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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Malikussaleh Kampus Bukit Indah, Desa Blang Pulo Kec. Muara satu Kota Lhokseumawe Kode Pos 24353
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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Malikussaleh
ISSN : 23014717     EISSN : 2716022X     DOI : 10.29103
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, Indonesia. Jurnal Akuntansi dan Keuangan is published every year twice, February and August. Jurnal Akuntansi dan Keuangan as a medium for disseminating research results from researchers, lecturers, and practitioners in the field of Accounting. JAK receives articles from researchers from lecturers, students and practitioners in the field of Accounting that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English. Focus and Scope Jurnal Akuntansi dan Keuangan covered various of research approach, namely: quantitative, qualitative and mixed method. Jurnal Akuntansi dan Keuangan focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol 6, No 1 (2018): Februari 2018" : 12 Documents clear
PENGARUH TINGKAT PENDAPATAN DAN PENGELOLAAN DANA ZAKAT TERHADAP KEPATUHAN MASYARAKAT MEMBAYAR ZAKAT DI KABUPATEN BIREUEN Murhaban, Murhaban; Merawati, Merawati
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.845 KB) | DOI: 10.29103/jak.v6i1.1822

Abstract

This study aims to determine the effect of the income level and management of zakat funds on the community compliance to pay zakat in Bireuen Regency. The sampling technique used is probability sampling technique with the number of respondents as many as 62 people. The data used in this study is in the form of primary data in the form of questionnaires. The analytical method used is multiple linear regression analysis with the help of SPSS program. The results of this study indicate that the level of income has a significant effect on the community compliance to pay zakat in Bireuen Regencyt and the management of zakat funds has no significant effect on the community compliance to pay zakat in Bireuen Regency.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE) Mursidah, Mursidah; Khairina, Khairina
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.303 KB) | DOI: 10.29103/jak.v6i1.1823

Abstract

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) Yunita, Nur Afni; Ulfa, Cut Nurlaila
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.287 KB) | DOI: 10.29103/jak.v6i1.1824

Abstract

This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA LHOKSEUMAWE: (STUDI KASUS PADA DPKAD KOTA LHOKSEUMAWE PERIODE 2014-2016) Indrayani, Indrayani; Khairunnisa, Khairunnisa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.378 KB) | DOI: 10.29103/jak.v6i1.1820

Abstract

This study aimed to determine the performance  of the Office of Revenue Finance and Regional Assets (DPKAD) Lhokseumawe City by using the concept of Value For Money. This research was conducted by taking data for 3 years, from 2014 to 2016. This research used secondary data. The method of data analysis used is descriptive qualitative analysis method. Based on the research  result by using Value For Money concept based on 3 main elements such as economic, efficiency and effectiveness show that: Economic ratio, get 86,54%, 82,64% and 71,43% which means the economic ratio was under 100% during 2014-2016 and the result of this ratio indicated that the economic ratio criterion obtained the “economical” category.the efficiency ratios during the research year of this ratio were 94,69%, 105,17% and 97,95%, although in 2015 the ratio was less efficient because it was in percentage above 100%. However, the overall performance of the Lhokseumawe City Government has been categorized as “efficient”. While the effectiveness ratio, obtained 96,53%, 86,65% and 76,98%, where the percentage ratio below 100% indicates that this ratio obtains “ineffective” criterion. Based on the result, the concept of Value For Money is very good to be applied on DPKAD of Lhokseumawe city because it can provide a more structured and comprehensive performance overview.
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2012-2016) Yunina, Yunina; Husna, Asmaul
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.936 KB) | DOI: 10.29103/jak.v6i1.1825

Abstract

This study aimed to determine the effect of capital structure and financial performance on the value of the company. The data of this research were taken from 70 observations. The population of this research was manufacturing companies of Food and Beverage sub-sector which listed on Indonesia Stock Exchange in 2012-2016 . The number of samples used in this study was 14 companies taken using Cencus sampling technique. .The method of data analysis used in this study was multiple linear regression analysis. The results of this study indicate that the capital structure had a negative effect on the company value and financial performance had a positive effect on company value. Suggested: For investors to pay attention to the profitability and capital structure generated by the company so that it can obtain a higher return.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Yusra, Muhammad; Utami, Chairi
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.121 KB) | DOI: 10.29103/jak.v6i1.1821

Abstract

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.
PENGARUH TINGKAT PENDAPATAN DAN PENGELOLAAN DANA ZAKAT TERHADAP KEPATUHAN MASYARAKAT MEMBAYAR ZAKAT DI KABUPATEN BIREUEN Murhaban Murhaban; Merawati Merawati
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1822

Abstract

This study aims to determine the effect of the income level and management of zakat funds on the community compliance to pay zakat in Bireuen Regency. The sampling technique used is probability sampling technique with the number of respondents as many as 62 people. The data used in this study is in the form of primary data in the form of questionnaires. The analytical method used is multiple linear regression analysis with the help of SPSS program. The results of this study indicate that the level of income has a significant effect on the community compliance to pay zakat in Bireuen Regencyt and the management of zakat funds has no significant effect on the community compliance to pay zakat in Bireuen Regency.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE) Mursidah Mursidah; Khairina Khairina
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1823

Abstract

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) Nur Afni Yunita; Cut Nurlaila Ulfa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1824

Abstract

This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.
ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA LHOKSEUMAWE: (STUDI KASUS PADA DPKAD KOTA LHOKSEUMAWE PERIODE 2014-2016) Indrayani Indrayani; Khairunnisa Khairunnisa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1820

Abstract

This study aimed to determine the performance  of the Office of Revenue Finance and Regional Assets (DPKAD) Lhokseumawe City by using the concept of Value For Money. This research was conducted by taking data for 3 years, from 2014 to 2016. This research used secondary data. The method of data analysis used is descriptive qualitative analysis method. Based on the research  result by using Value For Money concept based on 3 main elements such as economic, efficiency and effectiveness show that: Economic ratio, get 86,54%, 82,64% and 71,43% which means the economic ratio was under 100% during 2014-2016 and the result of this ratio indicated that the economic ratio criterion obtained the “economical” category.the efficiency ratios during the research year of this ratio were 94,69%, 105,17% and 97,95%, although in 2015 the ratio was less efficient because it was in percentage above 100%. However, the overall performance of the Lhokseumawe City Government has been categorized as “efficient”. While the effectiveness ratio, obtained 96,53%, 86,65% and 76,98%, where the percentage ratio below 100% indicates that this ratio obtains “ineffective” criterion. Based on the result, the concept of Value For Money is very good to be applied on DPKAD of Lhokseumawe city because it can provide a more structured and comprehensive performance overview.

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