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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Contemporary Accounting (JAKO) contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that affect accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 191 Documents
 1   2   3   4   5 
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN Yulianto, M. Hendra; Djuharni, Darti
Jurnal Akuntansi Kontemporer Vol 11, No 1 (2019)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.5 KB) | DOI: 10.33508/jako.v11i1.2074

Abstract

The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used
MANAJEMEN LABA RIIL DAN KETERBACAAN LAPORAN TAHUNAN Abshari, Firhan Razki; Rahman, Annisaa
Jurnal Akuntansi Kontemporer Vol 12, No 1 (2020)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.452 KB) | DOI: 10.33508/jako.v12i1.2211

Abstract

This study aims to empirically examine the relationship between real earnings man-agement and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by ex-cluding the financial sector. The sampling technique used was purposive sampling. Data analysis was performed using multiple linear regression with the IBM 25.0 SPSS program. The test results show that real earnings management as measured by abnormal discretional expense proxies and aggregate real earnings management have a negative and significant effect on annual report readability, whereas real earnings management as measured by abnormal cash flow proxy and abnormal production cost does not affect the annual report readability.
Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off Mindarti, Ceacilia Sri; Puspitasari, Elen
Jurnal Akuntansi Kontemporer Vol 4, No 1 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7898.688 KB) | DOI: 10.33508/jako.v4i1.1008

Abstract

This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual performance, turnover intention and organizational commitment on acceptance of a premature sign-off. Source o f data in this study w ere auditors working in audit firms in Indonesia a s respondent The data was collected using survey method b y sending questionnaires to the respondents by mail. The result of the study has shown that individual performance, turnover intention and organizational commitment have influence to acceptance of a premature sign-off.
TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 4, No 2 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.255 KB) | DOI: 10.33508/jako.v4i2.2611

Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profitability due to low diversity customers in both research objects.
PAJAK PENGHASILAN DAN KEPUTUSAN PENDANAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Purnamasari, Yenny
Jurnal Akuntansi Kontemporer Vol 1, No 1 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.792 KB) | DOI: 10.33508/jako.v1i1.417

Abstract

This research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors. leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market. is chosen bv purposive sampling.' Moreover, the statistic method lIsed to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for making goodfinancial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax.
KONSISTENSI PENYAJIAN LAPORAN KEUANGAN DAN IMPLlKASINYA (STUDI KASUS PADA INDUSTRI PERTAMBANGAN DI BEl) Ciputra, Lokky
Jurnal Akuntansi Kontemporer Vol 3, No 1 (2011)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1133.785 KB) | DOI: 10.33508/jako.v3i1.447

Abstract

Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fond from the investor. In order to make the information useful, consistency as a base of comparability must be applied, which relevancy must be watched Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009. This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method Source of data is secondary data consisting audited financial. Data were analyzed by compare 2007-2009 financial statement, analyze the calise of changes and grouping the analysis results. The results of the study show that all of the company applied consistency on their financial statement presentation, although accounting changes like restatement and account reclassification happened That indicate a consistency isn't always static, but sometime changes needed to improve relevancy and comparability offinanciai information.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DEALER PT ASTRA INTERNATIONAL Tbk. DI SURABAYA Ivana, Dione; Wehartaty, Tineke
Jurnal Akuntansi Kontemporer Vol 8, No 1 (2016)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.065 KB) | DOI: 10.33508/jako.v8i1.2584

Abstract

At this time, Accounting Information Systems is needed by the company to face a tighter business competition. Presentation of an relevance, accurate and timeliness information is one of the key success to the company. A good Accounting Information Systems per-formance becomes very important to produce financial information and accounting management information that required in decision-making activity. The aim of this study was to find factors that can affect the performance of Accounting Information Systems. The object in this research is the employees of finance and operational department also other related departments which using Accounting Infor-mation Systems in Dealer PT Astra International Surabaya. Sample collection method used in this study is the convenience sampling method. Data in this study were analyzed using multiple linear regression technique analysis. The results of this study showed that personal technical Systems Information skills, top management support, the formalization of Systems Information Development and user education and training programs have significant positive effect on the performance of Accounting Information System. User participation in the system development process not positive influencing the performance of Accounting Information Systems.
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS Sulaiman, Agung Putra; Lasdi, Lodovicus; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol 6, No 1 (2014)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.459 KB) | DOI: 10.33508/jako.v6i1.2563

Abstract

Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic. The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence.
Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia Wijaya, Mulyawati
Jurnal Akuntansi Kontemporer Vol 1, No 2 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10411.737 KB) | DOI: 10.33508/jako.v1i2.1034

Abstract

Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel models showed 9 corporate with good reputation and 6 corporate with bad reputation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation influenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously influence income smoothing index.
MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN Lutfillah, Novrida Qudsi; Sukmana, Nour Kholifah
Jurnal Akuntansi Kontemporer Vol 10, No 2 (2018)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.869 KB) | DOI: 10.33508/jako.v10i2.2218

Abstract

This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.

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