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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 PERBEDAAN KINERJA KEUANGAN PERUSAHAAN ANTARA SEBELUM DAN SESUDAH BERPARTISIPASI DALAM INDONESIA SUSTAINABILITY REPORTING AWARDS (ISRA) SELAMA PERIODE 2007-2011 YUNISTIA FIRMANI, SHEILA Yunistia
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
Publisher : Jurnal Akuntansi AKUNESA

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The aim of the study is to determine the differences between company's financialperformance before and after participating within ISRA during the period 2007-2011by using approach quantitative descriptive. The data used by researchers is financialperformance with profitability ratio as ROA and ROE. Data obtained from thecompanies listed in Indonesia Stock Exchange and the companies that participated inISRA continuous period of 2007-2011. The result of the study show that there aredifferences in financial performance (using ROA and ROE as proksi of financialperformance) between before and after participating within ISRA during the period2007-2011.Keywords : Indonesia Sustainability Reporting Awards (ISRA), Return On Asset,Return On Equity
ANALISIS PENGARUH PEMUNGUTAN PAJAK REKLAME TERHADAP UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA RINAWATI, RENY
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The purpose of this research is to determine the much impact of advertisement tax collectiontowards regional revenue and the factors that influence of advertising tax collection. Themethod used is the data from Dinas Pendapatan dan Pengelolaan Keuangan at SurabayaCity from 2007 to 2011 by using the simple regression analysis. The results obtained from the95% confidence level, tax revenues from advertising tax is not significantly affect theregional revenue and the correlation between advertising tax and regional revenue is apowerful and positive or unidirectional.Keywords: advertising tax, regional revenue
PENGARUH ACFTA TERHADAP IKLIM INVESTASI DAN PENGUSAHA LOKAL DI INDONESIA CRISANDY WASONO, RESTA Crisandy
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This study aims to analyze the impact of the ASEAN-China Free Trade Area (ACFTA)agreement on the investment climate and SME in Indonesia and after the ASEAN-China FreeTrade Area (ACFTA) agreement is Indonesia's economy has improved or deteriorated. Thisstudy used a qualitative descriptive method. The results of this study is the ACFTA a positiveimpact on SMEs in Indonesia, because ACFTA growing number of SMEs in Indonesia. Growthof SMEs in Indonesia have an impact on economic development. In addition, SMEs are also ableto increase the amount of state revenue.Keywords: ACFTA, Impact, SMEs, economy.
ANALISIS PERBANDINGAN PENERAPAN PENGUKURAN KINERJA BERBASIS BALANCE SCORECARD PADA BADAN USAHA BERBENTUK KOPERASI KONVENSIONAL DAN KOPERASI SYARIAH ( STUDI KASUS PADA PRIMKOPKAR PT.WONOSARI JAYA DAN KOPERASI SYARIAH ANNISSA ) AMALIA RAHAYU, RETNO Amalia
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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The differences charateristic on each cooperative can be affect performance of thecooperative. Therefore, are required performance measurement with balance Sorecardsytem to asses all of the cooperative performance. This type of study is qualitativeresearch using discriptive approach. Data analysis used Balance Scorecard methodeby measuring cooperative performance with four perspektif. The methode of dataanalysis used is descriptive analysis. Based on the result of analysis, performace ofPrimer Koprasi Karyawan PT.Wonosari after using Balanced Scorecard has morebetter than Islamic Cooperative “An-nissa”. But both of the cooperation performancecan be able reflection the vision, mission and strategy that has been set.Keywords : Cooperative, Performance, Balance Scorcard.
