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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
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Search results for , issue "Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021" : 8 Documents clear
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung) Tika Zelin Fitriyana; Fajar Gustiawaty Dewi; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.824 KB) | DOI: 10.23960/jak.v26i2.257

Abstract

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.
PENGARUH PENGETAHUAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KINERJA USAHA hardini ariningrum; afif al ansori
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.103 KB) | DOI: 10.23960/jak.v26i2.262

Abstract

The aim of this research is to get the influence of accounting knowledge and education level on business performance. The Population in this study were MSMEs in Pasar Rakyat Tani Bandar Lampung. The sample selected using purposive sampling and obtained as many as 135 respondents through a questionnaire. The data analysis method used was the Statistical Package for the Social Science (SPSS) program version 20. The instrument testing included validity and reliability tests. The prerequisite test includes a classic assumption test consisting of normality test, muticollinearity test and heteroscedasticity test as well as hypothesis testing consisting of partial test with t-test. The results of the research get accounting knowledge and the level of education has an effect on business performance. Accounting knowledge has a positive effect on business performance. The level of education has a positive effect on business performance.
ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH Monica Valencia Putri; Rindu Rika Gamayuni; Komaruddin Komaruddin; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.366 KB) | DOI: 10.23960/jak.v26i2.263

Abstract

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income
PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL Helena Novita Kowaup; Irine Herdjiono
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1107.53 KB) | DOI: 10.23960/jak.v26i2.265

Abstract

This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were listed on the Indonesia Stock Exchange from 2015 to 2018. After the selection was done using a purposive sampling method, a sample of 15 companies was obtained from 2015-2018 so that the total observation of this research is 60. The data used is secondary data and the analytical method used is multiple linear regression analysis. The result of this is partially earning per share is significant negative effect against capital structure, while growth opportunity and business risk is not effect against capital structure. The result of the research simultaneously show earning per share, growth opportunity, and business risk has not effect against the capital structure.
KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN Slamet Sugiri; Retno Yuni Nur Susilowati
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.449 KB) | DOI: 10.23960/jak.v26i2.274

Abstract

The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19 Annisa Mulia Aghsya; Ratna Septiyanti; Yenni Agustina; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1038.615 KB) | DOI: 10.23960/jak.v26i2.276

Abstract

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020 Wulan Damayanti; Ari Nurul Fatimah
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.675 KB) | DOI: 10.23960/jak.v26i2.289

Abstract

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.
PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI Istiqomah Wardani; Poppy Indriani; Septiani Fransisca
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.121 KB) | DOI: 10.23960/jak.v26i2.293

Abstract

This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.

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