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<![CDATA[Analisis Penggunaan Anggaran Biaya Administrasi Umum Dan Efisiensi Terhadap Peningkatan Kinerja Supervisor (Studi Kasus pada PT. Lautan Teduh Interniaga Bandar Lampung) ]]>
<![CDATA[Chairul Anwar]]>;
<![CDATA[Yunita Sari]]>;
<![CDATA[Tina Miniawati Barusman]]>
<![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.v3i1.225
<![CDATA[The purpose and usefulness of this research is to determine how the role of a budget on performance the supervisor in the use of general administrative expenses on PT. Lautan Shady Interniaga and to find out what factors that affect the performance of the supervisor in the use of general administrative expenses on PT. Lautan Interniaga Shade, as well as thought-provoking contributions in conducting research related to the management and general administration cost budget planning, adding insight and knowledge that could be useful for those who need especially fellow students. PT. Lautan Shady Interniaga is a company that uses the General administrative expenses and is managed by a supervisor of finance and public administration section. Supervisor of finance and public administration section on PT. Lautan Shady Interniaga is assigned to merakapitulasi the sales and operational costs related to financing activities as a whole. General administrative expenses was issued within the framework of the supervision and administration of the services of any company functions. The efficiency of performance or whether the supervisor of finance and General Administration section can be seen from the results of its realization in general administrative expenses budget.]]>
<![CDATA[Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012 ]]>
<![CDATA[Haninun HANINUN]]>;
<![CDATA[Nurdiawansyah NURDIAWANSYAH]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v5i1.444
<![CDATA[This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . 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 firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung ]]>
<![CDATA[Angrita Denziana]]>;
<![CDATA[Erlin Handayani]]>
<![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.v6i2.581
<![CDATA[The purpose of this study was to determine the effect of the effectiveness of managementaccounting information on PT PDAM Way Rilau Bandar Lampung and relationship management accounting information in management decision making PT PDAM Way Rilau Bandar Lampung. Effective management accounting information in the study that determined19 criteria for effectiveness : is in the type and frequency of reports in accordance with the requirement : accurate, timely, reliable, have predictive value. Is an accountability report, easy to understand, not biased, has been complemented by the necessary comments, consistent. Is there any influence between the information accounting management against management decision making. These results indicate that all of the information generated effective management accounting or have met the criteria for effectiveness.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM ]]>
<![CDATA[ROSMIATI TARMIZI]]>;
<![CDATA[HERRY GOENAWAN SOEDARSA]]>;
<![CDATA[INDRAYENTI INDRAYENTI]]>;
<![CDATA[DEASY ANDRIANTO]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v9i1.996
<![CDATA[This study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham.]]>
<![CDATA[Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung) ]]>
<![CDATA[Goenawan GOENAWAN]]>;
<![CDATA[Bhakti S. Sastranegara]]>;
<![CDATA[Syamsu Rizal]]>
<![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.v3i1.216
<![CDATA[The purpose of the writing of this thesis is to determine whether there is influence of the quality of the financial report on local government performance measurement against the city of Bandar Lampung. The Data used in this research is the primary data, i.e. data obtained directly in the form of data documentation, that require further processing and developed with its own understanding by the authors based on existing theories. The results of this study found that the audit results of the CPC Government financial statements Of Bandar Lampung in 2009 stating an opinion with the exception of% u201Cwajar% u201D. Although the audit said was enough, but it is far from achieving the maximum results, because it is still in the reasonable with the exception. Although its financial performance to get the criteria enough, but the quality of its financial reporting has not been fullest. As for measuring the financial performance of local governments, its financial Reports shall be considered qualified in advance so that it can be maximal To analyze financial performance.]]>
<![CDATA[FINANCING DEPOSIT RATIO, BADAN OPERASIONAL PENDAPATAN OPERASIONAL, NON PERFORMING FINANCING DAN PROFITABILITAS PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Dodik Hartanto]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Kartika Hendra Titisari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v11i2.1523
<![CDATA[This study aims to determine, test and analyze the FDR, BOPO, NPF and Profitability of sharia banking companies in Indonesia which are registered in the Financial Services Authority (OJK) fourth quarter financial statements of sharia banking companies in the 2016-2018 period. This research is a quantitative research. The population in this study is Islamic banking companies registered with the Financial Services Authority (OJK). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study is in the form of documentation. Data analysis techniques used in this study are multiple linear regression analysis and classic assumption test. Based on these results what is done shows that Financing Deposit to Ratio, Operational Costs Operating Income, and Non Performing Financing affect the profitability of Islamic banking companies.]]>
