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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 246 Documents
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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.
Hubungan Sistem Akuntansi Keuangan Daerah Dengan Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan & Aset Daerah Kota Bandar Lampung Syamsu Rizal; Tri Suari
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.547

Abstract

The research conducted there is not aimed at the relationship between financial accounting system area with quality accountability on the administration of the city of Bandar Lampung. The Data used in this research was the qualitative data in the form of a questionnaire which is processed into quantitative data with the forms of tabulate data. Test data was conducted to test the validity, reliability, and normality. Test your hypothesis by using correlation method of product moment. Results of this study stated that the financial accounting system of regional relations in the agency financial management Asset & Bandar Lampung city areas were in accordance with the established guidelines. All cycle stages have been run well. So too with the completeness of his or her financial report items were in accordance with the provisions of the financial statements comprising a SKPD Report realization of budget, balance sheet, and notes to the financial statements. Record-keeping and transaction classification comes from ledger, evidence which was recorded in a book journal. For those transactions are the same, recorded in the book of specialized journals. Transactions have been recorded and classified in a journal, each month or other period will be summarized and published in a book of accounts. Accounting Data that have been recorded in the ledgers of accounts presented in the form of financial statements that report the realization of the budget, the balance sheet and notes to the financial statements.
Pengaruh Tingkat Pertumbuhan Penjualan dan Perputaran Piutang Terhadap Likuiditas Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014 Indrayenti INDRAYENTI; Siska Natania
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.753

Abstract

This study is to identify and analyze the effect of growth sales rate and receivable turnover on liquidity in the manufacture companies listed in Indonesia Stock Exchange period 2012-2014. The first hypothesis is growth sales rate has effect on liquidity and the second hypothesis is receivable turnover has effect on liquidity. The sample in this study is the manufacture companies consumer goods sector listed in Indonesia Stock Exchange period 2012-2014. Sampling technique used in this study is purposive sampling, so that obtained 21 companies. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, heteroskedasticity test, and autocorrelation test is also being done in this study. The results showed that growth sales rate has significant positive influence on liquidity in the manufacture companies consumer goods sector listed on the Indonesia Stock Exchange amd receivable turnover has significant positive influence on liquidity in the manufacture companies consumer goods sector listed in Indonesia Stock Exchange.
Apakah Sistem Pengendalian Intern Penjualan dan Penerimaan Kas Menjamin Keamanan Harta Perusahaan ? (Studi Kasus pada PT. Pacific Lubritama Indonesia (PLI) di Bandar Lampung) Syamsu Rizal; Ade Kurniawan; Goenawan GOENAWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.16

Abstract

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.
ANALISIS PERBEDAAN ABNORMAL RETURN, VOLUME DAN HARGA PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Pebrina Swissia; Feby Eka Putri Darmawan
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1208

Abstract

The objective of this research was to prove empirically the differences between the abnormal return, the trading volume, and the trading price before and after the Indonesia Sustainability Reporting Award (ISRA) announcement. There are 3 independent variables of this research i.e., the abnormal return, the trading volume and the trading price. The population of this research was companies participated in the ISRA award in the period of 2011-2016. The sampling technique used in this research was the purposive sampling. The number of samples of this research was 112 companies obtained during 2011-2016. The data analysis technique used in this research was the wilcoxon signed-rank test. The result of this research was that the trading volume had a significant difference before and after the Indonesia Sustainability Reporting Award (ISRA) announcement; while, the abnormal return and the trade price had an insignificant difference before and after Indonesia Sustainability Reporting Award (ISRA) announcement.
Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung) Herry Goenawan Sudarsa; Anniza Ratu Mahlinda; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.228

Abstract

The main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work.
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.
Hubungan Pengendalian Intern dan Kompensasi dengan Kecurangan Akuntansi ( Studi pada BPR di Provinsi Lampung ) Aminah AMINAH; Chindy Yolanda Faramitha
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i1.627

Abstract

In this study used quantitative analysis method, which samples used were obtained from the questionnaire data (questionnaire). Method of quantitative analysis in general is a method that is more emphasis on the objective measurement of the social phenomena. To be able to perform measurements, every social phenomenon translated into several components of the problem, variables and indicators. Each variable is determined at the measurement by providing symbols figures vary according to the categories of information relating to these variables. Formulation of the problem in this research is "Is the internal control and compensation effect with accounting fraud?" The purpose of this study was to examine the empirical evidence of the effect of internal control and compensation for accounting fraud. This study uses Pearson correlation with data collection using questionnaires. The results of this study indicate that the influence of internal control of accounting fraud and do not significantly affect the compensation.
Analisis Perbandingan Laporan Keuangan Komersial dan Laporan Keuangan Fiskal dalam Rangka Menghitung Pajak Penghasilan Terutang (Studi Kasus pada CV. Makmur Jaya Mulia di Bandar Lampung) Thontowie Dauli; . Maryati; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.7

Abstract

The purpose of this study was to determine the difference between the financial statement presentation of commercial and fiscal financial statements, identify the posts in the commercial financial statements need to be corrected and adapted according to the applicable tax provisions, as well as understand how the calculation of corporate income tax payable in accordance with the applicable provisions. After studying the financial statements of the company and the estimates slightly its estimate-the elements that affect the amount of taxable income, and compare it with the provisions of the tax laws that apply to the calculation of tax payable on the CV. Jaya Makmur Mulia, then some conclusions can be drawn as follows: 1. Taxation laws embraced self assessment system, which taxpayers are given the trust to calculate and pay tax obligations. Thus the taxpayer is required to have accounting records as a means to count as taxable income. 2. Differences between the financial statements of commercial and financial statements for the fiscal occurs commercial financial statements is calculated based on the applicable accounting standards, while the fiscal financial statements is calculated based on the laws of the Republic Indonesia no. 17 of 2000 on income tax. The difference can be divided into two different temporary and permanent differences (time). In the CV. Jaya Makmur Mulia permanent differences is included in the cost of entertainment, gifts and gift expenses, costs PPh section 21, the cost of the phone, other tax expenses, other operating expenses.
PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 MARDIAH KENAMON; YETTY DWI WINAWUNG; HANINUN HANINUN
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.999

Abstract

The purpose of this research is to determine the potential for bankruptcy in pharmaceutical companies listed on the Indonesia Stock Exchange. The data used are financial statements of pharmaceutical companies listed in Indonesia Stock Exchange 2012-2016 period. The analytical method used in this research is bankruptcy analysis with Altman Z-Score model. The results of this study explain that: (1) Based on the results of bankruptcy prediction analysis with Altman Z-Score model in pharmaceutical companies there are 2 (two) companies located in vulnerable areas / gray area bankrupt that is PT. Indofarma Tbk and PT. Pyridam Farma Tbk. (2) There are 5 (five) companies that do not go bankrupt namely PT. Darya-Varia Laboratoria Tbk, PT. Kimia Farma (Persero) Tbk, PT. Kalbe Farma Tbk, PT Merck Tbk, and PT. Taisho Pharmaceutical Indonesia Tbk.Keyword : Altman Z-Score, Bankruptcy Analysis Method

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