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<![CDATA[Pengaruh Persepsi Pengusaha Kecil Dan Menengah Mengenai Penggunaan Sistem Informasi Akuntansi (Studi Kasus pada Kota Metro) ]]>
<![CDATA[Goenawan Goenawan]]>;
<![CDATA[Leni Marlina]]>;
<![CDATA[Chairul Anwar]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.221
<![CDATA[Financial accounting information flow from smaller companies is very helpful to know how the development of the capital structure of the company, how, how much profit the company earned in a given period. Many small and medium enterprises have difficulties in understanding accounting information. The difficulties experienced by small entrepreneurs are generally not able to practice accounting information adequately. Seeing so much of the role and usefulness of accounting information in creating the current financial information to support the survival of (going concern), then through the secondary industry this study wanted to find out the extent of the influence of peneyelengaraan and the use of accounting information to small entrepreneurs perceptions on the accounting information.]]>
<![CDATA[Analisis Pengungkapan Akuntansi Lingkungan Terhadap Pertanggungjawaban Sosial Industri Kimia (Studi kasus Pada Sosial Industri Kimia di Kota Bandar Lampung) ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[Devi Octavianti]]>;
<![CDATA[Chairul Anwar]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.217
<![CDATA[The chemical industry is inseparable from the existing environmental problems and is influenced by several factors. The purpose of this study is to determine whether those factors that exist within the company, which is in the possession of diproksikan management, leverage, the size of the company, affecting the social profitability of a companys disclosure. Disclosure of corporate social pengkomunikasian need to be done as a form of social and environmental impacts of economic activities of the organization with respect to specific stakeholder groups, to the community as a whole. The sample in this research is chemical industry company in Bandar Lampung. In the processing of data of this study, the authors used a CUCKOLD KELLY WELLS with program testing multiple linear regression. From the research we can note that the ownership of the management, the level of leverage, size and profitability of the company, affecting the social accountability.]]>
<![CDATA[Pemahaman Manajemen Tentang Peraturan Perpajakan Dalam Hubungannya Dengan Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Tanjung Karang) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Nia Fitri Sari]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.222
<![CDATA[As for the purpose and benefits of this research is to know the extent to which the understanding of management are registered on the KPP Pratama Tanjung Karang in understanding taxation regulations in Cape Coral and to analyze the relationship between managements understanding of the KPP Pratama Tanjung is listed on the Reef about compliance with tax regulations tax payers of existing agencies in Cape Coral as well as add insight/understanding of taxation regulations against the Taxpayers compliance with the Agency. Based on the above issues, then set the following hypothesis:% u201CTerdapat relationship between managements understanding of the law No. 36 year 2008 against Taxpayer compliance Agency on law No. 28 of 2007]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus di Kantor BPK Wilayah Lampung) ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[Gilang Suryo Dewantoro]]>;
<![CDATA[Suwandi SUWANDI]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.218
<![CDATA[The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial.]]>
<![CDATA[Sistem Penghimpunan Dan Penyaluran Dana Masyarakat Pada Bri Unit Manda (Studi Kasus pada Kota Tegineneng Lampung Selatan) ]]>
<![CDATA[Gatot Hidayat]]>;
<![CDATA[Shinta Deswati]]>;
<![CDATA[Goenawan GOENAWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.223
<![CDATA[The purpose of the writing of this skripsi is to figure out how to fund from the public and how the distribution of the funds that have been raised by a Bank. This research is expected to add insights and broaden the knowledge within the company, in particular banking institutions that deal with the compilation and distribution. System and management conducted by BRI Unit manda already good because it is done by computerization so quite effectively. However, this system had disadvantages. one of them is the BRI Unit cannot directly determine the financial statements after the occurrence of a transaction. The recording and production of the financial statements is conducted daily, which directly monitored by BRI. The new Unit can know BRI print out financial statements for 1 (day) the next day. From the descriptions above, so it is recommended that the authorized padaBRI Center for BRI units to create their own daily financial reports. So it will be able to know the results of a print out daily transactions on the BRI Unit after working hours. And no need to wait for the next day. It is intended to anticipate when subject happens to financial troubles on a BRI units that must be completed on the same day. The financial statements are needed in decision-making in solving problems. When waiting for results of a print out from the Center the next day, BRI, will delay solving problems that may occur on this day]]>
<![CDATA[Aplikasi Psak No.28 Dalam Kaitannya Dengan Penyajian Laporan Keuangan Asuransi Jiwa (Studi Kasus pada Bumi Putra Magelang) ]]>
<![CDATA[Habiburahman HABIBURRAHMAN]]>;
<![CDATA[. Jevilie]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.219
