Articles
<![CDATA[Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus pada PT Intiroda Makmur di Tangerang) ]]>
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[. Effendi]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v2i1.21
<![CDATA[This study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciation of fixed assets of the company, there is a difference or a difference in the cost of depreciation of fixed assets is presented in the company's income statement thereby affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis has been done by the author, author tries to give some suggestions that in determining the method of depreciation of fixed assets, the company should not only refer to a single method that is only the straight-line method, companies should also consider the characteristics of the fixed assets are depreciated and the depreciation method of determining the general rules set out in the statement of financial accounting standards. ]]>
<![CDATA[Umur Perusahaan, Ukuran Perusahaan, Kepemilikan Manajerial dan Pengungkapan Laporan Keuangan ]]>
<![CDATA[aminah aminah]]>;
<![CDATA[luke suciyati amna]]>;
<![CDATA[khairudin khairudin]]>;
<![CDATA[shereen meigiarti]]>;
<![CDATA[syamsu rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v12i1.1912
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan dan kepemilikan manajerial terhadap pengungkapan laporan keuangan pada perusahaan sektor pertambangan tahun 2016-2018. Jenis penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 18 data pengamatan sebagai sampel. Metode analisis yang digunakan adalah metode analisis yang digunakan adalah metode analisis regresi linier berganda dengan menggunakan software SPSS versi 20. Hasil penelitian ini menunjukan bahwa umur perusahaan dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan, sedangkan kepemilikan manajerial berpengaruh negatif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan.]]>
<![CDATA[PERANCANGAN TEKNIK DAN PROSEDUR PEMERIKSAAN PAJAK ATAS HARTA WAJIB PAJAK YANG MENGIKUTI PROGRAM PENGAMPUNAN PAJAK SESUAI UNDANG-UNDANG NOMOR 11 TAHUN 2016 ]]>
<![CDATA[TINA MINIAWATI]]>;
<![CDATA[ANDALA RAMA PUTRA BARUSMAN]]>;
<![CDATA[SYAMSU RIZAL]]>;
<![CDATA[DIKI CAHYADI]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v9i1.1109
<![CDATA[The research’s objectives are to design the tax audit techniques and procedures that can be used to carry out the tax audit on the asset tax payer who follow the tax amnesty program based on Law of The Republic of Indonesia Number 11 Year 2016 Concerning Tax Amnesty. The type of research is descriptive using qualitative approach. Based on the result, the writer found that tax treatment over additional assets and tax evasion practices will affect the three posts in the Annual Tax Return that is Earnings/income, income tax payable and depreciation/amortization expenses. Audit techniques that can be used is the use of internal/external information of Directorate General of Taxations, tracing, tracking evidence, testing the validity of document, confirmations, testing the truth of mathematical calculation, inspection and reviews. While the audit procedure is a series of steps that should be implemented to carry out a tax audit techniques.]]>
<![CDATA[Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung) ]]>
<![CDATA[Goenawan GOENAWAN]]>;
<![CDATA[Bhakti S. Sastranegara]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v3i1.216
<![CDATA[The purpose of the writing of this thesis is to determine whether there is influence of the quality of the financial report on local government performance measurement against the city of Bandar Lampung. The Data used in this research is the primary data, i.e. data obtained directly in the form of data documentation, that require further processing and developed with its own understanding by the authors based on existing theories. The results of this study found that the audit results of the CPC Government financial statements Of Bandar Lampung in 2009 stating an opinion with the exception of% u201Cwajar% u201D. Although the audit said was enough, but it is far from achieving the maximum results, because it is still in the reasonable with the exception. Although its financial performance to get the criteria enough, but the quality of its financial reporting has not been fullest. As for measuring the financial performance of local governments, its financial Reports shall be considered qualified in advance so that it can be maximal To analyze financial performance.]]>
<![CDATA[Pengaruh Earning Management dan Financial Distress Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Pada Perusahaan Jasa Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Indrayenti Indrayenti]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Diah Putri]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v13i1.2459
<![CDATA[Tujuan dari penelitian ini adalah untuk memperoleh informasi atau bukti empiris mengenai dampak earning management dan financial distress terhadap penyampaian laporan keuangan yang tepat waktu. Data penelitian merupakan data kuantitatif yang berasal dari laporan keuangan perusahaan jasa subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2018-2020. Data dikumpulkan dengan metode purposive sampling, jumlah sampel 39 perusahaan dan periode pengamatan tiga tahun, menghasilkan 117 data pengamatan. Hipotesis pertama earning management berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan hipotesis kedua financial distress berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Hasil analisis menunjukkan bahwa earning management tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan, sehinga hipotesis pertama ditolak. Sedangkan hipotesis kedua dapat diterima, dengan hasil yang menunjukkan bahwa financial distress berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keungan.]]>
