cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Luke Suciyati Amna
Contact Email
luke.suciyati.amna@ubl.ac.id
Phone
+6282184200070
Journal Mail Official
luke.suciyati.amna@ubl.ac.id
Editorial Address
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
 13   14   15   16   17 
Analisis Kebangkrutan Pada Perusahaan Perbankan Di Indonesia Periode 2001-2012 (Dengan Menggunakan Model Altman Z-Score) Aminah AMINAH; Andi Sanjaya
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.v4i2.414

Abstract

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used by Altman. Research questions were constructed in this study is whether the Altman Z-Score model that built in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially as a predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the Altman Z-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia banking company on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Score models can be a tool for predicting bankruptcy in Indonesia.
Pengaruh Tingkat Suku Bunga Simpanan Terhadap Jumlah Deposito pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Liwa Indrayenti INDRAYENTI; . Susanti
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.v6i1.567

Abstract

Penelitian ini menjelaskan tentang pengaruh tingkat suku bunga simpanan terhadap jumlahdeposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa. Penelitian bertujuan untuk mengetahui apakah ada pengaruh tingkat suku bunga simpanan terhadap jumlah deposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa. Dalam penelitian ini sampel yang diambil adalah data penerimaan dana deposito pada tahun 2012. Penelitian ini menggunakan metode pengumpulan data melalui metode kepustakaan dan pengumpulan data melalui studi lapangan. Teknik analisis yang digunakan adalah regresi linier sederhana dengan menggunakan program SPSS 17,0. Dengan demikian, berdasarkan hasil penelitian dapat disimpulkan bahwa nasabah lebih dominan memilih suku bunga yang berjangka 1 bulan. Tingkat suku bunga simpanan antara jangka 1 bulan, 3 bulan, 6 bulan,dan 12 bulan terdapat selisih yang sangat rendah. . Tidak terdapat pengaruh yang signifikan antara tingkat suku bunga simpanan terhadap jumlah deposito pada PT. Bank Rakyat Indonesia (persero) Tbk. Cabang Liwa diterima, karena dilihat pada laporan tingkat suku bunga deposito nasabah lebih dominan memilih tingkat suku bunga yang lebih rendah dan sebaliknya pada tingkat suku bunga yang lebih tinggi Bank Rakyat Indonesia Cabang Liwa menghimpun dana yang lebih sedikit. Hal ini menunjukkan bahwa jumlah deposito tidak hanya dipengaruhi oleh tingkat suku bunga tetapi deposito dapat juga dipengaruhi oleh jangka waktu. Berdasarkan kesimpulan maka penulis menyarankan agar Bank Rakyat Indonesia menawarkan tingkat suku bunga yang jauh lebih tinggi untuk deposito yang berjangka lebih lama.
Pengaruh Brand Image, dan Lapangan Pekerjaan Terhadap Keputusan Mahasiswa untuk Memilih Jurusan Akuntansi pada Perguruan Tinggi yang Ada di Bandar Lampung Chairul Anwar; Fredi Budiman
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.v7i2.759

Abstract

Education is one of the most important priority for most people. Most of the people have hope to be able to continue and complete their education to the highest level. It is undeniable that the provision for the world of work is to have a higher education. But in the process to continue their education to a higher level will be faced with a variety of considerations, namely the quality of the brand image of the majors and jobs after completing education. This study demonstrated for the influence of brand image and employment of the decision to choose accounting majors at the College in Bandar Lampung. The analytical method used is multiple linear regression analysis partially by the number of respondents comprised 100 students from each of the 20 students from universities in the city of Lampung. Data collection techniques used in this research is through field studies, literature studies and questionnaires. Based on the results of the discussion can be concluded that partial denagn directly using the t test, it appears that the hypothesis testing results show the brand image t value amounted to 12.589> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study refused Ho and accept Ha. It can be concluded that the "brand image has a positive influence on the student's decision". And that the results of hypothesis testing showed Jobs t value of 5.156> 1.661 t table with a level of significance 0.000 <0.05, which means that the hypothesis in this study reject Ho and accept Ha. It can be concluded that the "Jobs has a positive influence on the student's decision".
Pengaruh Modal Asing Terhadap Kinerja Keuangan (Studi kasus Pada PT. Karya Mandiri Di Bandar Lampung) Habiburrahman HABIBURRAHMAN; Panji Adi Laksana; Haninun HANINUN
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.v2i1.23

