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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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PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina, Yunina; Eftiana, Neny
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.155 KB) | DOI: 10.29103/jak.v5i2.1819

Abstract

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.
ANALISIS KETERKAITAN PENGAKUAN PENDAPATAN DAN LABA PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Iswadi, Iswadi; Khirnika, Khirnika
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 | Full PDF (365.626 KB) | DOI: 10.29103/jak.v5i1.1810

Abstract

This study aimed to determine the effect of operating income recognition on the income statement. The data used were secondary data in form of the income statements of construction companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The objects in this study were selected based on the highest profit value and were taken 3 companies as the sample. This study uses descriptive analysis as data analysis. The results showed that the three companies, namely PT Pembangunan Perumahan, PT Surya Semesta Internusa Tbk, and PT Waskita Karya Tbk, measured their income by using the percentage settlement method and each had a different level of income each year and were in accordance with the applicable accounting standars namely Standard Statement Financial Accounting (PSAK No. 34).
PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018 Falahuddin, Falahuddin; Mina, Muchsal
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 | Full PDF (768.152 KB) | DOI: 10.29103/jak.v7i2.1850

Abstract

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.
TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK BUMI TERHADAPNILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUSPADAKECAMATAN MUARA SATU KOTA LHOKSEUMAWE) Razif, Razif; Wati, Kasnah
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 | Full PDF (668.923 KB) | DOI: 10.29103/jak.v7i1.1834

Abstract

The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a)  assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) Yunita, Nur Afni; Ulfa, Cut Nurlaila
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 | Full PDF (508.287 KB) | DOI: 10.29103/jak.v6i1.1824

Abstract

This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.
ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE Falahuddin, Falahuddin; Aprilia, Icut
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.211 KB) | DOI: 10.29103/jak.v5i2.1815

Abstract

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.
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.
PENETAPAN HARGA JUAL ES BALOK PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING Amni, Chairul
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 | Full PDF (541.525 KB) | DOI: 10.29103/jak.v7i2.1842

Abstract

Company pricing must be very careful so that the price offered is not too expensive or cheap but still produces more profits for the company, but this becomes a weakness for the company if competitors are able to provide lower prices. PT. Es Muda Perkasa has a selling price that is considered sufficient to compete in the industrial world but the prices offered by PT. Es Muda Perkasa allegedly still low. It is certainly difficult for companies to be able to compete because the price determination applied is only based on estimates, so the prices set are not in accordance with production costs. Therefore the company needs to review the way of pricing strategies so that the benefits can be maximized. This study aims to determine the price of selling ice blocks by using profit pricing targets to get profits according to their production costs. The research method used in this study is to use a profit pricing target method that uses break-even analysis, where the company will not get profits and shortages of capital that has been spent. Data collection using the approach of observation, interviews, and literature study. The results of the study show that the price set by the company is still low at Rp. 16000; / stem compared to the price made by the Target Profit Pricing method which is the product cost of Rp. 18.496412 / stem assuming a profit of Rp.20,551 / stem for a profit of 10%, then Rp.21,760 / stem for a profit of 15% and Rp.23,120 / stem for a profit of 20%
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT) Khaddafi, Muammar; Darwin, Annesa Dianty
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 | Full PDF (660.925 KB) | DOI: 10.29103/jak.v6i2.1829

Abstract

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA LHOKSEUMAWE: (STUDI KASUS PADA DPKAD KOTA LHOKSEUMAWE PERIODE 2014-2016) Indrayani, Indrayani; Khairunnisa, Khairunnisa
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 | Full PDF (670.378 KB) | DOI: 10.29103/jak.v6i1.1820

Abstract

This study aimed to determine the performance  of the Office of Revenue Finance and Regional Assets (DPKAD) Lhokseumawe City by using the concept of Value For Money. This research was conducted by taking data for 3 years, from 2014 to 2016. This research used secondary data. The method of data analysis used is descriptive qualitative analysis method. Based on the research  result by using Value For Money concept based on 3 main elements such as economic, efficiency and effectiveness show that: Economic ratio, get 86,54%, 82,64% and 71,43% which means the economic ratio was under 100% during 2014-2016 and the result of this ratio indicated that the economic ratio criterion obtained the “economical” category.the efficiency ratios during the research year of this ratio were 94,69%, 105,17% and 97,95%, although in 2015 the ratio was less efficient because it was in percentage above 100%. However, the overall performance of the Lhokseumawe City Government has been categorized as “efficient”. While the effectiveness ratio, obtained 96,53%, 86,65% and 76,98%, where the percentage ratio below 100% indicates that this ratio obtains “ineffective” criterion. Based on the result, the concept of Value For Money is very good to be applied on DPKAD of Lhokseumawe city because it can provide a more structured and comprehensive performance overview.

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