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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 PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DI PT. SURABAYA INN BERKARYA AYU PUSPITA, DIAN Ayu
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
Publisher : Jurnal Akuntansi AKUNESA

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This study discusses the calculation, withholding, depositing and reporting incometax under Article 21 are carried out by PT. Surabaya Inn Berkarya. Discussion about thesuitability of withholding tax with tax provisions. Methods of research using descriptivemethod. Data collection techniques using the research literature and documentation.Analysis using qualitative descriptive analysis.The results of this study is the suitability of thecalculation, deduction and remittance of income tax under Article 21 in the PT. Surabaya InnBerkarya with tax laws. In the reporting has not been seen in the corresponding receipts fromthe Tax Office Primary Genteng.Keywords: Calculation, Withholding, Remittance, Reporting, Income Tax Article 21
ANALISIS SISTEM PENGENDALIAN INTERNAL SIKLUS PENGGAJIAN PADA PT. GOSEPA TOUR & TRAVEL RATNA SARI, DWI Ratna
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This research are doing on PT. Gosepa Tour&Travel. Interrnal control system ofpayroll cycle is necessary for prevent the possibility of fraud ythe might happen. The purposeof this research for knowing the organitation structure internal control system on PT. GosepaTour&Travel. The methode of this research using descriftif-kualitatif. With result thatinternal control system on PT. Gosepa Tour&Travel going on very well. This can be seenfrom job separation and responsibilities in organization structure. System of otoritation andrecording procedures are good. And also the implementation of healthy practices in carryingout their respective duties of each section.Keyword: Internal control system, payroll cycle, fraud
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE PADA PERUM PERHUTANI KBM-IK GRESIK SESUAI PERATURAN MENTERI NEGARA BUMN NO: PER-01/MBU/2011 RACHMAWATI, DYAMUSTIKA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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To improve the performance of BUMN comprehensively and optimal then theGovernment needs to make improvements to corporate governance byimplementing Good Corporate Governance (GCG). Writing a journal purpose isaimed at implementation of the GCG on Perum Perhutani KBM-IK Gresik inaccordance with Peraturan Menteri Negara BUMN No: PER-01/MBU/2011.Research methods used are descriptive, data capture techniques used areinterviews, observation, and library study with primary data and secondary dataused for analysis. The application of GCG on Perhutani KBM-IK Gresik not goodenough because only meet the 69.23 % Peraturan Menteri Negara BUMN No:PER-01/MBU/2001Keywords: Peraturan Menteri Negara BUMN, Good Corporate Governance,Perum Perhutani
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” FAJARIANI,
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Motor vehicle tax is one source of revenue that give considerable contribution tothe financing of government and regional development in East Java Province. Theimposition of a progressive tax rate on motor vehicles in East Java is the mandateof the East Java Provincial Regulation No. 9 of 2010. Own motor vehicle tax isone type of provincial tax provided for in Law No 28 of 2009. The purpose of thisstudy was to find out more about the Motor Vehicle Tax in East Java. The issue inthis study is how the rates charged in the collection of Motor Vehicle Tax ischarged at progressive field and how the reality of the new policy of theGovernment of East Java Province, whether the policy is the imposition ofprogressive tax rates are in accordance with the principles of taxation.Keywords: Motor vehivle tax, Progressive tax rate
EVALUASI SISTEM PENGENDALIAN INTERN DALAM MEMINIMALKAN RESIKO KREDIT MACET STUDI KASUS PADA KOPERASI SIMPAN PINJAM AN NISA’ NIKMATUL L, FARIDA Nikmatul
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Problems that often occur in financial institutions is stuck klaim, it required asystem to control. The purpose of this research was to evaluate how far theinternal control of credit has influence toward minimize stuck claim. Researchmethod used is descriptive qualitative. The result of this research indicates thatimplementation of the internal control at credit system has an important roletoward credit quality raising and can minimize procentation of stuck claimalthought it still has a few weaknesses.Keyword : internal control, stuck claim, credit
