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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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Analisis Pengaruh Pemahaman Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Pratama Kedaton (Study Kasus pada KPP Pratama Kedaton) . Khomsiyah; Rico Yanuar; Rosmiaty Tarmizi
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.v3i2.233

Abstract

The purpose of this study was to analyze the influence of the understanding module of State Revenue (MPN) on the level of tax compliance on STO Kedaton. Based on the analysis of the answers to the questionnaire, the level of understanding of the corporate taxpayers Module Revenues (MPN) of 73.3% and is in the category understand. While the level of tax compliance on STO Kedaton at 71.1% and is in the category submissive. Despite this level of understanding of the taxpayer Module Revenues (MPN) and the level of tax compliance on STO Kedaton not yet reached optimal levels. This is because the government lacks in socializing Module Revenues (MPN). Besides the lack of government in delivering superior service to taxpayers and given sanctions still looks less than the maximum, giving rise to a lack of tax compliance in paying taxes. Based on the analysis results, the authors suggest to STO Kedaton to improve socialization MPN MPN for taxpayers because it can provide a substantial contribution to improving taxpayer compliance in paying taxes. Furthermore, it provides strict penalties for taxpayers who "naughty" and provide better service tax for taxpayers so that taxpayers can feel easy and comfortable in paying taxes. For further research to develop this research further.
Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor Chairul Anwar; Tiya Agustina
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.v5i2.543

Abstract

This research aims to find out whether the auditor's professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of Lampung, the data collected by sending a questionnaire to the internal auditor of the industrial enterprises in the province of Lampung. Questionnaire sent as many as 72, of the 72 deployed only 56 questionnaire questionnaire return and declared complete and eligible for further processing. The methods used to test each hypothesis is the Test T. The results of this research indicate that all hypotheses are built can be received, the results of this study support the H1, H2, and H3. This suggests that professionalism in a positive effect on the performance of the internal auditor, the Organization's commitment to a positive effect on the performance of the internal auditor, collectively the same professionalism and commitment to the Organization's positive effect on the performance of the internal auditor.
Pengaruh Tingkat Inflasi, Pertumbuhan PDB, Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Harga Saham pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2005-2013 Herry Gunawan Soedarsa; Prita Rizky Arika
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.v7i1.632

Abstract

This study aims to identify and analyze the effect of inflation, GDP growth, firm size, leverage and profitability to the stock price on the property and real estate sectors listed in Indonesia Stock Exchange 2005-2013. The first hypothesis is the inflation rate effecting negatively on the stock price, the second hypothesis is GDP growth effecting positively on the stock price, the third hypothesis is the firm size  effecting positively on the stock price, the fourth hypothesis is leverage effecting negatively on the stock price, the fifth hypothesis is profitability effecting positively on the stock price. Stock prices measured by the Annual Closing Price is seen in the company's annual financial statements. The sample in this study is the industrial property and the real estate listed in Indonesia Stock Exchange in 2005-2013. Sampling using purposive sampling in order to obtain a total sample of 10 companies and real estate properties that meet the criteria established research sample. Inflation measured by the consumer price index rate, GDP growth seen from the changes in nominal GDP, the size of the Company as measured by total sales, leverage is measured using the Debt Equity Ratio (DER) and profitability as measured by Return on Assets (ROA). Data analysis techniques performed with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial inflation, GDP growth, and leverage have no effect on stock prices, while the size of the company and profitability have positive effect on the stock price on the company property and real estate sectors listed in Indonesia Stock Exchange. 
Pemahaman Manajemen Perusahaan tentang Peraturan Perpajakan dan Kepatuhan Wajib Pajak Badan (Studi Kasus di Kota Metro) . Khomsiyah; Lie Nelly; Haninun HANINUN
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.v1i1.12

Abstract

This study aims to analyze how an understanding of the companys management and tax laws and how an understanding of the compliance management company corporate taxpayers in Metro City. From the analysis and discussion, it can be concluded that the understanding of the companys management at Metro City on tax laws and compliance with corporate taxpayers is good. This indicates that the company has to understand the obligations and rights as a taxpayer as stated in the taxation legislation.It may be advisable for the company is the management should further deepen the existing section of each item in the tax laws that apply today. As for the tax laws suggested policy makers should not make taxpayers feel difficulty in meeting its obligations as a taxpayer and where to make changes to the tax laws should be communicated to the taxpayer in order to avoid errors in the implementation and fulfillment of the rights of taxpayers.
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 Laporan Keuangan Dikaitkan Dengan Kinerja Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Bandar Lampung) Hassan Basrie; Yashinta Arly; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.224

Abstract

The purpose of this research is to analyze the financial statements associated with the performance of local government in the city of Bandar Lampung. The demands of public sector accountability towards the realization of good governance good governance in Indonesia is increasing. This demand is reasonable, because some research suggests that the onset of the economic crisis in Indonesia was caused by poor management (bad governance) and bad bureaucracy. Good governance is a management organization of development that is in line with the principle of democracy, the avoidance of any allocation of investment funds, the prevention of corruption both in administrative and political or the realization of good governance required competent human resources and in order to put together a quality financial statements so that the performance of local government in the city of Bandar Lampung can be the maximum. So the problem is taken is how financial statement analysis associated with the performance of local government in the city of Bandar Lampung.
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Terhadap Penggunaan Sak Etap Di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung) Rosmiaty Tarmizi; Ni Luh Sartika Bugawanti
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.418

