Jurnal Akuntansi dan Keuangan
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
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<![CDATA[KINERJA PORTOFOLIO REKSADANA SYARIAH DI BURSA EFEK INDONESIA TAHUN 2013-2017 ]]>
<![CDATA[Iswadi, Iswadi]]>;
<![CDATA[Agustina, Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1840
<![CDATA[This study aims to determine the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The data used in this study are primary data is the performance of Islamic mutual fund portfolio in the Indonesian stock exchange. The data used are data from January 2013 to December 2017 consisting of 18 names of stock mutual funds that have reached the target of the last five years. While the type of research used is qualitative descriptive research, namely researchers analyzing the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The results showed that the performance of the Sharia Mutual Fund portfolio in the Indonesia Stock Exchange during the last five years 2013-2017 experienced fluctuations and was able to record a fairly good performance and tended to move positively due to higher JCI value as a form of investor confidence in Indonesia's increasingly conducive economic conditions.]]>
<![CDATA[PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 ]]>
<![CDATA[Yunina, Yunina]]>;
<![CDATA[Fadillah, Nur]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1833
<![CDATA[This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.]]>
<![CDATA[PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yusra, Muhammad]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1841
<![CDATA[The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.]]>
<![CDATA[TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK BUMI TERHADAPNILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUSPADAKECAMATAN MUARA SATU KOTA LHOKSEUMAWE) ]]>
<![CDATA[Razif, Razif]]>;
<![CDATA[Wati, Kasnah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1834
<![CDATA[The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a)Â assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) ]]>
<![CDATA[Yunita, Nur Afni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1836
<![CDATA[The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.]]>
<![CDATA[PENGARUH EFEK ENTRENCHMENT, ALIGMENT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 ]]>
<![CDATA[Mulyati, Sri]]>;
<![CDATA[Jannah, Rauzatul]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1837
<![CDATA[This study aims to know the Effect of Entrenchment Effects, Alignment and Independent Board of Commissioners toward Voluntary Disclosure of Automotive Companies Listed on the Indonesia Stock Exchange during 2014-2017. The data used in this study are secondary data as many as 12 samples with 48 observations. The sampling technique used is purposive sampling technique. The method used to analyze the relationship between the independent variables and the dependent variable is the multiple linear regression method and the classical assumption test. The results showed that the entrenchment and alignment partially has a negative and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange, while independent commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange. Simultaneously, the entrenchment, alignment and independent board of commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[KINERJA PORTOFOLIO REKSADANA SYARIAH DI BURSA EFEK INDONESIA TAHUN 2013-2017 ]]>
<![CDATA[Iswadi Iswadi]]>;
<![CDATA[Agustina Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1840
<![CDATA[This study aims to determine the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The data used in this study are primary data is the performance of Islamic mutual fund portfolio in the Indonesian stock exchange. The data used are data from January 2013 to December 2017 consisting of 18 names of stock mutual funds that have reached the target of the last five years. While the type of research used is qualitative descriptive research, namely researchers analyzing the performance of the Sharia Mutual Fund portfolio on the Indonesia Stock Exchange. The results showed that the performance of the Sharia Mutual Fund portfolio in the Indonesia Stock Exchange during the last five years 2013-2017 experienced fluctuations and was able to record a fairly good performance and tended to move positively due to higher JCI value as a form of investor confidence in Indonesia's increasingly conducive economic conditions.]]>
<![CDATA[PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 ]]>
<![CDATA[Yunina Yunina]]>;
<![CDATA[Nur Fadillah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
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DOI: 10.29103/jak.v7i1.1833
<![CDATA[This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.]]>
<![CDATA[PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Muhammad Yusra]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1841
<![CDATA[The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.]]>
<![CDATA[TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK BUMI TERHADAPNILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUSPADAKECAMATAN MUARA SATU KOTA LHOKSEUMAWE) ]]>
<![CDATA[Razif Razif]]>;
<![CDATA[Kasnah Wati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1834
<![CDATA[The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a) assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.]]>
