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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 PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016) Khaddafi, Muammar; Ferdiansyah, Ferdiansyah
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 (433.49 KB) | DOI: 10.29103/jak.v5i1.1811

Abstract

This study aims to analyze the comparison of Return  and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016,  the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period.
PENGARUH PENDAPATAN SENDIRI, JENIS PEMERINTAH DAERAH DAN LETAK PEMERINTAH DAERAH TERHADAP PERILAKU OPORTUNISTIK LEGISLATIF DI DEWAN PERWAKILAN RAKYAT KABUPATEN ACEH UTARA Murhaban, Murhaban; Munandar, Aris
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 (1151.153 KB) | DOI: 10.29103/jak.v7i2.1851

Abstract

The purpose of this study was to learn to find out their own income, types of regional government and regional government related to opportunistic legislatures in the North Aceh District People's Representative Council (DPRK). The sample in this study amounted to 45 respondents taken from 45 members of the North Aceh District Representative Council. Data obtained by collecting questionnaires. The data analysis technique used is a simple linear regression analysis technique. The results of the study indicate their own expenditure on legislative opportunistic policies in North Aceh District. From the results of the research conducted with the facts issued regarding the contribution to the opportunistic legislature because of this, the income itself is related to the importance of development in development in North Aceh District. The type of regional government towards legislative opportunistic behavior has a positive and significant influence. The results of the study indicate that there are differences between the types of regional government which will facilitate the government in carrying out the duties of the board members who regulate the budget allocation process in each development as expected. Regional laws related to legislative opportunistic behavior have a positive and significant relationship. The results of the study indicate that there is a regularity of regional government that will make it easier for the government to supervise legislative opportunists that are as expected. The calculated F value is 12,534 with a significance level of 0,000. While Ftable with a confidence level of 95% (α = 5%) on the probability of 0.05 and df2 = n-k-1 (45-4 = 41) and obtained the value of Ftable of 3.998. Then the F-test results show that Fcount> Ftable (12,534> 4,078).
ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) Yunita, Nur Afni
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 (624.608 KB) | DOI: 10.29103/jak.v7i1.1836

Abstract

The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2012-2016) Yunina, Yunina; Husna, Asmaul
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 (869.936 KB) | DOI: 10.29103/jak.v6i1.1825

Abstract

This study aimed to determine the effect of capital structure and financial performance on the value of the company. The data of this research were taken from 70 observations. The population of this research was manufacturing companies of Food and Beverage sub-sector which listed on Indonesia Stock Exchange in 2012-2016 . The number of samples used in this study was 14 companies taken using Cencus sampling technique. .The method of data analysis used in this study was multiple linear regression analysis. The results of this study indicate that the capital structure had a negative effect on the company value and financial performance had a positive effect on company value. Suggested: For investors to pay attention to the profitability and capital structure generated by the company so that it can obtain a higher return.
PENGARUH NEGATIVE FRAMING DAN ADVERSE SELECTION TERHADAP PENGAMBILAN KEPUTUSAN ESKALASI KOMITMEN: (Studi Empiris pada Mahasiswa Akuntansi Universitas Malikussaleh) Yusra, Muhammad; Atika, Surya
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 (441.941 KB) | DOI: 10.29103/jak.v5i2.1816

Abstract

This study aims to determine the effect of negative framing and adverse selection on commitment escalation decision making. The data used in this study are primary data. The population in this study are 178 active students majoring in Accounting of economics and business faculty, Malikussaleh University in 2014. The number of samples that met the research criteria were 64 students taken using a random sampling. The method used to analyze the relationship between the independent variable and the dependent variable is the technique of analyzing two ways ANNOVA using factorial 2 x 2 designs with instruments in the form of cases.The test results show that negative framing effect on commitment escalation, adverse selction effect on commitment escalation, and negative framing and adverse selection have no effect on commitment escalation.
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 PAYMENT POINT ONLINE BANK (PPOB) TERHADAP PERCEPATAN ALIRAN KAS ( STUDI KASUS DI PT. PLN (PERSERO) PROVINSI ACEH) Indrayani, Indrayani
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 (657.972 KB) | DOI: 10.29103/jak.v7i2.1843

Abstract

This study aims to identify the influence of Payment Point Online Bank (PPOB) on the cash flow acceleration at PT. Perusahaan Listrik Negara (Persero). This study uses secondary data in the form of financial statements during 2017-2018 taken from the central office of PT. Perusahaan Listrik Negara (Persero) of Aceh Province. The samples used are 38 offices of PT. Perusahaan Listrik Negara (Persero) in Aceh Province. The method used to analyze the data is simple linear regression analysis. The results of this study indicate that the Payment Point Online Bank (X) influences significantly on the cash flow acceleration (Y) at PT. PLN of Aceh Province during 2017-2018.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH) Wahyuddin, Wahyuddin; Afriani, Mira
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 (611.363 KB) | DOI: 10.29103/jak.v6i2.1830

Abstract

This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of  this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using census sampling technique. The data were analysed using multiple linear regression analysis and hypothesis were tested using SPSS 17. The result are as follows: the usage of accounting software of System Application Product and ( SAP) has a signifcant effect on the satisfaction of consumer of accounting software, the quality of financial reporting information value has a significant effect on the satisfaction of consumer of accounting software, and the usage of accounting software of System Application Product and ( SAP) and quality of financial reporting information value has an significant effect on the satisfaction of consumer of accounting software. The further researcher should change the research variables, research object and use a better tool analysis in order to get more accurate data.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Yusra, Muhammad; Utami, Chairi
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 (681.121 KB) | DOI: 10.29103/jak.v6i1.1821

Abstract

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.
ANALISIS PENGGUNAAN BENFORD’S LAW DALAM PERENCANAAN AUDIT DI DIREKTORAT JENDERAL BEA DAN CUKAI CABANG KOTA LHOKSEUMAWE Murhaban, Murhaban; Jufrizal, Jufrizal
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 (853.848 KB) | DOI: 10.29103/jak.v5i1.1812

Abstract

This study aims to analyze the use of Benford's Law in Audit Planning at the Directorate General of Customs and Excise, Lhokseumawe City. The data used in this study are secondary data obtained directly from the Directorate General of Customs and Excise, Lhokseumawe City in 2015-2017. Data analysis methods used in this study are First Digits, Second Digits, and Three Digits. The results show that Benford's Law requirements analysis meet the requirements, and from the results of the Benford's Law data analysis, there are differences in the actual frequency data patterns with the Benford's Law frequency pattern, and also from the differences in frequency patterns that show that Benford's Law is effective and could be used to detect predictions of audit findings appropriately.

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