Abstract

Accounting practices, financial accounting in particular on SMEs in Indonesia is still low and has many drawbacks. Weakness, partly due to lack of education, lack of understanding of Financial Accounting Standards (GAAP) of the owners and managers in the absence of regulations requiring the preparation of financial statements for SMEs. The main problem in this research is how the influence of perception of small and medium enterprises to the use of SAK ETAP?. The purpose of this study was to determine the effect of the perception of how small and medium enterprises to the use of SAK ETAP ". The hypothesis is the perception of small and medium enterprises to the use of SAK ETAP in Bandar Lampung. From the discussion of the results obtained by the regression equation Y = 22.760 +0.300 X and hypothesis test results using the t test, where the real level tcount df = 54 and α = 0.05 at 3.567 significant at p-value 0.001 and the value of TTable (appendix t_tabel ) of 2.005, thus tcount> TTable (3.567> 2.005). Which means that the hypothesis is proven and can be accepted as true.
Analisis Efektivitas Pencapaian Target Pendapatan Asli Daerah Haninun HANINUN; Mauli Luzia Eka Safitri
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.580

Abstract

33 provinces and 471 districts / cities in Indonesia, only about 10 percent of which have aformal setting boundaries one Lampung province has 15 districts / cities. Lampung Province has other sources of income and abundant natural resources in each region. Therefore, this study aims to demonstrate empirically the effectiveness of Local Revenue Target Achievement At Regency / City in Lampung. The object of this study was 15 District / City in the province of Lampung. The data used in this study is that the data collected in 2010 to 2012. The data analyzed in this study are secondary data obtained from documents Budget Realization Report Regency / City in Lampung Province obtained from the Board of Finance of the Republic of Indonesia Representative Pemerika Lampung Province. Budget Realization of this report was obtained data on the number of actual revenue (PAD). The sampling method using census method by taking the entire population. From these data, then analysis by using the calculation of the ratio of the degree of decentralization, the ratio of financial independence and effectiveness ratio. The results of this study indicate that the Budget Actual revenue (PAD) Lampung Province from 2010-2012 has been very effective. That means the regional government to realize the budget revenue (PAD) properly.
UMUR PERUSAHAAN, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN KHAIRUDIN KHAIRUDIN; AMINAH AMINAH; ANGGITA ANGGITA
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.v9i1.994

Abstract

This study aims to prove empirically the influence of company age, company size and ownership of the public on the completeness of the disclosure of financial statements. This research was conducted at the company LQ45 which listed on Indonesia stock Exchange in 2016. Company age is the first issue on the stock exchange up to the time of the study; the size of the company measured by the logarithm of total asset; ownership of the public shares is determined based on the ratio of the percentage of shares held by public shares to total shares; the completeness of the disclosure are expressed in the form of The Completeness of the Disclosure (the disclosure). Testing is performed with the classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination. The research shows that company age and company size have no effect on the completeness of the disclosure of financial statements, while the public share ownership has positive and significant effect on the completeness of the disclosure of financial statements.Keywords: Company Age, Company Size, Public Ownership of the Shares and the Completeness of the Disclosure of Financial Statements.
Analisis Perhitungan Economic Order Quantity (EOQ) Dan Pengaruhnya Terhadap Pengendalian Persediaan Barang Dagangan Studi kasus Pada PT. Bumi Jaya di Natar Afrizal Nilwan; Yunita Sofyandy; Goenawan GOENAWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.215

Abstract

Tujuan dari penelitian ini adalah perusahaan dapat menentukan perencanaan dan pengawasan persediaan barang dagangan agar mencapai penjualan yang optimal sesuai dengan tujuan perusahaan. Adapun kegunaan dari penelitian ini adalah sebagai sumbangan pemikiran kepada PT. Bumi Jaya dalam melaksanakan kebijakan persediaan barang dagangan. Hipotesis yang diajukan adalah bahwa perhitungan Economic Order Quantity (EOQ) dapat menentukan persediaan barang dagangan yang optimal. Metode penelitian yang digunakan yaitu analisis kuantitatif dengan metode EOQ. Hasil analisis kuantitatif yaitu dengan perhitungan EOQ menghasilkan kuantitas pembelian optimal yang harus dilakukan perusahaan adalah sebanyak 3.132 dus pada setiap kali pesan dengan frekuensi pembelian sebanyak 8 kali dalam satu periode dan total biaya persediaan sebesar Rp 37.446.500. Ini berarti bahwa biaya persediaan barang dagangan menurut perhitungan EOQ lebih kecil sebesar RP 11.761.000 dibandingkan dengan total biaya menurut perusahaan adalah Rp 49.207.500.

Page 12 of 25 | Total Record : 246

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