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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 Penerapan Akuntansi Lingkungan Di Rumah Sakit Mardi Waluyo Metro Aminah AMINAH; . Noviani
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.v5i2.541

Abstract

Environmental pollution in Indonesia has reached the stage of worrying . Environment is increasingly polluted by waste from industrial activities of factories, hospitals , and hotels . This has subsequently become impulse formation Pollution Control Association (Appli) dated December 10, 2008 . Hospitals that an organization must be able to provide health insurance to the public, it is appropriate to control the waste that would have an impact on the spread of disease . Create a healthy environment should be one of the missions of organizations engaged in the field of health . So that the application of accounting and environmental management becomes an important requirement that must be done.
Pengaruh Kepuasan Wajib Pajak Terhadap Kwalitas Pelayanan dan Kepatuhan Wajib Pajak pada KPP di Tanjung Karang . Yuliana
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.v7i1.630

Abstract

Taxes are a source of regional income used for capital expenditures of which is for the construction or repair of roads. However Diijen Rahmany Tax (2011) recognizes the Indonesian tax revenue ratio is still low when compared with the ratio of tax revenue neighboring countries. Even in terms of compliance to pay taxes, the Indonesian people, including low. This study aims to observe the effect of obligatory feed satisfaction and quality of service on tax compliance. on STO Cape Coral. The data used in this study are primary data is done by distributing questionnaires and interviews directly with the parties related to the research conducted, in this case the taxpayer. Besides using secondary data because the researchers collected information from data that has been processed the KPP, which taxes satisfaction data. Based on the results of the study concluded that 1) the taxpayer satisfaction affects the quality of service .2) Quality of care affect the taxpayer compliance.
Harga Pokok Produksi dalam Kaitannya dengan Penentuan Harga Jual untuk Pencapaian Target Laba Analisis (Studi Kasus pada PT. Indra Brothers di Bandar Lampung) Chairul Anwar; Lidia Fasi Ashari; Indrayenti INDRAYENTI
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.v1i1.10

Abstract

The purpose of this study was to determine the cost of production calculation is applied to the PT. Brother's senses and its effect on the determination of the selling price of the company, and the study is expected to be useful as a conceptual contribution to the company in conducting its business activities and for determining policies for the betterment of the company, particularly regarding the determination and the determination of cost of production in relation to the determination of the selling price.Based on the above problems posed hypothesis, namely: "Calculation of Cost of Production is carried out by PT. Indra Brother's has not been implemented properly as the basis for determining the selling price. "In analyzing the problems used tool for qualitative and quantitative analysis. In the approach used to analyze the qualitative theory related to the cost of production and the theory used to analyze quantitative calculation of the cost of production and selling price. Based on the analysis it can be concluded that during the PT. Brother's senses in relation to determining the selling price has not appropriately allocate production costs which companies should take into account the elements of the ending inventory of raw material costs in the calculation of the cost of production. Miscalculation of the cost of production of the company could result in the selling price of the products is higher than the selling price of similar companies. Thus, it can be concluded that the calculation of cost of production and selling price of the products produced by the company is not yet right.
Pengaruh Struktur Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga, Pengungkapan Sukarela Dan Leverage Terhadap Biaya Utang Pebrina swissia; Benri Purba
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.v9i2.1090

Abstract

The objective of this research was to prove empirically the effect of the institutional ownership structures, the managerial ownership, the family ownership, the voluntary disclosure, and leverage on the debt cost. There were 5 independent variables used in this research i.e., the institutional ownership, the managerial ownership, the family ownership, the voluntary disclosure, and the leverage. Moreover, the dependent variable used in this research was the debt cost. The population of this research was the manufacturing companies indexed in Indonesia Stock Exchange in the period of 2014-2016. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 28 companies. The observation was done to the companies in 2014-2016, so that the number of collected data was 84 data. The data analysis technique used in this research was the multiple linear regression with SPSS v.20 tool. The result of this research showed that the institutional ownership, the managerial ownership, the family ownership affected the debt cost; while, the voluntary disclosure and the leverage did not affect the debt cost.
Pemahaman Manajemen Tentang Peraturan Perpajakan Dalam Hubungannya Dengan Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Tanjung Karang) Syamsu Rizal; Nia Fitri Sari; Haninun HANINUN
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.v3i1.222

Abstract

As for the purpose and benefits of this research is to know the extent to which the understanding of management are registered on the KPP Pratama Tanjung Karang in understanding taxation regulations in Cape Coral and to analyze the relationship between managements understanding of the KPP Pratama Tanjung is listed on the Reef about compliance with tax regulations tax payers of existing agencies in Cape Coral as well as add insight/understanding of taxation regulations against the Taxpayers compliance with the Agency. Based on the above issues, then set the following hypothesis:% u201CTerdapat relationship between managements understanding of the law No. 36 year 2008 against Taxpayer compliance Agency on law No. 28 of 2007
The Effect of The Characteristics of The Company On The Disclosure Of Corporate Social Responsibility (Empirical Studies On The Coal Industry Listed in Indonesia Stock Exchange in 2011-2013) Indrayenti INDRAYENTI; . Velycia
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.v6i2.578

