cover
Contact Name
Aisyaturrahmi
Contact Email
aisyaturrahmi@unesa.ac.id
Phone
-
Journal Mail Official
akunesa@unesa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Jurnal Akuntansi AKUNESA
ISSN : 23021195     EISSN : 2686438X     DOI : -
Core Subject : Economy,
Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan.
Arjuna Subject : -
Articles 597 Documents
PENGARUH ASPEK PERMODALAN, KUALITAS PIUTANG PEMBIAYAAN, PROFITABILITAS DAN LIKUIDITAS PERUSAHAAN PEMBIAYAAN TERHADAP PERTUMBUHAN LABA INTAN SARI, YUNITA
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
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Abstract

The purpose of this research is to determine the effect of capital aspect, quality of receivables financing, profitability, and liquidity on profit growth in financing companies. Capital aspect is measured by paid up capital-equity ratio, quality of receivables financing is measured by nonperforming financing, profitability is measured by return on asset, and likuidity is measured by current ratio. This research used 23 financing companies listed on Indonesia financial services authority during period of 2011 until 2015. The result showed that capital aspect, profitability, and liquidity have no effect on profit growth, but quality of receivables financing has negative effect on profit growth. Keyword:   paid up capital-equity ratio, nonperforming financing, return on asset, current ratio, profit growth
PENGARUH HIDDEN VALUE TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PUBLIK DI INDONESIA RIZANI, ALVIN
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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PENERAPANACTIVITY BASED COSTING SEBAGAI DASARMENENTUKAN TARIF JASA RAWAT INAP PADARUMAH SAKIT IBU DAN ANAK ARAFAH ANWARMEDIKASUKODONO, SIDOARJO FIRDAUS, IRWAN
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Hospitals are establishments engaged in the field to provide health care tothe community. The services provided must meet the standard which the toppriority is the satisfaction of patients. One of the services provided by the hospitalis rates of hospitalization services. With rates of hospitalization services, thisstudy aims to increase knowledge about the application of Activity Based Costingas determining for hospitalization and for comparison also input in the ratecalculation inpatient services at the Maternal and Child Hospital Arafah AnwarMedika Sukodono, Sidoarjo. The method of analysis in this research is using thecase study method. With the case study method will provide an overview of howthe application of hospitalization by using Activity Based Costing and is alreadyin line with the rates of hospitalization services required by the hospital. Keywords: Activty Based Costing, Cost Determination, Hospital
PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN CAHYA MANGGAR MAHDITA, SILFYANA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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This study aims to analyze the impact of R&D intensity and firms performance on firm’s value. Variable R&D intensity in this study was proxied by ratio IRND. The firms value was proxied by PER, while the firms performance was proxied by ROA. The sample data in this research are 172 data, the period is 2011-2015. Data analyze technique used simple regression.Based on the result test, it can be concluded that the Research and Development (R & D) intensity has effected on the firms value and firms performance. But the firms performance has no effected on the firms value.
PERSEPSI WAJIB PAJAK TENTANG PAJAK RUMAH KOS DI KABUPATEN TULUNGAGUNG JAWA TIMUR LINTANG PERMATA, RACHELLAURA
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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ABSTRACT The purpose of this study was to determine the perception of taxpayers regarding tax boarding house in Tulungagung, East Java. Tulungagung currently growing and started many educational institutions, both formal and non-formal and shops are built so many peoplebuild a boarding house. Based regulations number 16 of 2010 explains the tax charged to businesses boarding houses, ie which has more than 10 rooms. In reality there are many owners don’t register, and didn’t pay taxes. This study used qualitative descriptive approach. Interviews with DISPENDA Tulungagung, BPPT and owners boarding houses both registered and unregistered.The results showed the perception of taxpayers regarding tax boarding houses from various sources to produce a wide range of opinions, some have suggested the tax boarding house is illegal levies, there are levied and some are‘nt. There’s also a claim that boarding house tax is to be applied for building Tulungagung to be more advanced. Keywords: perceptions tax payers, regulations number 16 of 2010, owners boarding house.
PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, INTEGRITAS, SERTA KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA DARMAWAN SANTOSO, RIZKY
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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The purpose of this study is to determine the influence of professional skepticism, the independence, integrity and competence of auditors againts audit quality. As for the object under study is the auditor who works in the public accounting firm of Surabaya. The study was conducted using primary data in the form of a questionnaire. The population of this research that all auditors who worked on KAP in Surabaya, while the sample was selected using purposive sampling by taking 120 respondents. The study was conducted with a quantitative approach. Analysis of data using multiple linear regression analysis. The results of research by the author shows that the professional skepticism, independence, integrity and competence of auditors has a positive significant effect on audit quality. Simultaneously entire variable that are professional skepticism, independence, integrity and competence of auditors has a positive and significant effect on audit quality.   Keywords: Audit Quality, Professional Skepticism, Independence, Integrity, Competence.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN DI SEKTOR MANUFAKTUR PERIODE 2009-2013 DENGAN MENGGUNAKAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PRASETYO, RICHO
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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TINJAUAN PELAKSANAAN UJIAN NASIONAL DARI SISTEM PENGENDALIAN INTERNAL ROSADI, ARIZAL
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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This paper discusses the implementation of the Ujian Nasional (UN) in terms of internal control. Reviewing the implementation of the UN 2013 from the achievement of the purposes of the application of control systems because the UN in 2013 has gotten a bad image on the implementation. Also examines the efforts of the government in making changes in implementation of the UN Model 2014, an effort to improve the quality of national education. This paper written based on the review of documents and literature related to control systems and procedures for implementation of UN   Keywords: UN, review, internal control systems
PENGARUH KONVERGENSI IFRS, ASIMETRI INFORMASI DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING PADA PERBANKAN YANG TERDAFTAR DI BEI 2010-2014 JANNAH, ZAHROTUL
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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Income smoothing is a common phenomenon that occurs as management efforts to reduce fluctuations in reported earnings. Based on the recapitulation of the calculation of income smoothing on the financial sector, banks have the highest income smoothing indication conduct than other financial sectors. Jimbalvo (1996) said that the process of delivering information to income investor is influenced by accounting standards and information asymmetry,Other factors is managerial ownership. Hence, influence of IFRS convergence, information asymmetry and managerial ownership to  income smoothing. This research used 14  Banks company  listed in the Indonesia Stock Exchange, which are selected using purposive sampling during the research period 2010 until 2014. Data were analyzed using multiple regression with the help of the program SPSS 21 for windows. Based on test results concluded that IFRS convergence and information asymmetry  variable has no significant effect on income smoothing and Managerial ownership has positive significant effect on income smoothing. Keywords: IFRS Convergence, Information Asymmetry, Managerial Ownership, Income Smoothing
PENGARUH FINANCIAL DISTRESS TERHADAP LIKUIDITAS SAHAM ZANUAR FAHMI SURYA NEGARA, MOH
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
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ABSTRACT This research conducted to test the affect of financial distress to the stock liquidity. This research conducted due to a phenomenon in which company’s financial condition decreased and it might affect the investors activity in trading the shares.This research using quantitative and regression model. The sample used in this research are listed companies at Indonesia Stock Exchange that have DER > 1 during 2011-2015. The dependent variable is stock liquidity measured by Trading Volume Activity (TVA) and independent variable is financial distress measured by Altman Z-Score model.The result of this research indicates that the level of financial distress significantly have negative affect on stock liquidty that means more healthy the companies have lower stock liquidity. This indicates that investors are more active trading shares in companies which have higher financial distress rather than trading shares in healthy companies. Keyword : financial distress, stock liquidity, investor trading activity

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