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ANALISIS PENERAPAN PSAK NO.45 PADA ORGANISASI NIRLABA (STUDI PADA LEMBAGA MASJID AT-TAQWA, SIDOARJO) WURYANI, ENI; PUTRI, ERIKA
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Mosque is one of the non-profit organizations that earns their wealth from donations. The Mosque made its financial statement with the aim of providing information to the donators about the donation they receive. The forming of non-profit organization financial statement in Indonesia is being regulated at SFAS 45. This research was using Qualitative Method research. This study aims to determine the application of SFAS 45 in the At-Taqwa Mosque, and reconstruct the financial report of the At-Taqwa mosque. The managements of At-Taqwa are still not acknowledged about SFAS 45. The institution should start to give a training about the practicing of SFAS 45, therefore the managements can acknowledge the financial reporting which is accordance with the applicable standards in Indonesia for non-profit organization and make the accountable financial report for the organization. Keywords: Mosque, Non-profit Organization, SFAS 45
PENGARUH VOLATILITAS ARUS KAS DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA WURYANI, ENI; DEWI HASTUTININGTYAS, PRASETYANA
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aimed to know the effect of cash flow volatility and managerial ownership on earnings persistence. The population used is a manufacturing company listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies become a research sample during period 2014-2017. Data analysis method used is multiple linear regression. The results of this research showed that cash flow volatility has no effect on earnings persistence, while the managerial ownership has a positive effect on earnings persistence. Keywords: Cash Flow Volatility, Managerial Ownership, and Earnings Persistence.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN WURYANI, ENI; SADIYAH, KHALIMATUS
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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This research aims to determine the effect of corporate governance mechanisms that are proxies through institutional ownership, managerial ownership, independent commissioners and independent directors on firm value. This research uses multiple linear regression analysis. The research sample is a company incorporated in the property, real estate and building construction sector period of 2015-2018 with a total data of 193. The results of this study indicate that the independent commissioners and independent directors has effect on firm value.
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI WURYANI, ENI; AYU MARDIANA, INDAH
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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This study aims to examine the effect of environmental performance on firm value with profitability as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Obtained sample of 33 companies with 132 observations from purposive sampling technique. The results showed that environmental performance has a positive effect on firm value and profitability can moderated the relationship between environmental performance to firm value.
PENGARUH LIMBAH INDUSTRI BATIK MENGGUNAKAN PEWARNA ALAMI DARI DESA WUKIRSARI TERHADAP VIABILITAS BAKTERI TANAH Ratih, Yanisworo Wijaya; santosa, purwono budi; Wuryani, Eni
Jurnal Ilmu Tanah dan Air Vol 11, no 1
Publisher : Prodi Agroteknologi, Fakultas Pertanian, UPN "Veteran" Yogyakarta

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Industri batik menggunakan pewarna alami sedang berkembang. Pewarna alami diperoleh dengan melakukan ekstraksi pada beberapa tanaman seperti jolawe (Terminalia bellirica), mahoni (Swieteniamacrophylla mahoni) dan indigo (Indigofera tinctoria). Tanaman tersebut sering digunakan sebagai antibiotik alami karena mampu menghambat pertumbuhan mikrobia. Kemampuan senyawa tersebut menghambat pertumbuhan mikrobia perlu diwaspadai karena ada kemungkinan bahwa paparannya dalam tanah dapat mengurangi populasi mikrobia. Penelitian ini mempunyai tujuan untuk mengetahui pengaruh limbah industri batik pewarna alami terhadap viabilitas bakteri tanah. Pengujian viabilitas sel dilakukan dengan mengamati pertumbuhan bakteri total, penambat nitrogen dan pelarut fosfat dalam tanah yang ditambah dengan masing-masing limbah jolawe, indigo, mahoni dan limbah pewarna campuran. Limbah dan tanah yang digunakan berasal dari desa Wukirsari, Imogiri, Kabupaten Bantul, DIY. Dilakukan pula karakterisasi terhadap limbah dan tanah yang digunakan. Parameter utama yang diamati meliputi jumlah sel bakteri total, penambat nitrogen dan pelarut fosfat, pH, serta kadar fenolik dan flavonoid. Jumlah bakteri total, penambat nitrogen dan pelarut fosfat diamati dengan metode taburan berturut-turut dalam media nutrien agar, Jensen’s dan Pikovskaya, sedangkan fenolik dan flavonoid dianalisis menggunakan metode spetrofotometrik. Hasil penelitian menunjukkan bahwa limbah meningkatkan pH tanah dari 5 menjadi 6,7. Kadar flavonoid dan fenolik limbah berturut-turut berkisar antara 0,14 sampai dengan 0,70% dan 0,18 sampai dengan 1,76%. Viabilitas sel bakteri tidak dipengaruhi oleh kadar flavonoid dan fenolik limbah. Pada umumnya limbah batik pewarna alami tidak menurunkan viabilitas bakteri tanah.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN JOMBANG WURYANI, ENI; DIAH PRECELINA, DEVIKA
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to examine the effect of budget goal clarity, accounting control, and reporting systems on the accountability of Jombang Local Government Performance. One hundred questionnaires were distributed directly to the heads of finance, head of accounting, and staff of Jombang Local Government as research respondents. The research uses quantitative methods that are processed with SEMPLS3.The results of this research show that the budget goal clarity and accounting controls has a positive effects on performance accountability, while the reporting system has a negative effect on performance accountability of Jombang Government.
