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Luke Suciyati Amna
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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
Kota bandar lampung,
Lampung
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
 1 
Search results for , issue "Vol 11, No 1 (2020): Maret" : 6 Documents clear
Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Liya Ermawati; Yulistia Devi Devi; Naurah Nazhifah Arramadani
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1406

Abstract

The current era of free trade globalization, companies are led to present financial reporting that can provide information needed by users. With the company presenting financial reporting, the company's economic conditions can be known by outside parties. The quality of financial reporting is related to the overall performance of the company which is reflected in corporate profits and the performance of the company's capital market which is realized in the form of rewards. Every company must have audit quality, because all operational activities in the company have a set standard in order to achieve the company's goals and objectives. The Financial Accounting Standard Board (FASB) has realized that the audit committee (internal auditor) has involvement in the financial reporting process and actively contributes to creating more effective corporate governance practices. The audit quality function functions to oversee management together with the audit committee. In good corporate governance, the resulting financial reporting is even better. The Government of Indonesia in 2000 issued a sharia stock index, the Jakarta Islamic Index (JII). The Jakarta Islamic Index (JII) is a sharia stock index consisting of 30 most liquid stocks of issuers whose business activities do not conflict with sharia principles. the performance of the Jakarta Islamic Index (JII) began to be seen in 2018 where its performance exceeded the performance of the JCI where during the last six years the performance of the JCI has always been above the performance of the Jakarta Islamic Index (JII). This study aims to analyze the effect of audit quality on the quality of financial statements, the influence of the audit committee on the quality of financial statements and the effect of audit quality and the audit committee together on the quality of financial statements of companies listed on the Jakarta Islamic Index (JII). The sample of this study consisted of 30 companies registered in the Jakarta Islamic Index (JII) in 2016-2017 which were determined through purposive sampling, this study used multiple regression analysis techniques. The results show that: a) audit quality affects the quality of financial reporting; b) the audit committee has no effect on the quality of financial reporting; and c) simultaneously audit quality and audit committee influence the quality of financial reporting. 
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017 Hasiatul Aini; Mardiah Kenamon; Yeni Anggraini
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1393

Abstract

Data used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient.
Analisis Kinerja Keuangan Pemerintah Daerah Oku Selatan Tahun Anggaran 2013-2017 Anis Feblin; Yulitiawati Yulitiawati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1394

Abstract

This study aims to determine the Financial Performance of the South OKU Local Government by using the Financial Ratio Analysis on the Regional Government Budget of the South OKU Regency in the fiscal year of 2013-2017. The type of research used in this research is descriptive research. The data that is processed is the Summary of Regional Government Budget for the Fiscal Year of 2013-2017, it is obtained from the Central Bureau of Statistics of South OKU Regency. The analysis used to analyze the Regional Financial Performance is by calculating the Independence Ratio, Growth Ratio, and Activity Ratio. Based on the results of calculations and analysis of Regional Financial Performance it can be concluded, that the Criteria for Rating the Independence Level can be said it is very Effective with an average ratio of 1,087.33%. South OKU Regency Government's Growth Rate is  ineffective with an average income growth ratio is 45.19%, total revenue growth is 11.53%, routine expenditure growth is 13.91% and development expenditure growth is 10.81%. Activity Ratios indicate imbalance on expenditure of the South OKU local government with an average routine expenditure growth ratio of 103.08% and development expenditure of 56.03%.
Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham Luke Suciyati Amna
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1395

Abstract

This study aims to empirically examine the effect of Economic Value Added and Market Value Added on stock returns on property and real estate companies listed on the Indonesian stock exchange, the period used in this study is from 2015-2017. This research uses quantitative methods. The sampling technique in this study used a purposive sampling technique.based on prederemined criteria obtained a sampel of 15 companies for 3 years with 45 observation lists.the data analysis technique used is multiple liniear regression. Based on these results it shows that: Economic Value Added (EVA) has a positive and significant effect on stock returns and Market Value Added (MVA) has a positive and significant effect on stock return.
Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1396

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014.The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive .But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II.
Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan Dewi Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1392

Abstract

The purpose of this researchtoassess the performance of companies in cigarette companies listed on the Indonesia Stock Exchange (IDX) for 4 years (2015-2018) by using EVA and ROA analysis. This type of research is quantitative research. The population in this study is the cigarette companies listed on the IDX. The sampling technique uses purposive sampling so that PT. Gudang Garam Tbk andPT. Bentoel Internasional Investama as samples. The analytical tool used is to use the comparison of EVA and ROA. Based on the calculation results of PT. Gudang Garam Tbk in 2015-2018using ROA shows that the ROA value exceeds 1 and the EVA value shows a result less than zero or negative. While the value of ROA at PT. Bentoel Internasional Investama shows results exceeding 1 and the EVA value is less than zero or negative. Where If seen from the results of calculations using the application of the concept of EVA at PT. Gudang Garam Tbk and PT. Bentoel Internasional Investama Tbk. These results indicate that the management has not been able to produce the profits expected by shareholders. Which means that the rate of return generated by the company does not match what is expected by the investor and the costs cannot be met. 

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