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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 6 Documents
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Search results for , issue "Vol 10, No 1 (2019): Maret" : 6 Documents clear
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM EVALUASI PENETUAN TARIF RAWAT INAP PADA RUMAH SAKIT GMC TAMAN SARI Herry Goenawan Soedarsa; Rosmiati Rosmiati
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1210

Abstract

The purpose of this study is to add knowledge about the determination of the rates of inpatient services hospitalization with the use of activity based costing, can be used as a reference in setting the service rates of hospitalization in Hospital GMC Taman Sari and as a means of comparison with hospitalization rates that are set for this, as well as being one of the inputs that provide information about activity based costing in its application in a hospital which orientation is the primary community service.This study was conducted on Hospital GMC Taman Sari which is located in the street of Ahmad Yani No. 36 of 20 Km of the Village Taman Sari sub-District Gedongtataan Pesawaran District Lampung Province.The method of analysis used is descriptive method of comparative yaiutu analysis of the tariff of the hospital now, setting method based on activity based costing, then compare the hospitalization rates hospitals based on activity based costing with its realization.The results of the study showed that of perthitungan hospitalization rates using activity based costing, when compared to the rates used by the hospital, then the activity based costing gives a smaller yield.This is due to the overhead of loading on each product. In activity based costing, overhead cost on each product charged on many cost drivers. So in activity based costing, has been able to allocate activity costs to each of the rooms appropriately based on the consumption of each activity.
SINKRONISASI HARGA SAHAM MELALUI KUALITAS AKRUAL DAN RISIKO PASAR DI BURSA EFEK INDONESIA STUDI KHASUS PERUSAHAAN PERBANKAN Dedi Putra; Putri Azhura
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1206

Abstract

The objectiveof this researchwas examining empirically the correlation between the nondiscretionary accruals, the discretionary accrual and the market  risk on the stock price synchronization. The non discretionary sccruals, the discretionary accruals and the market risk were regarded as the specific information of companies. The subject of this research was tge specific information of companies. The subject of this research was the banking companies indexed in Indonesia Stock Exchange in the period of 201-2017. The result of this research showed that the nondiscretionary accruals affected the stock price synchronicity, the discretionary accrual did not affect the stock price synchronicity and the market risk did noot affect the stock price synchronicity. The important of this research was that the nondiscretionary accruals were the important factor for the investors to decide the specific infrormation of companies for the decision making of the capital market. 
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Mardiah Kenamon; Putra Deba Devara
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1211

Abstract

This study aims to compare the financial performance of coal mining companies listed on the Indonesia Stock Exchange and to find out which financial performance is the best among coal mining companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial statements of PT. Adaro Energy Tbk, PT. Delta Dunia Makmur Tbk, PT. Resource Alam Indonesia Tbk, PT. Bukit Asam (PERSERO) Tbk and PT. Toba Bara Tbk 2013-2017 period. The analytical tool used in this study is a different test paired sample t-test and financial ratios consisting of liquidity ratios measured by current ratio, quick ratio and cash ratio, solvency ratios measured by debt to asset ratio, debt to equity ratio and long term debt to equity ratio, activity ratio measured by fixed assets turn over and total assets turn over and profitability ratios as measured by net profit margins, return on investment and return on equity. This research uses quantitative research. The results of research that have been conducted show that based on the comparison of the liquidity ratio can be seen that when viewed from the current ratio, PT. Delta Dunia Makmur Tbk has a better financial performance, when viewed from the quick ratio, PT. Bukit Asam (PERSERO) Tbk has a better financial performance and when viewed from the cash ratio, PT. Adaro Energy Tbk has better financial performance. Based on the comparison of solvency ratios consisting of debt to asset ratio, debt to equity ratio and long term debt to equity ratio, it can be seen that PT. Resource Alam Indonesia Tbk has better financial performance. Based on the ratio of activity ratios, it can be seen that when viewed from fixed assets turn over, PT. Resource Alam Indonesia Tbk has a better financial performance and when viewed from total assets turn over, PT. Toba Bara Tbk has better financial performance. Based on the comparison of profitability ratios consisting of net profit margin, return on investment and return on equity, it can be seen that PT. Bukit Asam (PERSERO) has better financial performance. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDAR LAMPUNG Aminah Aminah; Khairudin Khairudin; Indrayenti Indrayenti
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1207

Abstract

This study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report.
ANALISIS PERBEDAAN ABNORMAL RETURN, VOLUME DAN HARGA PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Pebrina Swissia; Feby Eka Putri Darmawan
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1208

Abstract

The objective of this research was to prove empirically the differences between the abnormal return, the trading volume, and the trading price before and after the Indonesia Sustainability Reporting Award (ISRA) announcement. There are 3 independent variables of this research i.e., the abnormal return, the trading volume and the trading price. The population of this research was companies participated in the ISRA award in the period of 2011-2016. The sampling technique used in this research was the purposive sampling. The number of samples of this research was 112 companies obtained during 2011-2016. The data analysis technique used in this research was the wilcoxon signed-rank test. The result of this research was that the trading volume had a significant difference before and after the Indonesia Sustainability Reporting Award (ISRA) announcement; while, the abnormal return and the trade price had an insignificant difference before and after Indonesia Sustainability Reporting Award (ISRA) announcement.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA Anik Irawati; Caesar Agesta
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1209

Abstract

This research was aimed to prove empirically the effect of the budget target clarity, the accounting control, the public accounting implementation, the laws and regulations obedience, and the reporting system on the performance accountability of OPD in Bandar Lampung. The sampling technique used in this research was the purposive sampling. A number of samples used in this research were 93 respondents (employees who handled finances at OPD). The data analysis technique used in this research was the structural equal model analysis. The data analysis technique used in this research was the PLS program. The result of this research showed that the budget target clarity, the public accounting implementation, the laws and regulation obedience, and reporting systems had a significant and positive effect on the performance accountability of government agencies; moreover, the accounting control did not have a significant and positive effect on the performance accountability.

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