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JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)

jaku
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Published by Universitas Jambi

ISSN : 27155722 EISSN : 24606235 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 6 Documents

Search results for , issue "Vol. 1 No. 2 (2015): Jurnal Akuntansi " : 6 Documents clear

FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS (Studi Pada Bank Perkreditan Rakyat (BPR) Di Provinsi Jambi) Tri Joko Febriyono
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This research was conducted to examine the effect of direct and indirect Assets Quality (KAP), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (BOPO), for Return on Assets (ROA) in the rural banks (BPR) in Jambi Province. The populatin in this reaserch are 19 Banks. According these population as a sample are 14 BPR in Jambi Province the perio of 2012 until 2014. From the research simultaneously affect the significance of the five variables Return on Assets (ROA). While partially shows that the Assets Quality (KAP), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) not direct influence over Return on Assets (ROA). Indirectly Non Performing Loan (NPL) no effect bassed on Return on Assets (ROA) through Capital Adequacy Ratio (CAR), but Non Performing Loan (NPL) effect bassed on Return on Assets (ROA) through Operating Expenses Operating Income (BOPO). Key words: Productive Assets Quality KAP), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR),Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (BOPO), dan Return on Assets (ROA).

ANALISIS PENGARUH INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS, KOMPETENSI, PENGALAMAN KERJA DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS HASIL PEMERIKSAAN DI LINGKUNGAN INSPEKTORAT PROVINSI JAMBI . Mufidah
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The title of this research is Analyze the Effect of Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism Towards the Quality of Examination Results in Jambi Province Environmental Inspectorate. This study aimed to analyze the effect of Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism towards the quality of examination results in Jambi Province Environmental Inspectorate simultaneously or partially. This research is a descriptive survey of the Office of the Jambi Provincial Inspectorate checks throughout the county and municipalities on SKPD in Jambi. Data is collected by field and library research . The time horizon used is cross section. The number of respondents that auditors and supervisors as much as 59 people. The data analysis to test the hypothesis is using multiple regression analysis by SPSS program .The result of this research shows that the Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism have significant effect towards the qua lity of examination results. Objectivity, Integrity, Competence, Work Experience and Professional Skepticism partially significant effect on the quality of inspec tion results, but independence only partially not significant effect. The effect of Independence, Objectivity, Integrity, Competence, Work Experience and Profes sional Skepticism towards the quality of examination results as much as 74 % Keywords: Independence, Objectivity, Integrity, Competence, Work Experience, and professional skepticism and the quality of examination results

PENGARUH KUALITAS ANGGARAN DAN PENGENDALIAN ANGGARAN TERHADAP EFEKTIVITAS ORGANISASI DI LINGKUNGAN PEMERINTAHAN KOTA JAMBI . Sugiharto
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The research goal is to analyze and demonstrate empirically on Effect of Budget and Budgetary Control Quality Organizational Effectiveness Against Government within the City of Jambi either partially or simultaneously and determine the amount of the impact or effect of the Budget and Budgetary Control Quality Organizational Effectiveness Against Government within the City of Jambi. Techniques or methods used in data collection in the study with the technique or method of purposive random sampling ( purposive sampling / Judgement ) conducted by survey method by distributing research instruments / questionnaires to the respondents with a list of questions / questionnaire , further explanation is given orally, in addition to the also carried out interviews with 39 respondents from the Government on education in the work environment where every SKPDs City of Jambi taken 5 of the respondents as the study sample, obtained from distributing questionnaires or quoestioner with total 195 questionnaire respondents . Distribution of 195 questionnaires , 163 were returned , which can not be processed 32 , and the data that can be processed is 158 questionnaire. Based on calculations of data analysis program SPSS 20 , the description of the results obtained in testing the hypothesis that a partial ( t-test ) , it is known that the partial hypothesis 1.1 which states that the quality of the budget significantly affect the effectiveness of government organizations and the city of Jambi 1.2 hypothesis which states control budget significantly affect organizational effectiveness Jambi city government is evidenced by the value of the t-test at α 0.05 is above 1,725 t count on the quality of budgetary control budgetary 6.670 and 6.195 and simultaneous hypothesis testing ( test - F ) , it is known that simultaneous hypothesis 2 stated that the quality of budget and budgetary control significantly affects organizational effectiveness Jambi city government is proved by the calculated value of the F - test results on α - F 3.14 0.05 above is 163.627 . The role of the quality of budget and budgetary control that influence organizational effectiveness in the provincial city administration has been shown by the evidence that the factors contained in the variable quality of budget and budgetary control is able to significantly positively encourages the creation of organizational effectiveness . If an increase in the quality and budget control simultaneously ( concurrently ) it will improve organizational effectiveness indicators Jambi city government. Key words: Quality Budget , Budgetary Control and Organizational Effectiveness

