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Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

akuntansi
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Published by Universitas Serang Raya

ISSN : 23392436 EISSN : 25495968 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol. 3 No. 1 (2016)" : 8 Documents clear

Pengaruh Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum (PK-BLU) Terhadap Kinerja Finansial, Kinerja Non Finansial Dan Mutu Layanan Pendidikan Taupik Julia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Thie Purposeof this study is to determine the effect of the application of financial management Public Service Agency (PK-BLU) to the performance of financial, non-financial performance and quality of education services. The independent variable in this study is the Financial Administration of the Public Service (PK- BLU), while the dependent variable is financial performance, non-financial performance and quality of education services. This research was conducted at the University of Sultan Ageng Tirtayasa by taking the 41 respondents to fill out the questionnaire. By using secondary data year period 2010-2014. The results showed that the application of the financial management of public service agencies (PK-BLU) has a positive effect to financial performance, non-financial performance and quality of education services.Keywords Financial management of public service agencies (PK-BLU), Financial Performance, non-financial performace, Quality of education Service

ANALISIS PENGARUH ARUS KAS BERSIH DAN LABA TERHADAP SAHAM SYARIAH Nana Umdiana; Denny putri Hapsari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham Syariah. Bursa Efek Indonesia pada saham-saham syariah yang termasuk kedalam Jakarta Islamic Indexs sektor makanan dan minuman 2013-2014 dengan menggunakan metode purposive sampling. Didapatkan 22 perusahaan sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi berganda untuk menganalisis pengaruh variable independen terhadap variable dependen baik secara parsial maupun simultan. Hasil pengujian menunjukan bahwa Arus Kas bersih memiliki pengaruh negatif terhadap harga saham syariah meskipun tidak berpengaruh signifikan, Laba memiliki pengaruh yang positif terhadap harga saham syariah, meskipun pengaruhnya tidak terlalu besar..hal ini mendikasikan bahwa investor akan lebih memilih informasi laba dalam mengambil keputusan di bandingan dengan arus kas untuk berinvestasi. Kata Kunci : Arus Kas bersih, Laba, Harga Saham Syariah

ANALISIS MANAJEMEN LABA MENGGUNAKAN DISCRETIONARY ACCRUAL UNTUK MERESPON PERUBAHAN TARIF PAJAK SEBELUM DAN SESUDAH BERLAKUNYA UU NO. 36 TAHUN 2008 PT. HM SAMPOERNA Tbk. Periode 2005-2014 Burhanudin Burhanudin; Hanifah Hanifah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan sebelum dan sesudah perubahan UU No. 36 dengan mengguanakan discretionary accruals . Penelitian dilakukan dengan menggunakan metode studi perpustakaan dan dokumentasi. Untuk populasi penelitian ini menggunakan laporan keuangan dan dengan menggunakan teknik purposive sampling. Medote penelitian ini menggunakan motode komperatif kuantitatif dan metode analisis pada penelitian ini menggunakan Uji beda T-test dengan menggunakan paired sample t-test sebagai alat uji beda tersebut. Sedangkan untuk mengetahui nilai discretionary accrual penelitian ini menggunakan model Jones dimodifikasi. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara sebelum dan sesudah berlakunya UU No. 36 Tahun 2008. Hal ini dikarenakan nilai sig lebih kecil daripada alpha ( jika a > 0,05).Kata Kunci : Manajemen laba, Discretionary accrual, UU No. 36 Tahun 2008

PENGARUH RASIO KEUANGAN DAN REPUTASI UNDERWRITER TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2005-2008 Neneng Sri Suprihatin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

The purpose of this study is to determine the effect of financial ratio and underwriter reputation. The independent variable are financial ratio and underwriter reputation. The dependent variable is financial distress.The sample used in the study consists of manufacturing companies listed and delisted the period of 2005-2008. The result show are financial ratio and underwriter reputation no influence on financial distress positive whether or partial simultaneouslyKeyword :financial ratio, underwriter reputation, and financial distress.

