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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 SISTEM INFORMASI AKUNTANSI KREDIT PEGAWAI NEGERI SIPIL PADA PT. BANK JATIM CABANG NGANJUK GITA PURI, ADITYA Gita
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Abstract

Credit is money supply based on engagement between customer (debitor) and bank with any party that should be paid with any condition term and interest and also penalty if the customer was late for installment payment. Purposing a credit proposal from debitor to the bank with any condition of their salary is called credit of civil servants for consumption, investment or additional working capital. These research used case study analysis on Bank Jatim. These research’s purpose is for analyzing and informing anyone about the legitimation and how the procedure of purposing credit of civil servants.Keywords: Credit, Credit of Civil Servants, Bank, Accounting Information system
ANALISIS STRATEGI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA SURABAYA TERHADAP PENINGKATAN REALISASI TARGET PENERIMAANNYA DARI TAHUN 2006-2011 ANGGRAENI, DIAN
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The aim of this research is to find out strategy billing tax collection and the earth and government buildings city surabaya to increasing acceptance the realization of the target. In this research using a method of analysis descriptive. Source of data used data is data the primary and secondary. The result showed that the government' s strategy city surabaya currently used not based on to improve the realization of tax revenue target of land and building every year. Keywords: Land and Building tax, Strategy poll, Regional Regulation, The realization of the target
EFEKTIVITAS PELAKSANAAN PEMERIKSAAN DALAM RANGKA MENINGKATKAN PENERIMAAN NEGARA DARI SEKTOR PAJAK (STUDI KASUS DI KPP TULUNGAGUNG) FLORENTIN LISTYANINGTYAS, ELLYA Florentin
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Calculation of effectiveness in terms of the settlement is calculated based on the issuance and realization of the Tax Inspection Warrant (SP3) is completed, the years 2009-2010 have the same level of effectiveness is the percentage of effective criteria 100%, whereas in 2011 had sufficient levels of effectiveness with a percentage of 75% less effectiveness. The result of the effectiveness of the settlement in terms of acceptance of the results of which are calculated based on the realization of targets and inspection provisions, which in 2009 had 110.03% effectiveness of the criteria is very effective. While the 2010 has the effectiveness of 104.35% which includes the criteria are very effective. While in 2011 has the effectiveness of 105.02% which includes the criteria are very effective. Because of the good cooperation between inspectors with the taxpayer, then they have the level of awareness and adherence to high pajakannya obligations. SP3 includes successful completion because of KPP Tulungagung SP3 can always finish within the allotted time is one year, although not resolved in 2011 but did not leave a lot of balance. Similarly, mean performance of the KPP Tulungagung already well because it can meet the set targets, KPP performance so far has been very professional, given the realization is not far from what was targeted. Keywords : tax and effectiveness
PENERAPAN GOOD CORPORATE GOVERNANCE PADA PERBANKAN DI INDONESIA SITI ARBAINA, ENDANG Siti
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Good corporate governance in banking is a bank governance that apply the principles oftransparency, accountability, responsibility, independency, and fairness. This article aimedto study The Implementation of Good Corporate Governance in Indonesian Banks. Goodcorporate governance is important because it can increase corporate profits andshareholders in the long term. But in Indonesian banking, implementation of good corporategovernance is weak, because law enforcement is not fully applicable to Indonesian banking.key words: good corporate governance, transparency, accountability, responsibility,independency, and fairness
DAMPAK KEBIJAKAN PERATURAN DAERAH NOMOR 4 TAHUN 2011 TERHADAP PAJAK RESTORAN DAN TINGKAT REALISASI PAJAK RESTORAN DARI TAHUN 2007 SAMPAI 2012 DYAN PRAVITASARI, FEMKA Dyan
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this research is to know the changes that occurred after the new regulation was issued and to find out the level of realization of the reception and the restaurant tax growth.The method used is a qualitative descriptive. The results of this research can be known to be a tax receipt system using just my assesment, bakery and catering in the tax area, limit the imposition of minimum tax imposed in the omzet new rule 15 milion and growing acceptance of the tax sector in increasing althought realization does not match the expected targets.Keyword: restaurant tax, region tax, growing realization
PENERAPAN MANAJEMEN RISIKO PADA PERBANKAN DI INDONESIA KARTIKA SARI, LISA Kartika
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study aims to determine how to manage bank risk management, the advantages, benefits and barriers in implementing risk management in banks and the impact of risk management related to pillars of Indonesia Banking Architecture (API). The method used in this research is descriptive analysis of the qualitative approach. The result shows that, how to manage risk can be done by identifying risks, each risk measure, monitor and control risks. Benefits of riskmanagement is to create a strong banking infrastructure in order to improve the competitiveness of the bank but have constraints on low surveillance systems. The impact of the implementationof risk management have a good effect related to the implementation pillars of indonesia banking architechture so that the structure of banking system healthy, independent and effective supervision, a strong banking industry, and protected consumer. Keywords: API, Benefits, Pillars, Risk Management, Risk Profile.
ADAKAH PENGARUH FINANCIAL CONDITION, FINANCIAL PERFORMANCE, GROWTH, AND RECEIVABLE/INVENTORY TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN? PUTRI VIRGONIA PUSPI, HARDIYANA Putri Virgonia
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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The purpose of this research is to find the influence of financial conditions, financial performance and rapid growth is an important part in the detection of financial statement fraud on a large scale company. This study investigated the usefulness of annual financial reporting published in idx. This research method is a method of associative quantitative. Binary logistic regression used implementation of detection. Based on related research review has been conducted, the results of this research show that a significantly impact on ROA detection of fraudulent financial reporting in many companies.Keywords: fraud, auditing standard, financial statement fraud, fraud detection methodsPENDAHULUAN
REGULASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA DAN NEGARA MAJU SEPTARINI, NISA
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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Abstract

