Penerbit: Faculty of Economics and Business
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PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA KABUPATEN/KOTA SUMATERA SELATAN
Oleh: Aryani, Putri Retno, Hari, Kurnia Krisna
This research is aimed at determining the influence ofeconomic growth, local revenue and general fund allocation toward appropriation of capital budget In Districts/City in South Sumatera Province. The samples used in this study were 11 districts/cities in South Sumatera Province in line with the so...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 193-202
PENGARUH PEMBIAYAAN MURABAHAH DAN SUKU BUNGA BI TERHADAP PENDAPATAN MARGIN MURABAHAH PERBANKAN SYARIAH
Oleh: Rosa, Sindy Silvya, Kusumawaty, Mia
The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resource...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 220-229
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP
Oleh: Kusumawardani, Niken
This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP fi...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 181-192
ANALISIS KINERJA NON FINANCIAL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA
Oleh: Tubarad, Chara Pratami Tidespania
Nowadays the performance of Civil Servants (PNS) related to service to the community has always been the spotlight. The low work discipline, awareness, and service shown by some of the Civil Servants has an impact on negative stereotypes provided by the community. Therefore there is a need for signi...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 173-180
PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN
Oleh: Suhendro, Saring
The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 157-172
ANALISIS EFEK ANTESEDEN STRUKTUR MODAL PADA NILAI PERUSAHAAN
Oleh: Indriani, Ruli, Septiyanti, Ratna, Kusumaningrum, Ninuk Dewi
The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry i...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019; 203-219
Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Oleh: Juanda, Aan, Nauli, Pigo
This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnai...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 41-54
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah
Oleh: Triyani, Zelda, Tubarad, Chara Pratami Tidespania
This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 11-30
Analisis Capaian Kinerja Pelaksanaan Anggaran Penerapan Aplikasi Electronic Monitoring Pelaksanaan Anggaran (e-MPA)
Oleh: Rosalinda, Atikah, Gamayuni, Rindu Rika
This study aim to examine and found the empirical evidence the consistancy between budget absorption and realization after the implementation of Electronic Monitoring Budget Execution aplication (e-MPA) at Ministry of Religion working unit at Lampung Province. This study use 4.416 population data fo...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 31-40
Agency Cost Influence Toward Dividends Policy at Manufacturing Company Listed in IDX
Oleh: Liya, Hermawati, Puspita, Harsono Edwin
Agency intereralation is a manager (agent) that is controlled by others with a contract of one or more shareholder. Manager has their own interest in decision making, but they also have a responsibality to maximize shareholder’s welfare. This conflict of interest always becomes a problem, that is ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018; 1-10