ANALISIS PENGUKURAN DAN PENGAKUAN PENDAPATAN PADA PT. BNI SYARIAH CABANG GRESIK RIZQI MARCELLINA, SASKYA Rizqi
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This researchis entitled the Confession and Measuring of Income Profit Sharing atPT. BNI Syariah Gresik branch. The objective of this research is to know of how is theconfession and measuring of income profit sharing at PT. BNI Syariah Gresik branch and toknow what is the base for the confession and measuring income profit sharing. The results ofresearch show that the confession and measuring of income profit sharing at PT. BNISyariah Gresik branch has been adjusted with the new PSAK concerning with Mudharabahand Musyarakah Accounting that is PSAK No. 105 and 106 of 2007.Key words:Confession, Measuring, Income and Profit Sharing
UPAYA PREVENTIF YANG HARUS DILAKUKAN PERBANKAN SYARIAH DALAM MENJAGA KREDIBILITAS DAN KEPERCAYAAN PUBLIK TERKAIT PRODUK PEMBIAYAAN MURABAHAH, MUSYARAKAH, DAN MUDHARABAH CITRA SARI, WINDA Citra
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
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This study aims to determine the preventive measures that Islamic banking can be done inmaintaining the credibility and public confidence through product murabahah financing,musyarakah, and mudharabah. Research methods used in this study is a qualitative researchmethod with the descriptive analysis techniques. Efforts to do is abide by the Islamic bankingfatwa issued by the Dewan Syariah Nasional as well as avoiding the conventional conceptthat has long been known to the public.KEYWORDS:Syariah Banking, Murabahah, Musyarakah, Mudharabah, Credibility, Public Trust.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL (STUDI KASUS PADA BANK MUAMALAT SYARIAH DAN BANK TABUNGAN NEGARA) SAIFUL MUNIR, MOCH. Saiful
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Bank is one institution that has an important role as institution supporting in theeconomy of a country, because serves as a media owner with between user funds.Good picture as bad a bank can be seen from its financial performance. Thebank's performance as a whole is an overview of achievements reached in thebank, both concerning the funds and operational, technology and humanresources. The study is done to compare financial performance between banksyariah with bank conventional public in the period 2008-2011 with ratio camel (capital, asset, management earnings, liquidity ).Keywords: the ratio of finance, bank financial performance, the ratio of theCAMEL
ANALISIS PENGARUH PERATURAN MENTERI KEUANGAN NOMOR 102/PMK.011/2011 DAN NOMOR 90/PMK.011/2011 TERHADAP KEGIATAN PERFILMAN DI INDONESIA ARDI, SELVIA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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Taxation issues that occur between the importer's film and the governmentabout royalty tax rate and the amount of import duties.The effect of application ofPMK No.102/PMK.011/2011 and PMK No.90/PMK.011/2011 for import filmbusiness. The purpose of this study to describe the impact of the implementation ofthe PMK. Increase in the amount of taxes to be paid by importers of an impact onincreasing the cost of the film and also an increase in cinema ticket rates.Keywords: Importer film, Film imports, Tax rate, PMK No.102/PMK.011/2011and PMK No.90/PMK.011/2011
ANALISIS PENGARUH DER DAN INTENSITAS R&D TERRHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2008-2011) YULIANA, TANTI
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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The purpose of this research to determine the effect from debt to equity ratio andR&D intensity either simultaneously or partially on value of the firm inmanufacturing firm. Method used in this research is descriptive kuantitative. Theanalytical method used is multiple linear regression analysis. Partially, based on thetest results of this study indicate that the independen variables are debt to ratio hadno significant effect on value of firm, although R&Dintensity had significant effect onvalue of the firm. Simultaneously DER and R&D intensity have a significant effect onvalue of the firmKeywords: debt to ratio, R&D intensity,value of the firm
PENGARUH KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA SURABAYA KREMBANGAN ALFIAN, RAHMAD
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
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One of the most important state revenue is the tax sector. But the fact remains thatmany taxpayers do not have the awareness of taxation in the taxation obligations. Thepurpose of this study was to examine and analyze the influence of personal taxpayercompliance of tax revenue in the Tax Office Primary Surabaya Krembangan the period 2007-2010. The data of this study using secondary data, namely the number of personal taxpayer isregistered, the number of personal taxpayer who pays tax, and the amount of tax revenue inthe Tax Office Primary Surabaya Krembangan. Regression models are used in compliancewith the assumptions of classical test. Data analysis technique used was simple linearregression analysis techniques. Based on the analysis performed can be concluded that therewas no significant effect on the level of taxpayer compliance with tax revenues in the TaxOffice Primary Krembangan Surabaya Keywords: Tax Obligations, Taxpayer Compliance, Tax Revenues

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