<![CDATA[Effect of Capital Structure to Profitability on Textile and Garment Industry Company Listed on The Indonesia Stock Exchange 2010-2012 ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[Allansyah Pratama]]>
<![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.v6i2.572
<![CDATA[This study aims to identify and analyze the effect of capital structure on the proxied by DERto profitability in the proxy with the ROE. The hypothesis is Debt to Equity Ratio significant effect on return on equity in the companies listed in Indonesia Stock Exchange. The sample in this study is the subsectors textile and garment are listed in Indonesia Stock Exchange in2010-2012. Sampling using purposive sampling so obtained a total sample of 15 textile and garment companies that meet the criteria for the study sample that has been set. Capital structure measured by DER, while profitability is measured by ROE. Hypothesis testing using simple linear regression analysis using SPSS 18.0 for windows. The results showed that partially DER significant negative effect on ROE textile and garment manufacturing companies listed in Indonesia Stock Exchange.]]>
<![CDATA[Analisis Pengaruh Rasio Profitabilitas, Debt To Equity Ratio (DER) dan Price To Book Value (PBV) Terhadap Harga Saham Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Khairudin KHAIRUDIN]]>;
<![CDATA[. Wandita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v8i1.826
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, debt to equity ratio, price to book value terhadap harga saham perusahaan pertambangan di Indonesia. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2011-2015 dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa harga saham, ROE, EPS, DER dan PBV periode 2011–2015. Data tersebut diperoleh dari Indonesia Capital Market Directory (ICMD) serta dari web Indonesia Stock Exchange. Data-data tersebut dikumpulkan dengan metode dokumentasi. Penelitian ini menggunakan metode analisis kuantitatif meliputi uji asumsi klasik, regresi linier berganda, pengujian hipotesis (uji t) dan koefesien determinasi (R2). Hasil penelitian menunjukkan bahwa rasio profitabilitas (return on equity, earning per share) dan price to book value berpengaruh positif dan signifikan terhadap harga saham, sedangkan debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham.]]>
<![CDATA[Analisis Self Assessment System Terhadap Tingkat Kepatuhan Wajib Pajak Studi kasus Pada KPP Pratama Natar ]]>
<![CDATA[Hengky Achmad Subing]]>;
<![CDATA[Asih Pratiwi]]>;
<![CDATA[Haninun HANINUN]]>
<![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.v2i2.207
<![CDATA[Tax is the foundation of a source of state revenues, and based on its kind income tax pph ) has given ( largest contribution. Income tax as state revenues collected by the use of a system of self assessment that gives the for taxpayers to count, to reckon; paying and reported own tax terutangnya. The object of this research was conducted in kpp pratama natar-lampung selatan. In this research the use writers collecting data by the use of data resources derived from data the primary and secondary data while a method of collecting data used namely by research kepustakaan, and fieldwork consisting of documentation and quisioner as well as a method of research is the population and sample and analysis used are a descriptive analysis.The results of the test with responses self assessment system according to taxpayers have indicated that variable free in this research have influence quite good against increasing revenue pph followed by increasing the number of tax payers because the implementation of this demanding active taxpayers to count, reckon; pay, and reported taxes payable so that taxpayers play important roles in influence self assessment system against taxpayer compliance rate to kpps natar. Compliance rate in be of various factors this needless in notice to taxpayers the agency can more obedient to pay arrears a tax imposed against taxpayers so the what already exists currently better ]]>
<![CDATA[Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan ]]>
<![CDATA[Dewi Silvia]]>
<![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.v11i1.1392
<![CDATA[The purpose of this researchtoassess the performance of companies in cigarette companies listed on the Indonesia Stock Exchange (IDX) for 4 years (2015-2018) by using EVA and ROA analysis. This type of research is quantitative research. The population in this study is the cigarette companies listed on the IDX. The sampling technique uses purposive sampling so that PT. Gudang Garam Tbk andPT. Bentoel Internasional Investama as samples. The analytical tool used is to use the comparison of EVA and ROA. Based on the calculation results of PT. Gudang Garam Tbk in 2015-2018using ROA shows that the ROA value exceeds 1 and the EVA value shows a result less than zero or negative. While the value of ROA at PT. Bentoel Internasional Investama shows results exceeding 1 and the EVA value is less than zero or negative. Where If seen from the results of calculations using the application of the concept of EVA at PT. Gudang Garam Tbk and PT. Bentoel Internasional Investama Tbk. These results indicate that the management has not been able to produce the profits expected by shareholders. Which means that the rate of return generated by the company does not match what is expected by the investor and the costs cannot be met. ]]>
