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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. 3 No. 2 (2018): Jurnal Akuntansi " : 6 Documents clear

Determinan Kualitas Implementasi Simda dan Implikasinya Terhadap Kualitas LKPD di Pemerintah Daerah Provinsi Jambi Enggar Diah Puspa Arum; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The purpose of this research is to analyze determinants of SIMDA implementation quality and its implication on LKPD of Jambi Provincial Government quality. Determinants of SIMDA implementation quality in this research are user’s competence and information technology. Survey in this study is applied on 30 OPD of Jambi Provincial Government by using Partial Least Square analysis. The result indicates that user’s competence and information technology have significant positive effect to the quality of SIMDA implementation and furthermore the quality of SIMDA implementation has an effect to the quality of LKPD of Jambi Provincial Government. Keywords : Users competence, information technology, implementation of SIMDA, LKPD quality.

Analisis Peran Lembaga Pembiayaan Syariah dalam Pengembangan UMKM di Kota Jambi Ilham Wahyudi; Enggar Diah Puspa Arum; Muhammad Ridwan
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The purpose of this research is to analyze the key success factors of sharia financing systems to strengthening empower Small Medium Enterprises (SME) in Jambi. Study was developed by secondary data observation and deep interview regarding sharia financing. The result indicates that sharia financing was not a primary choice to support SME’s capital requirement. Furthermore inadequate understanding of sharia financing plays a dominant role in the selection of financing institution. Keywords : Financing sharia, Small Medium Enterprise.

Pengaruh Pemahaman Teknologi Informasi, Kualitas Pendidikan, Lama Usaha dan Ukuran Usaha Terhadap Penerapan SAK ETAP pada Ekonomi Kreatif (Studi Kasus Pada UMKM di Kota Jambi) Susfayetti Susfayetti; Affrizal Affrizal; Nela Safelia
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This study aimed to the effect of understanding of Information Technology, the quality of the owner's education, the length of business, and the size of the business against the implementation of SAK ETAP on the Creative Economy of case studies on MSMEs in Jambi City. The benefit of this research was as an input to evaluate the entrepreneur of UMKM in Jambi regarding the importance of using good financial report and as further knowledge about SAK ETAP information. Methods of data collection were done through interview techniques and questionnaires to the owners of batik SMEs in Jambi city. Multiple Linear Regression was used as analyzer. There were three types of testing in hypothesis testing, namely Simultaneous Significance Test (Test Statistic F), Individual Parameter Significance Test (Test Statistic t) and Determination Coefficient Test (R2). Based on the results of hypothesis testing, it can be concluded that: (1) Understanding of Information Technology influenced the application of SAK ETAP, (2) The business owner's education background affected the application of SAK ETAP, (3) The age of business determined the application of SAK ETAP, (4) The size of the business had impact on the application of SAK ETAP, (6) Understanding of Information Technology, owner's educational background, length of business, and size of business were simultaneously influential to the application of SAK ETAP. Keywords: Quality of The Owner's Education, Understanding of Information Technology, Old Business, Business Size, SAK ETAP

Analisis Kinerja Keuangan Pemerintah Daerah Kota Jambi Deva Alvina; Amri Amir; Yudi Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

This research aims to analyze financial performance local governments of Jambi city. The results on the effectiveness ratio of PAD of Jambi shows that the financial performance of Jambi city government has been effective, the efficiency level of jambi municipal efficiency is less efficient, the Jambi city government's harmony ratios show the amount of operating expenditure is greater than the capital expenditure, Operations such as grant expenditure and social assistance expenditure indicate that the proportion of these two expenditures is greater at the time of the election of the Head of Region, the growth ratio PAD Local Government of Jambi City showed positive. Capital expenditure growth, average operating expenditure is 38,62% and 11,37%. the growth of local government of Jambi city shows a positive result, the level of financial independence of jambi city is still very dependent on funds transfer from the center and province. Keywords: Regional Autonomy, Financial Performance, Regional Financial

Analisis Kinerja Berdasarkan Balanced Scorecard di RSU Mayjen H A Thalib Kabupaten Kerinci Tahun 2012-2016 Rio Baviga; Mukhzarudfa Mukhzarudfa; Zamzami Zamzami
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Performance is the success of a personnel, team, or organizational unit in realizing a predetermined strategic goal with the expected behavior. Then required performance measurement using Balanced Scorecard approach in RSU Mayjen H A Thalib of Kerinci regency, in order to achieve the vision and strategy of the hospital. This research is done by using chi-square test result that there is influence between Growth and Learning and Internal Business Processes with value 0,083, the influence between Internal Business Processes and Customer Satisfaction with value 0,083, and the influence of Customer Satisfaction to Financial with value 0,233. The results of the performance measurement can be illustrated that the hospital is categorized as "poor" because the performance measurement results based on 4 perspectives, namely financial, customer satisfaction, internal business processes, and growth and learning point to the score of -4 or -0.3 of all measurements at position of rating scale of performance which is less good. Keywords: Performance Analysis, Balanced Scorecard, General Hospital

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Terhadap Belanja Modal Serta Dampaknya Terhadap Pertumbuhan Ekonomi Daerah (Studi Pada Kabupaten dan Kota di Provinsi Jambi) Delta Forza; zamzami zamzami; Enggar Diah Puspa Arum
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

The purpose of this study is to analyze the effect of Pendapatan Asli Daerah (PAD) and General Allocation Funds to Capital Expenditures, and to test and prove empirically about the influence of Pendapatan Asli Daerah (PAD) and General Allocation Fund (DAU) for both simultaneous and partial, and their impact on regional economic growth. The results showed that the original revenue and general allocation fund affect the capital expenditure in the regency / municipality of Jambi Province. Thus this research proved that PAD and DAU simultaneously have an effect on to Capital Expenditure (BM). Second, the original revenue of the region and the General Allocation Fund affect the capital expenditure in the district / city of Jambi Province. Thus it can be stated that PAD, DAU, and BM have simultaneous and partial effects on economic growth. Keywords: Local Revenue, Capital Expenditure, General Allocation Fund, and Economic Growth.

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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