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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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ANALISIS DETERMINAN EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA TAHUN 2013-2016 , NURROHMAH
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to analyze the factors that determine the efficiency of BPRS by applying two steps of the procedure in research. The first stage will calculate the efficiency with the Data Envelopment Analysis (DEA) method as an index or data. Furthermore, this research will test the validity of matrix and find the most influential indicator by using Confirmatory Factor Analysis (CFA) method. Factors used are size, Financing to Deposit Ratio (FDR), Operational Cost to Operating Income (BOPO) and Third Party Fund (DPK).Based on the measurement of efficiency with DEA method shows that BPRS in Indonesia has an average value of 56%, meaning that there is still inefficiency in the operation of BPRS. Furthermore, CFA testing shows that all indicators are able to explain the efficiency factor of BPRS except FDR indicators. From all indicators used,DPKssis the most influential indicator on the efficiency of BPRS in Indonesia.
PENGARUH STRUKTUR MODAL TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING DARA NURLINA, NILA; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to examine the influence between the capital structure to the earnings quality, in addition this study also test the corporate governance as a mediation variable. The type of this research is quantitative using secondary data of indonesian institute for corporate governance with sample annual reports and financial reports of the company. Data were analyzed using descriptive statistical test and Structural Equation Modeling (SEM) analysis by WarpPLS 5.0. The result of this study shows that capital structure not effect on earnings quality but corporate governance can mediate the relationship between capital structure to earnings quality.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: INTEGRASI VARIABEL MEDIASI DAN MODERASI (STUDI PADA RUMAH SAKIT DI KOTA SURABAYA) WIDYAWATI, NOVI
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study examines the effects of budgetary participation to managerial performance with intervening variable: job relevant information. The influences of organization commitment in moderating the relationship of budgetary participation to managerial performance at four hospital in Surabaya. This study uses survey approach with questionnaires as the basis of data retrieval. Based on the test results using WarpPLS 5.0. The result of this study showed that (1) budgetary participation has positive effect to managerial performance, (2) organization commitment moderate the relationship between budgetary participation and managerial performance, (3) job relevant information mediate the relationship between budgetary participation and managerial performance.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PT. PERKEBUNAN NUSANTARA BUSTANUL ARIFIN, MOCH
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to examine and analyze the effect of financial ratios to financial distress at PT. Perkebunan Nusantara. Financial ratios are measured by liquidity ratio, activity ratio, profitability ratio and leverage ratio, while financial distress is measured by Z-Score. This study used a sample of 13 companies from a total of 14 PT. Perkebunan Nusantara during the study period 2012-2016. Data were analyzed using logistic regression analysis method. This study found that 11 companies of PT. Perkebunan Nusantara experiencing financial distress and two other companies are not experiencing financial distress that PTPN 4 and 10. In addition, it was found that the ratio of liquidity negatively affect financial distress while activity ratios, profitability ratios and the leverage ratio does not affect the financial distress.
TANGGAPAN AKUNTAN PUBLIK DAN IAPI TERHADAP PENERBITAN EXPOSURE DRAFT PANDUAN INDIKATOR KUALITAS AUDIT PADA KAP WINDAYANI, RISTI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to determine the responses of public accountants and IAPI to the issuance of exposure draft audit quality indictor guidelines on public accountants firm. IAPI together with P2PK establish audit quality indicators in the exposure draft audit quality indicator guidance on public accountant firm with the purpose of encouraging the improvement of audit services quality and increasing public trust in the practice of the public accounting profession. This research uses the prespective form the side of public accountant as the object which will implement the regulations, and re-communicate responses to the IAPI as the Associate profession of public accountant who issued the regulation. The result of the study indicates that all informants who are public accountants provide positive responses and support the issuance of the exposure draft of the audit quality indicators guidelines and wishes to the IAPI as the publisher to immadiately formalize and officially release the draft exposure so that is no longer voluntary but binding on the entire KAP.
