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<![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[Effect of Firm Size and Corporate Governance Practice Earning Management ]]>
<![CDATA[Chairul Anwar]]>;
<![CDATA[Damabrata Anugrah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i2.575
<![CDATA[The purpose of this study demonstrate empirically the effect of firm size proxied by total assets andtotal sales as well as corporate governance mechanisms are proxied by the proportion of independent directors, the size of the board of directors and audit committee size of the earnings management practices in companies listed on the Indonesia Stock Exchange. This population is the entire manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 years. Companies that were sampled 24 companies and the number of observations made during the years2009 to 2013 are 120 items observation. Methods of data analysis in this study using multiple linear regression. Based on the test results obtained by the value of R2 value of 0.516, which means, 51.6% of earnings management variables can be explained by the variable size of the company, the proportion of independent directors, the size of the board of directors, and the size of the audit committee. While the remaining 48.4% is explained by other factors that are not tested in the research. Based on the results of statistical tests showed that only the variable size of the board of directors who have no effect on earnings management, whereas the variable total assets, number of sales, the proportion of independent directors and audit committee size negatively affect earnings management.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan dan Perputaran Total Asset Terhadap Profitabilitas ]]>
<![CDATA[Rosmiati Tarmizi]]>;
<![CDATA[Regina Kurniawati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v8i2.943
<![CDATA[This study is to identify the infuence of growth sales and total asset turnover on profitability in the otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015. The first hypothesis is growth sales positive influence on profitability and the second hypothesis is the total asset turnover that give positive influence on profitability. The sampel in this study is otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015 as 10 as much company. 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, autocorrelation test and heteroskedasticity test had done in this study.The results showed that growth sales had positive and not significant influence on profitability and total asset turnover has positive in significant influence on profitabilitas in the otomotif dan componen companies listed on the Stock Exchange period 2013-2015.]]>
<![CDATA[Analisa Sistem Informasi Akuntansi Dalam Pengendalian Intern Penjualan Dan Piutang study kasus pada CV. Alam Prima Komputer (Sentra Laptop) di Bandar Lampung ]]>
<![CDATA[Gatot Hidayat]]>;
<![CDATA[Shiauyen Susanriana]]>;
<![CDATA[Yunus Fiscal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i2.210
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui mengapa sering terjadi keterlambatan pengiriman barang ke pelanggan,untuk mengetahui mengapa sering tejadi salah kirim.,untuk mengetahui mengapa sering terjadi keterlambatan pembayaran piutang yang sudah jatuh tempo dan untuk mengetahui mengapa sering terjadi perbedaan saldo yang dicatat perusahaan dengan saldo yang dicatat pelanggan. Secara umum setiap perusahaan mempunyai tujuan yang sama, yaitu mengoptimalkan kinerja perusahaan untuk meningkatkan laba yang maksimum. Salah satu caranya adalah meningkatkan penjualan. Dalam suatu perusahaan, kegiatan penjualan merupakan sumber pendapatan untuk pembiayaan aktivitas perusahaan. Penjualan dapat dilakukan dengan dua cara yaitu secara tunai dan secara kredit. Akibat dari penjualan secara tunai akan berkaitan dengan penerimaan kas, dimana kas penting untuk kelancaran jalannya perusahaan sedangkan penjualan secara kredit akan mengakibatkan timbulnya piutang usaha. Pemberian kredit tanpa memperhatikan kredibilitas pelanggan dalam kegiatan penjualan kredit sering dilakukan oleh perusahaan.]]>
<![CDATA[Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham ]]>
<![CDATA[Luke Suciyati Amna]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v11i1.1395
<![CDATA[This study aims to empirically examine the effect of Economic Value Added and Market Value Added on stock returns on property and real estate companies listed on the Indonesian stock exchange, the period used in this study is from 2015-2017. This research uses quantitative methods. The sampling technique in this study used a purposive sampling technique.based on prederemined criteria obtained a sampel of 15 companies for 3 years with 45 observation lists.the data analysis technique used is multiple liniear regression. Based on these results it shows that: Economic Value Added (EVA) has a positive and significant effect on stock returns and Market Value Added (MVA) has a positive and significant effect on stock return.]]>
