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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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Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur di BEI) Ivana Siregar; . Lindrianasari; . Komarudin
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.v4i1.241

Abstract

This research is aiming investigated the relationship between environmental performance with the quality of corporate social responsibily disclosure, the relationship between audit commitee performance with environmental performance, and the relationship between audit commitee performance  with the quality of corporate social responsibily disclosure. Environmental performance is measured by ISO 14001 certificate. The proxy of audit commitee performance are audit commitee meeting, audit commitee report, audit charter. The quality of corporate social responsibily disclosure is measured by CSR index from Global Reporting Initiative. The number of samples used in this research were one hundred thirteen manufacturing company. The sampling method used  purposive sampling method. Data are taken from annual report 2010-2011 of the manufacture companies listed on Indonesia Stock Exchange. The examined technique hypothesis is mutiple regression by using SPSS program. The  result showed that environmental performance has a positif significant relationship with the quality of Corpoate Social Responsibility disclosure as the first hypothesis. The second hypothesis showed that environmental performance has a positif and sgnificant relationship with audit commitee performance. The third hypothesis showed that audit commitee performance has a positif and sgnificant relationship with the quality of Corpoate Social Responsibility disclosure.
Relationship Executives Rewards With Financial Performance On Corporate Banking in Indonesia Haninun HANINUN; Putri Cagora Nisa
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.v6i1.565

Abstract

The purpose of this research is to know the relationship of Executive rewards andfinancial performance on corporate banking in Indonesia. This research using a sample of as many as 140 28 banking company which is listed on the Indonesia stock exchange, whereas the observed financial reports for the past five consecutive years 2007 to 2011. Method of data collection was done manually inputted into the tabulated using excel. While the analysis used to determine the relationship of free variables (X) Executive Award (reward) and variable (Y), namely the financial performance is a non-parametric statistical analysis that tests rank correlation.The result of this research shows that by using the level of significance of 0.05 as a two- sided test then 2.5% and n = 140 obtained a table t = 1,977. Whereas t calculate for debt to equity as seen from the output though the data is 1,3001 (t count < t table) then based on this t-test concluded the Executive reward no relationship with financial performance. Likewise testing to return on investment and return on equity, show t 5,7884 and 6,63034 of count (t count > t table) then concluded the Executive reward is a relationship with the financial performance of the banking companies listed on the Indonesia stock exchange.
Analisis Simulasi Penerapan Akuntansi Sumber Daya Manusia Terhadap Perbandingan Kinerja Keuangan (Studi Kasus Pada PT Bank Pembangunan Daerah Lampung Tahun 2012-2014) Yunus Fiscal; . Desma
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.v7i2.757

Abstract

Accounting provides financial information which is used by manager to make decisions. Conventional accounting (accounting which accepted generally) treats human resources costs improperly which resulted in irrelevant financial information. Human resources accounting is the answer of problems faced by manager to make decision. PT Bank Pembangunan Daerah Lampung is a company which operational activities engaged in services, which is fully aware that human resources’ dominant role as one of the main factors to support the success of the company. It’s shown from its attempt done in recruitment, selection, development, and training of the employees to support its employment candidates, yet PT Bank Pembangunan Daerah Lampung haven’t applied human resources accounting. This study purposed to analyze the financial performance with profitability ratio analysis and compare the before and after the appliance of human resources accounting simulation by experimental descriptive research method. The types of data used is secondary data from human resource costs sourced by financial statements PT Bank Pembangunan Daerah Lampung obtainable website. The result shows the financial performance of PT Bank Pembangunan Daerah Lampung gets better after human resources accounting is applied, as shows in the human resources accounting simulation. It caused cost of human resouce (acquisitions and development)  into an investment not as expense.
Audit Operasional dan Meningkatkan Efisiensi serta Efektivitas Produksi (Sebuah stusi pada PT. Budi Acid Jaya) Iskandar Ali Alam; . Imelda; Riswan RISWAN
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.v2i1.20

Abstract

The purpose of this study was to determine the role of operational checks in assisting the implementation of production activities within a company. Motivation of this study originated from the operational audit issues that can encourage savings, efficiency and effectiveness of activities and also to assess whether management practices are applied in these activities are already well underway. The research was conducted at PT. Budi Acid Jaya using qualitative analysis methods. The data obtained by conducting interviews with company staff concerned, as well as through literature research. Then these data are compared, the theory of what happened in the company, and provide an account based on the theory clearly related to the subject matter. Based on the analysis, it can be concluded that the operational audit on production at PT. Budi Acid Jaya did not play well so the authors provide suggestions that are expected to be useful to reduce and solve the weaknesses of the company.
PENGUKURAN KEPUASAN MAHASISWA TERHADAP KUALITAS LAYANAN PENDIDIKAN DI IBI DARMAJAYA DENGAN METODE IMPORTANCE-PERFORMANCE ANALYSIS Firmansyah Firmansyah; Pebrina Swissia; M.Asadat Pulungan
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.v9i2.1222

