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Gedung F - Fakultas Ekonomi Universitas Bandar Lampung Fakultas Ekonomi Program Studi Akuntansi Kampus A Jalan Z.A. Pagar Alam No. 26 Labuhan Ratu Bandar Lampung 35142
Location
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Bandar Lampung
ISSN : 20872054     EISSN : 27221261     DOI : http://dx.doi.org/10.36448/jak.v11i2.1520
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JURNAL Akuntansi & Keuangan adalah sebuah berkala yang dipublikasikan oleh Universitas Bandar Lampung meliputi bidang : Auditing Sistem Informasi Akuntansi Tata kelola Perusahaan Perpajakan Akuntansi Internasional Akuntansi Managemen Akuntansi Keperilakuaan Pasar Modal dan lain sebagainya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 1, No 1 (2010): September" : 10 Documents clear
Rasio Investasi, Quick Ratio, Return on Investment, dan Pertumbuhan Perusahaan dalam Memengaruhi Dividend Payout Ratio (Studi Kasus pada 5 Perusahaan Industri Manufaktur di Bursa Efek Indonesia Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.9

Abstract

All companies have a goal of improving the welfare of the owners and investors.The company's goal can be achieved by maximizing the stock price, in order to improve the welfare of the shareholders of the company distributing dividends each year. Dividend policy of the company relating to the determination of the percentage of profits to be distributed to shareholders in the form of dividends or retained for future investment financing. Dividend policy has significant implications for investors and for companies, because it involves two parties and conflicting interests, namely the shareholders with dividends, and interest of the company retained earnings. The amount of profit is distributed as dividends declared a Dividend Payout Ratio (DPR). Dividend Payout Ratio is the ratio between the dividend with earnings per share expressed as a percentage.The problems that arise as a consequence of the divergence of interests between investors and companies to make the management company should be able to make the right policy on corporate dividend percentage by considering the factors that influence it. Therefore, researchers conduct research with the aim to determine the effect of variables investment ratio, quick ratio, return on investment, and firm growth partially and simultaneously the dividend payout ratio at 5 Industrial Manufacturing companies in the Indonesia Stock Exchange (formally Jakarta Stock Exchange) in the year 2003 to 2007. This research is expected to contribute to determine the effect of the investment ratio, quick ratio, return on investment, and growth of the company's dividend payout ratio which can then be used sabagai additional information in making investment decisions.The result showed that the individual test results show that of the four independent variables were examined, ie variable investment ratio, quick ratio, return on investment, and growth of the company, only the ratio of investment and growth in the company's effect on the dependent variable, the dividend payout ratio. While the test results simultaneously (together) shows the investment ratio, quick ratio, return on investment, and the growth of corporate influence the dividend payout ratio. Subsequent research suggested attention to other factors outside of the study were still associated with the dividend policy and also can use other companies listed on the JSE in addition to manufacturing companies. Observation period used can be extended so that more number of observations, it would be more valid to generalize the results of the study.
Pentingnya Perencanaan Dan Pengendalian Piutang Dagang Dalam Meningkatkan Laba Usaha (Studi kasus Pada PT Central Karya Utama di Bandar Lampung) Defrizal DEFRIZAL; . Ricky; Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.14

Abstract

The purpose of this study was to determine the extent to which the company has been carrying out the planning and control of accounts receivable and related to increased corporate profits. Used for data analysis with a qualitative analysis method of comparative analysis or comparison of theory with practice and methods of quantitative analysis by means of the profitability ratio analysis and activity ratios. From the results of research and discussion shows that the rate of turnover of accounts receivable during the period 2004-2008 is always fluctuating, resulting in earnings from year to year, too, is changing.
Harga Pokok Produksi dalam Kaitannya dengan Penentuan Harga Jual untuk Pencapaian Target Laba Analisis (Studi Kasus pada PT. Indra Brothers di Bandar Lampung) Chairul Anwar; Lidia Fasi Ashari; Indrayenti INDRAYENTI
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.10