PENGARUH STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN WURYANI, ENI; DWI KURNIATI, TYAS
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to determine the effect of capital structure, investment opportunity set, and liquidity on firm value. Of the 43 companies in the banking sector there are 41 sample companies and will be analyzed from 2015 to 2017. This type of research uses a quantitative approach with multiple linear regression methods that are processed with SPSS version 22. The results show that the three variables both capital structure have a positive effect on firm value, investment opportunity set (IOS) has a positive effect on firm value and liquidity has a positive effect on firm value.
PENILAIAN KEMUNCAK DAN ARCA MENURUT BALAI PELESTARIAN CAGAR BUDAYA JAWA TIMUR WURYANI, ENI; Khildun Nimah, Kubiyah
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This research aims to identify the assessment of peak and statue according to the East Java Cultural Heritage Conservation Centre. This research uses descriptive-qualitative method. The result of this research is that the peak using estimation from many experts, but they use fair value, replacement value, comparative value, and important value as the basic to estimate the value. Statue of Agastya is summing fair value and replacement value. After that, important value was counted by using Delphi scale, in which 0 is considered not important, 1 is quite important, 2 is important, 3 is very important. Then, it?s converted in the form of percentage: 0% is considered not important, 25% is quite important, 50% is important, and 75%-100% is very important. The percentage of the important value is multiplied by replacement value. Then, the results are summed with the replacement value.Keywords: Historical Assets, Assessment of historic assets, peak, statues
PENGARUH PARTISIPASI ANGGARAN, DESENTRALISASI DAN PROFESIONALISME APARATUR TERHADAP KINERJA APARATUR (PADA SKPD PEMERINTAH KOTA SURABAYA) WURYANI, ENI; CHANDRA SHINTYA, FERIN
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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This research aims to examine the effect of budgetary participation, decentralization and professionalism of apparatus performance. The object of this research is Surabaya Government SKPD as the instituion and the subject is the apparatus of the institution. This research is conducted with quantitative method using questionnaire for the data collection. Twenty six samples had been taken from Surabaya Government SKPD. The independent variable this research are budgetary participation, decentralization and professionalism of apparatus. While the performance of the apparatus is the dependent variable. Based on examination which was conducted using SMARTPLS3, budgetary participation, decentralization and professionalism of apparatus shows positive effect toward work performance of the apaparatus in this research.Keywords : apparatus performance, budgetary participation, decentralization, professionalism of apparatus.
PENGARUH PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM PERUSAHAAN WURYANI, ENI; ARDIANSYAH RAMADHAN, FERRY
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
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This study aims to determine the effect of bankruptcy predictions on the companys stock price. This study uses 20 state-owned companies that are listed on the IDX in the period 2012-2016 as a population. The criteria of the company that were sampled for this study were companies that indicated financial distress and healthy companies in the Altman z-score calculation. The multiple linear regression analysis model is the model set in this study. The results showed that regression shows the prediction of bankruptcy by the Altman z-score method which affects stock prices. Firm size control variable shows the results there is an influence on stock prices. The growth control variable shows that there is no effect on stock prices.Key Words : bankruptcy prediction, Altman z- score, financial distress, multiple linear regression