Jurnal Akuntansi dan Keuangan
Not a member yet
225 research outputs found
Sort by
Pengaruh Sistem Pengukuran Kinerja Dan Kejelasan Peran Terhadap Kinerja Karyawan
Get PDFThis study aims to examine the effect of performance measurement systems and role clarity on the performance of employees, especially employees of banking in Lampung, Palembang, Jambi and Bengkulu. This study is expected to benefit over the role of performance measurement and clarity.Based on the results of the test by using partial least squares (PLS) SPK known that directly influence the performance of employees and indirectly through role clarity. In addition to seeing how the indirect effect of role clarity on the relationship between the SPK and the performance of employees, the authors conducted a track test. Based on the test track using Sobel's test found that SPK relations and employee performance is influenced by factors mediating role clarity
Pengaruh Tindakan Supervisi Terdapat Kinerja Auditor Internal Dengan Motivasi Dan Kerjasama Sebagai Variabel Intervenig (Studi Kasus Bank Negara Indonesia 1946 Palembang)
Get PDFResearch on the supervision on job satisfaction measures have been carried out by previous researchers, but studies on the effect of supervisory actions and motivations of the performance is still rare. In this study that distinguishes it from previous research is here the researcher intends to reexamine the influence of variables on the performance of the act of supervision and motivation variables plus the variable cooperation as an intervening variable. This study uses an instrument questions for each variable.The primary data in this study was obtained from the Internal Auditor opinion on the perception of PT. BNI 46 who complete and return the questionnaire to the researcher. Data collected by the census, which is distributed to the 13 internal auditors in the Compliance Division operating in Palembang. Furthermore then analyzed statistically assisted program SPSS 17.0. The analysis technique used is the analysis of the path
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Terhadap Penggunaan Sak Etap Di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung)
Get PDFAccounting practices, financial accounting in particular on SMEs in Indonesia is still low and has many drawbacks. Weakness, partly due to lack of education, lack of understanding of Financial Accounting Standards (GAAP) of the owners and managers in the absence of regulations requiring the preparation of financial statements for SMEs. The main problem in this research is how the influence of perception of small and medium enterprises to the use of SAK ETAP?. The purpose of this study was to determine the effect of the perception of how small and medium enterprises to the use of SAK ETAP ". The hypothesis is the perception of small and medium enterprises to the use of SAK ETAP in Bandar Lampung. From the discussion of the results obtained by the regression equation Y = 22.760 +0.300 X and hypothesis test results using the t test, where the real level tcount df = 54 and α = 0.05 at 3.567 significant at p-value 0.001 and the value of TTable (appendix t_tabel ) of 2.005, thus tcount> TTable (3.567> 2.005). Which means that the hypothesis is proven and can be accepted as true
Kinerja Keuangan Pada PT. Bakrieland Development TBK
Get PDFThis study aims to search how liquidity and profitability of PT. Bakrieland Development Tbk in period 2007-2011. In another hand, this research also describe related to this performance. The reserach found that in periode 2007-2011, financial performance PT. Bakrieland Development Tbk has unstable condition. Thi condition reflected from  liquidity ratio (current ratio) and also profitability (ROI)
Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko
Get PDFEvery company inevitably face risk in terms of financial risk or operational risk. In an uncertain economic situation, risk management is one way to reduce and deal with any risk that the company may face. This study aimed to analyze the effect of managerial ownership, domestic institutional ownership, foreign institutional ownership, public ownership and firm size on the risk management disclosure. The population used here was secondary data from the Indonesia Stock Exchange (BEI), i.e. the annual reports of listed manufacturing companies in periods of the year 2007-2011. The sample study using purposive sampling and final data consisted of 189 companies. The statistical method used is multiple regression analysis, hipotesis test by t test and F test. the results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) domestic institutional ownership affects the disclosure of risk management (3) foreign institutional ownership affects the risk management disclosure (4) public ownership affect the disclosure of risk management (5) does not affect the size of the companys risk management disclosures
Analisis Fundamental Dan Teknikal Dalam Pengambilan Keputusan Untuk Transaksi Emas Di Perdagangan Berjangka
Get PDFThis study aims to analyze the factors that influence decision making in gold transactions in futures trading. Decision-making is done by using 2 analysis, the fundamental and technical analysis. Fundamental analysis is based on data from the economic and political news from the United States because of gold compared with USD. Meanwhile, the technical analysis performed using graphs and indicators (candlesticks, MACD and Stochastic). The results of both analyzes will indicate the direction of future price movements and assist in decision making for gold transactions will be done, either to sell or buy transactions. Decision-making is based on both the analysis of gold transactions will increase the chances of getting profit and reduce risk of loss
