Akuntansi'45 : Jurnal Ilmiah Akuntansi
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
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<![CDATA[MENGUKUR KINERJA SUMBER DAYA MANUSIA DENGAN PENDEKATAN HUMAN RESOURCES SCORECARD ]]>
<![CDATA[Alia Rezki Amalia]]>;
<![CDATA[Haliah Haliah]]>;
<![CDATA[Nirwana Nirwana]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.270
<![CDATA[Human resources are one of the main factors in determining the success of a company, agency, or organization so that it becomes an inseparable unit. Therefore, it is necessary to have human resources with high competence to support the improvement of employee performance. Human resources scorecard is the capacity to design and implement a HR strategic measurement system that represents an important tool that companies used to develop and deploy more effective HR strategies. The purpose of this study is to describe the measurement of employee performance using the Human Resources Scorecard measurement system approach from various perspectives. This study uses a systematic literature review. The results of the review show that the average performance achievement that meets the performance level is good, although there are still some from the perspective of this Human Resources Scorecard that has not been achieved in both the service and manufacturing industries. Consequently, every company must be able to assess the performance of its employees so that it can increase motivation, provide comfort and improve the contribution of each individual in the company so the goals could be achieved.]]>
<![CDATA[COMPARISON OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON THE PERFORMANCE OF ISLAMIC COMMERCIAL BANKS (Comparative Study Tarakan Indonesia and Sabah Malaysia) ]]>
<![CDATA[Ana Sriekaningsih]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.339
<![CDATA[The research was carried out to find out how far the strategy formulation, organizational commitment and leadership style affected to the implementation Good Corporate Governance that would influence the performance of Islamic Commercial Banks (ICB) in Indonesia and Malaysia. There were two research objects namely 53 employees of Islamic Commercial Banks in Indonesia and 53 employees in Malaysia. Data collection was done by using questionnaire, then validity and reliability test was done which has approved that data was valid and reliable. The data was analyzed by path analysis and processed by SPSS. The result of research showed that both countries’ governance was regulated in separated law and regulation with conventional system. Variable of strategy formulation and leadership style were significantly influenced to the implementation of good corporate governance on Islamic Commercial Banks in Indonesia and Malaysia. While the variable of organizational commitment was not significantly affected to the good corporate governance in Indonesia, but it had significant effect in Malaysia. Strategy formulation and organizational commitment had significant effect on the performance of Islamic Commercial Banks in Indonesia but leadership style had no significant effect on the performance. When the strategy formulation, organizational commitment, leadership style and good corporate governance implementation were regressed together to predict performance, strategy formulation and organizational commitment remain significant. However, leadership style and Good Corporate Governance implementation had no significant effect on the performance]]>
<![CDATA[Analisis Pengaruh Jenis-Jenis Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Surabaya Wonocolo) ]]>
<![CDATA[Ali Muhdor]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.340
