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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
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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 8 Documents
 1 
Search results for , issue "Vol 11, No 2 (2020): September" : 8 Documents clear
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Indah Septiana; Nurdiawansyah Nurdiawansyah; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1524

Abstract

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DAMPAKNYA TERHADAP FINANCIAL DESTRESS PADA PERUSAHAAN SEKTOR LOGAM TERDAFTAR DI BEI TAHUN 2014 - 2018 Yulistina Yulistina; Dewi Silvia; Euis Miftahul
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1520

Abstract

ABSTRACTThis study aims to determine the effect of the independent variables on the dependent variable, namely financial performance (return on assets, earnings per share, net profitmargins, debt equity ratio) and stock returns the impact on financial distress (bankruptcy) on metal manufacturing companies listed in The Indonesia Stock Exchange in 2014-2018was good. The analysis method uses the path analysis method with stock return variableas a mediating variable. The results showed that financial performance variables (ROA,EPS, NPM, DER) simultaneously had a positive and significant effect on stock returns based on the value of Fcalculate, where F arithmetic> F table (43,908> 2.58) and a significant value of sig 0 .00 <0.05. Financial performance variables (ROA, EPS, NPM,DER) simultaneously have a positive and significant effect on Financial Destress (Z-core)based on the calculated F. value, where F count> F table (15.761> 2.58). Stock Returnvariable partially has a positive and significant effect on the Financial Destress variablebased on the value of t arithmetic where t arithmetic> t table (2.505> 1.666), asignificance of 0.015 <0.05.
PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH Vera Susanti; Syamsu Rizal; Indrayenti Indrayenti; Khairudin Khairudin; Haninun Haninun
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1525

Abstract

Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for  village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK  guidance  and  Supervision  of  the  Inspectorate  influences  the  management  of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Fenti Fiqri Fadella; Riana R Dewi; Rosa Nikmatul Fajri
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1521

Abstract

This study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TAX PLANNING TERHADAP MANAJEMEN LABA Dina Cahyani; Kartika Hendra
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1522

Abstract

This study is to examine and analyze the effect of institutional ownership, company size, leverage and tax planning on earnings management. This study uses SPSS 18, a research instrument for the financial statements of mining companies listed on the IDX with multiple linear regression test research methods. The results show that institutional ownership has a negative effect, while company size, leverage and tax planning have a positive effect on earnings management. The limitations of this study are the lack of samples used and the results of the research are still not good and do not describe the actual market conditions. The benefits of this study are to add insight into earnings management, assist investors in capital issues, assist the government in tax policy to reduce fraud in financial reporting
FINANCING DEPOSIT RATIO, BADAN OPERASIONAL PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING DAN PROFITABILITAS PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA Dodik Hartanto; Siti Nurlaela; Kartika Hendra Titisari
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1523

Abstract

This study aims to determine, test and analyze the FDR, BOPO, NPF and Profitability of sharia banking companies in Indonesia which are registered in the Financial Services Authority (OJK) fourth quarter financial statements of sharia banking companies in the 2016-2018 period. This research is a quantitative research. The  population  in  this  study  is  Islamic  banking  companies  registered  with  the Financial  Services Authority (OJK).  The  sample in this  study  was taken  using  a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study is in the form of documentation. Data analysis techniques used in this study are multiple linear regression analysis and classic assumption test. Based  on  these  results  what  is  done  shows  that  Financing  Deposit  to  Ratio, Operational Costs Operating Income, and Non Performing Financing affect the profitability of Islamic banking companies.
Pengaruh Pengetahuan Ketamansiswaan, Religiusitas, Dan Lingkungan Belajar Terhadap Motivasi Untuk Menjadi Staf Akuntansi Yang Beretika Aji, Andri Waskita; Prabowo, Adia Adi; Putri, Mey Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1907

Abstract

This study discusses the effect of knowledge about ketamansiswaan, religiosity and learning environment on motivation to become ethical accounting staff. The population in this study were accounting students at Sarjanawiyata Tamansiswa University class 2017 and class 2018. The number of samples in this study was taken using purposive sampling method with the criteria of students who have taken the Ketamansiswaan 1 or Ketamansiswaan 2 course and students class 2017 and class 2018. Data sources in this study is primary data. The test method in this study uses the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study explain this knowledge about ketamansiswaan has a positive effect on motivation to become ethical accounting staff, religiosity has a negative effect on motivation to become ethical accounting staff, while the learning environment also has negative effect on motivation to become ethical accounting staff.
Pengaruh Pengetahuan Ketamansiswaan, Religiusitas, Dan Lingkungan Belajar Terhadap Motivasi Untuk Menjadi Staf Akuntansi Yang Beretika Aji, Andri Waskita; Prabowo, Adia Adi; Putri, Mey Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1908

Abstract

This study discusses the effect of knowledge about ketamansiswaan, religiosity and learning environment on motivation to become ethical accounting staff. The population in this study were accounting students at Sarjanawiyata Tamansiswa University class 2017 and class 2018. The number of samples in this study was taken using purposive sampling method with the criteria of students who have taken the Ketamansiswaan 1 or Ketamansiswaan 2 course and students class 2017 and class 2018. Data sources in this study is primary data. The test method in this study uses the classic assumption test, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study explain this knowledge about ketamansiswaan has a positive effect on motivation to become ethical accounting staff, religiosity has a negative effect on motivation to become ethical accounting staff, while the learning environment also has negative effect on motivation to become ethical accounting staff.

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