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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 164 Documents
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AKOMODASI KEPENTINGAN PEREMPUAN MELALUI ANGGARAN BERKEADILAN GENDER Yusnaini .; Yulia Saftiana
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.v6i1.3108

Abstract

This paper discuss how important budget gender as way to accomodate women interest. Public budgets are not merely economic tools, but summarise policies in monetery terms and express political priorities. Budgets, therefore, are not gender-neutral. They effect women and men indifferent ways, reflecting the uneven distribution of power within society as economic disparities, different living conditions and ascribed social roles. Gender budgeting seeks to make the gender impact of budgets visible and to transform them into an instrument increasing gender equality. Gender budgeting basically involves all levels of government, national, regional and local. Gender budgeting thus involves all stages of the budgetary process and implies gender-sensitive analysis, assessment and restructuring of budgets. Keyword: budget gender, public budgets, gender equality
ANALISIS PENGELOLAAN DANA PREMI PRULINK SYARIAH PADA ASURANSI SYARIAH PT. PRUDENTIAL LIFE ASSURANCE PALEMBANG Rizki Kusuma Damayanti; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
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.v7i2.8920

Abstract

In general mean, insurance is an agreement of insurer (insurance company) with insured (insurance customers). By accepting premium funds from the insured, insurer promised to pay a number of guarantee when the insured have a failure, damage and loss of some goods, etc. by the insured pay premium funds as much as determined by insurer every months. Progress of insurance in Indonesia currently has improved very significant. According to Association of Syariah Insurance Indonesia/Asosiasi Asuransi Syariah Indonesia (AASI) currently some of insurance company prefer to bulid unit of syariah insurance than to build a new company by focus to the syariah insurance, one of them is PT. Prudential Life Assurance. PT. Prudential Life Assurance offer to build unit of product link both of the conventional and syariah. This research will discuss about Management PRUlink Syariah Premium Funds Analysis on Syariah Insurance in Management PRUlink Syariah Premium Funds Purpose of this research to find out how to Management PRUlink Syariah Premium Funds. Types of this research used by the authors is descriptive and qualitative research method. Data used in this research is primary data and secondary data. Data analysis technic used in this research is descriptive data analysis method, because this research to describe Management Premium Funds mechanism PRUlink Syariah in PT. Prudential Life Assurance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, TINGKAT SUKU BUNGA DAN PERINGKAT OBLIGASI TERHADAP YIELD TO MATURITY OBLIGASI Ruth Samatha Hamzah
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.v8i2.8791

Abstract

This study is aimed to give better understanding the impact of Good Corporate Governance (GCG) implementation, interest rate, and bond rating on bond Yield to Maturity (BYTM) through controlled variable namely Debt to Equity Ratio (DER) and Return on Equity (ROE). BYTM is an indicator for the investors to foresee the future value of the bond until its payment due. In order to predict how marketable a bond is, investor must consider an array of aspects, be it internally (GCG and rating) or externally (interest rate).GCG variables that had been set in this study consists of four proxies, namely institutional ownership, managerial ownership, the size of independent supervisory board, and audit commitee. During a period of 2010-2012, 84 bonds from 16 companies were sampled in this study. This study employed panel regression method to analyze the data. The results of this study has shown that proxies from GCG variables, namely institutional ownership, managerial ownership, the size of independent supervisory board, and audit commitee, impart significantly negative effects on BYTM, whereas audit commitee gives unsignificantly positive impact. Interest rate and bond rating impart significantly positive and significantly negative impacts, respectively. Controlled variables of DER and ROE does not give significant effects.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERN ATAS SISTEM PEMBERIAN DAN PELUNASAN KREDIT GADAI Meiriza Riyandini; Ahmad Subeki; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (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.v7i1.8886

Abstract

The purpose of this study was to determine the effectiveness of internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office. And to find out the cause of the decline in the number of customers at PT. Pegadaian (Persero) Pallima Palembang Branch Office in 2010-2013 and its effect on performance effectiveness at PT. Pegadaian (Persero) Palembang Pallima Branch Office.This research is a qualitative descriptive study. The type of data used in this study are primary data and secondary data. The data used is the percentage data and customer classification, income data, loan amount data, and operational standards (SOP) at PT. Pegadaian (Persero) Palembang Pallima Branch Office. The method of analysis is by paying attention to the elements of internal control, namely the internal control environment, risk assessment, control activities, and information and communication.The results of the analysis and research show that internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office is quite effective because it has been in accordance with established procedures. In addition, the decline in the number of customers in 2010-2013 did not have a negative impact on the performance of PT. Pegadaian (Persero) Palembang Pallima Branch Office which can be seen at PT. Pegadaian (Persero) Palembang Pallima Branch Office which is increasing every year.
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 PERENCANAAN PAJAK DAN PRINSIP KONSERVATISME AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA ( Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015 ) Peri Purwanti; Ermadiani Ermadiani; Aryanto Aryanto
AKUNTABILITAS Vol 10, No 1 (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.v10i1.8808

Abstract

The purpose of this research is to analyze the influence of the Tax Planning and Principle of Accounting Conservatism to Earnings Management. Samples in this research are 10 Food and Beverage companies listed on Indonesia Stock Exchange from 2013-2015. This research used multiple linear regression analysis. The result shows that Tax Planning and Principle of Accounting Conservatism have influence on Earnings Management.
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, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
EFFECTS OF EXTERNAL FACTORS ON THE SMALL AND MEDIUM ENTERPRISES IN SOUTH SUMATERA PROVINCE, INDONESIA Jeffrey Tange
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.v9i1.8796

Abstract

Small and medium enterprises are known to be major contributors to the economy of South Sumatra. However, the support they receive from government and other stakeholders are insufficient to the size of the sector. This paper examines the effects of external macroeconomic and social factors such as credit, education, tax and inflation on small and medium enterprises employment in South Sumatra.  Secondary time series data from 1995 to 2014 was used for this research. The data was stabilized by first differencing then ordinary least squares method was applied to analyze the data. The results show that tax had strong negative influence on the SMEs employment at five percent significance level. Credit and education also had some impact on SMEs at ten percent significance level. However, their coefficients showed negative signs reflecting the negative growth of SMEs over the period. This meant that, despite the increases in credit received by SMEs and the primary and secondary school graduates entering the SME sector, the SME employment declined over the period. There was no significant influence on the SMEs by inflation over the period studied though the coefficient of inflation showed a positive sign disclosing that inflation had no negative impact on SME employment over the period covered.
ANALISIS SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH (PPKAD) KABUPATEN LAHAT Restu Inayah; Arista Hakiki; Relasari Relasari
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.v10i2.8892

Abstract

This research discussed about the analysis of regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah) (PPKAD) of Lahat Regency. Data Analysis method used in this research was the qualitative descriptive with the system approach a decipherment from an information system, which is accrual based SIMDA for Finance into part of the components (with the purpose) to identify and evaluate problems, chances, ,obstacles, and needs thus recommendation can be suggested.The result of the research showed that there are excellences, limitations, and internal controls on the regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (PPKAD) of Lahat Regency.
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.

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