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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 Sistem Pengendalian Intern Dalam Kaitannya Dengan Keamananharta Perusahaan Pada CV. Kencana Jaya Di Bandar Lampung (Study Kasus pada CV. Kencana Jaya di Bandar Lampung) Habiburrahman HABIBURRAHMAN; Ayu Widia Ningrum; 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.v3i2.229

Abstract

Success or failure of the companys management is generally characterized by the ability of management to control the operational activities of the company, so that its implementation in accordance with a predetermined plan.With a good system of internal control, it is expected that the implementation of the operational activities of the company in accordance with existing plans and actions to minimize the harm to the company, so that the goal can be achieved by well planned. The problem with the CV. KENCANA JAYA is increasing doubtful receivables (loss) for 4 (four) periods, while the issue is whether a good internal control system can reduce the risk of CV company property. Kencana Jaya. The purpose of research is to determine how good internal control when connected with the implementation of the internal control system on sales and cash receipts on the CV. Kencana Jaya Bandar Lampung. While the information and consideration in decision making.Data collection methods used, the study of literature and field research while the method of analysis is qualitative analysis. From the results of evaluation of the system of internal control over sales and cash receipts, it can be concluded, that the system of internal control over sales has occurred geminating lending function, order by phone often does not proceed with the purchase order entry, and not proceed with the purchase order entry, and do not miss out any checks before approving loan collection. For it should be held separate sales function with the function of providing credit, also orders must be based on the purchase order, and prior to providing credit approval forged check gets first collection. While the system of internal control over accounts receivable, the company did not make the list and not sending receivable aging statement subscriptions receivable. For the company should make a list of accounts receivable aging and send a statement to the subscription receivable. While the system of internal control over cash, the company did not conduct a physical inspection of cash with a note, either periodic or sudden. Not a list of details receiving money, and physical cash / checks are not kept in a safe place (safe). Therefore the company should always perform a physical examination with a cash account, whether periodical or sudden, make a list of the details of the receipt of money, and keep physical money / checks in a safe place (safe).
Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung) Herry Goenawan Soedarsa; Chairul Anwar; . Shanti
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.v5i1.448

Abstract

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.
Pengaruh Corporate Governance Terhadap Dividen (Studi pada Bank yang Terdaftar di BEI Tahun 2011-2014) . Yefni
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.v7i1.628

Abstract

The test aimed to examine the effect of corporate governance towards dividend using three controlling variables are profitability (ROA), BOPO, and bank growth. In order to measure banking corporate governance practice in Indonesia, the measurement criteria of good corporate governance developed by Mahdan (2010) is used. The samples used in this research are banks listed in Indonesian Stock Exchange period 2011-2014 were selected using purposive sampling with criteria of banks registered on the Indonesian Stock Exchange during the research period, which pay the dividend as well as publish the annual statement during the period of research. Based on these criteria, there are 36 research samples obtained. To test the hypothesis proposed in this study, researcher used multiple regression analysis. The result shows that corporate governance does not generate significant effect towards dividend. The results also indicate that the outcome theory applies in Indonesia in connection with the implementation of corporate governance. In addition, the result of this study indicate that three controlling variables were tested, only the profitability variable (ROA) that significantly influenced the dividend. 
Analisis Break Event Point Sebagai Alat Untuk Menentukan Komposisi Penjualan Dalam Pencapaian Target Laba (Studi Kasus pada CV. Sinar Logam di Natar Lampung Selatan) M. Yusuf Sulfarano Barusman; . Farlina; Evi Ekawati
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.v1i1.8

Abstract

The research aims to determine the role of Break Even Point Analysis in determining the composition of sales in the achievement of profit targets of various products produced and sold by CV. Metal beams. While the usefulness of the research is to contribute ideas to the company in determining the composition of sales, while deepening science writers get obtained by comparing theory with the practice of the company. Of the above problems, the hypothesis: "Break Even Point Analysis can help a company to determine the exact composition of sales in order to achieve earnings targets."The research method consisted of the study variables and operationalization of variables, types and sources of data, as well as methods of data collection. Analysis tool used is the qualitative analysis and kuantitatif.Perencanaan composition formed during the sales mix is not achieving the desired profit target because the enterprise in planning the composition of sales is not based on analysis of the Break Even Point, but is affected by the mechanism and market conditions.
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.
Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan (Studi Kasus pada Kantor BPKP Bandar Lampung.) Yunus Fiscal; Justian Suhendra; 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.v3i1.220

Abstract

The purpose of this research is to analyze the influence of work experience and the competence of the auditor with respect to quality of result of inspection. This study uses qualitative methods of data analysis and kuntitiatif. Based on the results of research and analysis on the existing problems, then it can be concluded that the work experience and the competence of the auditors positive and significant effect on the quality of result of inspection. We recommend that the auditor should have the experience, education and training programs to audit, so that in their performance audit Auditors can accomplish the task with good quality, supported by its individual capabilities
Effect of Disclosure Corporate Social Responsibility (CSR) to Profitability in Textile and Garment Industry Listed in Indonesia Stock Exchange in 2011-2013 Khairudin KHAIRUDIN; Erena Dewi
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.v6i2.576

Abstract

The purpose of this study was to determine the effect of the disclosure of corporate socialresponsibility (CSR) to profability in textile and garment industry are listed on BEI in 2011 through 2013 by using purposie sampling method. There are 10 industries that respresent a sample. The method of analysis in this study is a simple regression analysis. The result of this study indicate that csr disclosure positive and significant impact on ROA and ROE and positive and significant effect on the GPM, which is an indicator of prafitability.
Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Khairudin KHAIRUDIN; Aminah AMINAH
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.944

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II .
Pengaruh Motivasi Auditor Dan Kompleksitas Tugas Terhadap Kinerja Auditor Studi Kasus Pada Kinerja Auditor di BPKP Provinsi Lampung . Supratomo; Surya Indah Sari; Chairul Anwar
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.v2i2.211

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah motivasi auditor dan kompleksitas tugas berpengaruh terhadap kinerja auditor, serta untuk membandingkan antara teori-teori yang didapat penulis selama diperkuliahan dengan praktek yang dilakukan di kantor BPKP Provinsi Lampung. Dalam menganalisis permasalahan di atas digunakan alat analisis secara kualitatif yaitu analisis menggunakan tabulasi-tabulasi untuk membandingkan antara teori dan data / fakta yang ada. Kemudian hasil analisis dideskripsikan untuk menarik suatu kesimpulan. Dan dengan menggunakan analisis secara kuantitaf yaitu analisis yang menggunakan beberapa variabel (bahkan satu variabel saja) tetapi cenderung memerlukan jumlah unit analisis (sampel) yang banyak, bahkan sama dengan populasinya. Dari kesimpulan di atas, saran yang dapat diberikan adalah motivasi auditor yang diberikan kepada auditor tetap dipertahankan, karena motivasi seseorang tergantung pada reward dan punishment yang diberikan kepada auditor. Dan kompleksitas tugas yang ada hendaknya dapat lebih diperhatikan oleh organisasi agar setiap auditor dapat lebih meningkatkan prestasi kerja. Serta terwujudnya kinerja auditor yang berkualitas dan profesional ditentukan oleh keahlian dan keterampilan dari masing-masing auditor. Untuk itu disarankan agar organisasi dapat mengarahkan anggotanya dengan membuat pembagian tugas yang jelas kepada para auditor.
Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1396

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014.The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive .But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II.

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