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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 218 Documents
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ANALISIS FAIRNESS DAN INCENTIVE CONTRACTING PADA KINERJA BERBASIS ANGGARAN ATAS PENGUJIAN: EKSPERIMEN (STUDI KASUS PADA MAHASISWA PASCASARJANA DIUNIVERSITAS MALIKUSSALEH TANUN 2017- 2018) Hendra Raza; Cut Fauziah
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i2.1827

Abstract

This study aimed to determine the analysis of fairness and incentive contracting on performance-based budget testing experiments. The data used in this research were primary data. The population in this study consisted of 59 postgraduate students who were on Lancang Garam St, postgraduate campus of Malikussaleh University with an observation period starting from 2017-2018. The sampling method was purposive sampling. The number of samples that meet the research criteria based on existing considerations was that all postgraduate students management in science during 2017-2018 as many as 59 respondents. The method used to analyze the relationship between independent variables and the dependent variable was Multiple linear regression analysis and Classical assumption test. The test results showed that the planning variable was accepted because the value was significantly higher, namely the difference between fairness and budget-based performance, while the other side is accepted also because it was seen from a significantly higher value that was with the difference between fairness towards the budget process, which has been studied from 59 students on the postgraduate campus of Malikussaleh University.
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
Financial Market Development on Economic Growth in Indonesia Using Principal Component Regression Analysis M Yunus; Budi Setiawan; Priya Rani Bhagat; Adil Saleem
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6525

Abstract

This study investigates the relationship between macroeconomic variables and financial market development on economic growth in Indonesia using principal component analysis. A quantitative data was collected from World Bank dataset from 2002 to 2019. Data were analysed using statistical software R. Findings reveal principal component analysis is better than multiple linear regression in explaining the correlation among independent and dependent variables. This study also reveals stock traded of total value as percentage of GDP has the biggest effect on the performance on Indonesian economy during research period. In contrast, unemployment has the smallest impact on economic growth in Indonesia. The results assist in understanding the importance of macroeconomic variables and financial market development on the performance of Indonesian economy.
PENGARUH RISK TAKING DAN FREE CASH FLOW TERHADAP PEMBAGIAN DEVIDEN: (STUDI EMPIRIS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) Indrayani Indrayani; Aprina Aprina
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i1.1809

Abstract

This study aimed to determine the effect of Risk Taking and Free Cash Flow on Dividend Payout. The number of samples used in this study was 39 observations at Commercial Banks listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The sample was taken by using purposive sampling technique. The method of data analysis used in this research was multiple linear regression analysis. The result of research partially showed that Risk taking had a negative and significant effect on dividend payout and Free Cash Flow had a positive and significant effect on dividend payout. Simultaneously, Risk Taking and Free Cash Flow had a significant effect on dividend payout.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) Muammar Khaddafi; Eggy syahputra
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1849

Abstract

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.
PENGARUH SOSIALISASI TERHADAP EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DI KOTA GORONTALO mattoasi mattoasi; Usman Usman; Didiet Pratama Musue
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.3903

Abstract

This study aims to see the effect of socialization on the enforcement of SAK Entities, micro, small and medium enterprises (EMKM) in Gorontalo Province. This research uses quantitative research methods. Sources of data used in this study are primary data obtained from questionnaires distributed to 99 respondents who are Entities micro, small and medium enterprises in Gorontalo Provinsi. Based on the result of the study, it shows that socialization has an effect on the effectiveness of the application of financial accounting standards for micro, small and medium enterprises by 13.9%, while the remaining 86.1% is explained by other variables not examined in this study.
PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina Yunina; Nur Fadillah
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1833

Abstract

This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU Lismawati Lismawati; Novita Sari; Mifta Ismalia
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3649

Abstract

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.  
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE) Mursidah Mursidah; Khairina Khairina
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1823

Abstract

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.
PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT Sri Mulyati; Hayatun Nafiza
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2562

Abstract

This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. 

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