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Analisis Simulasi Penerapan Akuntansi Sumber Daya Manusia Terhadap Perbandingan Kinerja Keuangan (Studi Kasus Pada PT Bank Pembangunan Daerah Lampung Tahun 2012-2014) Yunus Fiscal; . Desma
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.757

Abstract

Accounting provides financial information which is used by manager to make decisions. Conventional accounting (accounting which accepted generally) treats human resources costs improperly which resulted in irrelevant financial information. Human resources accounting is the answer of problems faced by manager to make decision. PT Bank Pembangunan Daerah Lampung is a company which operational activities engaged in services, which is fully aware that human resources’ dominant role as one of the main factors to support the success of the company. It’s shown from its attempt done in recruitment, selection, development, and training of the employees to support its employment candidates, yet PT Bank Pembangunan Daerah Lampung haven’t applied human resources accounting. This study purposed to analyze the financial performance with profitability ratio analysis and compare the before and after the appliance of human resources accounting simulation by experimental descriptive research method. The types of data used is secondary data from human resource costs sourced by financial statements PT Bank Pembangunan Daerah Lampung obtainable website. The result shows the financial performance of PT Bank Pembangunan Daerah Lampung gets better after human resources accounting is applied, as shows in the human resources accounting simulation. It caused cost of human resouce (acquisitions and development)  into an investment not as expense.
Pengaruh Metode Penilaian Persediaan Terhadap Penentuan Harga Pokok Penjualan (Study kasus pada PT. Dirgantara Pancapersada di Bandar Lampung) Goenawan GOENAWAN; Alvina Susantolie; Yunus Fiscal
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.26

Abstract

This study aims to determine whether the company is able to generate a reasonable cost of goods sold in its trading inventory count and also to determine whether the inventory valuation method used by the company in accordance with the conditions of the company. Problems faced by PT. Aerospace Pancapersada is whether there is an influence on the determination of inventory valuation method of sales at PT. Aerospace Pancapersada. The hypothesis is the application of the inventory valuation method used to determine the most reasonable cost of sales at PT. Aerospace Pancapersada is FIFO.The research method used was the literature research and field research. The analytical method used is the method of qualitative and quantitative methods. Qualitative method is a method used to compare the inventory valuation method used by companies with other inventory valuation method. While quantitative methods is the method of analysis to perform calculations using numbers.
Pengaruh Payment Point Online Bank (PPOB) dalam Percepatan Aliran Kas pada PT PLN (Persero) Distribusi Lampung Angrita Deziana; Yunus Fiscal; Siti Utami Ningsih
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.447

Abstract

Growth inthe number of customers accompanied by the increasing of electricity bills caused the cash inflow of  PT PLN (Persero) Distribusi Lampung increased. The conventional systems which were implemented before 2010 need a relatively long time to send cash inflows from customer to the receipt accounts of PT PLN (Persero) Head Office. Therefore, PT PLN (Persero) Distribusi Lampung in 2010 introduced a system of electricity bill payment called Payment Point Online Bank (PPOB). Since the Payment Point Online Bank (PPOB) was applied, and then the cash inflows to the account receipt of PT PLN (Persero) have been faster. The aim of this study was to determine the influence of Payment Point Online Bank (PPOB) in accelerating the cash inflows.The samples in this study were the years of 2009 and 2012 with a36 monthobservation on the average of cash delivery which were received from the customer to the Head Office of PT. PLN (Persero). The type of data used was secondary data and the analytical technique was the Mann-Whitney/Wilcoxon test. The result of analysis using SPSS version 18 shows that there was difference between the Payment Point Online Bank (PPOB) and the conventional systems in accelerating cash inflows with 0.001 < 0.05 of significance value.
Analisa Sistem Informasi Akuntansi Dalam Pengendalian Intern Penjualan Dan Piutang study kasus pada CV. Alam Prima Komputer (Sentra Laptop) di Bandar Lampung Gatot Hidayat; Shiauyen Susanriana; Yunus Fiscal
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.210

Abstract

Tujuan penelitian ini adalah untuk mengetahui mengapa sering terjadi keterlambatan pengiriman barang ke pelanggan,untuk mengetahui mengapa sering tejadi salah kirim.,untuk mengetahui mengapa sering terjadi keterlambatan pembayaran piutang yang  sudah jatuh tempo dan untuk mengetahui mengapa sering terjadi perbedaan saldo yang dicatat perusahaan dengan saldo yang dicatat pelanggan. Secara umum setiap perusahaan mempunyai tujuan yang sama, yaitu mengoptimalkan kinerja perusahaan  untuk meningkatkan laba yang maksimum. Salah satu caranya  adalah meningkatkan penjualan. Dalam suatu perusahaan, kegiatan penjualan merupakan sumber pendapatan untuk pembiayaan aktivitas perusahaan. Penjualan dapat dilakukan dengan dua cara yaitu secara tunai dan secara kredit. Akibat dari penjualan secara tunai akan berkaitan dengan penerimaan kas, dimana kas penting untuk kelancaran jalannya perusahaan sedangkan penjualan secara kredit akan mengakibatkan timbulnya piutang usaha. Pemberian kredit tanpa memperhatikan kredibilitas pelanggan dalam kegiatan penjualan kredit sering dilakukan oleh perusahaan.
Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Profitabilitas BPR Yunus Fiscal; Lili Lusiana
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.548