<![CDATA[The purpose of this study is to determine whether the financial statements prepared by AJB Insurance Earth Prince can be relied upon conduct analysis of financial statements and to assess whether the results of analysis of financial statements can help leaders in making decisions. The research of the Earth Company 1912 Prince AJB is a life insurance company is the first and oldest in Indonesia, in the presentation of the financial statements has not been able to present the relevant financial reports and reliable in accordance with financial accounting Standards, the company hasnt been Princes of Earth 1912 AJB have full use of analysis of financial statements in accordance with the SAK, so less able to support effective business decision making, especially for corporate leadership in providing financial information to those who need, it looks at the financial statements are presented, the lack of uniformity in terminology and in the implementation of akuntansinya and in obtaining financial data information in the preparation of the financial statements on the company has been optimally and well.]]>
<![CDATA[Analisis Laporan Keuangan Dikaitkan Dengan Kinerja Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Bandar Lampung) ]]>
<![CDATA[Hassan Basrie]]>;
<![CDATA[Yashinta Arly]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.224
<![CDATA[The purpose of this research is to analyze the financial statements associated with the performance of local government in the city of Bandar Lampung. The demands of public sector accountability towards the realization of good governance good governance in Indonesia is increasing. This demand is reasonable, because some research suggests that the onset of the economic crisis in Indonesia was caused by poor management (bad governance) and bad bureaucracy. Good governance is a management organization of development that is in line with the principle of democracy, the avoidance of any allocation of investment funds, the prevention of corruption both in administrative and political or the realization of good governance required competent human resources and in order to put together a quality financial statements so that the performance of local government in the city of Bandar Lampung can be the maximum. So the problem is taken is how financial statement analysis associated with the performance of local government in the city of Bandar Lampung.]]>
<![CDATA[Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan (Studi Kasus pada Kantor BPKP Bandar Lampung.) ]]>
<![CDATA[Yunus Fiscal]]>;
<![CDATA[Justian Suhendra]]>;
<![CDATA[Riswan RISWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.220
<![CDATA[The purpose of this research is to analyze the influence of work experience and the competence of the auditor with respect to quality of result of inspection. This study uses qualitative methods of data analysis and kuntitiatif. Based on the results of research and analysis on the existing problems, then it can be concluded that the work experience and the competence of the auditors positive and significant effect on the quality of result of inspection. We recommend that the auditor should have the experience, education and training programs to audit, so that in their performance audit Auditors can accomplish the task with good quality, supported by its individual capabilities]]>
<![CDATA[Analisis Penggunaan Anggaran Biaya Administrasi Umum Dan Efisiensi Terhadap Peningkatan Kinerja Supervisor (Studi Kasus pada PT. Lautan Teduh Interniaga Bandar Lampung) ]]>
<![CDATA[Chairul Anwar]]>;
<![CDATA[Yunita Sari]]>;
<![CDATA[Tina Miniawati Barusman]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.225
<![CDATA[The purpose and usefulness of this research is to determine how the role of a budget on performance the supervisor in the use of general administrative expenses on PT. Lautan Shady Interniaga and to find out what factors that affect the performance of the supervisor in the use of general administrative expenses on PT. Lautan Interniaga Shade, as well as thought-provoking contributions in conducting research related to the management and general administration cost budget planning, adding insight and knowledge that could be useful for those who need especially fellow students. PT. Lautan Shady Interniaga is a company that uses the General administrative expenses and is managed by a supervisor of finance and public administration section. Supervisor of finance and public administration section on PT. Lautan Shady Interniaga is assigned to merakapitulasi the sales and operational costs related to financing activities as a whole. General administrative expenses was issued within the framework of the supervision and administration of the services of any company functions. The efficiency of performance or whether the supervisor of finance and General Administration section can be seen from the results of its realization in general administrative expenses budget.]]>
<![CDATA[Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung) ]]>
<![CDATA[Goenawan GOENAWAN]]>;
<![CDATA[Bhakti S. Sastranegara]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v3i1.216
<![CDATA[The purpose of the writing of this thesis is to determine whether there is influence of the quality of the financial report on local government performance measurement against the city of Bandar Lampung. The Data used in this research is the primary data, i.e. data obtained directly in the form of data documentation, that require further processing and developed with its own understanding by the authors based on existing theories. The results of this study found that the audit results of the CPC Government financial statements Of Bandar Lampung in 2009 stating an opinion with the exception of% u201Cwajar% u201D. Although the audit said was enough, but it is far from achieving the maximum results, because it is still in the reasonable with the exception. Although its financial performance to get the criteria enough, but the quality of its financial reporting has not been fullest. As for measuring the financial performance of local governments, its financial Reports shall be considered qualified in advance so that it can be maximal To analyze financial performance.]]>
