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INDONESIA
Akuisisi : Jurnal Akuntansi
Published by Universitas Muhammadiyah Metro
ISSN : 19786581     EISSN : 24772984     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Muhammadiyah University of Metro. AKUISISI: Accounting Journal published twice a year on April and November, with the number of articles 10-20 per year.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 12, No 2 (2016)" : 6 Documents clear
PENGUJI MANIPULASI LABA REAL PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Yateno Yateno; Gustin Padwa Sari
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.106

Abstract

This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company's annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies.
EFFECT OF REGIONAL OWN REVENUE, GENERAL ALLOCATION OF FUND AND SPECIAL ALLOCATION OF FUND FOR CAPITAL EXPENDITURE BUDGET ALLOCATION Saifudin Saifudin; Septiana Sari
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.103

Abstract

The purpose of  first  regional autonomy for increase service public and economy every regional. The purpose of research for is to determine whether there is the of the Region Own Revenue, General Allocation Fund and Special Allocation of Fund for Capital Expenditure Budget Allocation. The Population of research this is all government District and City in Central Java of twenty nine District and Six City. The research  used secondary data of Actual Income and Expenditure budget realization report of Government province Central Java the years of 2010-2013. The way to analyze the data by using multiple linier regression analysis. Based on the result of this research concluded that partially Regional Own Revenue and General Allocation Fund has of the effect on Budget Capital Expenditure. While the Special Allocation Fund  does not effect on Budget Capital Expenditure. Simultaneously, The Regional Own Revenue, General Allocation Fund and Special Allocation Fund effect on Budget Capital Expenditure. Keywords : Regional Own Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure, and Regional Autonomy.      
ANALISIS PRODUKTIVITAS KERJA KARYAWAN DIKAITKAN DENGAN TIME MANAGEMENT Elmira Febri Darmayanti
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.104

Abstract

The increasing of society demand service of health will be more certifiable, effective, and reached these days oblige organizer of hospital to be more professional in conducting hospital management. The Apotek coordination with one of Installation Pharmacy under Governmental Hospital in West Java. Service factor placing human resource as an important element in it. Performance of Apotek’s employees determine satisfaction level of pharmacy services which is given to patient. So that, employees work productivity of the Apotek give an important contribution in pharmacy service system specially and service system of Hospital in general.The measurement method that used is work load, by using spot sampling method, which is representing work sampling pursuant to activity done at certain time dot and assumed to deputize an activity at that time dot. This method based on work characteristic, which are not chronological and requiring much time. Here in after analyzed about operating process as a whole, so that can be given alternatives for repairing process from time management. Its result indicate that entirely operation process at the Apotek will be able to influence employees performance. For that, after analysed we propose to repair the operation system.  Key Words : Productivity,Work Load, and Time Management.
TINJAUAN IMPLEMENTANSI AKUNTANSI BERBASIS AKRUAL DI PROPINSI LAMPUNG Yulita Zanaria
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.105

Abstract

Tujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pemerintah dalam penerapan suatu sistem untuk meningkatkan kinerja. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada pelaksana Satuan Kerja Perangkat Daerah (SKPD) yang menjadi responden di Provinsi Lampung yang sekaligus merupakan populasi.Penelitian ini bertujuan untuk menguji kendala implementasi akuntansi berbasis akrual terhadap kinerja pemerintah daerah pada pelaksana Satuan Kerja Perangkat Daerah (SKPD) Propinsi Lampung.Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik sensus Sampling. Sedangkan untuk analisis data mengunakan tehnik deskriptif kualitatif.Kata kunci       :  Akuntansi berbasis akrual, kendala, kinerja, Satuan Kerja Perangkat Daerah Propinsi Lampung
ANALISIS KOMPARASI INDEKS ISLAMIC SOCIAL REPORTING PERUSAHAAN PERBANKAN SYARIAH DAN PERUSAHAAN GO PUBLIK YANG LISTING DI JAKARTA ISLAMIC INDEX Citra Indah Merina; Verawaty Verawaty
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.100

Abstract

Islamic Social Index Reporting (ISR) is an index that measures the level of social disclosure that according to Islamic principles presented in the company's annual report. This research is aimed to compare the quality of corporate social reporting between the two groups of samples, namely the Islamic banking companies and companies listed in the Jakarta Islamic Index (JII) by using ISR index. This study uses a statistical test Mann Whitney test to compare based on six criteria; Funding and Investment, Products and Services, Employees, Community, Environment, and Corporate Governance between those two groups. The result of this study indicates that the Islamic banking company revealed more based on ISR index than the companies listing in the JII with exception for products and services where the value of first and second group is only slightly in 15.76%. The research proves empirically that the disclosures made by the company that actually operates with the sharia concept as Islamic banking companies are indeed better meet the ISR index than conventional companies listing in the JII. Keywords: Finance and Investment, Products/Services, Employee, Society, Environment, Corporate Governance, Mann Whitney Test
POTENSI WAKAF UNTUK PERUMAHAN DAN PERMUKIMAN RAKYAT Siswahyudianto Siswahyudianto
Akuisisi: Jurnal Akuntansi Vol 12, No 2 (2016)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v12i2.101

Abstract

Wakaf merupakan ibadah yang diutamakan dalam Islam, disamping taqorrub (pendekatan) diri kepada Allah swt, juga sebagai salah satu sarana mewujudkan kesejahteraan sosial dan sekaligus modal dalam perkembangan dan kemajuan agama Islam. Tanah wakaf luasnya mencapai 2.686.536.565,68 M2 (2,7 milyar M2) tersebar di 466.595 lokasi. Potensi tersebut masih perlu dipetakan dan diinventarisir. Dalam penelitian digunakan metode penelitian eksploratif dan penelitian deskriptif, penelitian kepustakan, penelitian analisis isi, sedangkan data dan sumber data berupa data teoretis yang berupa data primer dan sekunder, dan bersumber dari berbagai kajian ilmiah (buku, jurnal, tesis, skripsi). Metode pengumpulan datanya adalah metode dokumentasi. Hasil Penelitian; Pertama, pemetaan, inventarisasi dan pengembangan potensi harta benda wakaf untuk kepentingan ibadah dan kesejahteraan umum/ masyarakat khususnya pengembangan perumahan dan pemukiman. Instrumen keuangan syariah yang sudah dan sedang dikembangkan dalam skema pembiayaan perumahan dan permukiman antara lain: pembiayaan murabahah, pembiayaan mudharabah, pembiayaan istisna’, pembiayaan musyarakah, Pembiayaan Musyarakah Mutanaqishah, Hawalah, Sukuk (SBSN), Wakaf (wakaf tanah dan bangunan, serta wakaf tunai). Kata Kunci: Wakaf, Perumahan atau Pemukiman

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