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<![CDATA[Studi Perbandingan Nilai Laba Bersih Antara Metode Pencatatan Penyusutan Yang Dilakukan Perusahaan Dengan UU Perpajakan No.17 Tahun 2000 (Kasus pada PT. Dwi Gunung Putera di Bandar Lampung) ]]>
<![CDATA[Gatot Hidayat]]>;
<![CDATA[Daniel Yulian]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.18
<![CDATA[The preparation of financial statements for fiscal purposes, has no provisions that must be complied with in the Tax Act No. 17 of 2000. However, often occur in the preparation of the financial statements prepared by the company's fiscal. The purpose of this study was to determine whether there is a difference between the straight-line method to the declining balance method at the company. The hypothesis is that the cost of depreciation of fixed assets is greater than the company calculated depreciation calculations by Tax Law No.. 17 of 2000, which is caused by differences in the calculation method used and the amount of rates.The analysis used was a qualitative analysis and quantitative analysis. From the research and analysis done can be seen the difference net profit before tax of the company is Rp. 210 438.550 and net profit before tax is a tax of Rp. 216.056.782. Resulting in the difference in the amount of tax of Rp. 1,685,469.66. Or in other words, the state income from taxes on the difference between the methods of recording methods used by the company with the method according to the Tax Law No. 17 of 2000 was reduced by Rp1.685.469, 66. On this mistake, companies subject to administrative sanctions 2% since the tax up to the issuance SKPKB. The administrative penalty calculation is 2% x Rp. = 1,685,469.66. Interest is added to the amount of the tax deficiency owed tersebut.Untuk deal with them, then the company should use the declining balance method used by taxation, so there is no imposition of administrative sanctions by 2% in the financial statements.]]>
<![CDATA[Sistem Pengendalian Manajemen Produksi Dan Hubungannya Dengan Pengelolaan Persediaan Bahan Baku (Studi Kasus pada PT. Indra Brotherâs di Bandar Lampung) ]]>
<![CDATA[Thontowie Dauli]]>;
<![CDATA[. Septenaria]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.24
<![CDATA[The purpose of this study was to determine how the management control system that is run by PT. Pola Marmer Kencana against baku. Material inventory method management analysis is qualitative analysis by using the theories in connection with the problems and issues and at the same time compare realities in the company. The analysis finds that the production process there are weaknesses in the company, this is because the control of management that are less well so no control over the production engine that would impede the course of the production process. From the results, it can be concluded that the production management control system for the management of inadequate supply of raw materials, in the absence of management control, especially on a production machine, so that it would impede the course of the production process. Therefore, companies should create a separate section in the organizational structure so that there is a part that controls the system and fix the machine if one day the damage occurred.]]>
<![CDATA[Kemampuan Pemerintah Daerah Provinsi Lampung Dalam Membayar Pinjaman Daerah Di Era Otonomi Daerah ]]>
<![CDATA[Indrayenti INDRAYENTI]]>;
<![CDATA[Endang Siswati Prihastuti]]>;
<![CDATA[Fransiska Budiman]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.19
<![CDATA[The purpose of this study was to calculate how much capacity the maximum loan amount area where the Provincial Government of Lampung make loans in accordance with the Government Regulation Number 54 of 2005, and to assess the ability to pay obligations (principal + interest) loan areas do. The hypothesis proposed is the author of Lampung provincial government can borrow to finance its budget deficit area in general accordance with the rules established by the Central Government.Research methods used are observation, documentation, and interviews. While analysis tools used is the approach that is descriptive quantitative analysis. Based on the results of calculations based on Government Regulation No. 54 Year 2005 on Regional Loan that the Provincial Government of Lampung in 2005-2007 had loans Limit or 60% general revenue budget the previous year average of Rp.632.461.846.102, - and limits the maximum loan for a period of 5 (five) years, the bank rate by 10%, and 1% commitment fee can not be done, because the resulting value does not reach the DSCR of 2.5 or more. To achieve the debt service coverage ratio (DSCR) of or equal to 2.5 for a period of 5 (five) years, 10% interest, and a commitment fee of 1% loan that can be done only by an average of Rp.342.583.020.438 , - or by 36% of the general acceptance APBDt-1 in 2005-2007.]]>
<![CDATA[Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung ]]>
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.25
<![CDATA[Development bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test.]]>
<![CDATA[Audit Operasional dan Meningkatkan Efisiensi serta Efektivitas Produksi (Sebuah stusi pada PT. Budi Acid Jaya) ]]>
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[. Imelda]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.20
<![CDATA[The purpose of this study was to determine the role of operational checks in assisting the implementation of production activities within a company. Motivation of this study originated from the operational audit issues that can encourage savings, efficiency and effectiveness of activities and also to assess whether management practices are applied in these activities are already well underway. The research was conducted at PT. Budi Acid Jaya using qualitative analysis methods. The data obtained by conducting interviews with company staff concerned, as well as through literature research. Then these data are compared, the theory of what happened in the company, and provide an account based on the theory clearly related to the subject matter. Based on the analysis, it can be concluded that the operational audit on production at PT. Budi Acid Jaya did not play well so the authors provide suggestions that are expected to be useful to reduce and solve the weaknesses of the company.]]>
<![CDATA[Pengaruh Metode Penilaian Persediaan Terhadap Penentuan Harga Pokok Penjualan (Study kasus pada PT. Dirgantara Pancapersada di Bandar Lampung) ]]>
<![CDATA[Goenawan GOENAWAN]]>;
<![CDATA[Alvina Susantolie]]>;
<![CDATA[Yunus Fiscal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.26
