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AKRUAL: Jurnal Akuntansi
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AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Articles
119
Articles
Interactive Control System Analysis On Corporate Sustainability Performance : Good Corporate Governance as Mediating Variable

Triwacananingrum, Wijaya

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

The purpose of this research is to test how the measurement of interactive control system can improve corporate sustainability performance through good corporate governance. This research is a survey study with the object of research of decision makers of echelon 2 and up level in Semen Indonesia, by distributing questionnaires. In analyzing the data used structural equation modeling. Measurement model to test reliability and validity while the model structural measurement is measured by the mean R2 for the dependent variable and the path coefficient test. Out of 39 questionnaires collected, 33 questionnaires were eligible for processing. The results showed a positive relationship between Interactive Control on Corporate Governance, negative relationship between Corporate Governance to Sustainability Corporate Performance, and positive relationship between Interactive Control to Sustainability Corporate Performance. So the interactive control system can directly improve corporate sustainability performance, while good corporate governance. Can not mediate the relationship of interactive control system and corporate sustainability performance.

Front Matter AKRUAL: Jurnal Akuntansi Vol 10 (1) October 2018

Bhilawa, Loggar

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

Influence Analysis Of Non Performing Financing By Profit-Loss Sharing Financing Contract To The Profitability Of Islamic Commercial Bank In Indonesia

Afkar, Taudlikhul

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This study discusses to analyze the influence of non performing financing (NPF) from financing for the results seen from Mudaraba and Musharaka contracts to the level of profitability of Islamic banks in Indonesia. The results of this study indicate inconsistency with the theory that profitability is influenced by non performing financing (NPF). This study shows the opposite result of non-performing financing (NPF) as measured from Mudaraba contract and Musharaka contract no significant effect on profitability level of Islamic Banks in Indonesia. Simultaneous tests also show results that have no significant effect. The results of this study indicate that Non Performing Financing does not always have an effect on profitability because the value of financing problem is relatively small.

The Application of Management Accounting Techniques at Star Hotels in Denpasar City

Erawati, Ni Made Adi, Krisnadewi, Komang Ayu

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The companys inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.

Earnings Management in Banking Industry And Its Impact on The Firm Value

Abbas, Ahmad

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This research investigates earnings management through discretionary accruals in pre and post period of convergence of IFRS and analyses its impact on the firm value in Indonesian banking industry. The sample of this research was 23 banks listed in Indonesia Stock Exchange over period of 2007-2014.  The method of this research is quantitative. The data are analyzed using the non-paramateric Wilcoxon Signed Ranks and the multiple regression. The result of this research found that accrual earnings management has no the mean difference in pre and post period of convergence of IFRS. Based on the effect of earnings management on banking firm value, it was found that banking earnings management has an impact on the increase of the firm value. This research further identifies the patterns in accrual earnings management including income-increasing and income-decreasing. Both patterns induced managers to increase the firm value. This research also found that that income-decreasing pattern has a stronger impact on the increase of the firm value than income-increasing pattern.

Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations

Sahla, Widya Ais, Iryanie, Emy

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.

Back Matter AKRUAL: Jurnal Akuntansi Vol 10 (1) October 2018

Bhilawa, Loggar

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

Participatory Budgeting In Indonesia Private University

Sayidah, Nur, Assagaf, Aminullah

AKRUAL: JURNAL AKUNTANSI Vol 10, No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Hubermans (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.

Directives for Sharia Banking Financial Performance In Indonesia

Sunarsih, Uun, Firmansyah, Dede

AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

This study aims to analyse the influence of Islamic ethical identity, board of commissioners, audit committee and external audit on the financial performance of sharia banking. This study uses secondary data obtained through the website of each sharia bank by using purposive sampling and obtained 7 sharia banking. The results show that only the board of commissioners has an effect on the financial performance, so the bigger the board of commissioner the greater the role in conducting supervision in sharia banking. The identity of Islamic ethics has no effect, as investors have different views on company performance measures. The audit committee has no effect because it can not perform its role to reduce the opportunistic nature of management. External audit has no effect because it is unable to guarantee that the audit process goes according to the procedure so that it is deemed unable to provide a high quality audit.

Analisis Expectation Gap Untuk Tujuan Continuous Improvement: Study PPAk FEB UGM Yogyakarta

Sarwendhi, Rezza Arlinda

AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : UNIVERSITAS NEGERI SURABAYA

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Abstract

Peraturan Menteri Keuangan (PMK) Nomor 25 Tahun 2014 tentang Akuntan Register Negara mengubah secara radikal tatanan Profesi Akuntan Indonesia. Peraturan yang ditetapkan dalam rangka menjaga kualitas profesi akuntan tersebut,  menyeret lembaga pendidikan yaitu Pendidikan Profesi Akuntansi (PPAK) yang berada dibawah Ikatan Akuntan Indonesia untuk merasakan dampak atas pelaksanaan peraturan tersebut. Penelitian ini dilakukan pada PPAk FEB UGM dalam rangka menganalisis adanya kesenjangan harapan antara mahasiswa dan pengelola terkait tindak lanjut pengelola dalam mengatasi dampak dari PMK Nomor 25 Tahun 2014. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan strategi studi kasus. Hasil analisis menyatakan adanya kesenjangan harapan mahasiswa terhadap pengelola maupun sebaliknya, serta tanggapan langsung dari organisasi profesi yang membawahi PPAK, yaitu IAI. Hasil penelitian ini juga membahas mengenai faktor-faktor penyebab adanya kesenjangan harapan dan bagaimana strategi yang dilakukan pihak pengelola untuk mengatasai kesenjangan tersebut.