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Jurnal Akuntansi dan Keuangan

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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 SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen) Razif, Razif; Rahmawati, Rahmawati
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.

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

Cover Depan, Editor, Reviewer, Daftar Isi

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

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) Khaddafi, Muammar; syahputra, Eggy
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

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 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; Fadillah, Nur
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

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 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

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 INTENSITAS MORAL DAN ETIKA PERSEPSIAN TERHADAP INTENSI KEPERILAKUAN TERKAIT SISTEM INFORMASI AKUNTANSI PADA PT. PUPUK ISKANDAR MUDA ACEH UTARA Usman, Amru; Nufus, Hildayatun
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to know the effect of moral intensity and perceived ethics on behavioral intentions related to accounting information system at PT. Pupuk Iskandar Muda, Aceh Utara. Sampling technique used census sampling where all the population used as the samples so that the samlpe in this study is 30. This study uses multiple linear regression analysis whit hypotesis testing using SPSS 16 for windows to analyze the data of this study. The results show that Moral intensity has a significant effect on behavioral intention relation to the accounting informasion system, Perceived ethical variables has a significant effect on behavioral intention related to information system.

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

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.

PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA Yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.

PENGARUH DAY OF THE WEEK EFFECT TERHADA RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM JAKARTA ISLAMIC INDEX (JII) Iswadi, Iswadi; Hafni, Nurul
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to examine the effect of day of the week effect on the stock returns in the Jakarta Islamic Index (JII) in the period Desember 2017-May 2017. The data used in this study are secondary data obtained from www.yahoo.finance.com. The sample in this study are all compinies incorporated in the Jakarta Islamic Index as many as 30 companies. This study used multiple linear regression tests with dummy variables. The results of the study partially indicateÂ that trading days on Thursday sifnificantly influence JII stock returns which can be seen from a significant value of 0,009. So, it can be concluded that day of the week effect on stock return in the jakarta islamic index (JII).

Page 2 of 22 | Total Record : 218

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Indrayani

Contact Email
indrayani@unimal.ac.id

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+6285260568234

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jak@unimal.ac.id

Editorial Address
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353

Location
Kota lhokseumawe,

Aceh

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Indrayani

Contact Email indrayani@unimal.ac.id

Phone +6285260568234

Journal Mail Official jak@unimal.ac.id

Editorial Address Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353

Location Kota lhokseumawe, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Indrayani

Contact Email
indrayani@unimal.ac.id

Phone
+6285260568234

Journal Mail Official
jak@unimal.ac.id

Editorial Address
Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353

Location
Kota lhokseumawe,

Aceh

INDONESIA