Articles
<![CDATA[Pengaruh Manajemen Laba terhadap Kinerja Keuangan pada Perusahaan Manufaktur Tahun 2011-2012 ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Lidya Natasia Gunakan]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i1.571
<![CDATA[This study aims to obtain empirical evidence about the effect of earnings management onfinancial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good financial performance. Indipendent variable of this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measured by return on asset and debt to equity ratio. This study use analysis of descriptive statistics, simple linier regression with t test and coefficient determination by SPSS 18 program. Samples of this study are 15 manufacturing companies obtained in Indonesia Stock Exchange (BEI) from 2011-2012 period. The results of this study showed that earnings management affect return on asset positive significantly and earnings management affect debt to equity ratio negative unsignificantly.]]>
<![CDATA[Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 ]]>
<![CDATA[Khairudin KHAIRUDIN]]>;
<![CDATA[Aminah AMINAH]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v8i2.944
<![CDATA[This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map. Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II .]]>
<![CDATA[Analisis Kebangkrutan Pada Perusahaan Perbankan Di Indonesia Periode 2001-2012 (Dengan Menggunakan Model Altman Z-Score) ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Andi Sanjaya]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v4i2.414
<![CDATA[The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used by Altman. Research questions were constructed in this study is whether the Altman Z-Score model that built in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially as a predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the Altman Z-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia banking company on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Score models can be a tool for predicting bankruptcy in Indonesia.]]>
<![CDATA[Apakah Korupsi Berdampak Buruk Pada Kemiskinan ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Silvia Marliani]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i1.1914
<![CDATA[Fokus penelitian ini dalam rangka menguji pengaruh korupsi terhadap kemiskinan pada 65 pemerintah daerah di wilayah Sumatera Bagian Selatan periode 2018. Korupsi diukur dengan temuan penyimpangan oleh BPK-RI atas LKPD dan kemiskinan diukur dengan persentase penduduk miskin pada suatu daerah yang datanya bersumber dari BPS-RI. Pengujian dilakukan menggunakan regresi linier sederhana. Temuan penelitian ini menunjukan bahwa korupsi memiliki pengaruh positif dan signifikan terhadap kemiskinan.]]>
<![CDATA[Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Indah Septiana]]>;
<![CDATA[Nurdiawansyah Nurdiawansyah]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Herry Goenawan Soedarsa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v11i2.1524
<![CDATA[Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio]]>
<![CDATA[Analisis Penerapan Akuntansi Lingkungan Di Rumah Sakit Mardi Waluyo Metro ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[. Noviani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v5i2.541
<![CDATA[Environmental pollution in Indonesia has reached the stage of worrying . Environment is increasingly polluted by waste from industrial activities of factories, hospitals , and hotels . This has subsequently become impulse formation Pollution Control Association (Appli) dated December 10, 2008 . Hospitals that an organization must be able to provide health insurance to the public, it is appropriate to control the waste that would have an impact on the spread of disease . Create a healthy environment should be one of the missions of organizations engaged in the field of health . So that the application of accounting and environmental management becomes an important requirement that must be done.]]>
<![CDATA[Accountability And Financial Performance ofLocal Government in Indonesia ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[. Lindrianasari]]>
<![CDATA[ International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG ]]>
Publisher : <![CDATA[UBL ]]>
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<![CDATA[This study aimstodetermine the relationshipof accountability forthe performanceof LKPD as reflected by WTPopiniongiven bytheSupreme Audit Agency(BPK). The sample usedin this studyisas much as1,238local governmentfinancial datainIndonesiaduring the period of 2009-2011. Statisticaltoolusedinthetesting ofhypothesisis logisticregressionanalysis. Results of this studyindicatethataccountability(measured using the budgetvariance) is positively related tothe performance ofthe financial statements. This resultindicatesthat the smallerthe difference inthe budgetwiththe realizationorganizedby local governmentin the earlyyears, the better theperformance ofthelocal government finance. ]]>
<![CDATA[THE EFFECT OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON THE COMPANY FINANCIAL PERFORMANCE ]]>
<![CDATA[Aminah AMINAH]]>;
<![CDATA[Nurdiawansyah Nurdiawansyah]]>
<![CDATA[ International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG ]]>
Publisher : <![CDATA[UBL ]]>
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<![CDATA[This study aims to test and analyze the effect of implementation Good Corporate Governance on the company financial performance. The population in this study is all of the companies which registered as CGPI’s canidate of 3 years period (2012-2014) and listed in Indonesian Stock Exchange. Sampling using purposive sampling in order a total sample of 11 companies that meet the criteria of the study sample set. The results showed that implementation of GCG that respresented by scoring CGPI, and measurement of the company financial performance is based on profitability ratios which is ROA, ROE, and NPM. The results showed that implementation of GCG that respresented by scoring CGPI negatively affect and insignificant on ROA. While the implementation GCG has positive effect but insignificant on ROE. On the other hand, the implementation of GCG has positive effect and significant on the performance of financial company that measured by NPM. It means that implementation of GCG don’t give a significant effect on the company financial performance.]]>
<![CDATA[Bankruptcy Analysis of Banking Companies in Indonesia Period 2001-2012 (Using the Altman Z-Score Model) ]]>
<![CDATA[Andi Sanjaya]]>;
<![CDATA[. Lindrianasari]]>;
<![CDATA[. Aminah]]>
<![CDATA[ International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG ]]>
Publisher : <![CDATA[UBL ]]>
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<![CDATA[The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used byAltman. Research questions were constructed in this study is whether the Altman Z-Score model thatbuilt in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially asa predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the AltmanZ-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia bankingcompany on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Scoremodels can be a tool for predicting bankruptcy in Indonesia.]]>
<![CDATA[Efektivitas 20 Tahun Implementasi Pemekaran Daerah Di Indonesia ]]>
<![CDATA[Aminah Aminah]]>;
<![CDATA[Lindrianasari Lindrianasari]]>;
<![CDATA[Einde Evana]]>;
<![CDATA[Rosmiati Tarmizi]]>;
<![CDATA[Khairudin Khairudin]]>
<![CDATA[ Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019 ]]>
Publisher : <![CDATA[UII ]]>
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<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris tentang pelaksanaan otonomi daerah di Indonesia yang telah dimulai sejak diberlakukannya undang-Undang No. 22 tahun 1999 tentang Pemerintahan Daerah. Secara khusus, penelitian ini ingin menilai kesejahteraan masyarakat di daerah pemekaran, baik di daerah baru dan daerah asal. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua daerah yang mengalami pemekaran. Selama periode 2004-2017, ada sekitar 150 daerah yang telah diperluas dan menjadi sampel penelitian. Penelitian ini berhasil menemukan bukti empiris bahwa sebagian besar pembentukan daerah baru di Indonesia belum didasarkan pada aspek kesejahteraan; implementasi pemekaran daerah di Indonesia selama hampir 20 tahun belum dapat mempercepat terwujudnya kesejahteraan masyarakat, belum dapat memberikan dampak positif bagi daerah asal serta tidak semua keputusan pemerintah untuk melakukan pemekaran daerah di Indonesia merupakan keputusan yang tepat. Hal ini dikarenakan 94% tingkat kesejahteraan daerah pemekaran di Indonesia tergolong “sedang dan rendah”. Rekomendasi dari hasil temuan ini adalah agar semua pihak (pemerintah pusat dan pemerintah daerah serta para stakeholder) lebih mengutamakan kepentingan dan kesejahteraan masyarakat dibandingkan dengan kepentingan kelompok ataupun perorangan.]]>
