cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agil Novriansa
Contact Email
agilnovriansa@unsri.ac.id
Phone
-
Journal Mail Official
jurnal.akuntabilitas@unsri.ac.id
Editorial Address
-
Location
Kab. ogan ilir,
Sumatera selatan
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 164 Documents
 1   2   3   4   5 
ANALISIS SISTEM PEMBIAYAAN ARRUM (AR-RAHN USAHA MIKRO DAN KECIL) PADA PT. PEGADAIAN CABANG SYARIAH SIMPANG PATAL KOTA PALEMBANG Elia Trianti; Inten Meutia; Aspahani Aspahani
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8923

Abstract

The purpose of this research is to know whether the implementation of financing system ARRUM conducted by PT. Simpang Patal Palembang Branch Office is in accordance with the related legal bases, namely Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and PSAK N 0.107 and Islamic microfinance concept with sharia mortgage and micro-small business. This research is a descriptive study with compare rule or Sharia according to Syariah with current practice of pawn. The sample OF This research is the Sharia Branch Pawnshop Of Simpang Patal Palembang. Based on the results of the analysis can be concluded that the practice of Rahn on the product Ar-Rum pawnshop Sharia is in accordance with the jurisprudence.
FAKTOR – FAKTOR YANG MENENTUKAN SEWA TEMPAT TINGGAL PADA KAWASAN EKONOMI DAN PENDIDIKAN DI KOTA PALEMBANG Chitra Puspitasari DN
AKUNTABILITAS Vol 9, No 1 (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.v9i1.8794

Abstract

The purpose of this paper is to analyze the influence Accessibility,Power Electric,Water Supply, Roominess, The Floor Level of Residential Rental in Economic Region and Education Region and the was difference between residential rental in economic and education region. Data used in this study are primary data obtained from interviews with respondents who guided the list of questions. analyze by using Ordinary Least Square (OLS). The result showed that variable of Power Electric, Water Supply and Roominess have significant effect to Residential Rental and then Accessibility and The Floor Level have not significant effect to Residential Rental in Economic Region and Education Region.  Variable of Power Electric and The Floor Level have negative effect to Residential Rental. There is differences residential rental in Economic and Education Region. Residential rental in Education Region is greater than Economic Region.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Heni Kurnia; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8890

Abstract

The purpose of this study is to examine and analyze whether the financial factors (liquidity, productivity, and bank debt) and non-financial factors (maturity and auditor reputation) effect on bond’s rating. This study is a hypothesis testing, with 11 companies enlisted in Indonesian Stock Exchange in 2011-2015, as the sample issuing bond and rated by PT. PEFINDO. The type of data used in this research was secondary data. The required data was obtained from the official website of Indonesian Stock Exchange and PT. PEFINDO, then it will be analyzed using logistic regression analysis and hypothesis testing using the chi-square test and wald test. From the results of the model summary, it shows the values of 0,354 or 35,4%, that means the contribution from liquidity variables, productivity, bank debt, maturity, and auditor reputation towards the ranked bonds are 35,4%, while the rest 64,4 % are described by other factors that are not included in this research.
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. 
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.
RELEVANCE OF FINANCIAL RATIOS TO DETERMINE THE DIVIDEND YIELD IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2005 - 2009 Eric Purniawan; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8766

Abstract

This study aims to determine the effect of financial ratios information to predict theDividend Yield. The financial ratios are projected into five independent variables, namelyNet Profit Margin (NPM), Return On Equity (ROE), Return On Asset (ROA), Return Oninvestment (ROI), and Debt to Equity (DER), and one dependent variable, namelyDividend Yield (DY).The population in this research are all of manufacturing companies that listed onIndonesia Stock Exchange in 2009 as many as 139 companies. By using the purposivejudgement sampling, it was determined there are 25 companies that are used as researchsamples. All data used in this research are secondary data that obtained from theIndonesia Stock Exchange's official website. The data analysis tool in this research is alinier regression because the independent and dependent variable in this research is inpercentage ratios variable. The data analysis techniques in this research includedescriptive statistical tests, classical test assumption and the linier regression test bothsimultaneously or separately.From the analysis of hypothesis testing simultaneously, it can be concluded that allindependent variables in this research have significant effect against Dividend yield inmanufacturing companies that listed on Indonesia Stock Exchange (2005 – 2009) with asignificant level sig= 0,012. From the analysis of hypothesis testing separately, it can beconcluded that only two variables that have a significant effect against Dividend Yield,those are Net Profit Margin (NPM) and Return On equity (NPM) with a significant levelsig= 0,029 and sig=0,038, so those variables are reliable in predicting the level ofinvestment gains (Dividend Yield).
EFFECT OF INFRASTRUCTURE ON ECONOMIC GROWTH IN SOUTH SUMATERA PROVINCE Kale Kaupa
AKUNTABILITAS Vol 9, No 1 (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.v9i1.8799

