Jurnal Akuntansi dan Keuangan
Not a member yet
225 research outputs found
Sort by
Analisis Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Perusahaan Industri Di Bandar Lampung. (Study Kasus pada Perusahaan Industri di Bandar Lampung)
Get PDFThe purpose of this study is to determine how much influence emotional intelligence(EQ) and spiritual intelligence (SQ) on the performance of the auditor either partially or simultaneously on industrial companies in Sydney which is the object of this research. And of the two independent variables will also be sought where the dominant variable affecting the performance of auditors. This study uses a causal research design that studies the relationship between the number of variables in which the independent variables in the study is emotional intelligence (X1) and spiritual intelligence (X2), the dependent variable is the performance of the auditor (Y). Source of data used are primary data with a questionnaire method of data collection, amounting to 30 items, which are distributed to 25 respondents (auditor). The results show that emotional intelligence and spiritual intelligence significant positive effect on the performance of auditors in industrial enterprises in Bandar Lampung. The better the emotional and spiritual intelligence, the better the performance of the auditor. Emotional and spiritual intelligence contributes to the performance of the auditor is 73.9% while the remaining 26.1% is determined by other factors
Analisis Pengaruh Pemahaman Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Pratama Kedaton (Study Kasus pada KPP Pratama Kedaton)
Get PDFThe purpose of this study was to analyze the influence of the understanding module of State Revenue (MPN) on the level of tax compliance on STO Kedaton. Based on the analysis of the answers to the questionnaire, the level of understanding of the corporate taxpayers Module Revenues (MPN) of 73.3% and is in the category understand. While the level of tax compliance on STO Kedaton at 71.1% and is in the category submissive. Despite this level of understanding of the taxpayer Module Revenues (MPN) and the level of tax compliance on STO Kedaton not yet reached optimal levels. This is because the government lacks in socializing Module Revenues (MPN). Besides the lack of government in delivering superior service to taxpayers and given sanctions still looks less than the maximum, giving rise to a lack of tax compliance in paying taxes. Based on the analysis results, the authors suggest to STO Kedaton to improve socialization MPN MPN for taxpayers because it can provide a substantial contribution to improving taxpayer compliance in paying taxes. Furthermore, it provides strict penalties for taxpayers who "naughty" and provide better service tax for taxpayers so that taxpayers can feel easy and comfortable in paying taxes. For further research to develop this research further
Analisis Perbandingan Pengungkapan Dan Pelaksanaan Corporate Social Responsibility Terhadap Pt.Bank Negara Indonesia (Study Kasus pada PT.Bank Negara Indonesia)
Get PDFThis 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
Pemahaman Manajemen Tentang Peraturan Perpajakan Dalam Hubungannya Dengan Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Tanjung Karang)
Get PDFAs for the purpose and benefits of this research is to know the extent to which the understanding of management are registered on the KPP Pratama Tanjung Karang in understanding taxation regulations in Cape Coral and to analyze the relationship between managements understanding of the KPP Pratama Tanjung is listed on the Reef about compliance with tax regulations tax payers of existing agencies in Cape Coral as well as add insight/understanding of taxation regulations against the Taxpayers compliance with the Agency. Based on the above issues, then set the following hypothesis:% u201CTerdapat relationship between managements understanding of the law No. 36 year 2008 against Taxpayer compliance Agency on law No. 28 of 200
Analisis Penggunaan Anggaran Biaya Administrasi Umum Dan Efisiensi Terhadap Peningkatan Kinerja Supervisor (Studi Kasus pada PT. Lautan Teduh Interniaga Bandar Lampung)
Get PDFThe 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
Pengaruh Pengalaman Kerja, Otonomi Kerja, Dan Tekanan Peran Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bandar Lampung (Study Kasus pada Kantor Akuntan Publik di Bandar Lampung)
Get PDFPublic Accounting Firm (KAP) is a form of organization that has licensed public accountant in accordance with legislation that seeks the provision of professional services in the field of public accounting practice. CPAs function as an external audit will be effective and optimal performance if supported by auditors. To improve the performance of an auditor, not only requires only intellectual, but also needed a good work experience, freedom and independence in carrying out the duties and powers of office for each professional. Method of data collection is by using questionnaires distributed to the auditor in public accounting firm in Bandar Lampung, while the analytical tools used are qualitative analysis and quantitative analysis. The results showed that work experience and job autonomy positive and significant impact on the performance of auditors, while the role of pressure and a significant negative effect on the performance of auditors. Based on the above conclusion, it is suggested that public accounting firm auditors to limit the amount of workload and provide clear information to avoid conflicts and role
Analisis Sistem Pengendalian Intern Dalam Kaitannya Dengan Keamananharta Perusahaan Pada CV. Kencana Jaya Di Bandar Lampung (Study Kasus pada CV. Kencana Jaya di Bandar Lampung)
Get PDFSuccess or failure of the companys management is generally characterized by the ability of management to control the operational activities of the company, so that its implementation in accordance with a predetermined plan.With a good system of internal control, it is expected that the implementation of the operational activities of the company in accordance with existing plans and actions to minimize the harm to the company, so that the goal can be achieved by well planned. The problem with the CV. KENCANA JAYA is increasing doubtful receivables (loss) for 4 (four) periods, while the issue is whether a good internal control system can reduce the risk of CV company property. Kencana Jaya. The purpose of research is to determine how good internal control when connected with the implementation of the internal control system on sales and cash receipts on the CV. Kencana Jaya Bandar Lampung. While the information and consideration in decision making.Data collection methods used, the study of literature and field research while the method of analysis is qualitative analysis. From the results of evaluation of the system of internal control over sales and cash receipts, it can be concluded, that the system of internal control over sales has occurred geminating lending function, order by phone often does not proceed with the purchase order entry, and not proceed with the purchase order entry, and do not miss out any checks before approving loan collection. For it should be held separate sales function with the function of providing credit, also orders must be based on the purchase order, and prior to providing credit approval forged check gets first collection. While the system of internal control over accounts receivable, the company did not make the list and not sending receivable aging statement subscriptions receivable. For the company should make a list of accounts receivable aging and send a statement to the subscription receivable. While the system of internal control over cash, the company did not conduct a physical inspection of cash with a note, either periodic or sudden. Not a list of details receiving money, and physical cash / checks are not kept in a safe place (safe). Therefore the company should always perform a physical examination with a cash account, whether periodical or sudden, make a list of the details of the receipt of money, and keep physical money / checks in a safe place (safe)
Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung)
Get PDFThe 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
Pemahaman Manajemen Perusahaan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kota Bandar Lampung (Study Kasus di Kota Bandar Lampung)
Get PDFBandar 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
Aplikasi Psak No.28 Dalam Kaitannya Dengan Penyajian Laporan Keuangan Asuransi Jiwa (Studi Kasus pada Bumi Putra Magelang)
Get PDFThe purpose of this study is to determine whether the financial statements prepared by AJB Insurance Earth Prince can be relied upon conduct analysis of financial statements and to assess whether the results of analysis of financial statements can help leaders in making decisions. The research of the Earth Company 1912 Prince AJB is a life insurance company is the first and oldest in Indonesia, in the presentation of the financial statements has not been able to present the relevant financial reports and reliable in accordance with financial accounting Standards, the company hasnt been Princes of Earth 1912 AJB have full use of analysis of financial statements in accordance with the SAK, so less able to support effective business decision making, especially for corporate leadership in providing financial information to those who need, it looks at the financial statements are presented, the lack of uniformity in terminology and in the implementation of akuntansinya and in obtaining financial data information in the preparation of the financial statements on the company has been optimally and well