Penerbit: Faculty of Economics and Business
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PENGARUH PENGETAHUAN AKUNTANSI, KOMITMEN ORGANISASI, KARAKTERISTIK WIRAUSAHA DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA “COFFEE SHOP” DI BANDAR LAMPUNG
Oleh: syabila, febby fadlika, Oktavia, Reni, Tubarat, Chara Tidespania
Currently, coffee shops or commonly known as coffee shops are not foreign to the ears. For in Bandar Lampung itself there are lots of coffee shops ranging from lower class to upper class. Various types of consumers make business competition something that must be considered for entrepren...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 22-33
PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR
Oleh: Prayitno, Didik, Evana, Einde, Syaipudin, Usep
The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD L...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019; 63-75
PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN
Oleh: Patraini, Friska Septriyanda, Dewi, Fajar Gustiawaty, Sukmasari, Dewi
Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to cond...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021; 12-21
THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY
Oleh: Aprilian, Rani, Andi, Kiagus, Amelia, Yunia
This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are inst...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 13-27
ANALISIS TRADING DAY, TRADING VOLUME, DAN TRADING FRECUENCY TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2018
Oleh: Chornelia, Margha Rettha Ayu, Suhartini, Dwi
This study aims to analyze the trading day, trading volume, and frequency trading of stock returns on food and beverage companies listed on the Indonesia Stock Exchange for the period of 2016- 2018. This research method uses a quantitative approach. The analytical method used in this study is multip...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 28-42
PEMILU SERENTAK DALAM KAITANNYA TERHADAP REAKSI PASAR MODAL DI INDONESIA
Oleh: Kusumawardani, Niken
This study aims to determine the effect of simultaneous elections in Indonesia, namely legislative and executive elections that occur simultaneously together with the reaction in the capital market. Market reaction is measured using trading volume activity and returns stock that occur within the tim...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 54-64
PENERAPAN STRATEGI BERSAING UMKM DAN IMPLIKASINYA TERHADAP KINERJA USAHA
Oleh: Sembiring, Sari Indah Oktanti
SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 81-95
PENGARUH ELEMEN GOOD GOVERNANCE TERHADAP TINGKAT KORUPSI DI ASIA TENGGARA
Oleh: Dizrisa, Dinda Ayu, Sudrajat, Sudrajat, Kusumawardani, Niken
Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empiric...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020; 96-114
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, CASH RATIOI, DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN DIVIDEN
Oleh: Wulandari, Citra Ayu, Oktavia, Reni, Farichah, Farichah
The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 115-133
PENGARUH PENERAPAN FINTECH, DANA PIHAK KETIGA, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS
Oleh: Suwanderi, Ilham, Lindrianasari, Lindrianasari, Kusumawardani, Niken
Profitability has information to determine the level of profit that the company recieves in a certain period of time and the productivity of the use of comapny’s funds, both loan capital and own capital, which can be used by investors and potential investors as a basis for making decision in inves...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020; 134-145