Abstract

The aim of this paper is to study the effect of water supply infrastructure and electricity infrastructure which are considered as public utilities and road infrastructure which is considered as public works on economic growth in South Sumatera. I further extend the analysis to include the impact of infrastructure on three key sectors: agriculture sector, manufacturing sector and trade sector. In this paper, I use time series data from year 2001 to 2013. I measure economic growth as per capita GRDP. The approach is based on the growth model of Barro (1990). Infrastructure capital is an input into aggregate production. Using physical infrastructure as independent variables and employing Cobb-Douglas production function in the framework of Barro’s growth model, the result provides clear evidence that electricity infrastructure and water supply infrastructure are significant and both positively affect per capita output in the province. This is also true in the agriculture sector, manufacturing sector and the trade sector. On the other hand, road infrastructure doesn’t not show any significant impact. Overall, the results are consistent with the widely-accepted idea in policy research that infrastructure plays an important role in promoting growth, as well as with the viewpoint that certain conditions of the  local economy may hinder the growth-related impacts of existing infrastructure.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana .; Mukhtaruddin .; Ika Sasti Ferina
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3101

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA RUMAH SAKIT SRIWIJAYA EYE CENTRE PALEMBANG Siti Maryana Fatrianisa; Rina Tjandrakirana; Yulia Saftiana
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8919

Abstract

This research aims to determine the accounting treatment of fixed assets in the Hospital Sriwijaya Eye Centre in which the company is engaged in the healthcare field. And to determine whether the accounting treatment of fixed assets of the company in accordance with generally accepted accounting treatment so as to provide future benefits to the company. Hospital Sriwijaya Eye Centre in general get their fixed assets in two ways: credit purchases, and assemble or build own fixed assets. The method used to calculate depreciation is the straight-line method for all assets except land. The results of the analysis and research conducted at the Hospital Sriwijaya Eye Centre that plant and equipment and depreciation methods used in principle has been implemented consistently and do not deviate from accounting standards generally accepted. But in this case the adjustment between the economic utilization of assets with depreciation methods applied by the company so that there are not appropriate assets that still need to be adjusted using the depreciation method to be able to provide future benefits to the company.
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR DISCLOSURE) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Efva Donata Ghozali
AKUNTABILITAS Vol 8, No 2 (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.v8i2.8790

Abstract

The purpose of this study was to examine the effect of ownership structure in terms of ownership and management of institutional ownership and company characteristics in terms of  industry type and company size on disclosure of corporate social responsibility (CSR Disclosure) on companies listed on the Indonesia Stock Exchange (IDX) the period 2007-2009. Sample selection method used is Purposive Sampling of companies listed on the Indonesia Stock Exchange (BEI), in order to obtain a sample of 189 companies. Testing method used in this study was multiple linear regression  model. The results of this study prove that the disclosure of corporate social responsibility (CSR Disclosure) is affected by ownership structure in terms of  management ownership, institutional ownership and company characteristics in terms of industry type and company size.

Page 2 of 17 | Total Record : 164

 1   2   3   4   5 

Filter by Year

2012 2023


Reset
Filter By Issues
All Issue Vol 17, No 2 (2023): AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS Vol 15, No 1 (2021): AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS Vol 13, No 2 (2019): AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS Vol 9, No 1 (2015): AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI More Issue