cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 48   49   50   51   52 
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PERIODE 2011 - 2013 RIZKY, ARDHIANSYAH; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Acquisition is a merger of a business by acquisition of shares or assets of another company for the purpose of adding core capital. One of the fundamental motives of acquisition is an economic motive.This research was aimed to analyze the differences between financial performance before and after the acquisition. The financial performance used in this research are profitability, liquidity, activity, market value and leverage. The research set an object on a companies which listed in Indonesia Stock Exchange at 2011-2013. The period before acquisition is 2011-2013. As the period after acquisition is 2014-2016. The research data used were obtained from company?s annual audit report (IDX) and the company website. This research used secondary data with quantitative approach. The analysis method that used on thus research was different test method. There are two different test used in this research, two paired t-test and wilcoxon sign rank test. The result shows that liquidity and market value doesn?t significantly differences before and after the acquisition. It shows that liquidity and market value is not of the reasons which considered by the company in determining the acquisition action. Whereas profitability, activity, and leverage significantly differences before and after the acquisition.
PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK DAN KONDISI KEUANGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DWI RATNA YANTI, WIDIA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the effect of service quality, tax sanction, and financial condition of the taxpayer on the compliance of the motor vehicle taxpayer. This research uses quantitative approach with primary data obtained from questionnaires distribution and secondary data obtained from East Java Province Revenue Service in the form of data of target development and realization of motor vehicle tax and motor vehicle data report that has not done research again. Samples taken as many as 100 motor vehicle taxpayers registered at the office with SAMSAT Mojokerto. This study used multiple linear regression analysis technique using SPSS version 21 program. The results of this study indicate that the service quality, tax sanction, and financial condition of the taxpayer have a positive effect on the taxpayer compliance of motor vehicles.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN KURNIA PUTRI, RAHMANITA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examinesw whether of sustainability report and corporate governance mechanism toward company profitability. This study used secondary data in the from of annual reports and financial statements food and beverage companies listed on the BEI periode 2013 ? 2015. The result showed that simultaneously economy disclouse, environmental performance disclouser,labor practice an decent work, society disclouse, product responsibility disclouse, independent board and board of directors have significant effect on ROA, while current ratio do not affect simultaneously. Pertially, by economy disclouse, society disclouse and independent board has a significant effect on ROA. While environmental performance disclouser,labor practice an decent work, product responsibility disclouse and board of directors but not significant on ROA
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS IFANDA AKBAR, RIZKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the difference in average efficiency between sharia commercial banks and conventional commercial banks after the onset of global financial crisis in 2008 during 2010 to 2016. Bank efficiency calculations performed using nonparametric method Data Envelopment Analysis (DEA) Intermediation approach model Variable Return To Scale (VRS) output-oriented. Hypothesis test is done by using Mann Whitney U-Test. The results of this study indicate that there is no difference between the average efficiency of sharia banks and conventional commercial banks because the input and output variable values ??of each bank also didn?t show significant difference during the study period.
PENGARUH INFORMASI AKUNTANSI DALAM BENTUK MANAJEMEN LABA UNTUK PENGAMBILAN KEPUTUSAN INVESTASI QIVTIA, MARIA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of accounting information in the lines of earnings management proxied by the value of discretionary accrual using the formula modified jones model on investment decision making proxied with stock return. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Selection of sample using purposive sampling technique during research period, year 2014-2016. Data were analyzed using linear regression. The results showed that earnings management has a positive effect on stock returns, if the value of discretionary accrual in a company rises then the stock return will also rise. Levels in samples that perform positive earnings management at levels one and two have no effect, whereas at level three positively affects. While the level on the sample that performs negative earnings management does not affect the stock return.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SERTA PERSEPSI TENTANG DENDA PADA KEPATUHAN WAJIB PAJAK REKLAME DI DINAS PENDAPATAN KOTA SURABAYA PERMANA PUTRA, ANDRY
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of taxpayer awareness, service quality, and perceptions of fines on taxpayer compliance compliance in the city income service surabaya. This research uses quantitative approach by using primary data. The sample consisted of 150 samples. Variables used in this study is taxpayer compliance is as a dependent variable whereas taxpayer awareness, service quality, serpa perception of fines as independent. Analytical technique used is multiple linear regression analysis used to measure how big influence between independent variable with dependent variable. The results showed the independent variable awareness of taxpayers, service quality, serpa perception of fines affect taxpayer compliance.
RESPON INVESTOR TERHADAP PROGRAM TAX AMNESTY BAGI PERUSAHAAN GO PUBLIC MUSTOFA, ARIF
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The government has dismissed the policy of tax pardons in the form of nonimposition of sanctions and penalties for taxpayers by revealing assets that have not previously been disclosed. Companies participating in the program are expected to be good signals for investors who will be reflected by the increasing trading volume activity. This research aims to examine whether there are differences in the trading volume activity before and after the public company following the tax amnesty. It also examine there is a difference between the public company that follow or not. This research used non-parametric statistic that is wilcoxon signed ranks test and mann-whitney test. The result showed that there is no difference of trading volume activity before and after the tax amnesty program and there is no difference between tax amnesty companies anda non-tax amnesty companies.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI BADARUDIN, AFIS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence between the application of corporate social responsibility and intellectual capital to the value of the company that listed in LQ45 on Indonesian Stock Exchange (IDX) year 2013-2016, in addition this study also test the financial performance as a moderation variable. The method used in this study is quantitative with the techniques of collecting documentation, namely through annual reports and financial statements of the company. This research use Structural Equation Modeling (SEM) analysis.The result of Structural Equation Modeling (SEM) analysis using WarpPLS 5.0 shows that corporate social responsibility has an effect on company value, intellectual capital has an effect on company value, financial performance can not moderate the relationship between corporate social responsibility to company value, and financial performance can moderate by weakening the relationship between intellectualcapital to company value.
ANALISIS PENGUKURAN KINERJA BALANCED SCORECARD PADA PDAM MAJA TIRTA KOTA MOJOKERTO CHETISA PUTRI, KHANSA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to find out the performance of PDAM Maja Tirta by using Balanced Scorecard to measure the performance of the company. The type of this research is quantitative using primary data and secondary data. Data collection methods were obtained from interviews, questionnaires distribution, documentation, and direct observation. While data analysis included financial percpective using gpm, total cost, roe, roa, current ratio, leverage, and npm; customers percpective using customer satisfaction index, internal business processes using innovation, operation, and after sales service; also learning and growth using employee satisfaction index. Test statistic shows that data in this research is valid and reliable. Based on the result also shows that for both internal business process and learning and growth perspective is sufficient. While customer perspective is great and financial perspective is very poor. Keywords: balanced scorecard, performance, measurement
PENERAPAN COST VOLUME PROFIT ANALYSIS SEBAGAI ALAT PERENCANAAN PENJUALAN UNTUK MENETAPKAN LABA (STUDI KASUS CV.WIJAYANTI PRESS , MOJOKERTO – JAWA TIMUR) NUR WIJAYANTI, MIKE
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study takes a case study on CV. Wijayanti Press that produces maps, diplomas, report cards cover (hot print), prints, hats, ties, school attributes, and others. In conducting its business, the owners have not applied CV.Wijayanti Press analysis of the calculation of the cost, volume, and profitability. CV.Wijayanti Press can not know the performance of the company due to the unavailability of financial statements, the level of sales and operating profit of the company can not be known with certainty. The purpose of this study to determine the application of cost volume profit analysis as a planning tool to determine the profits. By using quantitative research methods. The results of the research, the product of diploma cover hot folder print in the sales period August - November 2016 requires a sales volume of 2,389 units to reach the break even point, contribution margin 53.56%, margin of safety Rp 1147244920.2, and operating leverage 1.051%. Keywords : cost volume profit analysis, sales, profit

