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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 225 Documents
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Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Dalam Perspektif Teori Keagenan Riswan RISWAN; Anthony Affandi
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.v5i2.545

Abstract

Fiscal capacity in the financial performance of the show , can be used as a tool to measure the success of carrying out local autonomy . The progress of the region one of which can be reviewed with good economic growth . The purpose of this study was to obtain empirical evidence on the influence of financial performance of the capital expenditure for public services at District / Municipal Se - Sumatra . Tests were conducted at 151 County / City of Se - Sumatra through quantitative analysis with simple regression . financial performance is measured by the ratio of the area of financial independence , financial effectiveness and efficiency ratios finances . While capital expenditures for public services is measured by the amount of capital for public service in the budget . The results showed that the financial performance of the positive effect on capital expenditures for public services at District / Municipal Se - Sumatra . Therefore, local governments should prioritize the financial performance of local governments to rise local capital expenditures.
Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia) Indrayenti INDRAYENTI; Cindrawati Ie
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.v7i1.634

Abstract

This study purposed to test factors which were affecting timeliness offinancial statements in manufacture companies listed in IndonesianStock Exchange. Factors tested in this study is profitability, liquidity, company size,company age, and audit opinions. Samples used in this study are purposive sampling in amount of 20 selected companies by various samples selection criteria. Later, those factors will be tested by logistic regression by significant level of 5%. Result identifies that profitability, liquidity, company size,company age,and audit opinion doesn’t have any effect on timeliness offinancial statements in Indonesian Stock Exchange.
Pentingnya Perencanaan Dan Pengendalian Piutang Dagang Dalam Meningkatkan Laba Usaha (Studi kasus Pada PT Central Karya Utama di Bandar Lampung) Defrizal DEFRIZAL; . Ricky; Indrayenti INDRAYENTI
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.v1i1.14

Abstract

The purpose of this study was to determine the extent to which the company has been carrying out the planning and control of accounts receivable and related to increased corporate profits. Used for data analysis with a qualitative analysis method of comparative analysis or comparison of theory with practice and methods of quantitative analysis by means of the profitability ratio analysis and activity ratios. From the results of research and discussion shows that the rate of turnover of accounts receivable during the period 2004-2008 is always fluctuating, resulting in earnings from year to year, too, is changing.
SINKRONISASI HARGA SAHAM MELALUI KUALITAS AKRUAL DAN RISIKO PASAR DI BURSA EFEK INDONESIA STUDI KHASUS PERUSAHAAN PERBANKAN Dedi Putra; Putri Azhura
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1206

Abstract

The objectiveof this researchwas examining empirically the correlation between the nondiscretionary accruals, the discretionary accrual and the market  risk on the stock price synchronization. The non discretionary sccruals, the discretionary accruals and the market risk were regarded as the specific information of companies. The subject of this research was tge specific information of companies. The subject of this research was the banking companies indexed in Indonesia Stock Exchange in the period of 201-2017. The result of this research showed that the nondiscretionary accruals affected the stock price synchronicity, the discretionary accrual did not affect the stock price synchronicity and the market risk did noot affect the stock price synchronicity. The important of this research was that the nondiscretionary accruals were the important factor for the investors to decide the specific infrormation of companies for the decision making of the capital market. 
Pemahaman Manajemen Perusahaan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kota Bandar Lampung (Study Kasus di Kota Bandar Lampung) Thontowie Dauli; Andrian Wijaya; Chairul Anwar
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.v3i2.226

Abstract

Bandar Lampung is one of a growing city in the economic field in the province of Lampung. One economic sector to support the development of such companies is corporate taxes. But the company is still a lack of awareness of the importance of understanding the tax laws and regulations, and compliance with corporate taxpayers understand. Yet by understanding the tax laws and compliance with corporate taxpayers, the company will also understand the obligations and rights as a taxpayer. The problems that the authors point out is how the understanding of the companys management of tax regulations on tax compliance entities in Bandar Lampung. The method used in this paper is a field of research questionnaires. And methods of analysis in this study is the method of qualitative analysis and quantitative analysis. From the analysis of qualitative and quantitative analysis and discussion, it can be concluded that the understanding of the companys management in the city of Bandar Lampung on tax laws on tax compliance bodies have a positive relationship, in which the Taxpayer Compliance significantly influenced by the understanding of the Corporate Management Tax Regulation.
Analisis Manajemen Laba terhadap Nilai Perusahaan yang terdaftar di Bursa Efek Indonesia (Studi Khusus: Perusahaan Dagang Otomotif) Poppy Indriani; Jaka Darmawan; Siti Nurhawa
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.v5i1.445

Abstract

The purpose of this study is to investigate and analyze the effect of earnings management on the value of the automobile trading company listed in Indonesia Stock Exchange (IDX). The number of auto sector companies listed in Indonesia Stock Exchange as many as 12 companies. The analysis technique used is simple linear regression.Variable analysis showed a significant effect of earnings management on the value of companies listed on the Indonesia Stock Exchange (Special Study: Automotive Trade Company). It is expected that managers in conducting earnings management uses judgment in financial reporting and the preparation of financial statements of transactions to change on the economic performance of the organization or to influence the outcome in accordance with the contract depends on the accounting numbers that are reported to be in accordance with generally accepted accounting principles.
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.v6i2.582

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.
PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING ANIK IRAWATI; RICO ARDIANSHAH
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.v9i1.997

Abstract

This study was aimed to prove empirically the influence of management accounting information system characteristics consisting of broad scope, timeliness, aggregation, and integration on managerial performance with decentralization as a moderating variable. The independent variables used in this study are management accounting information system characteristics (broad scope, timeliness, aggregation, and integration), and the dependent variable used is managerial performance, and the moderating variable used is decentralization. This study uses primary data in questionnaires distributed on units of PT. Japfa Comfeed Indonesia Tbk Poultry Breeding Division Area Sumatra with respondents 35 middle managers and operational managers consisting of Lampung, Jambi, Padang and Medan. The results of this study indicate that the variable characteristics of information timeliness and aggregation effect managerial performance, while the characteristics of information broad scope and integration has no effect on managerial performance. And characteristics of management accounting information system has an effect on managerial performance. However, after being moderated by decentralization the interaction betweencharacteristics of management accounting information systems to managerial performance has no significant effect.  Keywords: Management Accounting Information System Characteristics, Managerial Performance, Decentralization
Analisis Pengungkapan Akuntansi Lingkungan Terhadap Pertanggungjawaban Sosial Industri Kimia (Studi kasus Pada Sosial Industri Kimia di Kota Bandar Lampung) Rosmiaty Tarmizi; Devi Octavianti; Chairul Anwar
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.v3i1.217

Abstract

The chemical industry is inseparable from the existing environmental problems and is influenced by several factors. The purpose of this study is to determine whether those factors that exist within the company, which is in the possession of diproksikan management, leverage, the size of the company, affecting the social profitability of a companys disclosure. Disclosure of corporate social pengkomunikasian need to be done as a form of social and environmental impacts of economic activities of the organization with respect to specific stakeholder groups, to the community as a whole. The sample in this research is chemical industry company in Bandar Lampung. In the processing of data of this study, the authors used a CUCKOLD KELLY WELLS with program testing multiple linear regression. From the research we can note that the ownership of the management, the level of leverage, size and profitability of the company, affecting the social accountability.
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Indah Septiana; Nurdiawansyah Nurdiawansyah; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1524

Abstract

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio

Page 3 of 23 | Total Record : 225

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