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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
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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 246 Documents
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PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TAX PLANNING TERHADAP MANAJEMEN LABA Dina Cahyani; Kartika Hendra
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1522

Abstract

This study is to examine and analyze the effect of institutional ownership, company size, leverage and tax planning on earnings management. This study uses SPSS 18, a research instrument for the financial statements of mining companies listed on the IDX with multiple linear regression test research methods. The results show that institutional ownership has a negative effect, while company size, leverage and tax planning have a positive effect on earnings management. The limitations of this study are the lack of samples used and the results of the research are still not good and do not describe the actual market conditions. The benefits of this study are to add insight into earnings management, assist investors in capital issues, assist the government in tax policy to reduce fraud in financial reporting
Pengaruh Manajemen Laba terhadap Kinerja Keuangan pada Perusahaan Manufaktur Tahun 2011-2012 Aminah AMINAH; Lidya Natasia Gunakan
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i1.571

Abstract

This study aims to obtain empirical evidence about the effect of earnings management onfinancial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good financial performance. Indipendent variable of this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measured by return on asset and debt to equity ratio. This study use analysis of descriptive statistics, simple linier regression with t test and coefficient determination by SPSS 18 program. Samples of this study are 15 manufacturing companies obtained in Indonesia Stock Exchange (BEI) from 2011-2012 period. The results of this study showed that earnings management affect return on asset positive significantly and earnings management affect debt to equity ratio negative unsignificantly.
Pengaruh Profitabilitas, Struktur Aktiva, dan Ukuran Perusahaan Terhadap Struktur Modal Perusahaan pada Perusahaan Real Estate And Property yang Terdaftar di Bursa Efek Indonesia Tahun 2015 Angrita Denziana; Eilien Delicia Yunggo
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.825

Abstract

The aims of this study to examine and analyze: the association between profitability and capital structure, the association between asset structureand capital structure, andthe association between firm size and capital structure of real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015. Population of this study is real estate and property companies in 2015. Sample of this study is determined using purposive sampling method based on following criteria: real estate and property companies listed in Indonesian Stock Exchange that publish complete financial report and have all of the data needed during the study period (2015) which is published on IDX official website www.idx.co.id, with the result that 41 companies fulfill the criteria. Data is analyzed using SEM method based on Partial Least Square (PLS).Result of this study concludes that (1) profitability have a negative and significant influence on capital structure, (2) assets structure have a positive and significant influence on capital structure, and (3) company size have a positive and significant influence on capital structureof real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2015.
Pengaruh Kemampuan Individual Menilai Informasi Terhadap Minat Mahasiswa Akuntansi Dalam Menggunakan Internet Sebagai Sumber Pustaka Studi Kasus pada Universitas Bandar Lampung Achmad Subing; Andrian K; 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.v2i2.206

Abstract

The purpose of the study is to analyze the influencing factors student intention to use the internet as a source or reference literature, namely the ability of the individual (computer self-efficacy and knowledge of search domain). This study uses TAM (Technology Acceptance Model) as a basic research model and incorporate TPB (Theory of Planned Behavior) to complete the TAM. Based on the problems and research objectives the research hypothesis posed is individual ability (computer self-efficacy and knowledge of search domain) in assessing influential information interests against positive and significant of accounting students using the internet as a source library with perceived of use for mediation. The method study is a study stastistical. Crystallization rate is formalized or explanatory research, which is a structured research began with the hypothesis put forward or by using questions. The method is a library and field research. The research literature (library) aims to find a theoretical basis supporting this  research, field research while aiming to obtain empirical data to test the hypothesis. Data obtained by distributing 100 questionnaires overall in the Faculty of Economics, University of Bandar Lampung Accounting Department and analysis of existing data is done with the help of SPSS version 17.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PENINGKATAN INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH DI PROVINSI LAMPUNG PERIODE 2013-2015 Tia Rizna Pratiwi; Nurdiawansyah Nurdiawansyah
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1290

Abstract

Regional autonomy enacted to give local goverment the authority to increase local revenue and allocative function in local development priorities. this study purpose to determine effect of PAD and capital Expenditure on improving Human Development Index (HDI). This study was conducted in thirteen districts and two cities in the province of Lampung. This study uses budget realization report from two thousand thirteen to two thousand fifteen and HDI two thousand thirteen to two thousand fifteen obtained from auditing firm republic of indonesia province Lampung and website www.bpslampung.go.id. This research has been qualified classical assumption and test feasibility of model, proccesed by regression analysis techiques. Then test hypothesis PAD and capital expenditure showed significant positive effect on the HDI, means increased revenues and capital expenditure, will be increase HDI also. This increased is due ti the allocation of local revenue and capital expenditure has been utilized appropriately so that planned activities can be well.
Penalaran Atas Persamaan Akuntansi vs Persamaan Matematika Sri Suryaningsum
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.v4i1.238