<![CDATA[Tax is one of the most potential state revenues and is the backbone of state revenue in the State Revenue and Expenditure Budget (APBN). The purposes of this study are 1. To find out whether there is a partial effect of the types of tax audits on the level of compliance of corporate taxpayers at the Pratama Surabaya Wonocolo Tax Service Office? 2. To find out whether there is a simultaneous effect on the level of corporate taxpayer compliance at the Pratama Surabaya Wonocolo Tax Service Office? The results of data analysis obtained from testing the dominant influence is the Tax Audit Selection Criteria with a correlation coefficient of 0.816. This shows that there is a very strong positive correlation between the selection criteria for tax audits and taxpayer compliance at KPP Pratama Surabaya Wonocolo. The hypothesis reveals that there is no effect of routine tax audits on taxpayer compliance at KPP Pratama Surabaya Wonocolo with a large effect of only 15.7%, while the selection criteria for tax audits has an effect of 40.3%. This study provides empirical evidence that routine tax audits have no significant effect on taxpayer compliance at KPP Pratama Surabaya Wonocolo.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI MANAJEMEN PT. GAS ALAM SEJAHTERA SIDOARJO ]]>
<![CDATA[Radinal Rizki Styanto]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.341
<![CDATA[The research objective was to determine the role of Management Information Systems at PT. Prosperous Natural Gas Sidoarjo. The research method uses a qualitative approach with informants from the management of PT. Sejahteraa Natural Gas Sidoarjo. Data collection by observation and interviews. The results showed that there was no computer-based management information system at PT. Prosperous Natural Gas Sidoarjo. All records use manual records, making it very difficult for users to find just one data. Therefore PT. Gas Alam Sejahtera requires a Management Information System that has been computerized to facilitate company management in making decisions.]]>
<![CDATA[PENERAPAN LAPORAN KEUANGAN DENGAN METODE RASIO CAMEL UNTUK MENILAI KINERJA KEUANGAN PADA BANK BTN YANG TERDAFTAR DI OJK ]]>
<![CDATA[RM Bramastyo Kusumo Negoro]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.355
<![CDATA[Banks play an important role in the economy of a country, therefore a healthy bank is needed. Assessment of the health of a bank can be measured using the CAMEL method based on regulations issued by Bank Indonesia No. 6/10/PBI/2004 because Bank Indonesia is the Central Bank whose regulations regulate the Bank Soundness Level. The purpose of this study was to determine the soundness of the State Savings Bank (BTN) in the 2017-2019 period, of which all four were State-Owned Enterprises (BUMN). The research method used is the CAMEL ratio method (CAR, KAP, NPM, ROA & BOPO, LDR). The results of the research for the last 3 years, after being measured by the applicable standard Bank Indonesia regulations, it was found that the average soundness level of Bank BTN was in the Pretty Healthy Predicate. State-owned banks should improve their financial performance to increase the predicate as healthy or very healthy banks because SOEs are banks that have the largest assets in Indonesia]]>
<![CDATA[PENENTUAN TARIF RAWAT INAP MENGGUNAKAN ACTIVITY BASED COSTING SYSTEM (STUDI KASUS RUMAH SAKIT DI SIDOARJO) ]]>
<![CDATA[Sutopo Sutopo]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.356
<![CDATA[Determination of tariffs using an activity based costing system is a very important decision in the home. The purpose of this study is to determine the rate of inpatient services based on an activity based costing system that can be applied in hospitals so that accurate cost information can be achieved. Data collection techniques include observation, interviews, documentation. The results of this study indicate that the determination of rates with an activity based costing system is determined by several stages based on the activities used by each inpatient service so that it is an effective and efficient calculation method in determining the total cost of the product. The conclusion is that the determination of tariffs with an activity based costing system is an effective and efficient calculation method in determining the total cost of the product.]]>
<![CDATA[PENERAPAN METODE FULL COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI ( STUDI KASUS PETERNAKAN BEBEK) DI SIDOARJO ]]>
<![CDATA[Enny Istanti]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.358