PENGARUH ARUS KAS BEBAS TERHADAP STRUKTUR MODAL DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (PERIODE PENELITIAN 2012-2016) ROSYIDA, IRMA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This research was conducted to analyze the influence of free cash flow on capital structure with dividend policy as a moderating variable. The sample in this study is 36 companies listed in Indonesia Stock Exchange (IDX) of the years 2012-2016. The analysis technique used is moderated regression analysis (MRA) using the program SPSS 24. This study used the dependent variable capital structure, while the independent variable is free cash flow and dividend policy as moderating variable. The results showed that free cash flow variable simultaneously affect the capital structure. Partially free cash flow negative effect on the capital structure, but the variable dividend policy moderation with a free cash flow does not show significant results.
ANALISIS RANTAI NILAI (VALUE CHAIN) UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI CEMENT RETARDER PUTRI WULANDARI, OKTAVIA
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study aims to identify the activities of the firm?s value chain and cost driver of Cement Retarder. Value chain analysis can help the firm?s to improve cost efficiency. This study used a descriptive qualitative method in analyzing firm?s value chain activities. This study began by identifying the activities of the value chain by classifying each activity into the main activities and supporting activities. Followed by identification of the cost driver on each value activity. Based on the results of the identification and then carried out the analysis. The result of the study indicates that based on calculations through value chain analysis and cost driver it is known that there is an overcosting on overhead cost per ton of Cement Retarder. The difference is due to differences in the accuracy of charging costs that may the result in inaccuracy of allocation costs.
ANALISIS PENGUKURAN KINERJA PT. JAPFA COMFEED INDONESIA TBK MENGGUNAKAN METODE SWOT BALANCED SCORECARD ROKHIM FIRMANSYAH, MIFTAKHUL; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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This study was aimed to analyze the performance of the company PT. Japfa Comfeed Indonesia, Tbk by four (4) perspectives in Balanced Scorecard which is, financial perspective, customer perspective, internal business process perspective, learning and growth perspective and decided strategy using SWOT. This research was held at PT. Japfa Comfeed Indonesia, Tbk Branch Office of Sidoarjo. The results of the research show that the financial performance from year to year was fluctuate but has a good performance in general. Meanwhile on the measurement of non-financial performance consisting of customer perspective, internal business processes customer perspective and growth and learning customer perspective had a good performance. Overall results of the PT. Japfa Comfeed Indonesia, Tbk companys performance using Balanced Scorecard was Good which is equal to 78,56%. Viewed from the Balanced Scorecard results and combined with the SWOT matrix author found some strategies that are expected to support PT. Japfa Comfeed Indonesia, Tbk.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN , FAYLASUFAH
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
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Characteristics of financial statements are very important for investors in decision making. Timeliness of financial statement submission is one type of characteristics of financial statements, but there are still many companies that make the delivery of financial statements beyond the specified time limit. This research aims to determine the variables that affect the timeliness of the delivery of financial statements, so the company does not make delays in delivering financial statements. The sample in this research are all companies in the mining sector in Indonesia Stock Exchange that registered in 2014-2016. Hypothesis testing in this research is analyze by logistic regression analysis. The results showed that firm size and profitability variables did not affect the timeliness of financial reporting, while liquidity and leverage variables affect the timeliness of financial statement
EVALUASI PENERAPAN PROSEDUR PENGIRIMAN BARANG PADA SISTEM PENJUALAN DALAM UPAYA MENINGKATKAN PERSPEKTIF KONSUMEN DI PERUSAHAAN EXPEDISI KHOLID, AHMAD
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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The purpose of this study is to understand the application of delivery procedures on goods sales system in an effort to increase customer satisfaction. This research uses descriPT.ive qualitative method and uses direct field observation approach on PT. Tridominic Surabaya, data was colected by interview with leaders, employees, and some documents in the form of delivery work report to know the data delivery and the type of research is case study. The finding on this research appear that the customer of PT. Tridominic Surabaya have enough satisfied with the condition and quality of service at time. This is based on research results that this factor has the highest satisfaction value of the company that has implemented the process of delivery of goods, internal control and procedures in accordance with the demand but there is lack of monitoring the contents turnover of container box towards condition of the process of goods delivery caused by loading of irregular cargo, resulting in decreased income.

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