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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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PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) CHOIRUL HIDAYAH, SITI Choirul
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
Publisher : Jurnal Akuntansi AKUNESA

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The research aims to know perception student majors S1 accounting as academicians againstconvergence IFRS. This research using primary data obtained by spreading questionnaire and do aninterview to respondents. Criteria for respondents majorsundergraduate accounting is still listed as astudent majors accounting strata 1 in Faculty of Economic Stratum 1 Universitas Negeri Surabayaand has been or is being studied financial accounting courses for students of accounting 1 Strata.This research can be known that college students looked at the convergence of IFRS needs tobe done, although students still familiar with PSAK (with US GAAP). Students assume if the processof convergence in Indonesia too fast so the university students feel more weight, has a duty is the dutyof to learn from the beginning of the newest financial standards prevailing in Indonesia.Keyword: perception, students, international financial reporting standards.
ANALISIS PENGGUNAAN SISTEM ELEKTRONIK PAJAK TERHADAP PENINGKATAN JUMLAH WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA AKBAR NISTAH TARAFATUR, VICKY
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The use of electronic system reduces the practice of collusion or bribery in DJP. It isnot necessary that the taxpayers come to DJP. Also, the data can be more organized and thecounting process will be done fast as it is computerized. This research is a descriptiveresearch, which is done to find the effects of electronic tax system on the number of taxpayersat KPP Pratama Surabaya-Gubeng. Empirically, since the electronic system was firstlaunched, there is quite a significant rise in the number of taxpayers at KPP PratamaSurabaya-Gubeng, from 624 in 2006 to 3.486 in 2007.Key Words: Electronic tax system, Taxpayers
ANALISIS PENGARUH PENDANAAN DARI LUAR PERUSAHAAN DAN MODAL SENDIRI TERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN AUTOMOTIVE AND COMPONENTS YANG GO PUBLIC DI BURSA EFEK INDONESIA AYU L, RATNA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this research to determine the effect from outside the company’s financingand equity capital either simultaneously or partially on the level of profitability in theautomotive and components industry sector. Method used in this research is descriptivekuantitative. The analytical method used is multiple linear regression analysis. Partially,based on the test results of this study indicate that the independen variables are outside thecompany’s financing (Current Liabilities and Long Term Liabilities) had no significant effecton the level of profitability, although the shareholder equity had significant effect on the levelof profitability. Simultaneously Current ratio, DER and primary ratio have a significanteffect on the level of profitability.Keywords: current lliabilities, long term liabilities, shareholder equity, ROI.
ANALISIS TENTANG GHARAR DALAM PENGGUNAAN METODE PENCATATAN AKRUAL AKUNTANSI BANK MUAMALAT CABANG SURABAYA YULFIA, ANA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Islamic banks using the accrual method of record-keeping that much debated asit contains elements of gharar (obscurity), where transactions in keterjadian atthe time, admit that many people assume that banks do window dressing. Thisresearch using the method deskriptip. Accrual accounting does not containelements of gharar because if the cost burden is to earn an income or financialyear period reported, eraric unpaid to be reckoned with because it is already arights or obligations that entities for recognition of income for Bank Muamalatadheres to the principle of time value of money.Key words: Gharar, the methodof recordingthe accrualbasisof Islamic banks
ANALISIS PERBANDINGAN RESIKO KEUANGAN BANK PERKREDITAN RAKYAT (BPR) PERSEROAN TERBATAS DAN BPR KOPERASI MIKNYO JADMIKO, ANDREAS Miknyo
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This study aims to analyse and compare the financial risk on two BPR withdistinct legal entity . Consist of BPR with legal entity of “Perseroan Terbatas” andBPR with legal entity of “Koperasi” . This study uses two samples, namely BPRPerseroan Terbatas "PT" and BPR Koperasi "KOP". Analysis using the Z-Scoremethod (discriminant analysis). The analisys result shows the level of financial riskof each BPR.Keyword : Z-score, Financial Risk, BPR.
