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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 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.
PENGARUH EFEK ENTRENCHMENT, ALIGMENT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Mulyati, Sri; Jannah, Rauzatul
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 (860.325 KB) | DOI: 10.29103/jak.v7i1.1837

Abstract

This study aims to know the Effect of Entrenchment Effects, Alignment and Independent Board of Commissioners toward Voluntary Disclosure of Automotive Companies Listed on the Indonesia Stock Exchange during 2014-2017. The data used in this study are secondary data as many as 12 samples with 48 observations. The sampling technique used is purposive sampling technique. The method used to analyze the relationship between the independent variables and the dependent variable is the multiple linear regression method and the classical assumption test. The results showed that the entrenchment and alignment partially has a negative and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange, while independent commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange. Simultaneously, the entrenchment, alignment and independent board of commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DARAH (STUDI KASUS PADA KABUPATEN ACEH UTARA) Satria, Dy Ilham; Bobby, Muhammad Ahwal
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 (656.23 KB) | DOI: 10.29103/jak.v6i2.1826

Abstract

This research aims to empirically examine whether the presentation of local financial reports, accessibility of financial report and accountability of local financial management of local finacial information by the stakeholders.this research was carried out in Aceh Utara local residence using method to collect data through survey questionnaire. They were given for the stakeholder as a user of local financial information which respondents were the member of local legislative and the local Apparatures Working Units (SKPK). By the purposive sampling method, fixed get sample from 5 members of local legislative and 68 members of local Apparatures Working Units. The test and analysis use double linear regression after the reliability test, validity test andcalssical assumption test were done. The result of test showed that the presentation of local financial reports, accessibility of financial reports and accountability of local financial management understanding significant affect to the use of local financial information.
PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT Mulyati, Sri; Nafiza, Hayatun
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. 
PENGARUH LEVERAGE, PENURUNAN ARUS KAS OPERASI, FIXEDASSET INTENSITY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEPUTUSAN REVALUASI ASET TETAP Haykal, Muhammad; Munira, Raudhatul
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.v9i2.4682

Abstract

This study aims to examine the effect of leverage, decreased operating cash flow, fixed asset intensity, and company growth on fixed asset revaluation decisions in chemical sub-sector companies listed on 5 ASEAN exchanges in 2017-2019. The data used in this research is secondary data that comes from the financial reports of each stock exchange. The number of samples in this study were 135 observations using purposive sampling technique. Data is accessed through the website www.idx.co.id, www.bursamalaysia.com, www.sgx.com, www.edge.pse.com.ph, and www.set.or.th. Methods of data analysis in this study using logistic regression analysis method. The results showed that fixed asset intensity had a positive and significant effect on fixed asset revaluation decisions, while leverage, decreased operating cash flow, and company growth had no effect on fixed asset revaluation decisions.
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN BPK PADA PEMERIKSAAN KINERJA ATAS KEGIATAN APIP INSPEKTORAT KABUPATEN BARITO TIMUR Banjar Nahor, Josmar Lambok; Adriani, Ade; Nor, Wahyudin
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.v9i1.3447

Abstract

AbstrackThe purpose of this research is to reveal the obstacles in the completion of the follow-up of audit the BPK of the performance audit of APIP Inspectorate of East Barito Regency. This research uses qualitative methods with a case study approach which was carried out at the Inspectorate of Barito Timur, Central Kalimantan from September to December 2018. The result of the analysis reveal that the obstacles in completing this follow-up are caused by several internal aspects, including: 1) human resources, the lack of ASN, the mismatch of the educational background of the ASN personnel, and the lack of teamwork 2) leadership, the leader has not yet prepared a work plan for completion of  the follow-up to the BPK audit results on performance audit of  APIP activities, formed a special team, coordinates, controls, never holding   a special meeting to  discuss  BPK findings on the completion of   the BPK audit follow - up on the  performance audit APIP, there is no formation of a special team that  handle the completion of the follow-up results of the BPK audit on the performance audit of APIP, there is no instruction from the leadership to complete the follow-up of the BPK audit results on the APIP performance audit. 3) Work environment, non-physical work environment,  a work culture that has not been optimal , encourages completion of follow-up. Meanwhile, the physical work environment, such as the availability of facilities and facilities  is still limited.Research on these three aspects is very useful to understand how to optimize the acceleration of the completion of the follow-up of the inspection results, especially  in the  Inspectorate  of East Barito Regency APIP
Cover Depan, Editor, Reviewer, Daftar Isi JAK, Editor
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.v9i2.4900