Abstract

This study aims to identify and analyze the effect of profitability, leverage, firm size, and sizeof board of commisioner on the disclosure of social responsibility in the Coal industry that listed in Indonesia Stock Exchange period 2011-2013. The first hypothesis is profitability has positive effect on Corporate Social Responsibility (CSR) disclosure, the second hypothesis is leverage has negative effect on Corporate Social Responsibility (CSR) disclosure, the third hypothesis is size firm has positive effect on Corporate Social Responsibility (CSR) disclosure, the fourth hypothesissize of board of commisioner is has positive effect on Corporate Social Responsibility (CSR) disclosure.Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) G3 Guideliness is seen in the company's annual financial statements. The sample in this study is coal industry that listed in Indonesia Stock Exchange 2011-2013. Sampling technique used in this study is purposive sampling, so that obtained 15 companies.Profitability measured by Return on Assets (ROA), leverage is measured using a Debt Equity Ratio (DER), Company size is measured by total assets, and size of board of commisioner is measured by amount ofcommissionersinthe company. 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 profitability, firm size, and size of board of commisioner has positive influence on CorporateSocial Responsibility (CSR) disclosure in the coal industry are listed in the Indonesia Stock Exchange, while the variable leverage negatively affects Corporate Social Responsibility (CSR) disclosure inthe coal industry are listed in the Indonesia Stock Exchange.
Pengaruh Motivasi, Persepsi Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Kasus Pada Perguruan Tinggi di Bandar Lampung) Angrita Denziana; Resti Fitri Febriani
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.v8i2.946

Abstract

This study aims to determine whether the motivation, perception of educationcosts and the length of education affect the interest of accounting students to follow accounting profession education (PPAk). This study is an empirical study conducted with the object of research that is a student majoring in accounting at universities in the city of Bandar Lampung. Data collection was done through questionnaires. The sampling technique used is purposive sampling, with the total sample of 94 students. Data analysis in this study used data quality test, classical assumption  test,  and  hypothesis  test  consisting  of  multiple  linear  regressionanalysis, F test, R2 test, and t test using SPSS.The results showed that the value of R2 obtained by 0.692, which means 69.2% interest in accounting students to follow accounting profession education (PPAk) is influenced by motivation, perception of education costs and length of education. The remaining 30.8% is influenced by other variables outside the model. The result of t test shows that the motivation, perception of education cost and the duration of education have positive and significant effect to the interest of accounting student to follow accounting profession education (PPAk).
Pemeriksaan Operasional Atas Kinerja Mesin Untuk Meningkatkan Efisiensi Dan Efektifitas Studi kasus Pada PT Central Karya Utama di Bandar Lampung Iskandar Ali Alam; Yen Yen; 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.v2i2.213

Abstract

Tujuan dari pemeriksaan operasional ini adalah untuk mengetahui kinerja dari aktiva tetap yang berupa mesin pada PT Tritunggal Matrapratama. Selain itu juga untuk mengetahui dan memperbaiki kelemahan yang ada pada struktur pengendalian intern perusahaan.Dari hasil dari pemeriksaan operasional kinerja mesin pada perusahaan maka dapat disimpulkan bahwa secara umum kegiatan operasi pada PT Tritunggal Matrapratama sudah berjalan baik. Hasil dari penelitian juga menunjukkan bahwa pengendalian intern perusahaan cukup baik namun masih terdapat beberapa kelemahan, yaitu barang produksi lebih banyak dari pesanan dan adanya mesin yang tidak optimal dalam kegiatan operasi perusahaan sehingga hal tersebut menimbulkan suatu kerugian bagi perusahaan. Selain itu, tingkat efisiensi dan efektifitas perusahaan tidak maksimal.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DAMPAKNYA TERHADAP FINANCIAL DESTRESS PADA PERUSAHAAN SEKTOR LOGAM TERDAFTAR DI BEI TAHUN 2014 - 2018 Yulistina Yulistina; Dewi Silvia; Euis Miftahul
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.v11i2.1520

Abstract

ABSTRACTThis study aims to determine the effect of the independent variables on the dependent variable, namely financial performance (return on assets, earnings per share, net profitmargins, debt equity ratio) and stock returns the impact on financial distress (bankruptcy) on metal manufacturing companies listed in The Indonesia Stock Exchange in 2014-2018was good. The analysis method uses the path analysis method with stock return variableas a mediating variable. The results showed that financial performance variables (ROA,EPS, NPM, DER) simultaneously had a positive and significant effect on stock returns based on the value of Fcalculate, where F arithmetic> F table (43,908> 2.58) and a significant value of sig 0 .00 <0.05. Financial performance variables (ROA, EPS, NPM,DER) simultaneously have a positive and significant effect on Financial Destress (Z-core)based on the calculated F. value, where F count> F table (15.761> 2.58). Stock Returnvariable partially has a positive and significant effect on the Financial Destress variablebased on the value of t arithmetic where t arithmetic> t table (2.505> 1.666), asignificance of 0.015 <0.05.
Pengaruh Tindakan Supervisi Terdapat Kinerja Auditor Internal Dengan Motivasi Dan Kerjasama Sebagai Variabel Intervenig (Studi Kasus Bank Negara Indonesia 1946 Palembang) Poppy Indriani; Jaka Darmawan
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.v4i2.416

Abstract

Research on the supervision on job satisfaction measures have been carried out by previous researchers, but studies on the effect of supervisory actions and motivations of the performance is still rare. In this study that distinguishes it from previous research is here the researcher intends to reexamine the influence of variables on the performance of the act of supervision and motivation variables plus the variable cooperation as an intervening variable. This study uses an instrument questions for each variable.The primary data in this study was obtained from the Internal Auditor opinion on the perception of PT. BNI 46 who complete and return the questionnaire to the researcher. Data collected by the census, which is distributed to the 13 internal auditors in the Compliance Division operating in Palembang. Furthermore then analyzed statistically assisted program SPSS 17.0. The analysis technique used is the analysis of the path.

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