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INDONESIA
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 8, No 1 (2014): AKUNTABILITAS" : 6 Documents clear
PENGARUH BELANJA PEGAWAI, BELANJA BARANG JASA, BELANJA MODAL DAN JUMLAH ASET TETAP DAERAH TERHADAP KEMAMPUAN KEUANGAN PEMERINTAH KABUPATEN KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2008 - 2013 Septa Efrieni Putri
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8785

Abstract

Regional Autonomy aims to realize the independence of regional development in all aspects of life. Through autonomy, all regions in Indonesia are expected to be able to carry out all government affairs and development by relying on local own revenue (PAD). The main characteristic that embodies an autonomous region capable of berotonom lies in the financial capacity of the region. This means that the autonomous regions must have the authority and ability to explore their own financial resources to manage and use sufficient finances to finance the implementation of local government. This study aims to determine the effect of personnel expenditure, goods and services expenditure, capital expenditures and total fixed assets of the district to the financial capacity of municipal districts in the province of South Sumatra, amounting to 15 districts of the city period 2008-2013. The data used in this research is panel data that is quantitative. Further data in the analysis with Random Effects method with the help of data processing software eviews version 6. The results of this study conclude that personnel expenditure, goods and services expenditure, capital expenditures and total fixed assets area together significantly influence the financial capacity of the region. Employee expenditure variable and service spending variable partially have a significant influence with positive coefficient direction, while variable of fixed asset area partially have significant effect with negative coefficient direction, while capital expenditure variable have no significant effect to to local financial ability. 
PENGARUH TAMBAHAN PERBAIKAN PENGHASILAN DAERAH DAN TUNJANGAN PROFESI TERHADAP KINERJA GURU PEGAWAI NEGERI SIPIL DAERAH SMA/SMK DI KABUPATEN MUSI BANYUASIN Yuliani Yuliani
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8786

Abstract

Efforts to improve the performance of teachers have been anticipated by the government to give a reward in the form of incentives .Musi Banyuasin , the government has reprogrammed incentives Income Tambahan Perbaikan Penghasilan ( TPPD ),while the Indonesian government through Law No. 14 Year 2005 on Teachers and Lecturers, has set the Tunjangan Profesi provision to teachers who have been certified .This means that teachers certified PNSD in Musi Banyuasin besides getting Tunjangan Profesi also get Tambahan Perbaikan Penghasilan Daerah (TPPD). By mindless why we conducted research to determine how the Tunjangan Profesi and TPPD influence on the performance of teachers in Musi Banyuasin .Thus between the budget that has been set with the resulting performance can be measured effectiveness and efficient so that it can be accounted for. Research conducted on a sample of 149 teachers, principals, and students . Based on the analysis of data obtained R Square 0.997 ( 99.7 % ) .Of the value of the significance of the value of the dependent variable t-test teacher performance can be deduced that TPPD and Tunjangan Profesi partially or stimulants ( together ) positive influence and significance ( < 0.01 ) on teacher performance PNSD SMA / SMK in Musi banyuasin .However, some indicators related to the utilization of the TPPD and Tunjangan Profesi there are still weaknesses , hence the need for further research , especially with regard to the factors that influence it .
PENGARUH PEMBIAYAAN MUDHARABAH,MUSYARAKAH, MURABAHAH, ISTISHNA DAN IJARAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Deasy Rahmi Puteri; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8782

Abstract

This research aimed at knowing the effect of mudaraba, musyaraka, murabaha, istishna, and ijarah financing on the profitability of Sharia Commercial Banks in Indonesia.  The profitability is measured by using return on assets (ROA).  The data used in this research were collected from the Quartely Financial Report Published by Sharia Commercial Banks during period of 2009-2013.  The sampling method of this research  is using purposive sampling.  The samples consist of three Sharia Commercial Banks.  Those are Bank Muamalat Indonesia, Bank Mandiri Syariah, and BRI Syariah.  The technical analysis used in reasearch is multiple linear regression.  This research found that the mudharabah and musyaraka financing have negative effect, while murabahah, istishna,and ijarah have positive effect on profitability of Sharia Commercial Banks in Indonesia.  However, only murabaha and istishna have significant effect on profitability of Sharia Commercial Banks in Indonesia.  
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN TUNGGAKAN PAJAK BADAN PADA KPP PRATAMA PALEMBANG SEBERANG ULU Aidil Fitrisyah; Ermadiani Ermadiani
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8787

Abstract

Tax is a very large source of state revenue and is used for the State Budget. Increasing tax revenues which are increasing year by year are also accompanied by greater tax arrears. One of the factors of the tax arrears is due to the level of awareness and taxpayer compliance (WP). This study aims to find out how much influence tax collection has with the Letter of Reprimand and Forced Letter on the Receipt of Corporate Tax Arrears at Palembang Seberang Ulu Primary Tax Office. The method used in this study is a quantitative method with emphasis on testing theory through measuring research variables with numbers and analyzing data empirically. In this study, researchers used primary data, namely data regarding the number of letters of reprimand and the number of sheets of forced letters issued to corporate taxpayers. While secondary data are data on the receipt of corporate tax arrears, agency history, and organizational structure. The population in this study is a corporate taxpayer registered at Palembang Seberang Ulu Primary Tax Office, which has tax arrears in 2010, 2011, and 2012. Based on the results of the research and discussion in this study regarding the effect of the number of reprimand letters and forced letters issued to the receipt tax arrears partially / individually, it can be concluded that both the number of letters of reprimand and the number of forced letters issued for corporate taxpayers have no significant effect on the receipt of corporate tax arrears at Palembang Seberang Ulu Primary Tax Office. The results of the study indicate that 12.9% of the receipt of agency tax arrears is explained by a reprimand issued while the side is 87.1% explained by other factors. This study also shows that 5% of the agency's tax arrears receipts are explained by forced letters issued while the 95% side is explained by other factors.
ANALISIS PENYERAPAN TENAGA KERJA PADA SEMBILAN SEKTOR EKONOMI DI SUMATERA SELATAN Ridwan Effendi
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8783

Abstract

This research is aim analysing whether there is  positive relationship between the labor demand with the gross domestic product, and negative relationship between the labor demand with wages atthenine economic sector in the South Sumatera province. The data were obtained from the central statistics agency and  Bappeda of South Sumatera province from 2005 to2013. The method used panel data regression analysis, which includes The best model, classical assumptions and criteria statistics. The results indicates that simultaneously GDP with wages have influential strong and significant against the labor demand. Partially GDP show positive and significant effect on the labor demand. While the wages tell negative and significant effect on the labor demand at the nine economic sectors in South Sumatera province.
KONSEPFAIR VALUE DAN PENGARUHNYA TERHADAP RELEVANSI : SEBUAH TINJAUAN TEORITIS ATAS PENERAPAN IFRS Agil Novriansa; Ahmad Subeki
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8784

Abstract

Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of international accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation.

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