preparations which needed to be done and ,the benefits for Account Representatives from the AEOI based on studies in KPP Pratama Surabaya Gubeng and KPP Madya Surabaya. The method used in this study is the qualitative method which the data are taken from the results of the interviews. The results of this study showed that the Account Representatives had already known and understand about the AEOI. In KPP Pratama Surabaya Gubeng, there is still no preparation for the AEOI, however, KPP Madya Surabaya already made preparations although it is not maximum and is not reap the benefit because they didn’t implement the AEOI yet. Keywords : Automatic Exchange of Information System, preparation, Account Representative
PENGARUH KEPADATAN PENDUDUK, TINGKAT KEMANDIRIAN DAERAH DAN TAX EFFORT TERHADAP BELANJA MODAL PEMERINTAH KABUPATEN/KOTA PROVINSI JAWA TIMUR YUNITA, ARIS
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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This study aims to analyze the factors that affect the allocation of capital expenditure district/city government East Java. The independent variables used are population density, the level of regional independence and tax effort and the dependent variable is capital expenditure. The type of this research is quantitative research using secondary data. Research data were analyzed by using multiple linear regression. The sample used is 38 district/city of East Java province in 2011-2015. The results showed that the density of the population had a negative effect on capital expenditure, while the level of regional independence and tax effort had a positive effect on capital expenditure.    Keywords: population density, regional independence, tax effort, capital                 expenditure
STRATEGI PENERAPAN TAX AMNESTY TERHADAP PENERIMAAN PAJAK (STUDI PADA KPP PRATAMA SIDOARJO UTARA) RITMA LAILI, DEWI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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This study aims to explore the alternative strategies for KPP Pratama Sidoarjo Utara after the implementation of tax amnesty program, in order to support the success of the program. This study formulated the alternative strategy by using of Strength, Waekness, Opportunity and Threat (SWOT) Analysis and Internal External (IE) Matrix. This study finds that the position of KPP Pratama Sidoarjo Utara (KPP) is in growth and build (in the cell 2) of Internal External (IE) Matrix. Therefore, this study recommends that the KPP should use technology for tax dissemination to attracts taxpayers, encourage the maximization of technology utilize for taxpayers, evaluate the tax amnesty program comprehensively, encourage law enforcement after tax amnesty program intensively, expand tax base in range area of the KPP, arrange cooperation with foreign parties, government agencies and banks related to taxpayers data. The study implies that the KPP can increase tax revenue through intensive strategy by market penetration (tax intensification), market development (tax extensification) and product development (restructuring and tax reform). Keyword:, Strategy, Tax, Tax Amnesty, Tax Revenue
PERAN STUKTUR PENGENDALIAN INTERNAL TERHADAP PROSEDUR PEMBERIAN KREDIT UNUTUK MENCEGAH TERJADINYA KREDIT BERMASALAH (STUDI EMPIRIS PADA BANK BTPN CABANG BANGKALAN) LUKMAN ASSIDIKI, MOH
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERCATAT DI BEI TAHUN 2011-2015 LALITA,
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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PENGARUH PENERAPAN PRINSIP – PRINSIP PEMERIKSAANKEUANGAN NEGARA TERHADAP KUALITASAUDIT SEKTOR PUBLIK SUCI CIPTANINGTYAS, CHYNTYA
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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The auditor will be able to result a report that has a good quality with the effect ofprinciples of investigation of state finances that is the code of ethics, qualitycontrol, management and expertise of examiner team, risk of examinationmateriality, inspection documentation, and communication of examination. Thedata used in this study is primary data obtained by distributing questionnaires torespondents that is first examiner, young examiner, middle examiner andprincipal examiner. The analysis used in this study through Warp PLS. Based ontest results using Warp PLS shows that the code of ethics and risk of examinationdo affect the quality of public sector audit, while quality control, management andexpertise of examiner team, materiality, inspection documentation, andcommunication of examination do not affect the quality of public sector audit. Keywords: Audit Quality, BPK, Principles of Investigation of State Finances,SPKN
PENGARUH NET WORKING CAPITAL, DIVIDEND PAYMENT, CASH CONVERSION CYCLE, DAN OPERATING CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN INDRA PRASETYO, LAXMANA
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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Retaining cash in the optimal point is very important towards the continuation of an organization or a company. In some articles mentioned that "cash is king" that mean the cash have a high value, and cash is more valuable than assets. This research focuses on the factors that affect the cash holding of manufacturing company in Indonesia that registered in BEI 2012-2016. Furthermore, analysis using a stratified random sampling method, the results show that cash holding companies affected by net working capital and operating cash flow, while the dividend payment and cash conversion cycle does not affect  company cash holding. Keywords: Cash holding, Net working capital, Dividend payment, Cash conversion cycle, Operating cash flow
PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN FEBRIANTO WAILANDUW, SATRIO
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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This study aimed to examine the influence of environmental accounting and environmental performance to the company’s value, in addition this study also tests the disclosure of the environment as a mediation variable. Using quantitative research method and Structural Equation Modeling (SEM) analysis, this study finds that environmental accounting and environmental performance have an effect on company’s value, but environmental disclosure can not mediate the relationship between environmental accounting and environmental performance to firm value.   Keywords: Environmental Accounting, Environmental Performance, Company    Value, Environmental Disclosure.
ANALISIS PERBANDINGAN PELAKSANAAN CORPORATE GOVERNANCE BERDASARKAN PRINSIP-PRINSIP OECD PADA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE BINTI QURROTA AYUN, AAL
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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