Abstract

A quality education system is closely related to the quality of human resources. According to the National Higher Education Accreditation Board (BAN-PT), the demands given by the community to universities included quality assurance, quality control, and quality improvement. IBI Darmajaya realizes that meeting the demands of society for the quality of higher education is not only to get good accreditation from BAN-PT. The analysis was carried out by surveying 447 students of IBI Darmajaya who were taken randomly to find out the level of suitability between students' expectations and satisfaction that the average in reviewing the Academic Aspects, Administrative Services and Facilities, Student Systems, and Contribution to Student Study Success was not Satisfied or In Accordance with expectations, but from aspects that support students 'skills (skills) are in line with students' expectations. From the results of mapping the quality of education services in IBI Darmajaya in knowing things that are maintained in the review of Academic Aspects, Administration and Facilities Services, Student Systems, and Contributions to the Success of Student Studies, among others, the new student admission system, the System On course Line, Suitability of material taught by available work, Methods of delivery of material by lecturers, Mastery of lecturers on material, payment system for tuition fees, religious facilities. Ability in interpersonal relationships with others, Ability in decision making, Ability in planning activities, Ability to work in teams, Ability to work independently, leadership skills, confidence, following orientation activities for new students, following areas of interest and reasoning competition. While the need to increase IBI Darmajaya to improve the quality of education services includes: Submission of announcements by IBI Darmajaya to students, System Assessment courses by lecturers, lecture facilities, laboratory facilities, internet facilities, canteen facilities, campus organization facilities, communication, ability to implement activity plans
Analisis Pengaruh Pemahaman Sistem Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Metro (Study Kasus pada KPP Metro) Herry Goenawan Sudarsa; Fitriya Kasmawati; Rosmiaty Tarmizi
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.v3i2.232

Abstract

The main objective of this study was to determine the perception and understanding of the corporate taxpayers Module System Revenue (MPN) and to know how to influence State Revenue System module (MPN) on tax compliance in paying taxes. Based on the analysis results, shows that the System Module Revenues have a positive influence on tax compliance in paying taxes. The system responded positively by the taxpayer, that is with a good understanding of which is owned by the taxpayer to the MPN system and increasing taxpayer compliance in paying taxes, especially in terms of formal compliance. This may imply that the expectation that the significant tax revenue from this system is not impossible. Based on the analysis results, the researchers suggested that the MPN system can continue to be applied by the government to increase the taxpayers and increase tax revenues. However, the implementation of such a system must be balanced with the supervision and implementation of sanctions against assertion, that the implementation of sanctions still considered fair by the taxpayer who continues to do tax obligations dutifully and correctly. It is expected that the tax authorities to be more active in conducting counseling and guidance to the Taxpayer on the importance of understanding the regulatory and taxation system, especially to increase taxpayer confidence in the regulatory and taxation systems. In addition, the tax authorities have to do counseling and guidance to the Board in terms of taxpayers comply with tax laws, especially for material compliance. It is expected to cause embarrassment in self- corporate taxpayer itself when it does not comply with tax laws. And the government should realize good governance and clean as well as improve the quality of tax officials in order to create a professional fiscus, honest / no corruption, and responsible in carrying out its duties and mandate given.
Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return Angrita Denziana; Indrayenti INDRAYENTI; Ferdinan Fatah
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.v5i2.542

Abstract

The improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations forinvestors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance.
Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013 Haninun HANINUN; Feby Angelina
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.v7i1.631

Abstract

In order to meet the needs of the funds used to operate and develop the business, the company must be able to obtain or provide the required capital in a way that is effective and efficient, whether the capital come from internal or external. It is a matter of financial structure and capital structure which is used to measure the profitability of a company. The purpose of this study is to determine empirically the effect of capital structure variables that proxy with Debt Equity Ratio and Times Interest Earned on profitability variable proxied by Return On Equity. The data used in this study were obtained from the annual financial statements of each manufacturing company published through the official website www.idx.co.id. Samples are taken as many as 41 companies listed in Indonesia Stock Exchange during the period from 2011 to 2013 were taken through purposive sampling method. Data analysis techniques in this study using multiple regression analysis. The results showed that in partial Debt Equity Ratio with regression value of 0.048 and a significant positive effect on the variable Return On Equity, while variable for 0,010 Times Interest Earned positive but not significant effect on the variable Return On Equity. This suggests that the use of debt and capital as well as the ability of the company to pay a fixed load of interest being the size of the company to obtain additional funds so as to improve profitability.
Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung) Rosmiaty Tarmizi; Margaretha Selvyana; Agus Purnomo
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.v1i1.11

Abstract

The purpose of this paper is to investigate the implementation of cost control in conjunction with the hotel operational responsibility accounting in each department, are also able to compare the practices of companies that implemented the existing theories in hotel operating cost control in relation to responsibility accounting. The usefulness of this study is to contribute ideas and materials comparisons on cost controlin conjunction with the accounting responsibility on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational structure in the form of line and staff. Structure owned quite clear with the separation of functions and the division of authority and responsibility firmly. But in reporting costs, separation costs into controllable costs and uncontrollable costs have not been done properly. Existing cost reporting system can not be used directly to assess the performance and efficiency of thework of each department head by management. Management through its Chief Accountant must process the data in order to direct "digested". Thus it can be said that the hypothesis has been proven and accepted.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) Rosmiati Rosmiati; Aminah Aminah; Khairudin Khairudin; Haninun Haninun; Sherly Wibowo
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.v9i2.1091

Abstract

This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.

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