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, QUICK ASSET TO INVENTORY RATIO, DAN RETURN ON ASSET TERHADAP RETURN SAHAM Nur Tri Kadarini
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Goals to be achieved from this research is to exam and provide empirical evidence effect of significant of current ratio, debt to equity ratio, Quick inventory of assets to and return on assets of the company's stock returns on food, beverages, and medications - drugs in IDX either partially or simultaneously. This study is an empirical study on the company's food, drinks, and drugs - drugs that are listed in the Indonesia Stock Effects in the period 2008 - 201 2 presented in Indonesian Capital Market Directory (ICMD) and data from www.bei.co.id and http: / / www.idx.co.id . Research methods and approach using research explanations (explanatory research) is research that highlights the relationship between the study variables and test hypotheses that have been formulated before the focus lies in the explanation of the relationship between variables. Type of explanatory research aims to determine the size of the relationship of a variable to other variables, and to test hypotheses proposed (accepted or rejected). The instrument used in this study statistics with multiple linear regression analysis to determine the level of the relations and financial ratios as a tool The main analysis. Result of testing the hypothesis of the study during the period of 2008 to 2012, it can be concluded that partial Current Ratio and Quick Asset Ratio to significant effect on Stock Return, while the Debt to Equity Ratio, Inventory and Return on Assets ratio no significantly influence the company's Return on Equity food, beverages, and medications - drugs in IDX. Concurrent (simultaneous) Current ratio, Debt to Equity Ratio, the Quick Inventory of assets to, and Return on Assets are together - at significant effect on stock returns in the company of food, beverages, and medications - drugs in IDX. Keywords: Current Ratio, Debt to Equity Ratio, Quick Ratio Asset Inventory and Return to Shareholders

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT DAN PENDEKATAN SHARIATE VALUE ADDED STATEMENT Elyanti Rosmanidar
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

A performance assessement of Islamic Banking can be done by analyzing the financial statements. Current financial performance of Islamic Banking refers only Corporate profit are presenter in conventional financial statements. This study amis to examine and obtain empirical evidence about the differences in the financial performance of Islamic Banking with conventional income approach is based on the Entity Theory and Islamic value-added approach is considered more able to represent how the performance of a Business entity because it is based on the Islamic Shariah Enterprise Theory. This Research is quantitative descriptive and comparative study. The data used are secondary data from published financial statements. Analysis is performed using analysis of financial ratios namely ROA, ROE, LBAP, NPM and BOPO. The Population in this study is that Islamic Banking has existed for more than 5 years in Indonesia, has a Branch Office in Jambi and publish their financial statements in the periode of observation (2009-2013). Based on these kriteria, the sampel obtained 3 banks: Bank Mega Syariah, Bank Muamalat Indonesia, Tbk. and Bank Syariah Mandiri Tbk. The analysis technique used in this study is to test the independent sampel t-test. The results showed that Three are significant differences between the financial performance Computer Income statement approach compared to approaches shariate value added statement. Financial performance with SVAS approach has a Bette value than the calculated performance with the IS approach. Keywords: Income Statement, Shariate Value Added Statement, ROA, ROE, LBAP, NPM, BOPO.

PENGARUH KOMITMEN ORGANISASI, SISTEM ADMINISTRASI, SUMBERDAYA, PENGHARGAAN, SANKSI, DAN MOTIVASI TERHADAP PENYUSUNAN APBD BERBASIS KINERJA DI KABUPATEN BATANGHARI . Muryati
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This research intent to know and analyse the factor that influence of Budgeting of Regional Revenue Expenditure (APBD) process based on erformance at Batanghari Regency Government. With analyse that is done, therefore will get to know commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation of Budgeting of Regional Revenue Expenditure (APBD)process based on performance at Batanghari Regency. This research is executed at Batanghari Regency Government by distributing questionnaires in each The Managerial Performance of the Work Unit (SKPD) to be filled by chief of The Managerial Performance of the Work Unit (SKPD) and planning division as respondents. Number of respondents is 104 of 52 The Managerial Performance of the Work Unit (SKPD) at Batanghari Regency. The result of this research proves that commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation have an effect on significant Budgeting of Regional Revenue Expenditure (APBD)process based on performance simultaneously. Partially, commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation have an effect on significant Budgeting of Regional Revenue Expenditure (APBD)process based on performance, but the one has the biggest influence to Budgeting of Regional Revenue Expenditure (APBD)process based on performance is punishment. The result of this research also proves that adjust R2 is 0,47, that is show that 47,4% of variety Budgeting of Regional Revenue Expenditure (APBD) process based on performance shown by variety of the six independent variable, commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation, and the rest that 52,6% shown by other variable exclusive of the variable used. Keywords: Commitment of Organization, Administrasion System, Human Resources, Reward, Punishment, Motivation, Budgeting of Regional Revenue Expenditure (APBD) based on performance

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Wirmie Eka P

Contact Email
jaku@unja.ac.id

Phone
+6281367734945

Journal Mail Official
jaku@unja.ac.id

Editorial Address
Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122

Location
Kota jambi,

Jambi

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Wirmie Eka P

Contact Email jaku@unja.ac.id

Phone +6281367734945

Journal Mail Official jaku@unja.ac.id

Editorial Address Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122

Location Kota jambi, Jambi INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wirmie Eka P

Contact Email
jaku@unja.ac.id

Phone
+6281367734945

Journal Mail Official
jaku@unja.ac.id

Editorial Address
Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122

Location
Kota jambi,

Jambi

INDONESIA