Abstract

The purpose of this study was to determine the cost of production calculation is applied to the PT. Brother's senses and its effect on the determination of the selling price of the company, and the study is expected to be useful as a conceptual contribution to the company in conducting its business activities and for determining policies for the betterment of the company, particularly regarding the determination and the determination of cost of production in relation to the determination of the selling price.Based on the above problems posed hypothesis, namely: "Calculation of Cost of Production is carried out by PT. Indra Brother's has not been implemented properly as the basis for determining the selling price. "In analyzing the problems used tool for qualitative and quantitative analysis. In the approach used to analyze the qualitative theory related to the cost of production and the theory used to analyze quantitative calculation of the cost of production and selling price. Based on the analysis it can be concluded that during the PT. Brother's senses in relation to determining the selling price has not appropriately allocate production costs which companies should take into account the elements of the ending inventory of raw material costs in the calculation of the cost of production. Miscalculation of the cost of production of the company could result in the selling price of the products is higher than the selling price of similar companies. Thus, it can be concluded that the calculation of cost of production and selling price of the products produced by the company is not yet right.
Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung) Herry Goenawan Soedarsa; . Henny; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.15

Abstract

The purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization.
Evaluasi Keandalan Catatan Akuntansi Persediaan dalam Pelaksanaan Pengendalian Intern (Studi Kasus Pada CV Juberta di Kasui, Way Kanan) Iskandar Ali Alam; Krukas Pari; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.6

Abstract

The purpose of this study was to determine whether inventory records in the implementation of internal control has been reliably. Authors proposed hypothesis is: "inventory accounting records in the implementation of internal control has not been reliably. The methods used in the research is to conduct library research, especially on things that relate to research and field research by way of field research with the object studied. Analysis tool used is the qualitative analysis was to compare the theory internal control systems inventory with field reality. In the discussion of the data analysis, it can be concluded that based on the qualitative analysis that in carrying out its activities CV.Juberta leaders had planned organizational structure and division of tasks according to the activities undertaken, the transfer of goods to the companys procedures do not ensure good internal control, because it contains among the many weaknesses lain.selama pngiriman process and storage of goods in warehouses holding just rely on trust to a warehouse clerk. The company has not separated the functions of making the order and delivery of goods, storage, and delivery functions.
Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung) Rosmiaty Tarmizi; Margaretha Selvyana; Agus Purnomo
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.11

Abstract

The purpose of this paper is to investigate the implementation of cost control in conjunction with the hotel operational responsibility accounting in each department, are also able to compare the practices of companies that implemented the existing theories in hotel operating cost control in relation to responsibility accounting. The usefulness of this study is to contribute ideas and materials comparisons on cost controlin conjunction with the accounting responsibility on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational structure in the form of line and staff. Structure owned quite clear with the separation of functions and the division of authority and responsibility firmly. But in reporting costs, separation costs into controllable costs and uncontrollable costs have not been done properly. Existing cost reporting system can not be used directly to assess the performance and efficiency of thework of each department head by management. Management through its Chief Accountant must process the data in order to direct "digested". Thus it can be said that the hypothesis has been proven and accepted.
Analisis Perbandingan Laporan Keuangan Komersial dan Laporan Keuangan Fiskal dalam Rangka Menghitung Pajak Penghasilan Terutang (Studi Kasus pada CV. Makmur Jaya Mulia di Bandar Lampung) Thontowie Dauli; . Maryati; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.7