ANALISIS PENGARUH TRANSACTION COST TERHADAP HOLDING PERIOD SAHAM-SAHAM LQ45 DI BURSA EFEK INDONESIA (BEI) Ade Nahdiatul
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

This research aim to analysis whether/what there are influence from bid- ask spread, market value, variance return, dividend yield and earning per share to holding period. This research test holding period at shares LQ45 in exchange of Indonesia ( BEI) period 2007-2012. Sample from this research use 12 company which always be enlisted in LQ45. This researching use daily , with calculation of holding period use daily mean during one semester. Used by analysis test t, and doubled regration. Used in this research closing price, sum up share circulate, volume of share commerce, and also bid and ask price. From of result of research of Adjusted R2 obtained value 36,4% variation of explainable holding period by third the variable that is bid-ask spread, market value, variance return, dividend yield and earning per share while 63,6% explained by other;dissimilar variable outside model. While from result test t obtained evidence that variable of market value, and dividend yield have an effect on positive and signification to holding period. That which variable of bid-ask spread, variance return, and earning per share have an effect on negativity and signification n to holding period. Fifth the result have been tested with signification = 5% and most have an effect on to holding period dividend yield. Dari result of test F obtained evidence that bid-ask spread, market value, variance return, dividend yield and earning per share in together have an effect on to holding period share Keyword: bid-ask spread, market value, variance return, dividend yield, earning per share and holding period.

PENGARUH RASIO PROFITABILITAS TERHADAP PENILAIAN KINERJA MODEL Z- SCORE ALTMAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA (BEI) Roza Mulyadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Penilaian kebangkrutan merupakan salah satu metode untuk mengetahui tingkat kebangkrutan perusahaan dengan menggunakan analisa perhitungan Model Z-Score Altman untuk melihat seberapa besar prediksi kebangkrutan periode 2008-2012 perusahaan farmasi yang terdaftar di BEI.Teknik analisis yang digunakan adalah analisis diskriminan dengan menggunakan variable dari Altman Z-score yang berjumlah lima yaitu X1 = Net Working Capital to Total Assets, X2 = Retained Earning to Total Assets, X3 = EBIT to Total Assets, X4 = Market Value of Equity to Book Value of Liabilities dan X5 = Sales to Total Assets. Untuk memprediksi kebangkrutan terdapat standar yang telah ditentukan yaitu : Z > 2,99 : Sehat, 1,81< Z < 2,69 : grey area, Z < 1,81 : BangkrutMetode analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian berdasarkan uji t (uji parsial), dapat diketahui bahwa variabel X (Profitabilitas) mempunyai hubungan yang signifikan dengan Penilaian Kebangkrutan Model Z-Score Altman (Y) dimana thitung sebesar 1.952 sedangkan ttabel sebesar 1.440 dengan tingkat signifikannya sebesar 0,054 karena thitung > ttabel Dan sig. t < 5 % maka Ha diterima H0 ditolak. Adapun besarnya nilai koefisien determinasi secara keseluruhan nilainya adalah 38,8%. Hal ini berarti 38,8% perubahan variabel Y disebabkan oleh perubahan variabel X, sedangkan sisanya 61,2% disebabkan oleh faktor lain. Kata kunci: Profitabilitas, Z-Score Altman

Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI Mazda Eko Sri Tjahjono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

This study was conducted to determine the difference between the taxation of non tax -finals and final. This study uses the data of financial statements that have been published during the period 2010-2014 ( five years).. Statistical methods in this study using normality test , homogeneity test , ANOVA test and Independent t- Test.Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.Keywords : Final Tax, Tax non-final, obtain fee, state revenue

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Roza Mulyadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

The objective of this study is to examine the influence of corporate governance mechanism, namely presence of board independent of director and audit committe to firm value with financial performance as intervening variable. This study takes sample from 31 companies in the Indonesian Stock Exchange, which were published in financial report from 2010-2011. The method of analysis of this research used multi regression. The results of this study show that (1) the presence of board independent of director had negative significant influence to financial performance, (2) audit commite had not significant influence to financial performance, (3) the presence of board independent of director and audit commite had significant influence to financial performance, Keywords : corporate governance, the presence of board independent of director, audit commite, financial performance, firm value,

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