Abstract

Cover Depan, Editor, Reviewer, Daftar Isi
PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018) Mursidah, Mursidah; Yunina, Yunina; Zahara, Meutia
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.v9i1.3726

Abstract

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.
FAKTOR-FAKTOR PENENTU VOLATILITAS HARGA SAHAM SEKTOR PERUSAHAAN PROPERTI, REAL ESTATE DAN BUILDING CONSTRUCTION Ayuning Putri, Anisa Ferata
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.v8i2.2563

Abstract

Abstrak : Tujuan dari riset ini adalah untuk melihat pengaruh Devidend Payout Ratio, Devidend Yield, Earning Volatility,  Pertumbuhan Aset, Leverage, Ukuran Perusahaan dan  Blockholders terhadap Volatilitas Harga Saham. Pada penelitian ini akan menggunakan data laporan Perusahaan Lembaga Keuangan dari Bursa Efek Indonesia (BEI) selama periode 2016-2018 dengan populasi sebanyak 201 perusahaan metode purposive sampling digunakan untuk memperoleh sampel selama 3 tahun sebayak 36 perusahaan. Data penelitian ini di analisis menggunaka analisis regresi linier berganda. Hasil analisis ditemukan bahwa Dividen Payout Ratio, Earning Volatility, Pertumbuhan Aset, Ukuran Perusahaan, Blockholdres tidak berpengaruh terhadap Volatilitas Harga Saham Sedangkan untuk variabel Dividen Yield berpengaruh terhadap Volatilitas Harga Saham.Kata kunci : Volatilitas Harga Saham, Dividen Payout Ratio, Dividen Yield, Earning Volatility, Pertumbuhan Aset, Ukuran Perusahaan, Blockholdres Abstrack : The purpose of this study is to examine the effect of Dividend Payment Ratio, Dividend Results, Productive Volatility, Estimated Assets, Leverage, Firm Size and Blockholders on Stock Price Volatility. In this study will use the report data of Financial Institution Companies from the Indonesia Stock Exchange (BEI) during the 2016-2018 period with a population of 201 companies using a purposive sampling method for a 3-year sample of 36 companies. The data of this study were analyzed using multiple linear regression analysis. The results of the analysis found that Dividend Payment Ratios, Income Volatility, Assets, Company Size, Blockholdres are not in conflict with Stock Price Volatility While for the Result Dividend variable produced on Stock Price Volatility. Keywords: Stock Price Volatility, Dividend Payout Ratio, Yield Dividend, Income Volatility, Asset Inventory, Firm Size, Blockholding 
ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG) Kerihi, Anthon S. Y.
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.v9i2.3897

Abstract

Estabilishing of a lift net as a business in the field of marine and fisheries, as well as producing fish by following the conditions of the sea and weather which can change and affect production activities so as to provide income that is uncertain and difficult to predict. Therefore, this research was conducted with the aim to find out whether fish production using this lift net can be said to be feasible in the aspects of law, market and marketing, management, technical and operational, economic, social, EIA, and finance.Before recommending to investors, an investment feasibility analysis is needed to determine the level of feasibility. The analysis was carried out with 10-year projections using a pessimistic, moderate and optimistic scenario. Some things that need to be done are, legalizing business activities, designing marketing strategies, knowing technical and operational activities, determining four management functions, knowing the positive economic, social impacts, negative impacts on the environment and determining future sales estimates calculating profit / loss, cash flows, financial feasibility assessment (NPV, IRR, PP and PI) and sensitivity analysis.After the analysis, it was found that this investment is feasible and can be recommended in every scenario and of course the optimistic scenario produces is better level of feasibility compared to other scenarios.

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