Page 50 of 60 | Total Record : 597

 48   49   50   51   52 

Filter by Year

2012 2020


Reset
Filter By Issues
All Issue Vol 8, No 3 (2020): AKUNESA (MEI 2020) Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) Vol 7, No 3 (2019): AKUNESA (MEI 2019) Vol 7, No 2 (2019): AKUNESA (Januari 2019) Vol 7, No 1 (2018): AKUNESA (September 2018) Vol 6, No 3 (2018): AKUNESA (Mei 2018) Vol 6, No 2 (2018): AKUNESA (Januari 2018) Vol 6, No 1 (2017): AKUNESA (September 2017) Vol 5, No 3 (2017): AKUNESA (Mei 2017) Vol 5, No 2 (2017): AKUNESA (Januari 2017) Vol 5, No 1 (2016): AKUNESA (September 2016) Vol 4, No 3 (2016): AKUNESA (Mei 2016) Vol 4, No 2 (2016): AKUNESA (Januari 2016) Vol 4, No 1 (2015): AKUNESA (September 2015) Vol 3, No 3 (2015): AKUNESA (Mei 2015) Vol 3, No 2 (2015): AKUNESA (Januari 2015) Vol 3, No 1 (2014): AKUNESA (September 2014) Vol 2, No 3 (2014): AKUNESA (Mei 2014) Vol 2, No 2 (2014): AKUNESA (Januari 2014) Vol 2, No 1 (2013): AKUNESA (September 2013) Vol 1, No 3 (2013): AKUNESA (Mei 2013) Vol 1, No 2 (2013): AKUNESA (Januari 2013) Vol 1, No 1 (2012): AKUNESA (September 2012) More Issue