Abstract

This article is a critical review of the authors expressed of mathematical equations by Warsono et al (2009a, 2009b, 2009c) in Accounting Introduction to learning. This critical review discusses in detail that the accounting equation is not a mathematical equation, the accounting equation with the concept of unity of effort, GAAP (accounting principles generally acceptable), and articulation antarlaporan in accounting information. Learning objectives Introduction to Accounting course is not just skill alone. Introduction to Accounting course is designed with the goal of fully accounting me- mahamkan/mengenalkan not to menerampilkan learners to simply analyze the transaction and journaling. Accounting implications in the learning process will be described in detail the cause (why) reasoning errors accounting equation and how its impact on the process of creating the phenomenon of insight and attitudes towards accounting.
Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Biaya Operasional Dan Pendapatan Operasional (BOPO) Terhadap Profitabilitas BPR Yunus Fiscal; Lili Lusiana
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.v5i2.548

Abstract

This research aims to know the influence of variable CAR, LDR, BOPO and against the BPR diproksikan Profitability with ROA. The Data used in this study were obtained from the publication of the annual financial statements of the respective website of BPR in 2010-2012. The number of samples as many as 12 recorded on BPR Bank Indonesia with the period of 2010-2012 in the province of Lampung were taken through purposive sampling. Analytical techniques used was multiple linear regression analysis. The results showed that the variable CAR and LDR have no effect against ROA. While variables affect the BOPO ROA. The ability of a third independent variable predictive of ROA is 81.2% of the indicated size adjusted R2 equal to 18.8%, the rest is explained by other variables outside of a research model.
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam di Kabupaten Tulang Bawang Barat Herry Goenawan Soedarsa; Desty Natalia
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.v7i2.754

Abstract

The purpose of this study was to determine determine and advise the Credit Unions in Tulang Bawang Barat about the soundness of the cooperative to assess, the soundness of the cooperative visits from capital, asset quality, management, efficiency, liquidity, independence and identity of cooperatives in the growth and Credit Unions West Tulang Bawang. This research is a descriptive study. Population and sample in this research cooperative in the district of West Tulang Bawang and taken five cooperatives active for at least 5 years. Data collection method used is direct interview, library study, and documentation. The results of data analysis can be concluded that Based on Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009 by judging from the 7 Aspects namely Aspect Capital, Assets Quality Aspects, Management Aspect, Aspect efficiency, Liquidity aspect, aspect and aspect Independence and Self Growth Cooperative. And the result Rating at Credit Unions in Tulang Bawang Barat has a quite healthy Predicate
Kebutuhan Dan Ketersediaan Modal Kerja Dalam Hubungannya Dengan Profitabilitas Perusahaan (Studi pada PT. Persada Lampung Raya) Habiburrahman HABIBURRAHMAN; Daniel Hariadi Sunjoto; Riswan RISWAN
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.v2i1.17

Abstract

The purpose of this study was to determine how the use of working capital to the company's profitability to fluctuate as well as to determine the exact amount of working capital as needed PT. Lampung Persada Raya. The hypothesis is that "The use of working capital and profitability levels at PT. Persada Raya Lampung Bandar Lampung branch is inefficient".Analysis is performed to determine the optimal amount of working capital is the analysis of sources and uses of working capital, working capital requirements determination analysis, and financial ratios such as liquidity ratios, activity ratios and profitability ratios. The calculations show that the amount of working capital needed by the company is greater than the available working capital. Based on the analysis the authors conclude that the company is likely to experience a shortage of working capital each year. This shows that the company has not been able to optimally manage its working capital in creating maximum profit. Authors suggested the company should be more selective in the use of working capital and more ffective in the management of working capital in order to obtain the optimal profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA Anik Irawati; Caesar Agesta
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.v10i1.1209

Abstract

This research was aimed to prove empirically the effect of the budget target clarity, the accounting control, the public accounting implementation, the laws and regulations obedience, and the reporting system on the performance accountability of OPD in Bandar Lampung. The sampling technique used in this research was the purposive sampling. A number of samples used in this research were 93 respondents (employees who handled finances at OPD). The data analysis technique used in this research was the structural equal model analysis. The data analysis technique used in this research was the PLS program. The result of this research showed that the budget target clarity, the public accounting implementation, the laws and regulation obedience, and reporting systems had a significant and positive effect on the performance accountability of government agencies; moreover, the accounting control did not have a significant and positive effect on the performance accountability.

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