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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 6 Documents
 1 
Search results for , issue "Vol 4, No 1 (2013): Maret" : 6 Documents clear
Analisis Fundamental Dan Teknikal Dalam Pengambilan Keputusan Untuk Transaksi Emas Di Perdagangan Berjangka Poppy Indriani; . Harjahdi
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.240

Abstract

This study aims to analyze the factors that influence decision making in gold transactions in futures trading. Decision-making is done by using 2 analysis, the fundamental and technical analysis. Fundamental analysis is based on data from the economic and political news from the United States because of gold compared with USD. Meanwhile, the technical analysis performed using graphs and indicators (candlesticks, MACD and Stochastic). The results of both analyzes will indicate the direction of future price movements and assist in decision making for gold transactions will be done, either to sell or buy transactions. Decision-making is based on both the analysis of gold transactions will increase the chances of getting profit and reduce risk of loss.
Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur di BEI) Ivana Siregar; . Lindrianasari; . Komarudin
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.241

Abstract

This research is aiming investigated the relationship between environmental performance with the quality of corporate social responsibily disclosure, the relationship between audit commitee performance with environmental performance, and the relationship between audit commitee performance  with the quality of corporate social responsibily disclosure. Environmental performance is measured by ISO 14001 certificate. The proxy of audit commitee performance are audit commitee meeting, audit commitee report, audit charter. The quality of corporate social responsibily disclosure is measured by CSR index from Global Reporting Initiative. The number of samples used in this research were one hundred thirteen manufacturing company. The sampling method used  purposive sampling method. Data are taken from annual report 2010-2011 of the manufacture companies listed on Indonesia Stock Exchange. The examined technique hypothesis is mutiple regression by using SPSS program. The  result showed that environmental performance has a positif significant relationship with the quality of Corpoate Social Responsibility disclosure as the first hypothesis. The second hypothesis showed that environmental performance has a positif and sgnificant relationship with audit commitee performance. The third hypothesis showed that audit commitee performance has a positif and sgnificant relationship with the quality of Corpoate Social Responsibility disclosure.
Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Edo Bangkit Prayoga; Luciana Spica Almilia
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.237

Abstract

Every company inevitably face risk in terms of financial risk or operational risk. In an uncertain economic situation, risk management is one way to reduce and deal with any risk that the company may face. This study aimed to analyze the effect of managerial ownership, domestic institutional ownership, foreign institutional ownership, public ownership and firm size on the  risk management disclosure. The population used here was secondary data from the Indonesia Stock Exchange (BEI), i.e.  the annual reports of listed manufacturing companies in periods of the year 2007-2011. The sample study using purposive sampling and final data consisted of 189 companies. The statistical method used is multiple regression analysis, hipotesis test by t test and F test. the results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) domestic institutional ownership affects the disclosure of risk management (3) foreign institutional ownership affects the risk management disclosure (4) public ownership affect the disclosure of risk management (5) does not affect the size of the companys risk management disclosures.
Kinerja Keuangan Pada PT. Bakrieland Development TBK Rosmiaty Tarmizi; . Selviana; Ardansyah ARDANSYAH
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.242

Abstract

This study aims to search how liquidity and profitability of PT. Bakrieland Development Tbk in period 2007-2011. In another hand, this research also describe related to this performance. The reserach found that in periode 2007-2011, financial performance PT. Bakrieland Development Tbk has unstable condition. Thi condition reflected from  liquidity ratio (current ratio) and also profitability (ROI).
Penalaran Atas Persamaan Akuntansi vs Persamaan Matematika Sri Suryaningsum
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.238

Abstract

This article is a critical review of the authors expressed of mathematical equations by Warsono et al (2009a, 2009b, 2009c) in Accounting Introduction to learning. This critical review discusses in detail that the accounting equation is not a mathematical equation, the accounting equation with the concept of unity of effort, GAAP (accounting principles generally acceptable), and articulation antarlaporan in accounting information. Learning objectives Introduction to Accounting course is not just skill alone. Introduction to Accounting course is designed with the goal of fully accounting me- mahamkan/mengenalkan not to menerampilkan learners to simply analyze the transaction and journaling. Accounting implications in the learning process will be described in detail the cause (why) reasoning errors accounting equation and how its impact on the process of creating the phenomenon of insight and attitudes towards accounting.
Does Financial Performance Of Local Government Influence On The Audit Agency Opinion? Khairudin KHAIRUDIN
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.239

Abstract

Based on information from BPK RI (2013) that LKPD opinion from 2007 until 2011 has a positive development and achievements of local governments in financial management. From year to year where local governments obtain an unqualified opinion (WTP) for the financial statements continue to grow, although the progress is not as expected. The objectives of this research is to compare the financial performance of the District Government /Cities in Indonesia which concurs with WTP and non-WTP opinion from BPK. Therefore, the problems in this study is whether the financial performance of the District Government / Cities in Indonesia who opined WTP better and significantly different from the non-WTP. Using cluster sampling, this study selectt 122 local government in Indonesia, which consists of 57 District who opined WTP, and 65 District opined that non-PAP. Meanwhile, the local governments financial performance measure used in this study is the ratio of the area of financial independence, effectiveness ratio, efficiency ratio, and growth ratios. From statistical test results, this study conclude that the financial performance of the District Government /Cities in Indonesia who opined WTP is significantly different and better than the non_WTP for fiscal year 2011 data. These findings imply that in line with what was predicted earlier that the local government has WTP keunangan should also have a better performance compared well with the local governments do not.

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