Jurnal Riset Akuntansi Dan Bisnis Airlangga
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E-MONEY BANYUWANGI TOURISM : QR CODE SEBAGAI ALAT TRANSAKSI DI WISATA PULAU MERAH

Setyowati, Yashinta, Ramadhani, Ayu Nadia, Bayu A, Muhamad, Daniel, Debby Ratna, Utama, A.A Gde Satia

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

This study aims to design a sales system using QR Code as a means of transactions in the tour of Red Island. One of the tourist attractions in Banyuwangi often visited by foreign and domestic tourists is the Red Island. The advantages of the Red Island is the waves that are always stable for surfing, clean and conducive environment, and amazing scenery. However, due to the large number of visitors, it is not comparable with the sellers and service providers, the low educational background makes local residents difficult to communicate especially with foreign tourists. This research uses qualitative exploratory and action research methods conducted in Pulau Merah. Data collection is done through interviews and in-depth observation. Data analysis is done to generate a system requirement that will be designed. The result of this research is the design of sales accounting information system using QR Code as transaction tool. The contribution of this research is to increase the income of the people around Red Island, as well as local government through tax revenue, also to improve the competitiveness of Red Island into a natural tourist area of technology. Keyword : E-Money, QR Code, Accounting Information System of Sales, EBusiness

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA

Sari, Nurshadrina Kartika, Turjono, Edi, Widaninggar, Nanda

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.

MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

Kurniawansyah, Deddy

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

CORPORATE SOCIAL RESPONSIBILITY DALAM PEMIKIRAN BUDAYA JAWA BERDIMENSI “HAMEMAYU HAYUNING BAWANA” (Pendekatan Studi Hermeneutika)

Pangesti, Resha Dwiayu

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Corporate Social Responsibility (CSR) is a phenomenon and strategy that companies use to accommodate the needs from stakeholder interests. This program is a form of corporate responsibility to reduce social disturbance and is believed to improve the relationship between humans, nature and God. The purpose of this article is to reveal the meaning that social and environmental accounting can be viewed in the perspective of Hamemayu Hayuning Bawana, a corporate social responsibility (CSR) program as a form of corporate responsibility report on the environment, education and social activities to achieve perfection of life of the company. The hermeneutical study approach is a method of this research used to reveal the meaning of the text of Javanese philosophy Hamemyu Hayuning Bawana. The concept of Cororate Social Responsibility is part of a form of alignment of life for social activities in achieving perfection of life in accordance with the philosophy of Hamemayu Hayuning Bawana.Keyword: Corporate Social Responsibility, Cultural Thought Java, Hamemayu Hayuning Bawana, Hermeneutics Approach

PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia)

Kurniawan, Putu Sukma

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services.The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the companys stakeholders. Keyword : Map of Information Materiality, Sustainability Reporting, Sustainability Report, Banking Industry

ANALISIS KEPUASAN KARYAWAN DAN AKREDITASI RUMAH SAKIT UMUM DAERAH BLAMBANGAN KABUPATEN BANYUWANGI

Prayoga, Diansanto, Lailiyah, Syifaul, Eka Sari, Jayanti Dian

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Health services conducted by hospitals must prioritize quality and satisfaction for consumers. Internal hospital customers are hospital works that have a major role in providing services to consumers. Analysis Methods This study uses Quantitative Descriptive Analysis method. For a large sample of staff employees taken 20% of all employees (589 people) at Blambangan Regional General Hospital Banyuwangi regency of 125 people by systematic random sampling. The results of this study indicate that the level of satisfaction of employee employee karywan for 68.95 included in the category of satisfaction. Hospital employee satisfaction value is the highest indicator of job satisfaction that is mentally challenging with the value of employee satisfaction of 71.72, while the lowest hospital employee satisfaction value is a reasonable indicator of Rewards satisfaction with employee satisfaction score of 64.23. Accreditation of Blambangan Public Hospital of Banyuwangi Regency earned the title of Plenary.This study reviews materials for the management of the hospital to make improvements in the role of hospital employees to perform services to the community and management evaluation in improving the performance of employees in the organization. Keyword : Job Satisfaction, Accreditation, Quality of Hospital

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