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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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PENERAPAN UNIVERSAL BANKING DI INDONESIA NOVENA FEBRIANI, MARIA Novena
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
Publisher : Jurnal Akuntansi AKUNESA

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As the development era, the current banking role increased to investment banking calleduniversal banking. This study aims to figure out the risks, opportunities and threats, as wellas things to consider in the application of universal banking. This study is qualitativedescriptive research which is to collect information from related literature. It shows thatthere are risks of application of universal banking which are the existence of negativeconsequences, the phenomenon of too big to fail, overlapping, and risk transfer.Application of universal banking also has opportunities and threats of increasing profits,potential collusion, encourages conflicts of interest, and moral hazard. In addition, theapplication of universal banking needs to consider things related to human resources, riskmanagement, consumer protection, and the soundness of banks.Keywords: universal banking, risks, opportunities, threats
MOTIVASI MAHASISWA S1 AKUNTANSI 2009 PADA UNIVERSITAS NEGERI SURABAYA UNTUK MELANJUTKAN PENDIDIKAN (PPAK DAN S2 AKUNTANSI) PURITAN, NISA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this research is to know what is motivation students of S1Accounting 2009 Unesa to continuing education, in PPAk and S2 Accounting.There are four kinds of motivation can be reference. That is the quality motivation,career motivation, economic motivation and social motivation. Beside that, thisresearch also reviewed the selection of students continuing their education toPPAk or S2 Accounting. Remind to much labor recruitment of find processaccountancy graduate and more high rivality of global work on the world. Thisresearch uses a descriptive qualitative method. The type of data is primary dataobtained through interviews. The technique to determining informant using thesnowballing technique at firstly they only 10 respondents and then increase become20 respondents. The result of this research showing students motivation tocontinuing their education are quality motivation, career motivation, economicmotivation, social motivation, motivation of parents demand and motivation to getAk/M.Ak’s degree. The result showing that quality motivation is the most highmotivation than the other motivation to continuing education. Beside that, the moststudents prefer to continue S2 Accounting education that students believe morecompetent than PPAk.Key words: motivation, PPAk, S2 Accounting
ANALISIS PENERIMAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK WAJIB PAJAK BESAR SETELAH PEMBERLAKUAN KENAIKAN PENGHASILAN TIDAK KENA PAJAK ERAWATI F, NOVITA Erawati
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The main of state income from non-oil sector is tax revenues. To increase tax revenues,the government made changes to the non-taxable income. Purpose of this study was todetermine the increase or decrease in tax revenue at Kanwil DJP Wajib Pajak Besarafter the enactment of non-taxable income increases. This study used a qualitativeapproach with a descriptive analysis. Any tax revenues will be processed the datamathematically, and compared from year to year. The results of this study is the taxrevenue, especially income tax Kanwil DJP Wajib Pajak Besar have increasedsignificantly since 2006 until 2009.Keywords: tax revenues, non-taxable income, income tax
PENERAPAN PENILAIAN ASET TETAP BERDASARKAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PT BANK JATIM CABANG NGANJUK S PUTRI WULANDARI, RATIH Putri
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Every financial institution or non financial institution must have fixedassets that used to support operational activities. Fixed assets mostlyused on a limitation term over 1 year. On fixed assets, we also knowabout cost of fixed assets, depreciation and fixed assets revaluation.Ruegulation that used for fixed assets is International AccountingStandards Board, but on the future with international standards, so weused International Financial Reporting Standards. These standardsused for financial information user’s easily.Keywords : Fixed assets, cost of fixed assets, depreciation, fixed assetsrevaluation, IFRS.
ANALISIS PENGARUH INFLASI TERHADAP TINGKAT PROFITABILITAS BANK MUAMALAT INDONESIA DAN BANK CENTRAL ASIA (BCA) TAHUN 2007-2011 FAUZIAH, RAVIKA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This research is performed in order to test the influence of the variable Inflation ratetoward Return on Asset (ROA), Return On Equity (ROE), and BOPO on BankMuamalat Indonesia and Bank Central Asia at 2007-2011 period. Analysis techniqueused is linear regression which is inflation rate as independent variable and ROA, ROE,BOPO as dependent variable. The result of this research conclude that the inflation rateis not significantly influence Return on Asset (ROA), Return On Equity (ROE), andBOPO.Keyword: ROA, ROE, BOPO, Inflasi.
