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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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Pengaruh Kinerja Hutang Terhadap Nilai Perusahaan pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI Periode 2010-2013 Khairudin KHAIRUDIN; Rico Tanto
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.v6i1.569

Abstract

The primary goal of the company is to maximize firm value. Firm value is investor perceptionof the company's success rate, it is often associated with stock prices. This research aim to examine the effect of leverage towards the value of the company in the coal mining companies which listed on the Indonesia Stock Exchange with periods 2010-2011. The hypothesis was leverage has negative effect on firm value. This research uses secondary data, of the coal mining companies which listed on BEI with periods 2010-2013. Research sample of 15 companies, where the method used is purposive sampling is a sampling method that takes an object with the specified criteria. Leverage are measured using Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). Meanwhile, firm value is measured using Price Earning Ratio (PER). Analysis of the data used to analyze the factor that affect firm value is simple linier regression analysis and hypothesis test used the t-statistic for testing the partial regression coeffiecient at level of significant 5%. The results of this research finds leverage (DER) has negative significant effect on firm value (PER) with predictive ability is 6,8% and it shown by R square, and leverage (DAR) has negative significant effect on firm value (PER) with predictive ability is 7,2% and it shown by R square.
Penerapan CSR pada Presepsi Mahasiswa Sebagai Pendukung CSR (CSR SUPPORT) di Seluruh PTS di Bandar Lampung Muprihan Thaib; Ronny Nazar; Dedi Putra
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.v8i1.823

Abstract

CSR is a social activities been held by the as a form of the responsibility of the company for the society, and environment. CSR refer to all ties what happened between a company with all stakeholders. Students as a community educated, have an important role to play in a community social even them in gave a more objective and intact about how an entity run correctly and without intersects with social norms.Student predicted as a CSR support in giving hope to confidence in a person in support of whether or not certain a CSR in an entity. Alignment between hope students as a supporter of csr with the activities of CSR who was executed by the company would affect CSR company activities. Dimensions law, economic and ethical be hopeless area for a supporter of csr that the company being able to support development of the dimensions so that it becomes independent variable while support csr become the dependent variable for in this research. A method of this research use the model equation structural ( structural equation unified / SEM ) by using path analysis with smart software pls 2.0 .M3 .
Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung 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.v2i1.25

Abstract

Development bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test.
PENGARUH BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN JENIS KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS Monica Okri Putri; Nolita Yeni Siregar
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.v10i2.1288

Abstract

The objective of this research was examining the effect of the biological asset intensity, the company size, the managerial ownership, and the type of Public Accountant Firms on the biological asset disclosures of the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017. The population of this research was all agricultural companies indexed in Indonesia Stock Exchange. The sampling technique used in this research was the purposive sampling. The number of samples used in this research was 17 companies. The data analysis technique used in this research was the multiple linear regression analysis. The result of the research was that the biological asset intensity and the type of Public Accountant Firms had a significant effect on the biological asset disclosure. The company size and the managerial ownership did not have any effects on the biological asset disclosures in the agricultural companies indexed in Indonesia Stock Exchange in the period of 2015-2017.
Analisis Kinerja Keuangan Sebagai Dasar Investor Dalam Menanamkan Modal Pada PT. Bukit Asam,TBK (Study Kasus pada PT. Bukit Asam,TBK) Farida Efriyanti; Retno Anggraini; Yunus Fiscal
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.v3i2.236

Abstract

Researchers conducted the study on PT. Bukit Asam Tbk, a company engaged in coal. In running the business of PT. Bukit Asam Tbk facing problems in measuring the achievements of the company based on the financial ratios of liquidity, solvency, activity and profitability. Over the last three years ie during the years 2009-2011. Rumussn problem is: "whether the financial performance affects investor in menananmkan mdal on PT.Bukit Acid, Tbk"? The purpose of this study the researchers did was to analyze the performance of keuanagn as the investor base to invest in PT.Bukit Acid, Tbk. Based on the analysis conducted by the authors, financial performance PT.Bukit Acid, Tbk terms of the ratio of liquidity, solvency, activity and profitability over the last three years increased. Suggestions submitted by the author is to maintain and improve the companys financial performance PT.Bukit Asam Tbk enable companies to more forward.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP Rosmiaty Tarmizi; Khairudin KHAIRUDIN; Ayu Jayadi
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.v5i2.546

Abstract

This research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion.
Pengaruh Transparansi dan Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) Terhadap Tingkat Korupsi Pemerintah Daerah (Studi pada Pemerintah Kota Se-Sumatera) Khairudin KHAIRUDIN; Rina Erlanda
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.v7i2.752

Abstract

This study aims to demonstrate empirically the effect of the transparency and accountability of local government financial statements (LKPD) on the level of local government corruption. Tests performed on 15 city government in Sumatera.The data used are secondary data derived from the results of the Corruption Eradication Commission (KPK) on National Integrity Index of local government, the local government website, and the results of the audit The Audit Board of the Republic of Indonesia (BPK RI) on the financial statements of local government in 2011 to the year 2013.This study using purposive sampling method and using a multiple linear regression analysis. The results showed that the transparency of local government financial statements (LKPD) negatively affect the level of local government corruption and accountability of local government financial statements (LKPD) positive effect on the level of local government corruption.
Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung) Herry Goenawan Soedarsa; . Henny; Haninun HANINUN
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.v1i1.15

Abstract

The purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDAR LAMPUNG Aminah Aminah; Khairudin Khairudin; Indrayenti Indrayenti
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.v10i1.1207

Abstract

This study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report.
Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung) Herry Goenawan Sudarsa; Anniza Ratu Mahlinda; 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.v3i2.227

Abstract

The main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work.

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