Abstract

The purpose of this study was to determine the difference between the financial statement presentation of commercial and fiscal financial statements, identify the posts in the commercial financial statements need to be corrected and adapted according to the applicable tax provisions, as well as understand how the calculation of corporate income tax payable in accordance with the applicable provisions. After studying the financial statements of the company and the estimates slightly its estimate-the elements that affect the amount of taxable income, and compare it with the provisions of the tax laws that apply to the calculation of tax payable on the CV. Jaya Makmur Mulia, then some conclusions can be drawn as follows: 1. Taxation laws embraced self assessment system, which taxpayers are given the trust to calculate and pay tax obligations. Thus the taxpayer is required to have accounting records as a means to count as taxable income. 2. Differences between the financial statements of commercial and financial statements for the fiscal occurs commercial financial statements is calculated based on the applicable accounting standards, while the fiscal financial statements is calculated based on the laws of the Republic Indonesia no. 17 of 2000 on income tax. The difference can be divided into two different temporary and permanent differences (time). In the CV. Jaya Makmur Mulia permanent differences is included in the cost of entertainment, gifts and gift expenses, costs PPh section 21, the cost of the phone, other tax expenses, other operating expenses.
Pemahaman Manajemen Perusahaan tentang Peraturan Perpajakan dan Kepatuhan Wajib Pajak Badan (Studi Kasus di Kota Metro) . Khomsiyah; Lie Nelly; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.12

Abstract

This study aims to analyze how an understanding of the companys management and tax laws and how an understanding of the compliance management company corporate taxpayers in Metro City. From the analysis and discussion, it can be concluded that the understanding of the companys management at Metro City on tax laws and compliance with corporate taxpayers is good. This indicates that the company has to understand the obligations and rights as a taxpayer as stated in the taxation legislation.It may be advisable for the company is the management should further deepen the existing section of each item in the tax laws that apply today. As for the tax laws suggested policy makers should not make taxpayers feel difficulty in meeting its obligations as a taxpayer and where to make changes to the tax laws should be communicated to the taxpayer in order to avoid errors in the implementation and fulfillment of the rights of taxpayers.
Analisis Break Event Point Sebagai Alat Untuk Menentukan Komposisi Penjualan Dalam Pencapaian Target Laba (Studi Kasus pada CV. Sinar Logam di Natar Lampung Selatan) M. Yusuf Sulfarano Barusman; . Farlina; Evi Ekawati
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.8

Abstract

The research aims to determine the role of Break Even Point Analysis in determining the composition of sales in the achievement of profit targets of various products produced and sold by CV. Metal beams. While the usefulness of the research is to contribute ideas to the company in determining the composition of sales, while deepening science writers get obtained by comparing theory with the practice of the company. Of the above problems, the hypothesis: "Break Even Point Analysis can help a company to determine the exact composition of sales in order to achieve earnings targets."The research method consisted of the study variables and operationalization of variables, types and sources of data, as well as methods of data collection. Analysis tool used is the qualitative analysis and kuantitatif.Perencanaan composition formed during the sales mix is not achieving the desired profit target because the enterprise in planning the composition of sales is not based on analysis of the Break Even Point, but is affected by the mechanism and market conditions.
Pendapatan Asli Daerah Berdampak pada Kemandirian Keuangan Daerah Rosmiaty Tarmizi
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.13

Abstract

Demands for reform in all fields are supported by all Indonesian people in addressing regional issues have an impact on the financial relationship between the Central Government and Local Government. Autonomy and financial balance is fair, proportionate and transparent to be one of the demands of regional and community.The main characteristic of a region capable of autonomous autonomy lies in the financial ability to fund the implementation of local government with a degree of dependence on government is getting smaller. It is expected that the revenue (PAD) should be the biggest part in mobilizing funds local governance. Based on the above reasoning this study aims to look at local financial independence through a proportion of local revenues to total local revenue and ability to fund research activities.The method used is descriptive qualitative analysis method by analyzing the ratio to measure the level of independence local finance Bandar Lampung municipality. The results showed that the level of financial independence Bandar Lampung municipality area is still low, it is seen from the ratio of revenue to total revenue is only 8.06%, compared to operating expenses to be incurred only 9.83%, which can be financed from local revenues while the remaining comes to tax natural resources as well as transfers from the central government and the provinces. Keywords: PAD, TPD, & TBO (Pendapatan Asli Daerah, Total Pendapatan Daerah dan Total Belanja Opersional).

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