<![CDATA[The progress of the business world is currently moving rapidly regardless of the size and development of the industrial sector which also plays an important role in the economic sector. The purposes of this study are 1. To find out how the implementation of the Full Costing method of duck farmers in determining the cost of production, 2. To find out the amount of the cost of production in the duck farming business and 3. To find out whether the calculation of the cost of production based on the full costing method has an effect on increase in profit. A qualitative approach is a research method that produces descriptive data in written or oral form from people and observable behaviors. The cost of egg production per kilogram obtained using the full costing method in the 2020-2021 period is Rp. 16,177.77/kg. The method of calculating the cost of production using the full costing method would be better used by duck farmers, if you want to get a more accurate profit based on accounting calculations, because this method has included all costs, including depreciation of equipment and depreciation of cages.]]>
<![CDATA[DAMPAK KEIKUTSERTAAN ASURANSI KETENAGAKERJAAN DALAM MENINGKATKAN KINERJA DI KANTOR BPJS KETENAGAKERJAAN CABANG MAKASSAR ]]>
<![CDATA[Muhammad Irwan Nur Hamiddin]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.482
<![CDATA[Globalisasi telah menyebabkan Indonesia di banjiri perusahaan-perusahaan asuransi kelas dunia yang memberikan layanan prima bagi para pekerja di Indonesia.Yang menjadi tantangan utama adalah bagaimana dengan kesiapan perusahaan- perusahaan asuransi nasional ataupun pemerintah yang di beri tanggung jawab memberikan layanan bagi para pekerja yang tidak mungkin ditanggung oleh perusahaan asuransi yang hanya berorientasi keuntungan belaka.]]>
<![CDATA[PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) YANG DIPENGARUHI OLEH SELF ASSESSMENT SYSTEM, SURAT TAGIHAN PAJAK DAN RESTITUSI PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA JEPARA TAHUN 2019-2022) ]]>
<![CDATA[Asyroful Anam]]>;
<![CDATA[Ratna Herawati]]>;
<![CDATA[Agung Prajanto]]>;
<![CDATA[Hayu Wikan Kinasih]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.521
<![CDATA[Tujuan yang ingin dicapai oleh peneliti dalam penelitian ini yakni guna mengetahui bagaimana self-assessment system, surat tagihan pajak, dan restitusi PPN mampu memberikan pengaruh terhadap penerimaan pajak pertambahan nilai yang bertempat di KPP Pratama Jepara periode 2019 hingga 2022. Penelitian ini menggunakan variabel Self-Assessment System, Surat Tagihan Pajak, dan Restitusi dengan pemilihan sampel menggunakan teknik purposive sampling. Analisis penelitian menggunakan analisis regresi linear berganda dengan alat uji SPSS versi 22. Pada penelitian ini, data diolah menggunakan jenis data sekunder dengan pengambilan jumlah populasi pada KPP Pratama Jepara dengan sampel wajib 46 data pada KPP Pratama Jepara. Hasil penelitian mengindikasikan bahwa Penerimaan PPN dipengaruhi oleh Self-Assessment System dan Restitusi. Namun, Penerimaan PPN tidak mampu dipengaruhi oleh indikator Surat Tagihan Pajak.]]>
<![CDATA[TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA (STUDI KASUS: DESA TAMANSARI KABUPATEN LOMBOK BARAT) ]]>
<![CDATA[Kinanti Azzahara Mayani]]>;
<![CDATA[Lukman Effendy]]>;
<![CDATA[Nurabiah Nurabiah]]>
<![CDATA[ Akuntansi'45 : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v3i2.550
<![CDATA[Dana Desa adalah dana yang dialokasikan dalam APBN digunakan oleh pemerintah desa disetiap kegiatannya seperti untuk mengatur kebutuhan dan prioritas desa. Menurut Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa menyebutkan bahwa keuangan desa harus dikelola berdasarkan asas transparansi. Transparansi dapat diartikan penyampaian informasi oleh pemerintah desa kepada masyarakat dalam rangka pertanggungjawaban pemerintah. Peneliti tertarik melakukan penelitian di desa Taman Sari karena memiliki wilayah yang cukup luas dengan jumlah dusun 14 dusun pada tahun 2021. Oleh karena itu, peneliti ingin melakukan penelitian pengelolaan dana desa di Desa Taman Sari Kecamatan Gunungsari Kabupaten Lombok Barat. Peneliti menggunakan penelitian deskriptif dengan pendekatan kualitatif. Tahap pengelolaan keuangan desa mulai dari Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban. Hasil penelitian menunjukkan bahwa Pemerintah Desa Taman Sari cukup transparan dalam pengelolaan dana desa secara offline namun proses transparansi secara daring/online masih belum cukup. Pemerintah desa belum memiliki website dalam proses penyampaian informasi kepada masyarakat.]]>
