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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 RANTAI NILAI PADA PERUM PERHUTANI DALAM MENENTUKAN PRODUK UNGGULAN SASONGKO JATI, LINGGAR; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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This research uses descriptive qualitative research approach in analyzing the activity of value chain of company. Research begins with identifying value chain activities by classifying each activity into key activities and supporting activities. The next step is to identify each value activity and the next step is to identify opportunities to add value. The procedure of data retrieval is done by observation, interview and documentation. Based on the results of the identification then carried out the analysis. The results showed that on the main activities and supporting activities of Perum Perhutani KPH Bojonegoro there execution of activities of less efficient value. Companies are better off reducing the activity that arises from each value activity. With the implementation of efficient value activity the company can change the value of activity from Perum Perhutani KPH Bojonegoro can be improved. Keywords: value chain analysis, Premium Gods
PENERAPAN COST VOLUME PROFIT MAIN PRODUCT DAN BYPRODUCT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PETERNAKAN AYAM SLOROK FARM BONITA Y, DELVIYANA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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The rapid development of the business world has resulted in increasingly competitive competition among companies. In achieving optimal profit, the company needs a mature profit plan, accurate information on the relationship between cost, sales volume and profit. One of the profit planning tools that a company can use is cost volume profit. Cost volume profit can be used to determine the volume or sales revenue needed to achieve a specific BEP or profit target. Cost volume profit calcilation can be used contribution margin analyze, Break Even Point analyze, margin of safety analyze, degree of operating leverage, and profit planning. The purpose of this research is to know profit planning with cost-volume-profit implementation. This research was conducted at Chicken Farm of Slorok Farm Blitar. The result of this research is the Slorok Farm profit planning analysis with cost-volume-profit implementation. Keywords : Cost volume profit, Profit Planning, Chicken Farm
HAMBATAN PEMUNGUTAN PAJAK RUMAH KOS DI KOTA MADIUN UNTUNG BAGUS PRASETYO, ANTHONIUS
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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This research is based on the phenomenon that occurs, there are 132 (one hundred thirty two) number of illegal boarding houses in Madiun City, while there is a Regional Regulation of Madiun City Number 23 of 2011 concerning local taxes, but in reality the tax revenue of boarding houses in Madiun City is still less than optimal if seen from the potential that exists. The aim of this research was to know the obstacles of collecting the boarding house tax that executed by Revenue and Financial Management in Madiun city. The method of this research is descriptive qualitative research. The result of this research was known less than maximum in taxpayer data collection process which owns boarding house business, uneven and inefficient socialization, and lack of awareness of Madiun citizens about the importance of paying tax become one of the obstacles in implementation of boarding house tax collection in Madiun City.Keyword : tax compliance, boarding house tax, obstacles
PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP INTENSI TURNOVER KARYAWAN UD INDIGO SEJAHTERA OKTAVIANI, RENY
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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A good of organization is supported by a good leadership and a good organizational culture as well. This study aims to determine the effect of organizational culture and leadership style on turnover intention of UD Indigo Sejahtera. Data collected through questionnaires. The populations of this research were all employees UD Indigo Sejahtera, totaling 45 employees. This study is using saturated method. Data analysis techniques used multiple linear regression analysis. Results showed the organizational culture has a significant and positive effect to the turnover intention UD Indigo Sejahtera and the leadership style has a not significant effect to turnover intention.Keywords: Organizational Culture, Leadership Style, and Turnover Intention.
