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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
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Search results for , issue "Vol 5, No 1 (2014): Maret" : 6 Documents clear
Analisis Laporan Keuangan sebagai dasar dalam Penilaian Kinerja Keuangan PT. Budi Satria Wahana Motor Riswan RISWAN; Yolanda Fatrecia Kesuma
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.449

Abstract

AbstractThis research aims to analyze the financial performance of PT BUDI SATRIA MOTOR VEHICLE in terms of the ratio of solvency, liquidity, profitability and activity ratios in 2009 until 2012.This study uses data collected in 2009-2012 for financial data company. The Data used in this study is secondary data, where writers get data indirectly through intermediaries and media studies libraryPenelitian ini Based on the results of the research, it can be concluded that the companys financial performance has not been good. In terms of liquidity ratio, whereby cash and banks havent been able to guarantee the debt. Review of the solvency ratio, the large amount of debt is not comparable to that of its own capital. On the ratio of profitability, where this ratio tends to decrease. And on the ratio of the activity, the company has showed an increase. From the research, that suggested company to pt.Budi satria the motor had to do the analysis ratio to know further about condition or circumstances of corporate finance.
Analisis Manajemen Laba terhadap Nilai Perusahaan yang terdaftar di Bursa Efek Indonesia (Studi Khusus: Perusahaan Dagang Otomotif) Poppy Indriani; Jaka Darmawan; Siti Nurhawa
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.445

Abstract

The purpose of this study is to investigate and analyze the effect of earnings management on the value of the automobile trading company listed in Indonesia Stock Exchange (IDX). The number of auto sector companies listed in Indonesia Stock Exchange as many as 12 companies. The analysis technique used is simple linear regression.Variable analysis showed a significant effect of earnings management on the value of companies listed on the Indonesia Stock Exchange (Special Study: Automotive Trade Company). It is expected that managers in conducting earnings management uses judgment in financial reporting and the preparation of financial statements of transactions to change on the economic performance of the organization or to influence the outcome in accordance with the contract depends on the accounting numbers that are reported to be in accordance with generally accepted accounting principles.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Pertumbuhan Ekonomi (Studi pada Kabupaten/Kota di Pulau Sumatra) . Yuliana
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.446

Abstract

This study aimed to examine the effect of revenue and capital expenditure on economic growth, studies on district / city on the island of Sumatra. The independent variables were the PAD and Capital Expenditures. While the dependent variable is economic growth. The data used is secondary data obtained from the Central Statistics Agency www.djpk.depkeu.go.id and district / city on the island of Sumatra from 130 population and that meet the criteria of 30 samples. Based on the research results, it was concluded that 1) Revenue positive effect on Economic Growth 2) Capital Expenditures positive effect on economic growth.
Pengaruh Payment Point Online Bank (PPOB) dalam Percepatan Aliran Kas pada PT PLN (Persero) Distribusi Lampung Angrita Deziana; Yunus Fiscal; Siti Utami Ningsih
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.447

Abstract

Growth inthe number of customers accompanied by the increasing of electricity bills caused the cash inflow of  PT PLN (Persero) Distribusi Lampung increased. The conventional systems which were implemented before 2010 need a relatively long time to send cash inflows from customer to the receipt accounts of PT PLN (Persero) Head Office. Therefore, PT PLN (Persero) Distribusi Lampung in 2010 introduced a system of electricity bill payment called Payment Point Online Bank (PPOB). Since the Payment Point Online Bank (PPOB) was applied, and then the cash inflows to the account receipt of PT PLN (Persero) have been faster. The aim of this study was to determine the influence of Payment Point Online Bank (PPOB) in accelerating the cash inflows.The samples in this study were the years of 2009 and 2012 with a36 monthobservation on the average of cash delivery which were received from the customer to the Head Office of PT. PLN (Persero). The type of data used was secondary data and the analytical technique was the Mann-Whitney/Wilcoxon test. The result of analysis using SPSS version 18 shows that there was difference between the Payment Point Online Bank (PPOB) and the conventional systems in accelerating cash inflows with 0.001 < 0.05 of significance value.
Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung) Herry Goenawan Soedarsa; Chairul Anwar; . Shanti
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.448

Abstract

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.
Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012 Haninun HANINUN; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.444

Abstract

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange.

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