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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 PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH TAHUN 2014-2018 ikhyanuddin ikhyanuddin; Fuadi Fuadi; Nanda Safitri
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.v9i2.4732

Abstract

This study aimed to determine the effect of the knowledge of board member about the budget on the supervision of regional finances with the transparency of public policy and accountability as moderating variables. The samples of this study were taken using Census sampling technique in which the entire population used as the sample. Questionnaires were distributed as many as 45 questionnaires and returned 39 questions, then analyzed using Moderated Regression Analysis and the hypothesis were tested using SPSS. The results of this study showed that the knowledge of board members about the budget had a significant positive effect on the supervision of regional finances. The knowledge of board member of budgets with the transparency of public policy as moderating variable influence negatively on the supervision of regional finance. The results of this test indicate that the Transparency of Public Policy weakened the relationship between the knowledge of board members about budgets to the supervision of regional finances. The knowledge of board members about budgets with accountability as a moderating influenced the supervision of regional finances, the results of these tests explained that accountability strengthened the relationship of knowledge of board members on budgets toward the supervision of regional finance. Simultaneous test (f-test) indicated that the knowledge of board members about budgets influenced the supervision of regional finance with the transparency of public policy and accountability as moderating variables that can be seen with the value of sig 0,029 that is less than 0,05 so that the hypothesis was accepted.
ANALISIS INVESTASI DAN PENENTUAN PORTOFOLIO SAHAM OPTIMAL DENGAN METODE INDEKS TUNGGAL (STUDI EMPIRIS PADA IDX 30 YANG TERDAFTAR DI DI BURSA EFEK INDONESIA PERIODE AGUSTUS 2017-JANUARI 2018) Sri Mulyati; Ania Murni
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.v6i2.1831

Abstract

This study aims to analyze investment and determine the optimal stock portofolio with single indexs method. The data used in this study is secondary data obtained from 30 idx 30 companies accessed on www.idx.co.id, www yahoofinance.co.id, adnd www.bi.go.id, and obtained through documentation and library research study techniques. This study uses a descriptive research method with a quantitative approache. The results of this study indicate that there are seven optimal companies because the ERB(expected return to beta) values are higher than the CI value of LPKR, PGAS, PTPP, SMGR, SRIL, UNTR AND SMGR.
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI Anak Agung Putu Gede Bagus Arie susandya; Ni Nyoman Ayu Suryandari
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.v9i1.3579

Abstract

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection. 
PENGARUH TINGKAT PENDAPATAN DAN PENGELOLAAN DANA ZAKAT TERHADAP KEPATUHAN MASYARAKAT MEMBAYAR ZAKAT DI KABUPATEN BIREUEN Murhaban Murhaban; Merawati Merawati
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.v6i1.1822

Abstract

This study aims to determine the effect of the income level and management of zakat funds on the community compliance to pay zakat in Bireuen Regency. The sampling technique used is probability sampling technique with the number of respondents as many as 62 people. The data used in this study is in the form of primary data in the form of questionnaires. The analytical method used is multiple linear regression analysis with the help of SPSS program. The results of this study indicate that the level of income has a significant effect on the community compliance to pay zakat in Bireuen Regencyt and the management of zakat funds has no significant effect on the community compliance to pay zakat in Bireuen Regency.
PENERAPAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT POS INDONESIA CABANG KUTACANE Desi Aramana
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.v8i2.2616

Abstract

The purpose of this study was to determine how the application of financial performance with the balanced scorecard approach at PT Pos Indonesia Kutacane. This research uses descriptive methods with qualitative data and quantitative data. Data analysis techniques were performed using validity and reliability tests, by looking at fact data from the company based on each perspective-perspective contained in the belenced scorecard, namely: financial perspective, customer perspective, internal business process perspective, and growth perspective and learning. The results of the study at PT Pos Indonesia Kutacane Branch showed that financial performance showed poor conditions in the period 2016 to 2018 as measured by the ratio used, the performance of the customer perspective had done various things to provide good service to customers, the performance of the process perspective Internal business which includes innovation and observation of employees shows good results, and performance on the growth perspective and lessons from observations of employee capability and employee satisfaction show good results.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DPRK DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRK KABUPATEN ACEH UTARA) Rani Gesta Putri
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.v8i1.2276

