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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 205 Documents
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Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung) Goenawan GOENAWAN; Bhakti S. Sastranegara; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.216

Abstract

The purpose of the writing of this thesis is to determine whether there is influence of the quality of the financial report on local government performance measurement against the city of Bandar Lampung. The Data used in this research is the primary data, i.e. data obtained directly in the form of data documentation, that require further processing and developed with its own understanding by the authors based on existing theories. The results of this study found that the audit results of the CPC Government financial statements Of Bandar Lampung in 2009 stating an opinion with the exception of% u201Cwajar% u201D. Although the audit said was enough, but it is far from achieving the maximum results, because it is still in the reasonable with the exception. Although its financial performance to get the criteria enough, but the quality of its financial reporting has not been fullest. As for measuring the financial performance of local governments, its financial Reports shall be considered qualified in advance so that it can be maximal To analyze financial performance.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM ROSMIATI TARMIZI; HERRY GOENAWAN SOEDARSA; INDRAYENTI INDRAYENTI; DEASY ANDRIANTO
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.996

Abstract

This study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham.
Pengaruh Efektivitas Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Manajemen Pada PT. PDAM Way Rilau Bandar Lampung Angrita Denziana; Erlin Handayani
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.581

Abstract

The purpose of this study was to determine the effect of the effectiveness of managementaccounting information on PT PDAM Way Rilau Bandar Lampung and relationship management accounting information in management decision making PT PDAM Way Rilau Bandar Lampung. Effective management accounting information in the study that determined19 criteria for effectiveness : is in the type and frequency of reports in accordance with the requirement : accurate, timely, reliable, have predictive value. Is an accountability report, easy to understand, not biased, has been complemented by the necessary comments, consistent. Is there any influence between the information accounting management against management decision making. These results indicate that all of the information generated effective management accounting or have met the criteria for effectiveness.
Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012 Haninun HANINUN; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.444

Abstract

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange.
PERANCANGAN TEKNIK DAN PROSEDUR PEMERIKSAAN PAJAK ATAS HARTA WAJIB PAJAK YANG MENGIKUTI PROGRAM PENGAMPUNAN PAJAK SESUAI UNDANG-UNDANG NOMOR 11 TAHUN 2016 TINA MINIAWATI; ANDALA RAMA PUTRA BARUSMAN; SYAMSU RIZAL; DIKI CAHYADI
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.1109

Abstract

The research’s objectives are to design the tax audit techniques and procedures that can be used to carry out the tax audit on the asset tax payer who follow the tax amnesty program based on Law of The Republic of Indonesia Number 11 Year 2016 Concerning Tax Amnesty.  The type of research is descriptive using qualitative approach.  Based on the result, the writer found that tax treatment over additional assets and tax evasion practices will affect the three posts in the Annual Tax Return that is Earnings/income, income tax payable and depreciation/amortization expenses.  Audit techniques that can be used is the use of internal/external information of Directorate General of Taxations, tracing, tracking evidence, testing the validity of document, confirmations, testing the truth of mathematical calculation, inspection and reviews.  While the audit procedure is a series of steps that should be implemented to carry out a tax audit techniques.
Analisis Penggunaan Anggaran Biaya Administrasi Umum Dan Efisiensi Terhadap Peningkatan Kinerja Supervisor (Studi Kasus pada PT. Lautan Teduh Interniaga Bandar Lampung) Chairul Anwar; Yunita Sari; Tina Miniawati Barusman
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.225

Abstract

The purpose and usefulness of this research is to determine how the role of a budget on performance the supervisor in the use of general administrative expenses on PT. Lautan Shady Interniaga and to find out what factors that affect the performance of the supervisor in the use of general administrative expenses on PT. Lautan Interniaga Shade, as well as thought-provoking contributions in conducting research related to the management and general administration cost budget planning, adding insight and knowledge that could be useful for those who need especially fellow students. PT. Lautan Shady Interniaga is a company that uses the General administrative expenses and is managed by a supervisor of finance and public administration section. Supervisor of finance and public administration section on PT. Lautan Shady Interniaga is assigned to merakapitulasi the sales and operational costs related to financing activities as a whole. General administrative expenses was issued within the framework of the supervision and administration of the services of any company functions. The efficiency of performance or whether the supervisor of finance and General Administration section can be seen from the results of its realization in general administrative expenses budget.
Pendapatan Asli Daerah Berdampak pada Kemandirian Keuangan Daerah Rosmiaty Tarmizi
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.v1i1.13

