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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 Pendapatan Asli Daerah dan Belanja Modal terhadap Pertumbuhan Ekonomi (Studi pada Kabupaten/Kota di Pulau Sumatra) . Yuliana
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.446

Abstract

This study aimed to examine the effect of revenue and capital expenditure on economic growth, studies on district / city on the island of Sumatra. The independent variables were the PAD and Capital Expenditures. While the dependent variable is economic growth. The data used is secondary data obtained from the Central Statistics Agency www.djpk.depkeu.go.id and district / city on the island of Sumatra from 130 population and that meet the criteria of 30 samples. Based on the research results, it was concluded that 1) Revenue positive effect on Economic Growth 2) Capital Expenditures positive effect on economic growth.
Factors Affecting Capital Structure in Manufacturing Companies Go-Public in Indonesia Stock Exchange in The Year 2011-2013 Riswan RISWAN; Nina Permata Sari
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.v6i2.583

Abstract

The purpose of this study was to examine the effect only Profitability, growth in sales, taxes, asset structure, dividends, company size and business risks to the Capital Structure Manufacturing Company In Indonesia Stock Exchange Period 2011-2013. Companies that were sampled 31 companies and the number of observations made during 2011-2013 was 93 items observation. Methods of data analysis in this study using multiple linear regression. Based on the calculation results obtained values of R square of 0.487 which means that48.70% of capital structure is influenced by the variable profitability, sales growth, taxation, asset structure, dividends, company size and business risks. While the remaining 51.30% is influenced by other variables not examined in this study. Based on calculations by the statistical test t of the entire independent variables that exist only variable profitability, asset structure, company size and business risks singnifikan effect on Capital Structure. While sales growth variable, taxes, and dividends do not have a significant effect on the capital structure.
Evaluasi Keandalan Catatan Akuntansi Persediaan dalam Pelaksanaan Pengendalian Intern (Studi Kasus Pada CV Juberta di Kasui, Way Kanan) Iskandar Ali Alam; Krukas Pari; Syamsu Rizal
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.v1i1.6

Abstract

The purpose of this study was to determine whether inventory records in the implementation of internal control has been reliably. Authors proposed hypothesis is: "inventory accounting records in the implementation of internal control has not been reliably. The methods used in the research is to conduct library research, especially on things that relate to research and field research by way of field research with the object studied. Analysis tool used is the qualitative analysis was to compare the theory internal control systems inventory with field reality. In the discussion of the data analysis, it can be concluded that based on the qualitative analysis that in carrying out its activities CV.Juberta leaders had planned organizational structure and division of tasks according to the activities undertaken, the transfer of goods to the companys procedures do not ensure good internal control, because it contains among the many weaknesses lain.selama pngiriman process and storage of goods in warehouses holding just rely on trust to a warehouse clerk. The company has not separated the functions of making the order and delivery of goods, storage, and delivery functions.
EARNING MANAGEMENT DAN RELEVANSI INFOMASI AKUNTANSI: PENDEKATAN MOTIVASI SIGNALIG DAN OPORTUNISTIK. DEDI PUTRA; VINDA APRIANA
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.v9i1.998

Abstract

This study was aimed at testing the earning management and accounting information relevance : Signaling motivation and opportunistic approach. This research was conducted in Propoerty and Real Eastate Industues listed in The Indoneisa Stock Exchaange in the period of 2011-2014. The Sampling technique used was pusposive sampling method, with the criteria of property and real estate compenies consistently listed on the Stoxk Exchange in the year of 2011-2014 and actively engaged trade in stock. The result of this study indicated the value relevance of earning affected of the stock price, relevance of book value and cash flow did not influance the stock price. Earning management (short term discretionary accruals) did not affect the stock price while earnings managemen (long term discretionary accruals) and earning management (aggregate term discretionary accruals) affected on dtovk prices. Keyword: Earning Management, Relevance Of Accounting Informasi And Signaling Opportunistic. 
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus di Kantor BPK Wilayah Lampung) Rosmiaty Tarmizi; Gilang Suryo Dewantoro; Suwandi SUWANDI
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.v3i1.218

Abstract

The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial.
PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH Vera Susanti; Syamsu Rizal; Indrayenti Indrayenti; Khairudin Khairudin; Haninun Haninun
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.v11i2.1525

Abstract

Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for  village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK  guidance  and  Supervision  of  the  Inspectorate  influences  the  management  of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.
Analysis Procedure For Credit in Efforts to Minimize Non Performing Loans on PT. Bank Lampung Aminah AMINAH; Andi Darmawijaya
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.v6i2.574

