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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 8, No 1 (2020): Februari 2020" : 13 Documents clear
ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN BADAN (STUDI PADA PT ABDYA GASINDO) usman, sumardi; Rizkina, Miftha
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.018 KB) | DOI: 10.29103/jak.v8i1.2328

Abstract

The purpose of this paper is to find out whether the application of tax planning carried out by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method that is the method that collects, collects the data obtained then is interpreted and analyzed so that it is able to provide complete information for problem solvers encountered. The results of this study are expected to provide information and input on Abdya Gasindo so that the company can carry out tax planning as an effort to efficiently pay taxes to achieve maximum profits, but still within the framework of tax regulations. The conclusion of this study is the application of tax planning conducted by PT. Abdya Gasindo can make efficient the tax burden owed.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DPRK DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRK KABUPATEN ACEH UTARA) Putri, Rani Gesta
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.036 KB) | DOI: 10.29103/jak.v8i1.2276

Abstract

The objective of this research was to find out: 1) the influence of the parliamentarians’ knowledge of budget, personal background, political background, public accountability, community participation, and public policy transparency on the performance of DPRK (Regency Parliament) in regional financial monitoring; 2) that professional commitment is able to become moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring. This research applied quantitative method. It was carried out in October 2018 at the DPRK of North Aceh Regency with term of office from 2014 to 2019. The data were collected through questionnaires distributed to 45 respondents who are members of DPRK of North Aceh Regency by using census technique. The data analysis was performed using reliability and validity tests, classic assumption test, multiple linear regression methods and residual test by means of SPSS. The result of this research showed 1) that the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency simultaneously influenced the performance of the DPRK in the regional financial monitoring, and 2) that professional commitment was not able to become the moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring.
Cover Depan, Editor, Reviewer, Daftar Isi Depan, Editor, Reviewer, Daftar Isi, Cover
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.905 KB) | DOI: 10.29103/jak.v8i1.2512

Abstract

Cover Depan, Editor, Reviewer, Daftar Isi
ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BANK ACEH SYARIAH CABANG KUTACANE Malahayati, Rina
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.054 KB) | DOI: 10.29103/jak.v8i1.2291

Abstract

this study tries to uncover and analyze the practice of applying the principles of Good Corporate Governance at PT. Bank Aceh Syariah Kutacane Branch. The population of this study is Bank Aceh Syariah Kutacane Branch SouthEast Aceh Regency. The Observation of year is 2018. The data analysis technique used in this study is Reduction of data, Presentation of data and conclusion. The result of this research that the implementation of good corporate governance in PT. Bank Aceh Syariah branch of kutacane has been running and implementing wellness. Based on four principle namely Transparency, Accountability, Responsibility, and Fairness in accordance with the laws and the regulations implemented by Bank Indonesia.
KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN Husaini, Husaini; Yuniza, Salma
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.923 KB) | DOI: 10.29103/jak.v8i1.2326

Abstract

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.
ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP) Amni, Chairul; Indrayani, Indrayani
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.531 KB) | DOI: 10.29103/jak.v8i1.2327

Abstract

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.
PENGARUH PEMILIHAN INDEKS PASAR DALAM PEMBENTUKAN PORTOFOLIO MODEL INDEKS TUNGGAL Setiawan, Ezra Putranda
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.063 KB) | DOI: 10.29103/jak.v8i1.2243

Abstract

Portfolio is a type of investment consists of several assets, such as stocks. Single index model is a portfolio optimization method that uses the market index value to calculate beta as a measure of asset’s performance. However, there are several market index available in Indonesia Stock Exchange. In this study, we examine and compare the performance of several market index to the portfolio’s performance that calculated using Single-Index Model. We choose several stocks that used in several market index, obtain the return data, and obtain the beta using several market index. The calculation of the optimal portfolio were repeated using 15 sets of data to obtain consistency. Based on the empirical study, we obtain that the way to choose the market index could affect the estimated beta as well as its standard error. However, it has a very small effect on the weight and the performance of the optimal portfolio.
ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN BADAN (STUDI PADA PT ABDYA GASINDO) sumardi usman; Miftha Rizkina
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2328

Abstract

The purpose of this paper is to find out whether the application of tax planning carried out by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method that is the method that collects, collects the data obtained then is interpreted and analyzed so that it is able to provide complete information for problem solvers encountered. The results of this study are expected to provide information and input on Abdya Gasindo so that the company can carry out tax planning as an effort to efficiently pay taxes to achieve maximum profits, but still within the framework of tax regulations. The conclusion of this study is the application of tax planning conducted by PT. Abdya Gasindo can make efficient the tax burden owed.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DPRK DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRK KABUPATEN ACEH UTARA) Rani Gesta Putri
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2276

Abstract

The objective of this research was to find out: 1) the influence of the parliamentarians’ knowledge of budget, personal background, political background, public accountability, community participation, and public policy transparency on the performance of DPRK (Regency Parliament) in regional financial monitoring; 2) that professional commitment is able to become moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring. This research applied quantitative method. It was carried out in October 2018 at the DPRK of North Aceh Regency with term of office from 2014 to 2019. The data were collected through questionnaires distributed to 45 respondents who are members of DPRK of North Aceh Regency by using census technique. The data analysis was performed using reliability and validity tests, classic assumption test, multiple linear regression methods and residual test by means of SPSS. The result of this research showed 1) that the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency simultaneously influenced the performance of the DPRK in the regional financial monitoring, and 2) that professional commitment was not able to become the moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring.
Cover Depan, Editor, Reviewer, Daftar Isi Cover Depan, Editor, Reviewer, Daftar Isi
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2512

Abstract

Cover Depan, Editor, Reviewer, Daftar Isi

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