ANALISIS KEBIJAKAN PEMBATASAN KEPEMILIKAN BANK: SOLUSI MENINGKATKAN GOOD CORPORATE GOVERNANCE PUTRI LESTARI, FRISKA Putri
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Indonesia's banking crisis that began in late 1997 due to good corporategovernance has not been implemented. One way to improve the condition, the centralbank will issue a rule in the form of restrictions on bank ownership is not only forprivate banks owned by foreigners, but for all banks. There are three categories ofowners, the financial institutions are allowed to own 40%, non-financial institutionsand legal entities are allowed to have 30% of individuals, and individuals by 20%. Inorder to remain on this emerging policy objectives, namely to improve the GoodCorporate Governance, this policy needs to be done in stages. Implementation alsorequires preparation and implementation of a very mature and cautious. Restrictions onbank ownership of the majority of these will improve good corporate governance anddoes not affect the bank's business performance in the short term.Keywords: Banking, Bank Ownership, Good Corporate Governance
PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2011 MASAYU K, HANUM Masayu
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Reducing the inflation rate after the global financial crisis and declining interest rates areexpected to improve the liquidity of companies, especially consumer goods industry with goodcash flow management. This study aims to determine whether the cash flow effect on liquidity.This research uses descriptive quantitative method with cash flows from operating, investing andfinancing activities as an independent variable and liquidity as the dependent variable. Data is asecondary data from financial statements of consumer goods industry in Indonesian StockExchange. The results showed cash flow effect on liquidity and investing cash flows have anegative impact on liquidity of the consumer goods industry.Keywords : cash flow, liquidity
ANALISIS PEMILIHAN BANK SYARIAH DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS NURUL KHOTIMAH, HENIFFA Nurul
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Analytical Hierarchy Process (AHP) is a method of decision making to thechoice priority determining problem of many alternatives. Based on the identification offactors that affect of decision making process of bank selection developed three levels.The first level is the goal of the problems of the bank selection. The second level is afactor taken into consideration in the selection of banks, consisting of five factors, theminimum initial deposit, satisfaction of service facilities, the number of branch offices,administrative costs and CAR (Capital Adequacy Ratio). The third level is the bankalternatives. In this research, the alternative bank is Bank Syariah Mandiri and BankBRI Syariah.Keyword: AHP, Analytical Factors,Bank Selection.
PERKEMBANGAN PENERIMAAN PAJAK DI INDONESIA WILIYAN PRADANA, IPUT Wiliyan
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The Purpose of this study is to know the Indonesia’s tax income grow. This study usedcomparative methods, that compare the same variable but more than two sample, orcompared in the different time. This study is use a secunder data. The result for this study isshow that Indonesia’s tax income growth is good enough. It can be seen from the Indonesia’stax income always increase every year. It caused that the tax reform give a big effect to theIndonesia’s tax income growth.Keywords : Tax Income Growth, Tax Reform, comparative methods
ANALISIS DAMPAK REFORMASI PAJAK 2009 TERHADAP KINERJA PAJAK DI INDONESIA (KHUSUS PPN DAN PPNBM) MARTHA SARI, LYA Martha
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Taxes constitutes to sectorally essential that becomes to prioritise government as sourceof States main acceptance. Utilised optimize State taxes acceptance, ditjen is Taxes doesreform on Statute VAT & Sales Taxon Luxurious Goods. To the effect of observational itis know impact marks sense taxes reform on VAT & Sales Taxon Luxurious Goods Lawto state taxes acceptance. After marks sense changing deep VAT and Sales TaxonLuxurious Goods Law apparently accepting state of that taxes type haven't reachedrealization target. It because of marks sense taxes restitution that is begat marks sensetaxation legislation regulation that let taxpayer for can delay taxes payment liabilitiesits upon propose objection and appeal. Therefore, tax sistem at our state stills to have isfixed to reach state acceptance target for further year.Keywords : Taxes reform, income tax, restitution.

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