<![CDATA[Kinerja Keuangan Pada PT. Bakrieland Development TBK ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[. Selviana]]>;
<![CDATA[Ardansyah ARDANSYAH]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v4i1.242
<![CDATA[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).]]>
<![CDATA[Analisis Penerapan Metode Pengakuan Pendapatan Terhadap Laba Perusahaan Pada PT. Coca Cola Distribusi Indonesia (Cabang Tanjung Karang) ]]>
<![CDATA[Herry Goenawan Soedarsa]]>;
<![CDATA[Surya Pandelima]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i1.566
<![CDATA[Penjualan merupakan kegiatan yang menghasilkan pendapatan. Dimana pendapatantersebut merupakan salah satu sumber kelangsungan hidup dari sebuah perusahaan. PT. Coca-cola Distribusi Indonesia Tanjung Karang yang merupakan perusahaan yang bergerak dalam bidang distribution minuman ringan yang mempunyai kegiatan mendistribusikan minuman ringan yang pemasarannya meliputi wilayah Lampung Tengah, Lampung Timur, Lampung Utara. PT. Coca-cola Distribution Cabang Tanjung Karang adalah perusahaan yang bergerak dalam bidang penjualan minuman ringan baik secara Tunai maupun kredit. Adapun yang menjadi permasalahan yaitu apakah metode pengakuan pendapatan yang digunakan oleh perusahaan mempengaruhi Laba dan bagaimana pengaruhnya terhadap Laporan Laba Rugi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi terhadap pendapatan terhadap laporan laba rugi yang diterapkan oleh perusahaan, dan sesuai dengan kriteria dan prinsip-prinsip akuntansi yang lazim]]>
<![CDATA[Analisis Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Tergolong LQ45 di BEI Periode 2011-2014) ]]>
<![CDATA[Angrita Denziana]]>;
<![CDATA[Winda Monica]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v7i2.758
<![CDATA[The study aims is to examine and analyze (1) the effect of firm size on firm value, (2) the effect on the profitability of the enterprise value of companies belonging LQ45 in BEI Period 2011-2014. This study population is a company belonging to LQ45 in the 2011-2014 period. The sampling technique used was purposive sampling in order to obtain a total sample of 17 companies. The data used in this study was obtained from the annual financial statements of each company belonging LQ45 published through the official website www.idx.co.id. Data analysis techniques in this study using SEM-based Partial Least Square (PLS). The results showed that (1) the variable firm size of the company and no significant positive effect on firm value, (2) variable profitability and significant positive effect on firm value.]]>
<![CDATA[Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus pada PT Intiroda Makmur di Tangerang) ]]>
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[. Effendi]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.21
<![CDATA[This study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciation of fixed assets of the company, there is a difference or a difference in the cost of depreciation of fixed assets is presented in the company's income statement thereby affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis has been done by the author, author tries to give some suggestions that in determining the method of depreciation of fixed assets, the company should not only refer to a single method that is only the straight-line method, companies should also consider the characteristics of the fixed assets are depreciated and the depreciation method of determining the general rules set out in the statement of financial accounting standards. ]]>
<![CDATA[PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. HERO SUPERMARKET TBK YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2019 ]]>
<![CDATA[Dewi Silvia]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v10i2.1285
<![CDATA[The study aims to examine the effect of the independent variable liquidity ratio (current ratio, quick ratio, and cash turn over ratio) on the dependent variable profitability (ROA). Design descriptive quantitative research with time series analysis methods. The sample selection method use simple random sampling. Partial test results prove that (1) the current ratio does not affect profitability (ROA), (2) quick ratio does not affect profitability (ROA),(3) cash ratio does not affect profitability (ROA). The results of calculations simultaneously prove the Adjusted R Square value of 0.057 or 5.7% the dependent variable is influenced by the three independent variables While the rest is influenced by other factors outside the model. This proves that the company's ability to pay off short-term obligations does not affect the ability to generate profits.]]>