ANALISIS VALUE FOR MONEY DALAM MENINGKATKAN MUTU PELAYANAN PUBLIK PADA STASIUN KERETA API SURABAYA KOTA FILAILI HERAWATI, ARIEF Filaili
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Research aims to determine the influence of value for money in improving the qualityof public services at the railway station Surabaya Kota by using the methods ofdescriptive qualitative. The data type that used is the primary data and secondarydata. Primary data in the form of interviews and secondary data in the form ofannual report PT. Kereta Api Indonesia (Persero) 2011 period obtained from theofficial website of PT. Kereta Api Indonesia (Persero). The result showed that thereare inter - related relationship between value for money to improve the quality ofpublic services at the railway station Surabaya Kota.Keywords: Value for money, public services, railway station.
STUDI PERBANDINGAN MODEL PERHITUNGAN LABA ANTARA PEGADAIAN SYARIAH DENGAN PEGADAIAN KONVENSIONAL LUGITO, ARMAN
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The objective of this study is to compare profit model Sharia pawnshop and Konvensionalpawnshop. By using descriptive qualitative research the study portrays the accountingsystem between Sharia and Konvensional pawnshop. The purpose of this study is to knowhow the Sharia and Konvensional pawnshop get the profit with personal accountingsystem. Then, by this study to hope give information for people get decision and tochoose the pawnshop. Finally, between Sharia and Konvensional pawnshop, Sharia is notuse pay loan method to get profit dan Sharia pawnshop is not use fidusia model to getprofit.Keyword: Profit, Sharia accounting, Konvensional accounting
DROPBOX PAJAK SEBAGAI INOVASI BARU PELAYANAN PERPAJAKAN UNTUK MENGOPTIMALKAN PENERIMAAN PAJAK ULA, CHAMIDATUL
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Taxes general directorate doing innovation newing to optimize taxesacceptance. That innovation which is as dropbox taxes. To the effect ofobservational it which is to know taxes acceptance before and after marks sensedropbox's facility. What accepting that have reached optimal result. Dropbox isplace forwarding SPT yearly for income tax, and income tax acceptance becomeslargest contribution deep accepting taxes as a whole. Before marks sense dropboxtaxes, taxeses accepting realization each year average under 95% of budgettargets. Meanwhile afters marks sense dropbox accepting realization taxes taxeseach year upon 96% of budget targets.Keywords : Dropbox, taxes acceptance, income tax.
PERBANDINGAN EFEKTIVITAS STRATEGI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN DALAM SRI-KEHATI INDEX (STUDI PADA METODE CAUSE BRANDING, VENTURE PHILANTROPHY DAN MIX METHOD) ERIANA, DEWI
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The introduction of Law No. 40 of 2007 and SRI-KEHATI index are the fact that CSR play animportant role in the corporate developments. Based on these phenomena, the purpose of thisresearch was to compare and find out differences of effectiveness csr strategy whichmeasured by three methods of csr (cause branding, venture philantrophy, mix method).Return On Asset (ROA) used as financial performance indicators. This research usedstratified sampling method with 18 samples and one-way ANOVA for hypotheses test. Theresults of this research conclude that there was significant differences on Mix Method totheir profitability.Keywords: Corporate Social Responsibility (CSR), Cause Branding, Venture Philantrophy,SRI-KEHATI index, Return On Asset (ROA)
PELAKSANAAN AUDIT INTERNAL DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE PADA SEKTOR PUBLIK PUGUH NUGROHO, DHIMAS Puguh
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this study is to know how the implementation of internal audit in achievinggood corporate governance in the public sector. The results showed that the implementationof internal audit in accordance with auditing standards and in accordance with the stages ofthe audit, it can increase transparency and accountability principles on good corporategovernance. Thus indicating the existence of significant influence in achieving goodcorporate governance in the public sector, which means that if an internal audit carried outwell, then good corporate governance is also performing well.Keywords: Internal audit, Good corporate governace

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