Abstract

The purpose of this study was to determine the effect of increasing foreign equity to the level of liquidity, solvency and profitability of the company and to determine the trend of the use of foreign capital and the development of liquidity, solvency and profitability. Based on the analysis we concluded that the terms of the current ratio is seen to increase liquidity shows that the increase in current liabilities sector followed by an increase in current assets sector, but if dilikat quick ratio is low, it can be said that the company is too much to invest in inventory. Similarly, if viewed from a low cash ratio indicates that the amount of cash money supply too little or small company when compared to the amount of current debt. Where a moment and ask the creditor to collect the debt payments difficult to meet these obligations, from 2004 to 2006 ratio calculations showed that the decrease in security of the rights of creditors. This is indicated by the decline in the company's solvency ratio of total assets to debt ratio, net worth to debt ratio, proprietory ratio and net worth to debt ratio. This means that the company is in a state insolvabel means the company can not immediately meet long-term financial liabilities if the company is liquidated. Therefore the company improve its capital structure so as to increase the solvency and profitability of the terms of the use of foreign capital to increase profitability. This is due to the large amount of foreign capital invested in the company. Then the company will be able to expand its business, until the target profit (profit) is expected to be achieved due to the amount of capital is in the company increases.
PREDIKSI LABA MASA DEPAN DENGAN FUTURE EARNINGS RESPONSE COEFFISIENT MELALUI MANAJEMEN LABA Gustin Padwa Sari; Febriyanto Febriyanto
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.v10i2.1286

Abstract

This study aims to examine whether accrual earnings management, real earnings management and income smoothing by the company influences the ability of market to predict the company's future earnings as measured by future earnings response coefficient (FERC). The study uses a sample of manufacturing company during 2014-2016 by using the purposive sampling method. Based on analysis result, the accrual earnings management does not affect the ability of market to predict future earnings; real earnings management does not affect the ability of market to predict future earnings; and earnings management that uses income smoothing affects the ability of market to predict future earnings.
Analisis Perbandingan Pengungkapan Dan Pelaksanaan Corporate Social Responsibility Terhadap Pt.Bank Negara Indonesia (Study Kasus pada PT.Bank Negara Indonesia) Farida Efriyanti; Sarah Genevine; 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.v3i2.234

Abstract

This study aims to analyze the comparative disclosure and implementation of Corporate Social Responsibility Bank Negara Indonesia. This study was conducted to analyze how Bank Negara Indonesia, said corporate social responsibility. This study uses a case study of sustainable annual report of Bank Negara Indonesia. Results of this study indicate that social responsibility disclosure in accordance with Bank Negara Indonesia implementation.
Analisis Kinerja Keuangan Pemerintah Kabupaten/Kota Se-Propinsi Lampung Herry Goenawan Soedarsa; Avrina Tryasmarini Dwi Putri
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.v5i2.544

Abstract

According to UU No. 17 / 2003 about state of financial claims that regional leaders should give the stewardship of the budget implementation in the form of financial report to parliament.Such financial statement covering a report the realization of regional, at least the balance, the report cash flow and the record on the financial statements.In accordance with the mandate pp no. 24 / 2005 about government, the accounting standard we need to be a assessment to the financial management of local governments in order to assess whether related regional governments managed to carry out his duty with good or not. The aim of this research is to find out if there are differences financial performance governments city se-propinsi lampung in 2011 and 2012 ' s independence, based on an indicator effectiveness, efficiency and growth of regional financial. Data used in this research is data skunder, in the form of a report the realization of budget district 2011-2012 originating from BPK-RI lampung area. he analysis used is an analysis of qualitative and quantitative analysis by the instrument in form of independent analysis of a sample t test with standard of significance 0.05 or 5 %.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Free Cash Flow dan Profitabilitas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Go Public yang Terdaftar Di BEI (Periode 2010 – 2013) Rosmiati Tarmizi; Tia Agnes
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.v7i1.633