ANALISIS SISTEM PENGENDALIAN INTERNAL KAS PADA PT. BANK NASIONAL INDONESIA (BNI) PARLIN P LINGGA, RAYKARD
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Cash is a form of assets, that is very valuable for the smooth operation of thebanking. Whereas, the controlling internal system are very affecting for theoperational management system in the banking activity, specially cash. If thecontrolling internal system was broken, so the banking activity will be disturbedand it will be affected the performance of the banking. The purpose of the study isfinding out of Controlling Internal System in the Indonesia banking. The bankingis National Indonesia Bank (BNI).Keywords : cash, controlling internal system, banking
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENDAPATAN DAERAH DI KABUPATEN GRESIK ADELINA, RIMA
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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Land and building tax revenues as a source of potential revenue and if the collectiondone efficiently and effectively, its full potential can be tapped by both as well as contributingto regional income. Determine of this study is to the magnitude of effectiveness of land andbuilding tax receipts and contribution receipts tax on income from land and building area inGresik District. Analysis of methods study was conducted by using qualitative descriptivemethod to describe the effectiveness of land and building tax receipts as well as contributeland and building tax receipts for local revenue in Gresik District in 2007 to 2011. From theanalysis of discussion can be seen that the collection of land and building tax in GresikDistrict has shown figures that are very effective with the average 104,28%. Then,contribution for land and building tax to local revenue in Gresik District somewhat lackingwith average 5,43%, so the land and building tax contribution can’t be perceived by GresikDistrict community.Keywords: Local revenue, Land and Building Tax, Effectivity, Contribution
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DI PROVINSI JAWA TIMUR RATNA PRADITA, RIZANDA Ratna
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The implementation of fiscal decentralization in addition to give an authority tothe Local governments, it is affecting the ability of that region to meet public concernalso, so that this study aims are to examine the effect of Region Authentic Revenue andGeneral Grant Allocation to Capital Expenditure Budget Allocation.The samples usedin the study were 38 Government Districts/Municipalities in East Java which are takenby using the census method. Analysis tool used is double regression test.The results ofthe test show that the only General Grant Allocation effects to Capital ExpenditureBudget Allocation significantly while Region Authentic Revenue has no significanteffect against the Capital Expenditure Budget Allocation.Keyword : General Allocation Fund, Capital Expenditure, Own Revenues.
EVALUASI EFEKTIVITAS FUNGSI SATUAN PENGAWAS INTERN (SPI) DALAM MELAKSANAKAN AUDIT INTERNAL OCTAVA PRATIVI, RYKE Octava
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this study was to determine how the implementation, effectivenessand efficiency of the Internal Supervisory Unit of the PT. XYZ in conducting internal auditin the company. The study was conducted using qualitative methods and two types ofresearch data, the primary data and secondary data obtained in natural conditions(natural setting). Primary data is collected by interviewing deeply the interviewees, thatwas implementation and documentation team of ISO 2008 : 9001 (in depth interview).Secondary data obtained through literature sources such as the Report of Inspection andQuality Management System ISO 2008 : 9001. To sharpen the study result, research objecttaken and observed is about the performance of the Internal Supervisory Unit inoverseeing the implementation of operational activities based on ISO 2008 : 9001 inGovernment Marketing Unit Project. The results showed an understanding of theprocedure has not been fully implemented Quality Management, as well as on contractsthat have not been conducted according to standards in terms of quality procedures of ISO2008 : 9001 which is contain of procedure related with customer.Keyword: Unit Supervisor Intern, Organization for Standardization (ISO)
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN BALANCED SCORECARD (STUDI KASUS PADA YAYASAN BINA HATI SURABAYA) RIDYANNINGTIAS, OKY
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This research aimed at measuring the performance of Yayasan Bina Hati by usingthe method balanced scorecards and approach descriptive qualitative. The typesof data used by researchers is the primary and secondary. Measurementperformance Yayasan Bina Hati using four perspective balanced scorecards,namely financial perspective, users perspective, perspective of business processinternal, and perspective learning and growth. The results of this research showthat there is an increase in performance Yayasan Bina Hati as measured by fourperspective balanced scorecard that is useful for the sake of short-term and longterm.Keywords: Performance, non-profit, and balanced scorecard

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