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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 146 Documents

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PENGARUH PENGETAHUAN AKUNTANSI, KOMITMEN ORGANISASI, KARAKTERISTIK WIRAUSAHA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA “COFFEE SHOP” DI BANDAR LAMPUNG febby fadlika syabila; Reni Oktavia; Chara Tidespania Tubarat
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Currently, coffee shops or commonly known as coffee shops are not foreign to the ears. For in Bandar Lampung itself there are lots of coffee shops ranging from lower class to upper class. Various types of consumers make business competition something that must be considered for entrepreneurs in running and maintaining their business. The purpose of this study is to determine the effect of accounting knowledge, organizational commitment, environmental uncertainty and entrepreneurial characteristics on managerial performance at a coffee shop in Bandar Lampung. The research method used is causal associative research, namely research that aims to analyze the relationship between a variable with other variables. The sampling technique used in this study is a sampling technique with purposive sampling method. Methods of data collection using observation and questionnaires. The result of this research is that there is a positive influence between accounting knowledge, organizational commitment and entrepreneurial characteristics on managerial performance.

PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR Didik Prayitno; Einde Evana; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government. The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.

PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN Friska Septriyanda Patraini; Fajar Gustiawaty Dewi; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to conduct research on the performance of construction company employees. In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules. Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it. In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees. Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits.

THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY Rani Aprilian; Kiagus Andi; Yunia Amelia
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

ANALISIS TRADING DAY, TRADING VOLUME, DAN TRADING FRECUENCY TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 Margha Rettha Ayu Chornelia; Dwi Suhartini
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

This study aims to analyze the trading day, trading volume, and frequency trading of stock returns on food and beverage companies listed on the Indonesia Stock Exchange for the period of 2016- 2018. This research method uses a quantitative approach. The analytical method used in this study is multiple regression with the help of the SPSS program. Data sources in this study are secondary data sources obtained through the official website of the Indonesia Stock Exchange. The population and sample of this study were 54 populations and 41 samples. The sampling technique uses non probability sampling that is taking a sample with consideration of certain criteria. The variables used in this study are Trading Day, Trading Volume, and Trading Frequency as an independent variable and Stock Return as the dependent variable. The results of this study indicate that trading day has no effect on stock returns, trading volume has a positive influence on stock returns, and trading frequency has a negative effect on stock retur

PEMILU SERENTAK DALAM KAITANNYA TERHADAP REAKSI PASAR MODAL DI INDONESIA Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

This study aims to determine the effect of simultaneous elections in Indonesia, namely legislative and executive elections that occur simultaneously together with the reaction in the capital market. Market reaction is measured using trading volume activity and returns stock that occur within the timeframe before and after the holding of simultaneous elections, namely on the date before and after April 17, 2019. The population in this study is the issuer that actively trades its shares on the Indonesia Stock Exchange (IDX) in Compass100 Index stock category. The research hypothesis was tested with an independent sample t-test using software SPPS26. Hypothesis testing results indicate a significant difference in trading volume activity that occurs before and after simultaneous elections. While the variable abnormal return there is no significant difference before and after the election simultaneously. This research is expected to be a reference for all parties concerned including the public towards a political event that occurs in this case specifically the simultaneous elections for decision making related to investment activities in stock instruments

PENERAPAN STRATEGI BERSAING UMKM DAN IMPLIKASINYA TERHADAP KINERJA USAHA Sari Indah Oktanti Sembiring
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation

PENGARUH ELEMEN GOOD GOVERNANCE TERHADAP TINGKAT KORUPSI DI ASIA TENGGARA Dinda Ayu Dizrisa; Sudrajat Sudrajat; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empirical evidence regarding the effect of elements of good governance on the level of corruption in Southeast Asia. Good governance variables are presented by six variables: voice and accountability, political stability and absence of violence / terrorism, government effectiveness, regulatory quality, rule of law and control of corruption. Meanwhile, the level of corruption is measured using the Corruption Perceptions Index (CPI). The research sample was selected using the purposive sampling method and produced a sample of 8 countries and the observation period was carried out in 2009-2018 or as many as 10 years, so the number of samples in this study were 80 samples. Corruption level data used in this study uses the Corruption Perceptions Index (Transparency International), while the good governance data used in this study uses the Worldwide Governance Indicators (World Bank). The research methodology used in this study is multiple linear regression analysis with the IBM SPSS Statistics 24 program. The results showed that the variable voice and accountability, political stability and absence of violence / terrorism, and rule of law had no effect on the level of corruption, whereas the government variable effectiveness, regulatory quality, and control of corruption affect the level of corruption.

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, CASH RATIOI, DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN DIVIDEN Citra Ayu Wulandari; Reni Oktavia; Farichah Farichah; Ninuk Dewi Kusumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that met the criteria. The results of hypothesis testing with multiple linear regression analysis using the SPSS 25 application show that managerial ownership, cash ratio, debt to equity ratio, and growth opportunity simultaneously have a significant effect on dividend policy. Partially, managerial ownership has a positive but not significant effect on dividend policy and cash ratio has a significant effect with a positive coefficient on dividend policy. While the debt to equity ratio, and growth opportunity have a significant effect with a negative coefficient on dividend policy.

PENGARUH PENERAPAN FINTECH, DANA PIHAK KETIGA, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS Ilham Suwanderi; Lindrianasari Lindrianasari; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Profitability has information to determine the level of profit that the company recieves in a certain period of time and the productivity of the use of comapny’s funds, both loan capital and own capital, which can be used by investors and potential investors as a basis for making decision in investing.This studi aims to determine the extent to which the application of fintech affects the profitability, finding out to what extent third party funds affects the profitability, and to find out to what extent does operational efficiency affects profitability of Banking Companies listed in IDX in year 2014-2018. Samples in this research is chosen using purposive sampling method, and obtained 102 samples. The result shows that the application of financial technology, third party funds, and operational efficiency has a positive and significant effect on profitability.

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Retno Yuni Nur Susilowati

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editor.jak@feb.unila.ac.id

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

Location
Kota bandar lampung,

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