Jurnal Akuntansi dan Keuangan
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Analisis Pengungkapan Akuntansi Lingkungan Terhadap Pertanggungjawaban Sosial Industri Kimia (Studi kasus Pada Sosial Industri Kimia di Kota Bandar Lampung)
Get PDFThe 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
Analisis Kinerja Keuangan Sebagai Dasar Investor Dalam Menanamkan Modal Pada PT. Bukit Asam,TBK (Study Kasus pada PT. Bukit Asam,TBK)
Get PDFResearchers conducted the study on PT. Bukit Asam Tbk, a company engaged in coal. In running the business of PT. Bukit Asam Tbk facing problems in measuring the achievements of the company based on the financial ratios of liquidity, solvency, activity and profitability. Over the last three years ie during the years 2009-2011. Rumussn problem is: "whether the financial performance affects investor in menananmkan mdal on PT.Bukit Acid, Tbk"? The purpose of this study the researchers did was to analyze the performance of keuanagn as the investor base to invest in PT.Bukit Acid, Tbk. Based on the analysis conducted by the authors, financial performance PT.Bukit Acid, Tbk terms of the ratio of liquidity, solvency, activity and profitability over the last three years increased. Suggestions submitted by the author is to maintain and improve the companys financial performance PT.Bukit Asam Tbk enable companies to more forward
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus di Kantor BPK Wilayah Lampung)
Get PDFThe purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial
Analisis Efektivitas Pengendali Biaya Produksi Pada Pt. Daur Ulang Sejahtera (Dsa) Di Bandar Lampung (Study Kasus pada PT Daur Ulang Sejahtera (DSA) di Bandar Lampung)
Get PDFPT DSA is a company engaged in the industry which produces plastic ore used as the main ingredient manufacture of household appliances. Problems faced by PT DSA are: the presentation of information in terms of ore production cost of plastic, in which top management as users can not report quickly and accurately obtain the required data in decision-making. And the problem is formulated: "How Implementation Effectiveness Production Cost Control at PT DSA?" In the discussion of the data analysis section, it can be concluded that the results of research at PT DSA responsibility accounting is used for cost control has not been implemented effectively. It can be seen from the budgeting process and who is responsible for reporting on the implementation of the work that has been accomplished. Manufacturing cost reporting systems can still be used to assess the performance, efficiency and effectiveness of each department for the report did not provide a comparison between the budget and expenses. And PT DSA in preparing budget reports do not separate the cost of production with a controllable costs uncontrollable. As well as the PT DSA, there are departments that have the dual task of making the department that has the double task becomes ineffective. In order for the accounting responsibility on PT DSA can run effectively, it should have a separation of functions of employees to run operations effectively, and preferably in preparing the production budget to separate between production costs can be controlled with uncontrollable. As well as in preparing the production budget includes an entire head of departments
Analisis Laporan Keuangan Dikaitkan Dengan Kinerja Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Bandar Lampung)
Get PDFThe purpose of this research is to analyze the financial statements associated with the performance of local government in the city of Bandar Lampung. The demands of public sector accountability towards the realization of good governance good governance in Indonesia is increasing. This demand is reasonable, because some research suggests that the onset of the economic crisis in Indonesia was caused by poor management (bad governance) and bad bureaucracy. Good governance is a management organization of development that is in line with the principle of democracy, the avoidance of any allocation of investment funds, the prevention of corruption both in administrative and political or the realization of good governance required competent human resources and in order to put together a quality financial statements so that the performance of local government in the city of Bandar Lampung can be the maximum. So the problem is taken is how financial statement analysis associated with the performance of local government in the city of Bandar Lampung
Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung)
Get PDFThe main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work
Pengaruh Komitmen Organisasi Dan Kompetensi Auditor Terhadap Kinerja Auditor Pada Kantor Inspektorat Daerah Provinsi Lampung (Study Kasus pada Kantor Inspektorat Daerah Provinsi Lampung)