Abstract

The objective of this research was to find out: 1) the influence of the parliamentarians’ knowledge of budget, personal background, political background, public accountability, community participation, and public policy transparency on the performance of DPRK (Regency Parliament) in regional financial monitoring; 2) that professional commitment is able to become moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring. This research applied quantitative method. It was carried out in October 2018 at the DPRK of North Aceh Regency with term of office from 2014 to 2019. The data were collected through questionnaires distributed to 45 respondents who are members of DPRK of North Aceh Regency by using census technique. The data analysis was performed using reliability and validity tests, classic assumption test, multiple linear regression methods and residual test by means of SPSS. The result of this research showed 1) that the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency simultaneously influenced the performance of the DPRK in the regional financial monitoring, and 2) that professional commitment was not able to become the moderating variable to the relationship of the parliamentarians’ knowledge on budget, personal background, political background, public accountability, community participation, and public policy transparency with the performance of DPRK in the regional financial monitoring.
Pengaruh Frekuensi Perdagangan, Rasio Keuangan, dan Kapitalisasi Pasar Terhadap Return Saham Syariah pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2019 Muhamad Safitri Ruswandi; Adam Zakaria; Diena Noviarini
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.v10i1.6097

Abstract

This study aims to determine the effect of trading frequency, financial ratios, and market capitalization on sharia stock returns. The independent variables used in this study are stock trading frequency, earnings per share, return on equity, debt to equity ratio, and market capitalization. The dependent variable used in this study is stock returns. This study uses secondary data, namely financial statements and annual reports of companies listed in the Jakarta Islamic Index (JII) index on the Indonesia Stock Exchange for the 2016-2019 period (100 observations). The sampling method used in this research is the purposive sampling method. This study uses the panel data analysis method which is processed using the EViews 12 application. The results show that trading frequency does not affect on sharia stock returns. Earning per share does not affect on sharia stock returns. Return on equity does not affect on sharia stock returns. The debt to equity ratio does not affect on sharia stock returns. Market capitalization has a positive effect on sharia stock returns
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE Wahyuddin Wahyuddin; Nora Sugianal
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.v5i1.1813

Abstract

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.
KINERJA PORTOFOLIO REKSADANA SYARIAH DI BURSA EFEK INDONESIA TAHUN 2013-2017 Iswadi Iswadi; Agustina Agustina
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.v7i1.1840

Abstract

This study aims to determine the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The data used in this study are primary data is the performance of Islamic mutual fund portfolio in the Indonesian stock exchange. The data used are data from January 2013 to December 2017 consisting of 18 names of stock mutual funds that have reached the target of the last five years. While the type of research used is qualitative descriptive research, namely researchers analyzing the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The results showed that the performance of the Sharia Mutual Fund portfolio in the Indonesia Stock Exchange during the last five years 2013-2017 experienced fluctuations and was able to record a fairly good performance and tended to move positively due to higher JCI value as a form of investor confidence in Indonesia's increasingly conducive economic conditions.
MENGHUBUNGKAN CSR RATING, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN Imam Nur Hidayat; Ilham Maulana; Nurita Andriani
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.v9i2.3765

Abstract

Abstract : This research revolves around the effect of company performance, CSR rating on company value by using companies listed on the IDX in 2019, the sample was selected using the purposive sampling method, and got a total of 35 companies as the sample used in the test. The variables used in this study include CSR Rating, Return On Assets and Net Profit Margin as indicators of company performance, Tobin's Q and Price to Book Value as indicators of firm value. SEM-PLS was used as a test tool using WarpPLS 7.0. The variables in this study are transformed formatively into latent variables. The result is that the company's performance has a significant positive effect on firm value, the CSR rating has a positive, weakly significance, and the CSR rating can positively moderate the relationship between company performance and firm value.

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