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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
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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 9, No 2 (2018): september" : 6 Documents clear
Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Pada Pt Lionmesh Prima Jakarta Tbk Tahun 2012-2017 Hasiatul Aini; Rahma Julita
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1089

Abstract

The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.
Pengaruh Struktur Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga, Pengungkapan Sukarela Dan Leverage Terhadap Biaya Utang Pebrina swissia; Benri Purba
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1090

Abstract

The objective of this research was to prove empirically the effect of the institutional ownership structures, the managerial ownership, the family ownership, the voluntary disclosure, and leverage on the debt cost. There were 5 independent variables used in this research i.e., the institutional ownership, the managerial ownership, the family ownership, the voluntary disclosure, and the leverage. Moreover, the dependent variable used in this research was the debt cost. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange in the period of 2014-2016. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 28 companies. The observation was done to the companies in 2014-2016, so that the number of collected data was 84 data. The data analysis technique used in this research was the multiple linear regression with SPSS v.20 tool. The result of this research showed that the institutional ownership, the managerial ownership, the family ownership affected the debt cost; while, the voluntary disclosure and the leverage did not affect the debt cost.
PENGUKURAN KEPUASAN MAHASISWA TERHADAP KUALITAS LAYANAN PENDIDIKAN DI IBI DARMAJAYA DENGAN METODE IMPORTANCE-PERFORMANCE ANALYSIS Firmansyah Firmansyah; Pebrina Swissia; M.Asadat Pulungan
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1222

Abstract

A quality education system is closely related to the quality of human resources. According to the National Higher Education Accreditation Board (BAN-PT), the demands given by the community to universities included quality assurance, quality control, and quality improvement. IBI Darmajaya realizes that meeting the demands of society for the quality of higher education is not only to get good accreditation from BAN-PT. The analysis was carried out by surveying 447 students of IBI Darmajaya who were taken randomly to find out the level of suitability between students' expectations and satisfaction that the average in reviewing the Academic Aspects, Administrative Services and Facilities, Student Systems, and Contribution to Student Study Success was not Satisfied or In Accordance with expectations, but from aspects that support students 'skills (skills) are in line with students' expectations. From the results of mapping the quality of education services in IBI Darmajaya in knowing things that are maintained in the review of Academic Aspects, Administration and Facilities Services, Student Systems, and Contributions to the Success of Student Studies, among others, the new student admission system, the System On course Line, Suitability of material taught by available work, Methods of delivery of material by lecturers, Mastery of lecturers on material, payment system for tuition fees, religious facilities. Ability in interpersonal relationships with others, Ability in decision making, Ability in planning activities, Ability to work in teams, Ability to work independently, leadership skills, confidence, following orientation activities for new students, following areas of interest and reasoning competition. While the need to increase IBI Darmajaya to improve the quality of education services includes: Submission of announcements by IBI Darmajaya to students, System Assessment courses by lecturers, lecture facilities, laboratory facilities, internet facilities, canteen facilities, campus organization facilities, communication, ability to implement activity plans
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) Rosmiati Rosmiati; Aminah Aminah; Khairudin Khairudin; Haninun Haninun; Sherly Wibowo
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1091

Abstract

This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.
Analisis Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Profitabilitas, Dan Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016 Indrayenti Indrayenti; Jenny Jenny
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1093

Abstract

This study aims to analyze the influence of the size of the company, the board of commissioners, profitability and leverage. On the disclosure of corporate social responsibility in the mining industry sector. The independent variable in this study is the size of the company, the board of commissioners, profitability and leverage. And the dependent variable is the Disclosure of Social Responsibility / CSRD.The sample of this study is mining companies and industry sectors listed in Indonesia stock Exchange in the period 2014-2016. The Total of the corporation in this study a total of 13 companies. Test hypothesis with multiple regression analysis. The results of the multiple regression analysis showed that the size of the company, the board of commissioners, profitability and leverage affect positively on the Disclosure of Social Responsibility. The value of the Adjusted R2 of the regression model is 0,518 It means that 51.8% of corporate social responsibility disclosure can be explained by the size of the company, the board of commissioners, profitability, and leverage.
Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung). Tia Rizna Pratiwi; Herry Goenawan Soedarsa; Made Diah Ratna
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1088

Abstract

This research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less.

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