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Jurnal Akuntansi dan Keuangan (JAK)

jak
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Published by Universitas Lampung

ISSN : 14101831 EISSN : 28079647 DOI : https://doi.org/10.23960/jak

Core Subject : Economy, Science, Education, Social, Engineering,

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of journal article to be considered for publication. The aims of JAK is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. JAK is available in both print and online version. Language used in this journal is English or Indonesian. Scope of articles published in JAK is consist of a broad range of topic in the field of Accoounting and Finance including: Private Sector : 1. Financial Accounting and Stock Market (AKPM) 2. Management and Behavioural Accounting (AKMK) 3. Information System, Auditing, and Professional Ethics (SIPE) 4. Taxation (PPJK) 5. Shariah Accounting (AKSR) 6. Accounting Education (PAK) 7. Corporate Governance (CG) Public Sector Accounting : 1. Financial Accounting (ASPAK) 2. Management Accounting (ASPAM) 3. Auditing and Information System (ASPSIA) 4. Good Governance (ASPGG)

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 140 Documents

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PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA SUMATERA SELATAN Putri Retno Aryani; Kurnia Krisna Hari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

This research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the source of Realization Report Budget (APBD) which was accessed from www.djpk.depkeu.go.id and Economic Growth which was obtained from the Central Statistics Agency of South Sumatera Province. The data used in this research was secondary data. The technique of analyzing the data was using multiple regression test. Simulataneously, the results showed that Economic Growth, Local Revenue and General Fund Allocation had positive significant influence toward capital expenditures. While, partially, the results showed that Economic Growth had no positive significant influence toward toward Capital Expenditure, regional revenue had no positive significant influence toward Capital Expenditure, General Fund Allocation had positive significant toward Capital Expenditure.

PENGARUH PEMBIAYAAN MURABAHAH DAN SUKU BUNGA BI TERHADAP PENDAPATAN MARGIN MURABAHAH PERBANKAN SYARIAH Sindy Silvya Rosa; Mia Kusumawaty
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resources and Bank Indonesia interest rate and margin murabaha year 2011-2015 at six banks listed in Indonesia. Data collection techniques in this study is documentation. Data analysis techniques used in this research is qualitative analysis techniques. The analytical method used in this research is multiple linear regression analysis. The results of this study showed that simultaneous Murabahah Financing and Interest Rates Bank Indonesia influence Revenue Margin Murabaha Islamic Banking in Indonesia. Partially Financing Murabahahm significant effect on Income Margin Murabaha Islamic Banking in Indonesia, while the interest rate of Bank Indonesia partially no significant effect on Income Margin Murabaha Islamic Banking in Indonesia

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

ANALISIS KINERJA NON FINANCIAL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Nowadays the performance of Civil Servants (PNS) related to service to the community has always been the spotlight. The low work discipline, awareness, and service shown by some of the Civil Servants has an impact on negative stereotypes provided by the community. Therefore there is a need for significant improvements so the performance of government employees can be as expected. Because undisciplined work behavior can result in a reduction in the performance of Civil Servants in general, especially in the Lampung Regional, coupled with negative opinions from the public because in the presentation of financial statements they cannot be accountable and timely. Non-financial performance affects work performance and job satisfaction affects work performance

PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia Stock Exchange in 2004-2013. The use of sample companies in 2004-2007 was before the IFRS convergence and in 2008-2013 after the IFRS convergence. The results showed that earnings response coefficient on earnings information decreased due to reported earnings containing high discretionary accruals. While investor perceptions (ERC) increased after the IFRS convergence.

ANALISIS EFEK ANTESEDEN STRUKTUR MODAL PADA NILAI PERUSAHAAN Ruli Indriani; Ratna Septiyanti; Ninuk Dewi Kusumaningrum; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry in 2012-2017 period. We used factor analysis to determine the representativeness of independent variables as the capital structure variables then we tested its effect on firm value by using multiple linear regression. The results indicate that profitability, firm size, investment opportunity set, managerial ownership, and dividend policy simultaneously have a statistically significance influence on capital structure. Partially, profitability has a statistically significance negative effect on capital structure, investment opportunity set has a statistically significance positive effect on capital structure, and managerial ownership has a statistically significancenegative effect on capital structure, while firm size and dividend policy have no statistically effect on capital structure. This research give an empirical evidence that capital structure have a statistically significance positive effect on firm value. This result have an implication that the antecedent effect of capital structure is positive and statistically significance on firm value.

Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Aan Juanda; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah Zelda Triyani; Chara Pratami Tidespania Tubarad
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

Analisis Capaian Kinerja Pelaksanaan Anggaran Penerapan Aplikasi Electronic Monitoring Pelaksanaan Anggaran (e-MPA) Atikah Rosalinda; Rindu Rika Gamayuni
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data for the period of 2012 until 2013 before the implementation of e-MPA aplication and the period of 2015 until 2016 after the implementation of e-MPA aplication. Data used are secondary data obtained by accessing the site http://www.kemenag.go.id. The data analyzed using differentiation test with statistical test tool SPSS 22. The result shows that there is a difference of consistancy of budget absorption and there is also a difference on budget realization after the implementation of e-MPA aplication.the difference occured is the decreasing on statistic result of absorption consistancy and absorption realization for budgeting that indicates there is no goal congruence caused by communication pattern, information support, and uncorrect guidelines comprehension for e-MPA aplication.

Agency Cost Influence Toward Dividends Policy at Manufacturing Company Listed in IDX Hermawati Liya; Harsono Edwin Puspita
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Agency intereralation is a manager (agent) that is controlled by others with a contract of one or more shareholder. Manager has their own interest in decision making, but they also have a responsibality to maximize shareholder’s welfare. This conflict of interest always becomes a problem, that is agency problem. To solve this problem, will need some cost, namely agency cost that is related to dividens policy. The interelation between agency and shareholder is a new development to minimize agency cost. The research aims to prove the influence of agency cost towards dividends policy empirically. Dimention used to measure the agency cost is dispertion of ownership, managerial ownership, collateral assets, and debt policy, while dividens policy by dividen payout ratio. Sampling methode applied is purposive sampling, with financial report and company annual report as secondary data used. Sample used in this research is 27 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2012. Analyzing method used is multiple regression through SPSS ver.16. the outcome of this research is dispertion of ownership, managerial ownership, collateral assets, and debt policy significantly influence in dividens policy partially.

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Retno Yuni Nur Susilowati

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editor.jak@feb.unila.ac.id

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Lampung

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Retno Yuni Nur Susilowati

Contact Email retno.yuni@feb.unila.ac.id

Phone +628121586682

Journal Mail Official editor.jak@feb.unila.ac.id

Editorial Address https://jurnal.feb.unila.ac.id/index.php/jak/about/editorialTeam

Location Kota bandar lampung, Lampung INDONESIA

Abstract

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Abstract

Contact Name
Retno Yuni Nur Susilowati

Contact Email
retno.yuni@feb.unila.ac.id

Phone
+628121586682

Journal Mail Official
editor.jak@feb.unila.ac.id

Editorial Address
https://jurnal.feb.unila.ac.id/index.php/jak/about/editorialTeam

Location
Kota bandar lampung,

Lampung

INDONESIA