Abstract

This research aims to know the influence of variable CAR, LDR, BOPO and against the BPR diproksikan Profitability with ROA. The Data used in this study were obtained from the publication of the annual financial statements of the respective website of BPR in 2010-2012. The number of samples as many as 12 recorded on BPR Bank Indonesia with the period of 2010-2012 in the province of Lampung were taken through purposive sampling. Analytical techniques used was multiple linear regression analysis. The results showed that the variable CAR and LDR have no effect against ROA. While variables affect the BOPO ROA. The ability of a third independent variable predictive of ROA is 81.2% of the indicated size adjusted R2 equal to 18.8%, the rest is explained by other variables outside of a research model.
Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan (Studi Kasus pada Kantor BPKP Bandar Lampung.) Yunus Fiscal; Justian Suhendra; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.220

Abstract

The purpose of this research is to analyze the influence of work experience and the competence of the auditor with respect to quality of result of inspection. This study uses qualitative methods of data analysis and kuntitiatif. Based on the results of research and analysis on the existing problems, then it can be concluded that the work experience and the competence of the auditors positive and significant effect on the quality of result of inspection. We recommend that the auditor should have the experience, education and training programs to audit, so that in their performance audit Auditors can accomplish the task with good quality, supported by its individual capabilities
Analisis Pemeriksaan Operasional Untuk Menilai Efisiensi Dan Efektivitas Atas Penjualan Dan Piutang Usaha Studi kasus pada PT.Arya Mandala Dwipa . Supratomo; Yanti Veronica; Yunus Fiscal
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.212

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis apakah pelaksanaan audit operasional pada PT.Arya Mandala Dwipa atas fungsi penjualan dan piutang usaha telah memasuki tahap yang efektif dengan cara membandingkan teori yang ada dengan pelaksanaan dalam perusahaan. Dengan demikian saran yang dapat diberikan oleh penulis agar internal audit dapat lebih meningkatkan efektivitas dan efisiensinya adalah dengan mempercepat pelaksanaan tahap tindak lanjut audit tepat pada waktunya sehingga demi tindakan perbaikan.
Pengaruh Pengalaman Kerja, Otonomi Kerja, Dan Tekanan Peran Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bandar Lampung (Study Kasus pada Kantor Akuntan Publik di Bandar Lampung) Yunus Fiscal; . Syilvya; Muh. Nur Ram&#039;dhan
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.235

Abstract

Public Accounting Firm (KAP) is a form of organization that has licensed public accountant in accordance with legislation that seeks the provision of professional services in the field of public accounting practice. CPAs function as an external audit will be effective and optimal performance if supported by auditors. To improve the performance of an auditor, not only requires only intellectual, but also needed a good work experience, freedom and independence in carrying out the duties and powers of office for each professional. Method of data collection is by using questionnaires distributed to the auditor in public accounting firm in Bandar Lampung, while the analytical tools used are qualitative analysis and quantitative analysis. The results showed that work experience and job autonomy positive and significant impact on the performance of auditors, while the role of pressure and a significant negative effect on the performance of auditors. Based on the above conclusion, it is suggested that public accounting firm auditors to limit the amount of workload and provide clear information to avoid conflicts and role.
The Effect Of Size Company, Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing in The Manufacturing Companies Listed in Indonesia Stock Exchange Period 2010-2013 Yunus Fiscal; Agatha Steviany
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.573

Abstract

This study aims to identify and analyze the effect of firm size, profitability, financial leverage,and dividend payout ratio on income smoothing in the manufacturing companies listed in Indonesia Stock Exchange period 2010-2013. The first hypothesis is firm size has positive effect on income smoothing, the second hypothesis is profitability has positive effect on income smoothing, the third hypothesis is financial leverage has positive effect on income smoothing, and the fourth hypothesis is dividend payout ratio has positive effect on income smoothing. Measurement of income smoothing is based on the Eckel Index. The sample in this study is manufacturing companies that listed in Indonesia Stock Exchange period 2010-2013. Sampling using purposive sampling in order to obtain a total sample of 27 manufacturing companies that meet the criteria of the study sample set. Company size is measured by total assets, profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Equity Ratio (DER), and Dividend Payout Ratio. The technique of data analysis done with the binary logistic regression analysis using SPSS 18.0 for windows. The results showed that in firm size, profitability, and financial leverage has positive effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange, while the variable dividend payout ratio does not have effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange.
Analisis Kinerja Keuangan Sebagai Dasar Investor Dalam Menanamkan Modal Pada PT. Bukit Asam,TBK (Study Kasus pada PT. Bukit Asam,TBK) Farida Efriyanti; Retno Anggraini; Yunus Fiscal
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.236

Abstract

Researchers conducted the study on PT. Bukit Asam Tbk, a company engaged in coal. In running the business of PT. Bukit Asam Tbk facing problems in measuring the achievements of the company based on the financial ratios of liquidity, solvency, activity and profitability. Over the last three years ie during the years 2009-2011. Rumussn problem is: "whether the financial performance affects investor in menananmkan mdal on PT.Bukit Acid, Tbk"? The purpose of this study the researchers did was to analyze the performance of keuanagn as the investor base to invest in PT.Bukit Acid, Tbk. Based on the analysis conducted by the authors, financial performance PT.Bukit Acid, Tbk terms of the ratio of liquidity, solvency, activity and profitability over the last three years increased. Suggestions submitted by the author is to maintain and improve the companys financial performance PT.Bukit Asam Tbk enable companies to more forward.
Co-Authors . Desma . Supratomo . Syilvya Agatha Steviany Alvina Susantolie Angrita Deziana Farida Efriyanti Gatot Hidayat Goenawan GOENAWAN Justian Suhendra Lili Lusiana Muh. Nur Ram&#039;dhan Retno Anggraini Riswan RISWAN Shiauyen Susanriana Siti Utami Ningsih Yanti Veronica