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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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PENENTUAN HARGA POKOK PENJUALAN KAMAR “DELUXE” DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA RESORT G-LAND JOYO’S CAMP TAHUN 2010 PUTIKADEA, INSYIRAH
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Abstract

Implemetation of ABC can resulting cost of sales more accurate and minimize distortion of costs. Object of this research is “Deluxe Room” G-Land Joyo’s Camp. This result shows cost of sales “Deluxe Room” on ABC method more less than convensional method that implemented by company, with diferrences Rp 155.715,74. It’s because convensional method charges all costs on product while on ABC method costs are charging on product by activities that consumed.Keywords : Activity Based Costing, ABC, Resort, Cost Driver
CORPORATE SOCIAL RESPONSIBILITY, TANGGUNGJAWAB SOSIAL ATAU STRATEGI PERUSAHAAN ? RATNASARI, RATRI
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Abstract

CSR is a form of company’s social responsibility for society around the company as object. Usually, the activities are road maintenance, school structuring, free medical treatment, scholarship and many more. Many companies make CSR activities like a mask that makes the company more “beauty”. Those companies still regard that CSR is just wasting a fund and to secure the company from a society attack.CSR is not only responsibility form of company’s action, however if it’s managed well, CSR can be a company’s strategy which can make profit for the company. Keywords : CSR, Responsibility, Strategy
PRO KONTRA SISTEM AKUNTANSI SYARIAH DI INDONESIA TERKAIT KONVERGENSI IFRS DI INDONESIA ELTHAF ILAHIYAH, MAR'A Elthaf
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Islamic accounting system is one solution upholding the principles of justice releated to the phenomenon of the conventional accounting system which basics on capitalism. Islamic accounting values postulated to faith and hold fast to the Al-Qur’an and Al-Hadist. But the implementation of syariah in Indonesia, accounting system is pivot on conventional accounting, while the principles of Islamic teachings is a complement to “Islamic” only. PSAK Islamic accounting has not been able to make the parties concerned feel quite statisfied. The problems of applying the syariah based Islamic accounting is nothing completed, Islamic accounting are faced with trouble releated to IFRS.Key words : Islamic accounting system, Conventional accounting system
UKM INDONESIA VS PEDAGANG TIONGHOA DI INDONESIA PUDHI DEVANTI, AGNYTIA Pudhi
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Penelitian ini pada umumnya menyimpulkan bahwa usaha kecil memberikan kontribusiterhadap pembangunan ekonomi. Di Indonesia, perusahaan-perusahaan kecil telahmemainkan, peran yang sangat penting bagi pertumbuhan ekonomi, terutama perusahaanetnis Tionghoa. Cina selalu berhasil bertahan hidup, tumbuh dan berhasil baik di Indonesiaatau pun diseluruh dunia. Makalah ini mengidentifikasi karakteristik pedagang asliIndonesia dan Tionghoa dan menunjukkan kekurangan dan kelebihan masing-masing.Berdasarkan penelitian sebelumnya, keberhasilan etnis Tionghoa yang berasal dari karakterdan kebudayaan mereka sendiri. Dengan demikian, makalah ini berusaha untukmengidentifikasi nilai-nilai budaya yang mempengaruhi dan mendasari cara perdaganganperusahaan kecil Tionghoa dan melihat nilai-nilai budaya orang Indonesia asli di usahanyatidak dapat melakukan sebaik Tionghoa. Indonesia masih perlu belajar banyak dariTionghoa, agar perdagangannya dapat lebih baik. Kata kunci: UKM Indonesia, Budaya Pedagang Tionghoa, Indonesia
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT. PENERBIT ERLANGGA CABANG SURABAYA DAWAM, AULIA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This research aims to find out implementations of GCG (Good Corporate Governance) in thecompany of PT. Penerbit Erlangga, thebranch of Surabaya. TheMethod of data collection inthese studies uses questionnaires and GCG uses likert scaleto measure the level ofimplementation. The results of this research show the implementation of Good CorporateGovernance in this company does not reveal the financial information clearly and it can not beaccessed by interested parties easily or lack of transparency.However,PT Penerbit Erlanggakeepsapplying Good Corporate Governance principles well.Keywords: GCG (Good Corporate Governance)
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INDUSTRI PERTAMBANGAN DAN PENGGALIAN (BUMN PERSERO TERBUKA) PUTRI PAMUNGKAS, DIAN Putri