Get PDFThe main objective of this study was to determine the effect of organizational commitment and competence of the auditors on the performance of auditors Regional Inspectorate Office of Lampung Province. Based on the analysis results, indicate that organizational commitment and competence of auditors have an influence on the performance of auditors. Based on the analysis results, the authors recommend the need to increase the love of organizations comply with regulations such as leadership, doing work optimally for the organization, and willing to sacrifice for the sake of the organization, even in a very urgent situation auditor must always exist for increased auditor competence organisasi.Perlu especially in works. Experience and knowledge of the auditor shall be increased by way of response to the environment of auditors and senior auditors others outside the organization. And seminars related to the auditors work in order to increase knowledge and experience for the auditor. Because competent auditor is needed in the most important is organisasi.Yang should improve the performance of auditors in the audit teams work in the form of value the opinion of a teammate, not to be selfish, to be responsible, honest, obedient to the organizations rules, and loyal to the organization . Head of the Office of Lampung Province Inspectorate through Kasub. Personnel should be more assertive attention to the performance of the auditor and the auditor should follow the trainings and seminars to increase knowledge and experience related to the auditors work
Analisa Sistem Informasi Akuntansi Dalam Pengendalian Intern Penjualan Dan Piutang study kasus pada CV. Alam Prima Komputer (Sentra Laptop) di Bandar Lampung
Get PDFTujuan penelitian ini adalah untuk mengetahui mengapa sering terjadi keterlambatan pengiriman barang ke pelanggan,untuk mengetahui mengapa sering tejadi salah kirim.,untuk mengetahui mengapa sering terjadi keterlambatan pembayaran piutang yang sudah jatuh tempo dan untuk mengetahui mengapa sering terjadi perbedaan saldo yang dicatat perusahaan dengan saldo yang dicatat pelanggan. Secara umum setiap perusahaan mempunyai tujuan yang sama, yaitu mengoptimalkan kinerja perusahaan untuk meningkatkan laba yang maksimum. Salah satu caranya adalah meningkatkan penjualan. Dalam suatu perusahaan, kegiatan penjualan merupakan sumber pendapatan untuk pembiayaan aktivitas perusahaan. Penjualan dapat dilakukan dengan dua cara yaitu secara tunai dan secara kredit. Akibat dari penjualan secara tunai akan berkaitan dengan penerimaan kas, dimana kas penting untuk kelancaran jalannya perusahaan sedangkan penjualan secara kredit akan mengakibatkan timbulnya piutang usaha. Pemberian kredit tanpa memperhatikan kredibilitas pelanggan dalam kegiatan penjualan kredit sering dilakukan oleh perusahaan
Pengaruh Kemampuan Individual Menilai Informasi Terhadap Minat Mahasiswa Akuntansi Dalam Menggunakan Internet Sebagai Sumber Pustaka Studi Kasus pada Universitas Bandar Lampung
Get PDFThe purpose of the study is to analyze the influencing factors student intention to use the internet as a source or reference literature, namely the ability of the individual (computer self-efficacy and knowledge of search domain). This study uses TAM (Technology Acceptance Model) as a basic research model and incorporate TPB (Theory of Planned Behavior) to complete the TAM. Based on the problems and research objectives the research hypothesis posed is individual ability (computer self-efficacy and knowledge of search domain) in assessing influential information interests against positive and significant of accounting students using the internet as a source library with perceived of use for mediation. The method study is a study stastistical. Crystallization rate is formalized or explanatory research, which is a structured research began with the hypothesis put forward or by using questions. The method is a library and field research. The research literature (library) aims to find a theoretical basis supporting this research, field research while aiming to obtain empirical data to test the hypothesis. Data obtained by distributing 100 questionnaires overall in the Faculty of Economics, University of Bandar Lampung Accounting Department and analysis of existing data is done with the help of SPSS version 17
Studi Perbandingan Nilai Laba Bersih Antara Metode Pencatatan Penyusutan Yang Dilakukan Perusahaan Dengan UU Perpajakan No.17 Tahun 2000 (Kasus pada PT. Dwi Gunung Putera di Bandar Lampung)
Get PDFThe preparation of financial statements for fiscal purposes, has no provisions that must be complied with in the Tax Act No. 17 of 2000. However, often occur in the preparation of the financial statements prepared by the company's fiscal. The purpose of this study was to determine whether there is a difference between the straight-line method to the declining balance method at the company. The hypothesis is that the cost of depreciation of fixed assets is greater than the company calculated depreciation calculations by Tax Law No.. 17 of 2000, which is caused by differences in the calculation method used and the amount of rates.The analysis used was a qualitative analysis and quantitative analysis. From the research and analysis done can be seen the difference net profit before tax of the company is Rp. 210 438.550 and net profit before tax is a tax of Rp. 216.056.782. Resulting in the difference in the amount of tax of Rp. 1,685,469.66. Or in other words, the state income from taxes on the difference between the methods of recording methods used by the company with the method according to the Tax Law No. 17 of 2000 was reduced by Rp1.685.469, 66. On this mistake, companies subject to administrative sanctions 2% since the tax up to the issuance SKPKB. The administrative penalty calculation is 2% x Rp. = 1,685,469.66. Interest is added to the amount of the tax deficiency owed tersebut.Untuk deal with them, then the company should use the declining balance method used by taxation, so there is no imposition of administrative sanctions by 2% in the financial statements