Abstract

Demands for reform in all fields are supported by all Indonesian people in addressing regional issues have an impact on the financial relationship between the Central Government and Local Government. Autonomy and financial balance is fair, proportionate and transparent to be one of the demands of regional and community.The main characteristic of a region capable of autonomous autonomy lies in the financial ability to fund the implementation of local government with a degree of dependence on government is getting smaller. It is expected that the revenue (PAD) should be the biggest part in mobilizing funds local governance. Based on the above reasoning this study aims to look at local financial independence through a proportion of local revenues to total local revenue and ability to fund research activities.The method used is descriptive qualitative analysis method by analyzing the ratio to measure the level of independence local finance Bandar Lampung municipality. The results showed that the level of financial independence Bandar Lampung municipality area is still low, it is seen from the ratio of revenue to total revenue is only 8.06%, compared to operating expenses to be incurred only 9.83%, which can be financed from local revenues while the remaining comes to tax natural resources as well as transfers from the central government and the provinces. Keywords: PAD, TPD, & TBO (Pendapatan Asli Daerah, Total Pendapatan Daerah dan Total Belanja Opersional).
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Free Cash Flow dan Profitabilitas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Go Public yang Terdaftar Di BEI (Periode 2010 – 2013) Rosmiati Tarmizi; Tia Agnes
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.v7i1.633

Abstract

This study aims to identify the effect of managerial ownership , institutional ownership , free cash flow , and profitability on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . The hypothesis was first put forward in a negative effect of managerial ownership on the dividend policy , the second hypothesis is the positive effect of institutional ownership on the dividend policy , the third hypothesis is the positive effect of free cash flow on the dividend policy , the fourth hypothesis is the positive effect of profitability on the dividend policy . Measurement of the dividend policy is based on the dividend payout ratio is seen in the company's annual financial statements . The sample in this study is that the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013  . Sampling using purposive sampling in order to obtain a total sample of 14 manufacturing companies go public that meet the criteria of the study sample set. Managerial ownership is measured by dividing the number of shares owned by management with a total number of outstanding shares , institutional ownership is measured by dividing the number of shares owned by institutions with a total number of outstanding shares , free cash flow is measured by dividing free cash flow with total assets ,  profitability is measured by Return on Assets ( ROA ) .  The technique of data analysis done with the classical assumption , hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial institutional ownership , free cash flow , profitability has positive influence on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange , while the variable managerial ownership negatively affects the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange.
Analisis Kinerja Keuangan Pemerintah Kabupaten/Kota Se-Propinsi Lampung Herry Goenawan Soedarsa; Avrina Tryasmarini Dwi Putri
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.v5i2.544

Abstract

According to UU No. 17 / 2003 about state of financial claims that regional leaders should give the stewardship of the budget implementation in the form of financial report to parliament.Such financial statement covering a report the realization of regional, at least the balance, the report cash flow and the record on the financial statements.In accordance with the mandate pp no. 24 / 2005 about government, the accounting standard we need to be a assessment to the financial management of local governments in order to assess whether related regional governments managed to carry out his duty with good or not. The aim of this research is to find out if there are differences financial performance governments city se-propinsi lampung in 2011 and 2012 ' s independence, based on an indicator effectiveness, efficiency and growth of regional financial. Data used in this research is data skunder, in the form of a report the realization of budget district 2011-2012 originating from BPK-RI lampung area. he analysis used is an analysis of qualitative and quantitative analysis by the instrument in form of independent analysis of a sample t test with standard of significance 0.05 or 5 %.
Analisis Perbandingan Pengungkapan Dan Pelaksanaan Corporate Social Responsibility Terhadap Pt.Bank Negara Indonesia (Study Kasus pada PT.Bank Negara Indonesia) Farida Efriyanti; Sarah Genevine; Riswan RISWAN
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.v3i2.234

Abstract

This study aims to analyze the comparative disclosure and implementation of Corporate Social Responsibility Bank Negara Indonesia. This study was conducted to analyze how Bank Negara Indonesia, said corporate social responsibility. This study uses a case study of sustainable annual report of Bank Negara Indonesia. Results of this study indicate that social responsibility disclosure in accordance with Bank Negara Indonesia implementation.

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