Transfer pricing is a price transaction happened between companies with special relationship. It could be conducted among others with taxes motivation, in which the main objective is to transfer the tax burden from the higher rated country to the lower rate jurisdiction. Provisions of the Act confirms KUP transfer pricing practice is a form of tax planning that does not violate the terms of taxation. Transfer pricing is categorized as a crime if it cost the state to avoid taxes. Then the formulation of the problem under study is how the transfer pricing regulations and practices in Indonesia and developed countries. The goal is to see the extent of his experience of transfer pricing practices. Conclusions can be drawn, namely Japan and the United States has implemented transfer pricing practices in accordance with the provisions and the OECD guidelines in optimizing Advance Pricing Arrangement (APA). Therefore, Indonesia should refer to the two countries in the practice of transfer pricing regulations, because until now has not made the rules of procedure.Keywords : transfer pricing, OECD guidelines, taxation.
ANALISIS PERBANDINGAN PSAP NO. 4 CATATAN ATAS LAPORAN KEUANGAN DENGAN LAPORAN KEUANGAN KPP BEA CUKAI REZA FACHRUDDIN, NIZAR Reza
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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KPP Bea Cukai type Tanjung Perak Surabaya Municipality is one of the government agencies engaged in Export and Import Services. KPP Bea Cukai Tipe Madya Tanjung Perak Surabaya Municipality is the main area of Customs Tax service in and out of exports and imports. But in this discussion the author only gives an overview of review notes to financial statements. notes to the statements made to help make it more easier for users to read financial statements. Based on research results. it can be concluded that the notes to the financial statements on KPP Bea Cukai Tipe Madya Tanjung Perak Surabaya, in the formulation according to the PSAP number 4. In a review accompanying Notes to Financial Statements on KPP Bea Cukai Tipe Madya Tanjung Perak Surabaya already present in accordance with the PSAP number 4.Keywords: public sector accounting, government sector accounting
ANALISIS PENERAPAN AKUNTANSI SYARIAH SISTEM BAGI HASIL DALAM PROGRAM TABUNGAN PADA BANK SYARIAH MANDIRI CABANG GRESIK PUTRA, ADITYASMONO
Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012)
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This study aims to analyze the application of Islamic accounting in Gresik City Bank Syariah Mandiri. The method used is descriptive method is to compare the application of the object of research with existing theories and then drawn a conclusion. These results indicate that the application of accounting in the Islamic Syariah Mandiri Bank is well in accordance with the principles of Islamic Accounting. Bank Syariah Mandiri apply the principle of mudharabah muthlaqah in the BSM savings program. While in principle sharing for Bank Syariah Mandiri using the method of revenue sharing. The application of Islamic Accounting in the calculation of sharing at Bank Syariah Mandiri is in appropriate with his theory with the same results in a monthly report Income Distribution. Keywords: Islamic Accounting, sharing system, savings

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