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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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The Effect Of Size Company, Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing in The Manufacturing Companies Listed in Indonesia Stock Exchange Period 2010-2013 Yunus Fiscal; Agatha Steviany
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.v6i2.573

Abstract

This study aims to identify and analyze the effect of firm size, profitability, financial leverage,and dividend payout ratio on income smoothing in the manufacturing companies listed in Indonesia Stock Exchange period 2010-2013. The first hypothesis is firm size has positive effect on income smoothing, the second hypothesis is profitability has positive effect on income smoothing, the third hypothesis is financial leverage has positive effect on income smoothing, and the fourth hypothesis is dividend payout ratio has positive effect on income smoothing. Measurement of income smoothing is based on the Eckel Index. The sample in this study is manufacturing companies that listed in Indonesia Stock Exchange period 2010-2013. Sampling using purposive sampling in order to obtain a total sample of 27 manufacturing companies that meet the criteria of the study sample set. Company size is measured by total assets, profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Equity Ratio (DER), and Dividend Payout Ratio. The technique of data analysis done with the binary logistic regression analysis using SPSS 18.0 for windows. The results showed that in firm size, profitability, and financial leverage has positive effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange, while the variable dividend payout ratio does not have effect on income smoothing in the manufacturing companies are listed in the Indonesia Stock Exchange.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan Perbankan di Indonesia Tia Rizna Pratiwi
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.v8i1.827

Abstract

This study is aimed to investigate the impact of intellectual capital andcorporate governance on bank’s financial performance in Indonesia. Intellectualcapital is measured by Value Added Intellectual Coefficient(VAIC) method, while corporate governance is measured by corporate governance composit valueof Banks. The result indicates VACA and VAHU have influence on bank’sperformance in Indonesia which proxied by ROE and ROA. 
Analisis Sistem Pengendalian Intern Atas Penjualan Dan Penerimaan Kas Studi kasus Pada PT. Senjaya Rezeki Mas di Bandar Lampung Hassan Basrie; Fahri Fuady; 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.v2i2.208

Abstract

Tujuan dari penulisan ini adalah membuktikan Berhasil atau tidaknya pengelolaan perusahaan pada umumnya ditandai dengan kemampuan manajemen dalam mengendalikan kegiatan operational perusahaan, agar pelaksanaannya sesuai dengan perencanaan yang telah ditetapkan.Dengan sistem pengendalian intern yang baik, maka diharapkan pelaksanaan kegiatan operational perusahaan sesuai dengan rencana yang ada dan dapat memperkecil tindakan – tindakan yang merugikan perusahaan, sehingga tujuan yang direncanakan dapat tercapai dengan baik.Analisis Sistem Pengendalian Intern atas penjualan dan penerimaan kas dapat memberikan informasi tentang prinsip-prinsip pengendalian atas penjualan dan kas perusahaan, sehingga tindakan-tindakan yang merugikan perusahaan (yang berhubungan dengan penjualan, dan penerimaan kas) dapat ditekan.
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017 Hasiatul Aini; Mardiah Kenamon; Yeni Anggraini
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.v11i1.1393

Abstract

Data used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient.
Analisis Fundamental Dan Teknikal Dalam Pengambilan Keputusan Untuk Transaksi Emas Di Perdagangan Berjangka Poppy Indriani; . Harjahdi
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.v4i1.240

Abstract

This study aims to analyze the factors that influence decision making in gold transactions in futures trading. Decision-making is done by using 2 analysis, the fundamental and technical analysis. Fundamental analysis is based on data from the economic and political news from the United States because of gold compared with USD. Meanwhile, the technical analysis performed using graphs and indicators (candlesticks, MACD and Stochastic). The results of both analyzes will indicate the direction of future price movements and assist in decision making for gold transactions will be done, either to sell or buy transactions. Decision-making is based on both the analysis of gold transactions will increase the chances of getting profit and reduce risk of loss.
Pengaruh Biaya Iklan dan Biaya Penjualan Personal Terhadap Nilai Penjualan pada PT. Telekomunikasi Indonesia, Tbk. Chairul Anwar; . Rinna
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.v6i1.564

Abstract

This research aims to examine the influence of advertising costs and personal selling costs onsales values PT. Telekomunikasi Indonesia, Tbk., period 2006-2012. The first hypothesis in this research is advertising costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. The second hypothesis in this research is personal selling costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. The third hypothesis in this research is advertising costs and personal selling costs influential simultaneous on sales values PT. Telekomunikasi Indonesia, Tbk. Advertising costs gives the bulk approach to public, while personal selling costs gives personal approach by face to face with consumen. The data used in this research is the quantity data as the secondary is financial report PT. Telekomunikasi Indonesia, Tbk., there is in the Indonesia Stock Exchange period 7 years (2006-2012). The technique of data analysis in this research is multiple linier regression and the hypothesis test with t test using SPSS 18.0 for windows. The results research showed that (1) Advertising costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. (2) Personal Selling costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. (3) Advertising costs and personal selling costs influential simultaneous on sales values PT. Telekomunikasi Indonesia, Tbk. Variable advertising costs and personal selling costs give big contribution for the increase sales values PT. Telekomunikasi Indonesia, Tbk.
Analisis Du Pont System dalam Mengukur Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Rosmiati Tarmizi; Merlinda Marlim
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.v7i2.756

