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Redaksi Jurnal Akuntansi dan Keuangan Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Lampung Jalan Prof. Sumantri Brojonegoro No. 1, Gedong Meneng Bandar Lampung 35145
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INDONESIA
Jurnal Akuntansi dan Keuangan (JAK)
Published by Universitas Lampung
ISSN : -     EISSN : 28079647     DOI : 10.23960/jak
Core Subject : Economy, Science, Education, Social, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019" : 8 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.411 KB) | DOI: 10.23960/jak.v24i2.3

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.999 KB) | DOI: 10.23960/jak.v24i2.4

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.117 KB) | DOI: 10.23960/jak.v24i2.53

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.094 KB) | DOI: 10.23960/jak.v24i2.54

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.515 KB) | DOI: 10.23960/jak.v24i2.55

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1388.938 KB) | DOI: 10.23960/jak.v24i2.56

Abstract

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 FAKTOR MIKROEKONOMI DAN MAKROEKONOMI TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Tika Larasati Harjito Putri; Ratna Septiyanti; Widya Rizki Eka Putri
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.801 KB) | DOI: 10.23960/jak.v24i2.191

Abstract

The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 160 observations. The analytical technique was multiple regressions. The research results show that microeconomics factors which are proxied by corporate growth, corporate size, and blockholder ownership has significant effect to debt policy. However, macroeconomics factors which are proxied by political stability and inflation rates has no significant effect to debt policy.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI Reza Rinova; Fajar Gustiawaty Dewi
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.972 KB) | DOI: 10.23960/jak.v24i2.192

Abstract

Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly formed government regions on economic growth. Expansion area are divided into two forms, namely the old expansion area and the new expansion area. The financial performance of the local government is measured using the ratio of decentralization rates, regional dependency ratios, and the effectiveness of LGR (Locally-Generated Revenue) ratios. Population in this study is all the expansion areas of districts/cities on the island of Sumatera. Time-series secondary data year 2013-2017 covering regional original income, total regional income, transfer income, regional original income budget, and realization of Gross Regional Domestic Product (GRDP) were used. Using SPSS tool, the results shows that the ratio of the degree of decentralization has a negative effect on economic growth. Furthermore, regional dependency ratios do not affect economic growth. The LGR effectiveness ratio has a positive effect on economic growth.

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