PENGARUH KONSENTRASI KEPEMILIKAN SAHAM DAN LEVERAGE TERHADAP PENERAPAN AKUNTANSI KONSERVATIF PADA PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA OKTAVINA ZENNIAR, ANNISA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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Accounting conservatism is an accountan?s tendency to require a higher degree of verification for recognizing ?good news? than ?bad news? in financial statements. The existence of agency relationship will lead to an agency problem. Accounting conservatism is a solution to resolve agency problem. This study aims to examine the influence between share ownersihp concentration and leverage to the application of accounting conservatism of the company that listed in financial sector Indonesian Stock Exchange (IDX) year 2009-2016. The method used in this study is quantitative with the techniques of collecting documentation use the annual reports and financial statements of the company, with the company is 168 observations. This research use multiple linier regression analysis. The result of this research shows that both share ownership concentration and leverage has no effect to the application of accounting conservatism of the company that listed in financial sector Indonesian stock exchange. Keywords: Share Ownership Concentration, Leverage, Accounting Conservatism.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARABEL MODERATING (STUDI KASUS PADA USAHA JASA FOTOCOPY DAN PERCETAKAN AREA KETINTANG SURABAYA) ANDRIAN SAPUTRO, FERIZ; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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This study aimed to determine the effect of Management Control System(MSM) on employee performance with innovations as an moderating variabelin The Photocopy and Printing Service Business Ketintang Surabaya Region.To test the emprical model, IBM SPSS Statistic 23 and Microsoft Excel 2013 was used. This research is quantitative, and the type of data is the data type of subject. The population was all of The Photocopy and Printing Service Business enterprises in the Ketintang Surabaya region. The sampel is 40 The Photocopy and Printing Service Business. Researchers chose purposive sampling, which became the sample is business/manager/employee of the business. The results of the study indicate that innovation has no significant effect on employee performance, and management control systems have a significant positive effect on employee performance and management control systems affect performance with innovation as varaibel which strengthens the relationship between the two. However, the overall conclusion illustrates that the photocopy service business feels sufficient with a management control system that can affect employee performance, while innovation is varaibel which strengthens the relationship between the two. Keywords : Management Control System, Employee Performance, Innovation
EVALUASI PENYUSUNAN TARGET DAN REALISASI PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN TUBAN DWI WINARKO, SEPTA
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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The study aims to determine a relationship between the target with realization of hotel and restaurant tax in Tuban, to know relation between targeting and realizating hotels and restaurants tax revenue in Tuban, so can be used as one of basic determination of the policy to increase hotels and restaurants tax revenue there. This research are primary and secondary data. Primary data were obtained from three informants included targeting and realizating hotel and restaurant tax. The analysis method used in this study is simple method of correlation analysis and interview. The result shows that the target correlation test have a strong relationship with realization of both hotels and restaurants tax in Tuban. The result of interviews at collective tax from the hotel and restaurant tax sector in Tuban?s good, but in the tax collection there?s a lack of operational resources and facilities that can support the activity in the field. Keywords: targeting, realizating, hotels and restaurants tax
SUKSESI DAN KINERJA KEUANGAN ATAS KEBERLANGSUNGAN PERUSAHAAN KELUARGA DI INDONESIA NUNGKY BUDIARTI, ELIZA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
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Family business is a business that is usually derived from the founder or the previous generation to the next generation. But not many family business especially in Indonesia which thought and planned succession process. The continuation of the family business in the future is also uncertain. In addition, the family businesses performance also possible lower than non-family business, which are motivated by the chance of conflict on family business. By using descriptive qualitative method, with a conceptual approach. The results obtained indicate that the family business in Indonesia has a good financial performance because it is also supported by the motivation of the companys establishment. As well as the family business succession process in Indonesia have good planning from the previous generation and are supported with a good competence of the successor. So the continuation ofthe family company in Indonesia can take place with a long-term orientation. Keywords : family business, succession, financial performance
PERENCANAAN PERSEDIAAN OBAT DENGAN METODE ECONOMIC ORDER QUANTITY(STUDI KASUS DI APOTEK “X”, “Y”, “Z” DI KOTA SURABAYA) WAHYU NUGROHO, ROBI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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Inventory one of the most important components in the trading business especially pharmacies. So there is a need for inventory planning so that the operational activities of the pharmacy is running well. But at this time the pharmacy has not applied any method in inventory planning is limited to estimates only. So the purpose of this study is to know the planning process of three pharmacies when reviewed by the method Economic Order Quantity. So it can be known when the optimal order, how frequent purchases in a year, how much security, and the time of repurchase of inventory, maximum inventory, and total cost of medical supplies. The results of this study indicate that there are total cost savings from pharmacies "X", "Y", and "Z" by using Economic Order Quantity method. Keywords: Inventory, Economic Order Quantity
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ZAHROH, HIKMATUZ
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
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This study aims to determine the effect of institutional ownership on firm value and financial performance as an intervening variable. Research observations were made on manufacturing companies listed on the Indonesia Stock Exchange for three years (2014-2016). The sample of this study was determined by purposive sampling method which was chosen based on the criteria that had been determined so that 120 data were available to be studied. In this study, the hypothesis was tested using a path analysis technique which was carried out through a linear regression analysis test. The results of this study indicate that institutional ownership (KI) affects the value of the company (NP). Institutional ownership (KI) affects financial performance (ROA), financial performance (ROA) affects the value of the company (NP). Financial performance (ROA) is not able to mediate the relationship between institutional ownership (KI) to firm value (NP). Keywords: Institusional Ownership, Firm Value, Financial Performance

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