Abstract

This study aims to identify the effect of managerial ownership , institutional ownership , free cash flow , and profitability on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . The hypothesis was first put forward in a negative effect of managerial ownership on the dividend policy , the second hypothesis is the positive effect of institutional ownership on the dividend policy , the third hypothesis is the positive effect of free cash flow on the dividend policy , the fourth hypothesis is the positive effect of profitability on the dividend policy . Measurement of the dividend policy is based on the dividend payout ratio is seen in the company's annual financial statements . The sample in this study is that the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013  . Sampling using purposive sampling in order to obtain a total sample of 14 manufacturing companies go public that meet the criteria of the study sample set. Managerial ownership is measured by dividing the number of shares owned by management with a total number of outstanding shares , institutional ownership is measured by dividing the number of shares owned by institutions with a total number of outstanding shares , free cash flow is measured by dividing free cash flow with total assets ,  profitability is measured by Return on Assets ( ROA ) .  The technique of data analysis done with the classical assumption , hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial institutional ownership , free cash flow , profitability has positive influence on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange , while the variable managerial ownership negatively affects the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange.
Pendapatan Asli Daerah Berdampak pada Kemandirian Keuangan Daerah Rosmiaty Tarmizi
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.v1i1.13

Abstract

Demands for reform in all fields are supported by all Indonesian people in addressing regional issues have an impact on the financial relationship between the Central Government and Local Government. Autonomy and financial balance is fair, proportionate and transparent to be one of the demands of regional and community.The main characteristic of a region capable of autonomous autonomy lies in the financial ability to fund the implementation of local government with a degree of dependence on government is getting smaller. It is expected that the revenue (PAD) should be the biggest part in mobilizing funds local governance. Based on the above reasoning this study aims to look at local financial independence through a proportion of local revenues to total local revenue and ability to fund research activities.The method used is descriptive qualitative analysis method by analyzing the ratio to measure the level of independence local finance Bandar Lampung municipality. The results showed that the level of financial independence Bandar Lampung municipality area is still low, it is seen from the ratio of revenue to total revenue is only 8.06%, compared to operating expenses to be incurred only 9.83%, which can be financed from local revenues while the remaining comes to tax natural resources as well as transfers from the central government and the provinces. Keywords: PAD, TPD, & TBO (Pendapatan Asli Daerah, Total Pendapatan Daerah dan Total Belanja Opersional).
PERANCANGAN TEKNIK DAN PROSEDUR PEMERIKSAAN PAJAK ATAS HARTA WAJIB PAJAK YANG MENGIKUTI PROGRAM PENGAMPUNAN PAJAK SESUAI UNDANG-UNDANG NOMOR 11 TAHUN 2016 TINA MINIAWATI; ANDALA RAMA PUTRA BARUSMAN; SYAMSU RIZAL; DIKI CAHYADI
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.v9i1.1109

Abstract

The research’s objectives are to design the tax audit techniques and procedures that can be used to carry out the tax audit on the asset tax payer who follow the tax amnesty program based on Law of The Republic of Indonesia Number 11 Year 2016 Concerning Tax Amnesty.  The type of research is descriptive using qualitative approach.  Based on the result, the writer found that tax treatment over additional assets and tax evasion practices will affect the three posts in the Annual Tax Return that is Earnings/income, income tax payable and depreciation/amortization expenses.  Audit techniques that can be used is the use of internal/external information of Directorate General of Taxations, tracing, tracking evidence, testing the validity of document, confirmations, testing the truth of mathematical calculation, inspection and reviews.  While the audit procedure is a series of steps that should be implemented to carry out a tax audit techniques.

Page 15 of 25 | Total Record : 246

 13   14   15   16   17 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol 16, No 2 (2025): September Vol 16, No 1 (2025): Maret Vol 14, No 2 (2023): September Vol 14, No 1 (2023): Maret Vol 13, No 2 (2022): September Vol 13, No 1 (2022): Maret Vol 12, No 2 (2021): September Vol 12, No 1 (2021): Maret Vol 11, No 2 (2020): September Vol 11, No 1 (2020): Maret Vol 10, No 2 (2019): September Vol 10, No 1 (2019): Maret Vol 9, No 2 (2018): september Vol 9, No 1 (2018): Maret Vol 8, No 2 (2017): September Vol 8, No 1 (2017): Maret Vol 7, No 2 (2016): September Vol 7, No 1 (2016): MARET Vol 6, No 2 (2015): September Vol 6, No 1 (2015): MARET Vol 5, No 2 (2014): September Vol 5, No 1 (2014): Maret Vol 4, No 2 (2013): September Vol 4, No 1 (2013): Maret Vol 3, No 2 (2012): September Vol 3, No 1 (2012): Maret Vol 2, No 2 (2011): September Vol 2, No 1 (2011): Maret Vol 1, No 1 (2010): September More Issue