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[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM ASURANSI JIWA DALAM MENINGKATKAN PELAYANAN KEPADA NASABAH (STUDI KASUS PADA PT ASURANSI JIWASRAYA PERSERO AREA LHOKSEUMAWE) ]]>
<![CDATA[Firdaus, Rayyan]]>;
<![CDATA[Akmal, Nurul]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1848
<![CDATA[This study was conducted to analyze the application of the Jiwasraya insurance claims payment accounting information system in improving service to customer life insurance claims. The data used in this study were primary data directly through the results of interviews with Jiwasraya Insurance Company employees, and customers. This is a descriptive qualitative study. The results of the study showed that the application of the life insurance claims payment accounting information system in improving service to customers at PT. Jiwasraya Insurance Persero Lhokseumawe area consisted of customers preparing all documents used in filing life insurance claims either died due to death or died due to accidents, following procedures for handling and administering death claims, waiting when checking procedures for recording life insurance claims i.e. by opening a claim payment in LBK in accordance with the account or estimated claim number in accordance with the applicable provisions, waiting for the results of life insurance claim reporting, and waiting for the results of the claim disbursement decision to be approved or rejected.]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) ]]>
<![CDATA[Khaddafi, Muammar]]>;
<![CDATA[syahputra, Eggy]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1849
<![CDATA[This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.]]>
<![CDATA[PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018 ]]>
<![CDATA[Falahuddin, Falahuddin]]>;
<![CDATA[Mina, Muchsal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1850
<![CDATA[This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.]]>
<![CDATA[PENETAPAN HARGA JUAL ES BALOK PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING ]]>
<![CDATA[Amni, Chairul]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1842
<![CDATA[Company pricing must be very careful so that the price offered is not too expensive or cheap but still produces more profits for the company, but this becomes a weakness for the company if competitors are able to provide lower prices. PT. Es Muda Perkasa has a selling price that is considered sufficient to compete in the industrial world but the prices offered by PT. Es Muda Perkasa allegedly still low. It is certainly difficult for companies to be able to compete because the price determination applied is only based on estimates, so the prices set are not in accordance with production costs. Therefore the company needs to review the way of pricing strategies so that the benefits can be maximized. This study aims to determine the price of selling ice blocks by using profit pricing targets to get profits according to their production costs. The research method used in this study is to use a profit pricing target method that uses break-even analysis, where the company will not get profits and shortages of capital that has been spent. Data collection using the approach of observation, interviews, and literature study. The results of the study show that the price set by the company is still low at Rp. 16000; / stem compared to the price made by the Target Profit Pricing method which is the product cost of Rp. 18.496412 / stem assuming a profit of Rp.20,551 / stem for a profit of 10%, then Rp.21,760 / stem for a profit of 15% and Rp.23,120 / stem for a profit of 20%]]>
<![CDATA[PENGARUH PENDAPATAN SENDIRI, JENIS PEMERINTAH DAERAH DAN LETAK PEMERINTAH DAERAH TERHADAP PERILAKU OPORTUNISTIK LEGISLATIF DI DEWAN PERWAKILAN RAKYAT KABUPATEN ACEH UTARA ]]>
<![CDATA[Murhaban, Murhaban]]>;
<![CDATA[Munandar, Aris]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1851
<![CDATA[The purpose of this study was to learn to find out their own income, types of regional government and regional government related to opportunistic legislatures in the North Aceh District People's Representative Council (DPRK). The sample in this study amounted to 45 respondents taken from 45 members of the North Aceh District Representative Council. Data obtained by collecting questionnaires. The data analysis technique used is a simple linear regression analysis technique. The results of the study indicate their own expenditure on legislative opportunistic policies in North Aceh District. From the results of the research conducted with the facts issued regarding the contribution to the opportunistic legislature because of this, the income itself is related to the importance of development in development in North Aceh District. The type of regional government towards legislative opportunistic behavior has a positive and significant influence. The results of the study indicate that there are differences between the types of regional government which will facilitate the government in carrying out the duties of the board members who regulate the budget allocation process in each development as expected. Regional laws related to legislative opportunistic behavior have a positive and significant relationship. The results of the study indicate that there is a regularity of regional government that will make it easier for the government to supervise legislative opportunists that are as expected. The calculated F value is 12,534 with a significance level of 0,000. While Ftable with a confidence level of 95% (α = 5%) on the probability of 0.05 and df2 = n-k-1 (45-4 = 41) and obtained the value of Ftable of 3.998. Then the F-test results show that Fcount> Ftable (12,534> 4,078).]]>