Abstract

Credit procedures applied to lead to the achievement of the objectives of a business. Eachstage of the loan process must always be carried out by applying the precautionary principle. Lending procedures that will either be able to assist the bank in making the decision to grant. Credit employee is considered relatively safe because the installment payment system directly deducted from the salary did not rule out becoming jammed. This is due to mistakes made by employees in analyzing credit application file that led to the adoption of the standard operating procedures can not be run as designed. This study is a descriptive study using a qualitative approach. This qualitative descriptive study aimed to obtain information about the existing situation. In this study, will be described the following sources of information search behavior and tools. Discussion of this study are presented in narrative form words. The purpose of this study was to determine whether the procedures for granting credit at PT. Lampung Bank is in compliance with applicable regulations. From the results of research conducted, credit procedures at PT. Bank Lampung broadly in accordance with the Banking Act in terms of credit to the public. Lack of understanding of the types of loans that fit, lack of rigor in analyzing and evaluating credit applications, and lack of monitoring and intensive coaching against the debtor that cause non performing loans to the PT. Bank Lampung. Efforts to minimize the bad loans to the PT. Bank Lampung is good that the repeated restructuring, write-off of bad debts, termination billing, and procedures for the settlement of collateral items.
Analisa Pengaruh Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Melalui Kejelasan Peran dan Pemberdayaan Pisikologis sebagai Variabel Moderating Dwi Sartika
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.v8i2.942

Abstract

This study examines the influence of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for becoming object from this research is manufacturing business which located in Lampung of Indonesia. This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 148 maid chairman private colleges in Lampung, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square). Result of hypothesis Examination indicate that from five hypothesis raised, only two accepted hypothesis. Accepted Hypothesis is hypothesis 2 (there are positive influence between Performance Measurement System to Role Clarity) and hypothesis 5 (there are positive influence between Psychological Empowerment to Managerial Performance). While hypothesis 1 (there are no influence between Performance Measurement System to Managerial Performance), hypothesis 3 (there are no influence between Role Clarity to Managerial Performance), hypothesis 4 (there are no influence between Performance Measurement System to Psychological Empowerment) are rejected hypothesis.
Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan Studi kasus Pada Inspektorat Provinsi Lampung. Herry Goenawan Soedarsa; Friskha Friscillya; Riswan RISWAN
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.v2i2.209

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengalaman kerja dan kompetensi auditor baik secara parsial maupun simultan terhadap kualitas hasil pemeriksaan pada Inspektorat Provinsi Lampung. Hasil penelitian ini diharapkan dapat memberikan manfaat bagi peneliti yaitu dapat digunakan sebagai bahan pertimbangan antara teori – teori yang telah diperoleh di bangku kuliah yang berhubungan antara judul skripsi dengan kenyataan yang sebenarnya di lapangan. Dan bagi praktek pada Pemerintah Daerah Diharapkan dapat memberikan kontribusi dalam pengambilan kebijakan pemberdayaan aparatur pada Inspektorat Provinsi, Kabupaten/Kota khususnya auditor dalam rangka untuk meningkatkan kualitas Hasil Pemeriksaan.
Analisis Kinerja Keuangan Pemerintah Daerah Oku Selatan Tahun Anggaran 2013-2017 Anis Feblin; Yulitiawati Yulitiawati
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.v11i1.1394

Abstract

This study aims to determine the Financial Performance of the South OKU Local Government by using the Financial Ratio Analysis on the Regional Government Budget of the South OKU Regency in the fiscal year of 2013-2017. The type of research used in this research is descriptive research. The data that is processed is the Summary of Regional Government Budget for the Fiscal Year of 2013-2017, it is obtained from the Central Bureau of Statistics of South OKU Regency. The analysis used to analyze the Regional Financial Performance is by calculating the Independence Ratio, Growth Ratio, and Activity Ratio. Based on the results of calculations and analysis of Regional Financial Performance it can be concluded, that the Criteria for Rating the Independence Level can be said it is very Effective with an average ratio of 1,087.33%. South OKU Regency Government's Growth Rate is  ineffective with an average income growth ratio is 45.19%, total revenue growth is 11.53%, routine expenditure growth is 13.91% and development expenditure growth is 10.81%. Activity Ratios indicate imbalance on expenditure of the South OKU local government with an average routine expenditure growth ratio of 103.08% and development expenditure of 56.03%.

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