<![CDATA[This study aims to determine whether the company is able to generate a reasonable cost of goods sold in its trading inventory count and also to determine whether the inventory valuation method used by the company in accordance with the conditions of the company. Problems faced by PT. Aerospace Pancapersada is whether there is an influence on the determination of inventory valuation method of sales at PT. Aerospace Pancapersada. The hypothesis is the application of the inventory valuation method used to determine the most reasonable cost of sales at PT. Aerospace Pancapersada is FIFO.The research method used was the literature research and field research. The analytical method used is the method of qualitative and quantitative methods. Qualitative method is a method used to compare the inventory valuation method used by companies with other inventory valuation method. While quantitative methods is the method of analysis to perform calculations using numbers.]]>
<![CDATA[Apakah Sistem Pengendalian Intern Penjualan dan Penerimaan Kas Menjamin Keamanan Harta Perusahaan ? (Studi Kasus pada PT. Pacific Lubritama Indonesia (PLI) di Bandar Lampung) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Ade Kurniawan]]>;
<![CDATA[Goenawan GOENAWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.16
<![CDATA[This study aimed to evaluate whether internal control is applied to the company was able to secure the company's assets. While the usefulness of this research is as an input for the interested parties, so that is a benchmark in determining further steps in particular with regard to the provision of credit and internal control. Authors proposed hypothesis is that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure company assets.The analysis showed that the company has implemented the division of tasks and responsibilities between workers with one another can each control, allow the small diversion and fraud. So is the fault of consumer credit, particularly with respect to financial problems or income can be reduced as small as possible. Analysis shows that the system of internal control of credit to the company have not been adequate so that the hypothesis that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure property and the company is completely acceptable.]]>
<![CDATA[Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus pada PT Intiroda Makmur di Tangerang) ]]>
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[. Effendi]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.21
<![CDATA[This study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciation of fixed assets of the company, there is a difference or a difference in the cost of depreciation of fixed assets is presented in the company's income statement thereby affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis has been done by the author, author tries to give some suggestions that in determining the method of depreciation of fixed assets, the company should not only refer to a single method that is only the straight-line method, companies should also consider the characteristics of the fixed assets are depreciated and the depreciation method of determining the general rules set out in the statement of financial accounting standards. ]]>
<![CDATA[Kebutuhan Dan Ketersediaan Modal Kerja Dalam Hubungannya Dengan Profitabilitas Perusahaan (Studi pada PT. Persada Lampung Raya) ]]>
<![CDATA[Habiburrahman HABIBURRAHMAN]]>;
<![CDATA[Daniel Hariadi Sunjoto]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.17
<![CDATA[The purpose of this study was to determine how the use of working capital to the company's profitability to fluctuate as well as to determine the exact amount of working capital as needed PT. Lampung Persada Raya. The hypothesis is that "The use of working capital and profitability levels at PT. Persada Raya Lampung Bandar Lampung branch is inefficient".Analysis is performed to determine the optimal amount of working capital is the analysis of sources and uses of working capital, working capital requirements determination analysis, and financial ratios such as liquidity ratios, activity ratios and profitability ratios. The calculations show that the amount of working capital needed by the company is greater than the available working capital. Based on the analysis the authors conclude that the company is likely to experience a shortage of working capital each year. This shows that the company has not been able to optimally manage its working capital in creating maximum profit. Authors suggested the company should be more selective in the use of working capital and more ffective in the management of working capital in order to obtain the optimal profit.]]>
<![CDATA[Pengaruh Modal Asing Terhadap Kinerja Keuangan (Studi kasus Pada PT. Karya Mandiri Di Bandar Lampung) ]]>
<![CDATA[Habiburrahman HABIBURRAHMAN]]>;
<![CDATA[Panji Adi Laksana]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.23
<![CDATA[The purpose of this study was to determine the effect of increasing foreign equity to the level of liquidity, solvency and profitability of the company and to determine the trend of the use of foreign capital and the development of liquidity, solvency and profitability. Based on the analysis we concluded that the terms of the current ratio is seen to increase liquidity shows that the increase in current liabilities sector followed by an increase in current assets sector, but if dilikat quick ratio is low, it can be said that the company is too much to invest in inventory. Similarly, if viewed from a low cash ratio indicates that the amount of cash money supply too little or small company when compared to the amount of current debt. Where a moment and ask the creditor to collect the debt payments difficult to meet these obligations, from 2004 to 2006 ratio calculations showed that the decrease in security of the rights of creditors. This is indicated by the decline in the company's solvency ratio of total assets to debt ratio, net worth to debt ratio, proprietory ratio and net worth to debt ratio. This means that the company is in a state insolvabel means the company can not immediately meet long-term financial liabilities if the company is liquidated. Therefore the company improve its capital structure so as to increase the solvency and profitability of the terms of the use of foreign capital to increase profitability. This is due to the large amount of foreign capital invested in the company. Then the company will be able to expand its business, until the target profit (profit) is expected to be achieved due to the amount of capital is in the company increases.]]>