<![CDATA[PENGARUH PAYMENT POINT ONLINE BANK (PPOB) TERHADAP PERCEPATAN ALIRAN KAS ( STUDI KASUS DI PT. PLN (PERSERO) PROVINSI ACEH) ]]>
<![CDATA[Indrayani, Indrayani]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i2.1843
<![CDATA[This study aims to identify the influence of Payment Point Online Bank (PPOB) on the cash flow acceleration at PT. Perusahaan Listrik Negara (Persero). This study uses secondary data in the form of financial statements during 2017-2018 taken from the central office of PT. Perusahaan Listrik Negara (Persero) of Aceh Province. The samples used are 38 offices of PT. Perusahaan Listrik Negara (Persero) in Aceh Province. The method used to analyze the data is simple linear regression analysis. The results of this study indicate that the Payment Point Online Bank (X) influences significantly on the cash flow acceleration (Y) at PT. PLN of Aceh Province during 2017-2018.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM ASURANSI JIWA DALAM MENINGKATKAN PELAYANAN KEPADA NASABAH (STUDI KASUS PADA PT ASURANSI JIWASRAYA PERSERO AREA LHOKSEUMAWE) ]]>
<![CDATA[Rayyan Firdaus]]>;
<![CDATA[Nurul Akmal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29103/jak.v7i2.1848
<![CDATA[This study was conducted to analyze the application of the Jiwasraya insurance claims payment accounting information system in improving service to customer life insurance claims. The data used in this study were primary data directly through the results of interviews with Jiwasraya Insurance Company employees, and customers. This is a descriptive qualitative study. The results of the study showed that the application of the life insurance claims payment accounting information system in improving service to customers at PT. Jiwasraya Insurance Persero Lhokseumawe area consisted of customers preparing all documents used in filing life insurance claims either died due to death or died due to accidents, following procedures for handling and administering death claims, waiting when checking procedures for recording life insurance claims i.e. by opening a claim payment in LBK in accordance with the account or estimated claim number in accordance with the applicable provisions, waiting for the results of life insurance claim reporting, and waiting for the results of the claim disbursement decision to be approved or rejected.]]>
<![CDATA[PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) ]]>
<![CDATA[Muammar Khaddafi]]>;
<![CDATA[Eggy syahputra]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29103/jak.v7i2.1849
<![CDATA[This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.]]>
<![CDATA[PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018 ]]>
<![CDATA[Falahuddin Falahuddin]]>;
<![CDATA[Muchsal Mina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.29103/jak.v7i2.1850
<![CDATA[This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.]]>
<![CDATA[PENETAPAN HARGA JUAL ES BALOK PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING ]]>
<![CDATA[Chairul Amni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.29103/jak.v7i2.1842
<![CDATA[Company pricing must be very careful so that the price offered is not too expensive or cheap but still produces more profits for the company, but this becomes a weakness for the company if competitors are able to provide lower prices. PT. Es Muda Perkasa has a selling price that is considered sufficient to compete in the industrial world but the prices offered by PT. Es Muda Perkasa allegedly still low. It is certainly difficult for companies to be able to compete because the price determination applied is only based on estimates, so the prices set are not in accordance with production costs. Therefore the company needs to review the way of pricing strategies so that the benefits can be maximized. This study aims to determine the price of selling ice blocks by using profit pricing targets to get profits according to their production costs. The research method used in this study is to use a profit pricing target method that uses break-even analysis, where the company will not get profits and shortages of capital that has been spent. Data collection using the approach of observation, interviews, and literature study. The results of the study show that the price set by the company is still low at Rp. 16000; / stem compared to the price made by the Target Profit Pricing method which is the product cost of Rp. 18.496412 / stem assuming a profit of Rp.20,551 / stem for a profit of 10%, then Rp.21,760 / stem for a profit of 15% and Rp.23,120 / stem for a profit of 20%]]>