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This research aims to analyze the elements of Good Corporate Governance (GCG) ina company that may affect the implementation of social responsibility (CSR). Elementsexamined are the size of the Board of Commissioners, Board independence, institutionalownership, foreign ownership, and firm size as control variables. The population in thisresearch were all state-owned enterprises of mining and quarrying sectors listed on the StockExchange during the years 2007-2011. Analyses were performed by using content analysisand treated with test classic assumptions and hypothesis testing in multiple linear regression.From the results of this research showed that 10,7% of the implementation of corporate socialresponsibility is affected by the variables examined in this research.Key words: Corporate Social Responsibility (CSR), Corporate Governance (CG), firm size
ANALISIS SISTEM PENGALIHAN PAJAK KENDARAAN BERMOTOR MENJADI PAJAK DAERAH JUNIATI, EVI
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Transfer of motor vehicle tax to the local tax is expected to increase capacity to complete theneeds of local and regional spending and order to effective the administration and services.The research was conducted to determine the transfer system of motor vehicle tax to localtax. Objects in this research is the Department of Revenue.Data analysis technique used is descriptive analysis. The data used in report prepared by theMinistry of Finance of the Republic Indonesia. These results show that system of the motorvehicle tax is running well. The central government has had the concept and the steps thathave been planned and implemented in a consistent and sustainable.Keywords: Local tax, The transfer system of motor vehicle tax
IDENTIFIKASI PENILAIAN KINERJA KEUANGAN DAN KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DI SURABAYA BERDASARKAN NERACA TRIWULAN DESEMBER 2010 DAN DESEMBER 2011 KUSUMA DEVI, FITRIYAH Kusuma
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this paper is to assess the performance of BPR in Surabaya in the periodDecember 2010 and December 2011 was assessed through financial ratios represented bythe Reserve Requirement (RR), ROA, and DER. RR which in general has increased, as seenfrom the Rural "A" is an increase of 0.9%, "B" 0.06%, "C" 0.16%, "E" of 0.25%, "H" 9.33%,return on assets ratio has increased BPR in Surabaya from December 2010 to December2011. The increase in ROA is represented BPR BPR "A" of 2.38%, "B" 0.32%, "C" 0.05%,"G" 0.28%, "H" 1.76%. The increase in the value of ROA shows that BPR had improvedperformance compared to the past. In general assessment of the ratio of DER in December2011 has increased compared to December 2010 the percentage value that can be seen fromRural "A" 23.78%, "B" 54.71%, "E" 277.43% "H" of 56, 17%. Rural health in general inSurabaya is in good healthy condition in December 2010 or December 2011Keywords: BPR, Financial Ratios, Camel
PERBANDINGAN KREDIT PEMILIKAN RUMAH PADA BANK KONVENSIONAL DENGAN PEMBIAYAAN KEPEMILIKAN RUMAH PADA BANK SYARIAH PUSPITA SARI, PUTRI Puspita
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Inthisstudydiscusses thedifferencesbetweenthe provisionofmortgagesonconventionalbankfinancingof home ownershipinIslamic banks. Theresultsofthis studyindicate adifference inthe systems used inconventionalbankstoIslamicbanks. The most fundamental differenceis thesystem ofinterestareusedinconventionalbankingandlosssharingprincipleinIslamic banking. Withthesystem of interestrateissetto changeat any timein accordancewithbankpolicies, whereas ifyouuse theprinciple ofprofit sharingandlossmargincan not bechangedbecause itis inconformitywith themurabahacontract.Keywords:mortgageloans, conventionalbank,Islamic banks.
ANALISIS KOMPARATIF KINERJA LINGKUNGAN ANTARA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE PERIODE 2011 (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) MEGA RACHMAN, SEFTIAN Mega
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this research is to explain CSR comparison report between highprofile and low profile companies listed on the Indonesia stock exchange in 2011.This research method is a descriptive one with 25 company objects. Assessment ofthe PROPER ranking of high profile companies are 9,26% gold, 37,04% green,50% blue,3,70%red, whereaslow profile ones are 29,63% green, 66,67% blue and3,70% black. The level of social disclosure of high profile industries is higherthan low profile. This looks in the high profile industries get37,04% GreenPROPER while low profile onesget 29,63%.Key words: CSR, high profile, low profile, PROPER.

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