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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.
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Articles 6 Documents
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Search results for , issue "Vol 9, No 2 (2015): AKUNTABILITAS" : 6 Documents clear
EFEKTIVITAS IMPLEMENTASI PERMENDAGRI 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA PADA PEMERINTAH DESA (Studi Kasus di Desa Pematang Sukaramah Kecamatan Mesuji Makmur Kabupaten Ogan Komering Ilir) Lis Fatmawati
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8863

Abstract

This study is aimed to know and assess whether the village finance management in Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir Regency has been implemented based on PEMENDAGRI Number 113 year 2014 or not. The data analysis technique in this study is descriptive analysis by using qualitative that are describing entirely and real concerning in village finance management in Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir regency. Village finance management are all the activities starting from planning and budgeting, implementation, structuring, reporting and responsibility. Based on the analysis and evaluation result had been done, can be concluded that PERMENDAGRI number 113 year 2014 in Village Government Pematang Sukaramah Village Mesuji Makmur subdistrict Ogan Komering Ilir Regency has been implemented but has not effective yet because there still some activities which done not based on the rule.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA RAWAT INAP (STUDI KASUS PADA RUMAH SAKIT PUSRI PALEMBANG) Husnul Urfah
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8862

Abstract

The purpose of this research is to find out how the determination of inpatient tariff has been done by using activity based costing and to find out the great comparison of the inpatient tariff by using accounting based costing and the hospitalization rate used by the hospital. Quantitative method is used as the research method. The calculation of inpatient tariff which has been done by using ABC method has found the amount of room tariff for Super VIP class is Rp 1.094.112, VIP class is Rp 842.083, IA class is Rp 664.216, IB class is Rp 529.010, II class is Rp 466.070, and III class is Rp 369.983. Rate difference for class Super VIP Rp 94.112, class VIP Rp 42.083, class IA Rp 164.216, class IB Rp 129.010, class II Rp 226.070, dan class III Rp 219.983. Results of calculation of inpatient tariff by using activity-based costing method, when compared with the inpatient tariff used by the hospital at this time shows that for class II and III give the results are greater than other class because the imposition of overhead costs used ABC method for class II and III amount Rp 3.714.191.003 dan Rp 2.414.407.443, while the imposition of overhead costs by used tariff has been determined by hospital (tariff for class II Rp 240.000 and class III Rp 150.000) for class II and III amount Rp 1.912.600.000 and Rp 978.857.143. Because of that, the hospital should conduct an evaluation for the imposition overhead costs with reducing the cost of existing activities such as electricity cost, water and facilities depreciation.
ANALISIS LAPORAN PERTANGGUNGJAWABAN PERUSAHAAN TERHADAP STAKEHOLDERS DALAM PERSPEKTIF ISLAM (Studi Kasus Pada Bank Syariah Bukopin Dan BRI Syariah) Rahmi Farah Diba
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8864

Abstract

This study aims to analyze the compliance of Islamic banks to disclose the corporate social responsibility from Islamic perspective by using shariah enterprise theory. This study uses Bank Syariah Bukopin and BRI Syariah as the objects of the research. The data used in this study is obtained from bank’s annual report 2010-  2014 published in bank’s officialwebsite.This study shows that both of the banks have met vertical accountability to God properly. However, the disclosure of horizontal accountability to direct and indirect stakeholders as well as the nature have not fully achieved. For five years research period 2010-2014, Bank Syariah Bukopin and BRI Syariah continued to experience improvement in their corporate social responsibility report except for 2014, the year when the corporate social responsibility disclosure was not as well as the previous year.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DIBURSA EFEK INDONESIA TAHUN 2010-2014 Atikah Mustika; Rina Tjandrakirana DP; Ika Sasti Ferina
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8861

Abstract

This study aims to determine the influence of Intellectual Capital on Financial Performance of Banking Company in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital separately-using Human Capital Efficiency, Structural Capital Efficiency , Capital Employed Efficiency, or aggregately –using Value Added Intellectual Coefficient. ROA (Return on Asset)is a proxy of financial performance as the dependent variable.Purposive sampling method is used to determine the samples of this study.There are 12 banking companies that are listed in Indonesia Stock Exchange from 2010 to 2014.Results showed that simultaneously there is significant influence between Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and Value Added Intellectual Coefficient with ROA. However, if the measurements performed on the components of VAICTM (HCE,SCE and CEE) then only Structural Capital Efficiency , Capital Employed Efficiency and Value Added Intellectual Coefficient that have positive and significant influence on ROA.
PENGARUH PENJUALAN, BIAYA OPERASI, DAN RETURN SAHAM TERHADAP CORPORATE SOCIAL RESPONSIBILITY Devi Satria Putri
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8865

Abstract

This study aims to provide empirical evidence of the influence of sales, operating expenses, and stock returns manufacturing company in Indonesia Stock Exchange in 2009-2013 in the long run. Sales diiukur the natural log total sales, operating costs measured by the natural log of operational costs, the stock return is measured by the natural log stock return, while CSR is measured by a score of disclosure GRI G4. The sample used by 25 firms reporting CSR activities in the annual report of the company. The study concluded that sales, operating costs and stock returns have no significant effect on corporate social responsibility. This is due to the implementation of CSR in Indonesia mandotori so the motivation of these companies do CSR is to be able to avoid the company of a conflict with the public and the government, instead of focusing on product innovation and quality improvement, as well as care for the maintenance of the environment, economy, and energy conversion . 
ANALISIS FINANCIAL DISTRESS PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PERUSAHAAN Halimatusyakdiah Halimatusyakdiah; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8859

Abstract

This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.

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