Abstract

The purpose of this study is for analyzing the financial performance use the analysis Du Pont System in Telecommunication Company listed on the Indonesia Stock Exchange. Du Pont Systemanalysis is an analysis provides information on the factors that led to the rise and fall the company financial performance shows the relationship between Net Profit Margin, Total Assets Turnover and Return on Investment to determine the Return on Equity of the company. This research uses descriptive research. The data used is secondary data. Data collection methods used in this research is the method of documentation or literature study.  The analysis technique used is descriptive qualitative analysis. Based on the results of this study concluded that financial performance of the Telecommunication Company listed on the Indonesia Stock Exchange 2012-2014 period is that the financial performance is generally not good because as the value of Return on Investment  and Return on Equity is negative and even below the industry standard, except  PT. Telekomunikasi Indonesia, Tbk  financial performance is quite good for the value of Return on Investment and Return on Equity positive, although below the industry standard. Therefore, the company must improve the performance of the company, in order to achieve the company's financial performance above industry standards.
Kemampuan Pemerintah Daerah Provinsi Lampung Dalam Membayar Pinjaman Daerah Di Era Otonomi Daerah Indrayenti INDRAYENTI; Endang Siswati Prihastuti; Fransiska Budiman
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.v2i1.19

Abstract

The purpose of this study was to calculate how much capacity the maximum loan amount area where the Provincial Government of Lampung make loans in accordance with the Government Regulation Number 54 of 2005, and to assess the ability to pay obligations (principal + interest) loan areas do. The hypothesis proposed is the author of Lampung provincial government can borrow to finance its budget deficit area in general accordance with the rules established by the Central Government.Research methods used are observation, documentation, and interviews. While analysis tools used is the approach that is descriptive quantitative analysis. Based on the results of calculations based on Government Regulation No. 54 Year 2005 on Regional Loan that the Provincial Government of Lampung in 2005-2007 had loans Limit or 60% general revenue budget the previous year average of Rp.632.461.846.102, - and limits the maximum loan for a period of 5 (five) years, the bank rate by 10%, and 1% commitment fee can not be done, because the resulting value does not reach the DSCR of 2.5 or more. To achieve the debt service coverage ratio (DSCR) of or equal to 2.5 for a period of 5 (five) years, 10% interest, and a commitment fee of 1% loan that can be done only by an average of Rp.342.583.020.438 , - or by 36% of the general acceptance APBDt-1 in 2005-2007.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Mardiah Kenamon; Putra Deba Devara
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.v10i1.1211

Abstract

This study aims to compare the financial performance of coal mining companies listed on the Indonesia Stock Exchange and to find out which financial performance is the best among coal mining companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial statements of PT. Adaro Energy Tbk, PT. Delta Dunia Makmur Tbk, PT. Resource Alam Indonesia Tbk, PT. Bukit Asam (PERSERO) Tbk and PT. Toba Bara Tbk 2013-2017 period. The analytical tool used in this study is a different test paired sample t-test and financial ratios consisting of liquidity ratios measured by current ratio, quick ratio and cash ratio, solvency ratios measured by debt to asset ratio, debt to equity ratio and long term debt to equity ratio, activity ratio measured by fixed assets turn over and total assets turn over and profitability ratios as measured by net profit margins, return on investment and return on equity. This research uses quantitative research. The results of research that have been conducted show that based on the comparison of the liquidity ratio can be seen that when viewed from the current ratio, PT. Delta Dunia Makmur Tbk has a better financial performance, when viewed from the quick ratio, PT. Bukit Asam (PERSERO) Tbk has a better financial performance and when viewed from the cash ratio, PT. Adaro Energy Tbk has better financial performance. Based on the comparison of solvency ratios consisting of debt to asset ratio, debt to equity ratio and long term debt to equity ratio, it can be seen that PT. Resource Alam Indonesia Tbk has better financial performance. Based on the ratio of activity ratios, it can be seen that when viewed from fixed assets turn over, PT. Resource Alam Indonesia Tbk has a better financial performance and when viewed from total assets turn over, PT. Toba Bara Tbk has better financial performance. Based on the comparison of profitability ratios consisting of net profit margin, return on investment and return on equity, it can be seen that PT. Bukit Asam (PERSERO) has better financial performance. 
Analisis Efektivitas Pengendali Biaya Produksi Pada Pt. Daur Ulang Sejahtera (Dsa) Di Bandar Lampung (Study Kasus pada PT Daur Ulang Sejahtera (DSA) di Bandar Lampung) . Thontowi; . Yeni; Syamsu Rizal
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.v3i2.231

Abstract

PT DSA is a company engaged in the industry which produces plastic ore used as the main ingredient manufacture of household appliances. Problems faced by PT DSA are: the presentation of information in terms of ore production cost of plastic, in which top management as users can not report quickly and accurately obtain the required data in decision-making. And the problem is formulated: "How Implementation Effectiveness Production Cost Control at PT DSA?" In the discussion of the data analysis section, it can be concluded that the results of research at PT DSA responsibility accounting is used for cost control has not been implemented effectively. It can be seen from the budgeting process and who is responsible for reporting on the implementation of the work that has been accomplished. Manufacturing cost reporting systems can still be used to assess the performance, efficiency and effectiveness of each department for the report did not provide a comparison between the budget and expenses. And PT DSA in preparing budget reports do not separate the cost of production with a controllable costs uncontrollable. As well as the PT DSA, there are departments that have the dual task of making the department that has the double task becomes ineffective. In order for the accounting responsibility on PT DSA can run effectively, it should have a separation of functions of employees to run operations effectively, and preferably in preparing the production budget to separate between production costs can be controlled with uncontrollable. As well as in preparing the production budget includes an entire head of departments.

Page 4 of 25 | Total Record : 246

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