Pengaruh Persepsi Pengusaha Kecil Dan Menengah Mengenai Penggunaan Sistem Informasi Akuntansi (Studi Kasus pada Kota Metro)
Get PDFFinancial accounting information flow from smaller companies is very helpful to know how the development of the capital structure of the company, how, how much profit the company earned in a given period. Many small and medium enterprises have difficulties in understanding accounting information. The difficulties experienced by small entrepreneurs are generally not able to practice accounting information adequately. Seeing so much of the role and usefulness of accounting information in creating the current financial information to support the survival of (going concern), then through the secondary industry this study wanted to find out the extent of the influence of peneyelengaraan and the use of accounting information to small entrepreneurs perceptions on the accounting information
Analisis Pengaruh Pemahaman Sistem Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Metro (Study Kasus pada KPP Metro)
Get PDFThe main objective of this study was to determine the perception and understanding of the corporate taxpayers Module System Revenue (MPN) and to know how to influence State Revenue System module (MPN) on tax compliance in paying taxes. Based on the analysis results, shows that the System Module Revenues have a positive influence on tax compliance in paying taxes. The system responded positively by the taxpayer, that is with a good understanding of which is owned by the taxpayer to the MPN system and increasing taxpayer compliance in paying taxes, especially in terms of formal compliance. This may imply that the expectation that the significant tax revenue from this system is not impossible. Based on the analysis results, the researchers suggested that the MPN system can continue to be applied by the government to increase the taxpayers and increase tax revenues. However, the implementation of such a system must be balanced with the supervision and implementation of sanctions against assertion, that the implementation of sanctions still considered fair by the taxpayer who continues to do tax obligations dutifully and correctly. It is expected that the tax authorities to be more active in conducting counseling and guidance to the Taxpayer on the importance of understanding the regulatory and taxation system, especially to increase taxpayer confidence in the regulatory and taxation systems. In addition, the tax authorities have to do counseling and guidance to the Board in terms of taxpayers comply with tax laws, especially for material compliance. It is expected to cause embarrassment in self- corporate taxpayer itself when it does not comply with tax laws. And the government should realize good governance and clean as well as improve the quality of tax officials in order to create a professional fiscus, honest / no corruption, and responsible in carrying out its duties and mandate given
Sistem Penghimpunan Dan Penyaluran Dana Masyarakat Pada Bri Unit Manda (Studi Kasus pada Kota Tegineneng Lampung Selatan)
Get PDFThe purpose of the writing of this skripsi is to figure out how to fund from the public and how the distribution of the funds that have been raised by a Bank. This research is expected to add insights and broaden the knowledge within the company, in particular banking institutions that deal with the compilation and distribution. System and management conducted by BRI Unit manda already good because it is done by computerization so quite effectively. However, this system had disadvantages. one of them is the BRI Unit cannot directly determine the financial statements after the occurrence of a transaction. The recording and production of the financial statements is conducted daily, which directly monitored by BRI. The new Unit can know BRI print out financial statements for 1 (day) the next day. From the descriptions above, so it is recommended that the authorized padaBRI Center for BRI units to create their own daily financial reports. So it will be able to know the results of a print out daily transactions on the BRI Unit after working hours. And no need to wait for the next day. It is intended to anticipate when subject happens to financial troubles on a BRI units that must be completed on the same day. The financial statements are needed in decision-making in solving problems. When waiting for results of a print out from the Center the next day, BRI, will delay solving problems that may occur on this da
Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan (Studi Kasus pada Kantor BPKP Bandar Lampung.)
Get PDFThe purpose of this research is to analyze the influence of work experience and the competence of the auditor with respect to quality of result of inspection. This study uses qualitative methods of data analysis and kuntitiatif. Based on the results of research and analysis on the existing problems, then it can be concluded that the work experience and the competence of the auditors positive and significant effect on the quality of result of inspection. We recommend that the auditor should have the experience, education and training programs to audit, so that in their performance audit Auditors can accomplish the task with good quality, supported by its individual capabilitie