<![CDATA[Pengaruh Kinerja Keuangan DER dan ROE Terhadap Perubahan Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI (Periode 2009-2013) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Fira Permatasari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v6i2.577
<![CDATA[This study aims to identify and analyze the effect of Debt to Equity Ratio (DER) and Returnon Equity (ROE) financial performance on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange 2009-2013 . The hypothesis was first put forward in a positive and significant effect of DER on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange, the second hypothesis is the positive and significant effect on the ROE on the change of stock prices in the manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study is the subsector of plastic and packaging companies that are listed in Indonesia Stock Exchange2009-2013. Sampling using purposive sampling in order to obtain a total sample of 6 plastic and packaging companies that meet the criteria of the study sample set. Financial performance is measured using Debt Equity Ratio (DER) and Return on Equity (ROE). The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial, both of DER and ROE has positive influence on the change of stock prices in the subsector of plastic and packaging companies that are listed in the Indonesia Stock Exchange.]]>
<![CDATA[Analisis Efektivitas Pengendali Biaya Produksi Pada Pt. Daur Ulang Sejahtera (Dsa) Di Bandar Lampung (Study Kasus pada PT Daur Ulang Sejahtera (DSA) di Bandar Lampung) ]]>
<![CDATA[. Thontowi]]>;
<![CDATA[. Yeni]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v3i2.231
<![CDATA[PT DSA is a company engaged in the industry which produces plastic ore used as the main ingredient manufacture of household appliances. Problems faced by PT DSA are: the presentation of information in terms of ore production cost of plastic, in which top management as users can not report quickly and accurately obtain the required data in decision-making. And the problem is formulated: "How Implementation Effectiveness Production Cost Control at PT DSA?" In the discussion of the data analysis section, it can be concluded that the results of research at PT DSA responsibility accounting is used for cost control has not been implemented effectively. It can be seen from the budgeting process and who is responsible for reporting on the implementation of the work that has been accomplished. Manufacturing cost reporting systems can still be used to assess the performance, efficiency and effectiveness of each department for the report did not provide a comparison between the budget and expenses. And PT DSA in preparing budget reports do not separate the cost of production with a controllable costs uncontrollable. As well as the PT DSA, there are departments that have the dual task of making the department that has the double task becomes ineffective. In order for the accounting responsibility on PT DSA can run effectively, it should have a separation of functions of employees to run operations effectively, and preferably in preparing the production budget to separate between production costs can be controlled with uncontrollable. As well as in preparing the production budget includes an entire head of departments.]]>
<![CDATA[Pemahaman Manajemen Tentang Peraturan Perpajakan Dalam Hubungannya Dengan Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Tanjung Karang) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Nia Fitri Sari]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v3i1.222
<![CDATA[As for the purpose and benefits of this research is to know the extent to which the understanding of management are registered on the KPP Pratama Tanjung Karang in understanding taxation regulations in Cape Coral and to analyze the relationship between managements understanding of the KPP Pratama Tanjung is listed on the Reef about compliance with tax regulations tax payers of existing agencies in Cape Coral as well as add insight/understanding of taxation regulations against the Taxpayers compliance with the Agency. Based on the above issues, then set the following hypothesis:% u201CTerdapat relationship between managements understanding of the law No. 36 year 2008 against Taxpayer compliance Agency on law No. 28 of 2007]]>
<![CDATA[Determinan Nilai Perusahaan ]]>
<![CDATA[Harry Anugrah Pangestu]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Indrayenti Indrayenti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36448/jak.v13i2.2753
<![CDATA[Tujuan penelitian adalah untuk menngetahui nilai perusahaan yang merupakan tolak ukur bagi pemegang saham untuk melihat kondisi keuangan perusahaan sebelum menginvestasikan modalnya pada perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2018-2020. Variabel independent yang diujikan antara lain Debt Equity Ratio (DER), Devidend Pay out Ratio (DPR) dan Earning Per Share (EPS) dan satu variabel dependen yaitu Price Book Value (PBV). Populasi penelitian ini perusahan manufaktur sub sektor konsumsi sebanyak 39 dan sudah tercatat pada website idx.co.id. Teknik analisis yang digunakan purposive sampling (kriteria tertentu), yang didapatkan 13 sample perusahaan. Metode analisis penelitian yang digunakan yaitu metode analisis data panel dengan menggunakan model yang ditetapkan adalah Fixed Effect. Berdasarkan hasil penelitian membuktikan bahwa leverage berdampak negatif pada nilai perusahaan, akan tetapi kebijakan dividen dan earning pershare tidak berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro ]]>
<![CDATA[Agung Laksono]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37641/jiakes.v10i2.1329
<![CDATA[Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.]]>
