cover
Contact Name
Wirmie Eka P
Contact Email
jaku@unja.ac.id
Phone
+6281367734945
Journal Mail Official
jaku@unja.ac.id
Editorial Address
Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122
Location
Kota jambi,
Jambi
INDONESIA
JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Articles 138 Documents
PENGARUH INDEPENDENSI, KOMITMEN ORGANISASI DAN PEMAHAMAN GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA AUDITOR (STUDI PADA BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI JAMBI) Kasni, Azza; Afrizal, Afrizal; Wahyudi, Ilham
Jurnal Akuntansi & Keuangan Unja Vol 3 No 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aims to examine the effect of independence, organizational commitment, and understanding of good government governance on BPKP Representative Jambi Province auditor?s performance partially and simultaneously. The sample of this research is all auditors at BPKP representative of Jambi Province with total sampling technique. The type of research data is ordinal data obtained by distributing questionnaire, transformed into interval data by MSI method. The result of the research shows that partially, the auditor?s independence variable and organizational commitment have positive and significant effect to auditor?s performance, while the understanding of good governance partially has no effect on auditor performance. While simultaneously, the variable of auditor independence, organizational commitment, and understanding of good governance together have a positive and significant effect on auditor performance. Keywords:  Independence, Organizational Commitment, Understanding Good Government Governance, Auditor?s Performance
PENGARUH PENGETAHUAN ANGGOTA DEWAN PERWAKILAN RAKYAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN AKUNTABILITAS PUBLIK SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DPRD KOTA JAMBI) Friantama, Panika; Mukhzarudfa, Mukhzarudfa
Jurnal Akuntansi & Keuangan Unja Vol 3 No 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.495 KB)

Abstract

The purpose of this research are (1) to know the influence of budgeting knowledge to budgeting control (2) to know the influence of public participation  on the relationship between budgeting knowledge and budgeting control (3) to know the influence of public Accountability on the relationship between budgeting knowledge and budgeting control. This research is a survey by distributing questionnaires directly to the sample. The population in this research are legislative assembly at provincial (DPRD) in Kota Jambi. The result of this research indicated that (1) budgeting knowledge influence to budgeting control (2) public participation influence to relationship between budgeting knowledge and budgeting control (3) public Accountability influence to relationship between budgeting knowledge and budgeting control. Keyword: Budgeting knowledge, public participation, public Accountability, Budgeting Control.
PENGARUH PENGUMUMAN UU NO 21 TAHUN 2011 TENTANG PEMBENTUKAN OTORITAS JASA KEUANGAN TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA SEKTOR KEUANGAN S, Arie Agus; Tan, Symasurijal; Puspa Arum, Enggar Diah
Jurnal Akuntansi & Keuangan Unja Vol 3 No 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aims to determine the reaction of the announcement of Law No. 21 Year 2011 is the formation of the Otoritas Jasa Keuangan of the stock returns that occurred in Indonesia Stock Exchange in the financial sector. Sampling is by purposive sampling method with required data criteria fulfilled. Data analyst technique used is to use Event Study to see whether or not abnormal return that occurred during the observation period of the study. The results of this study indicate that there is an abnormal return during the observation period which occurs significantly at t-14, t-9 before the announcement of Law No. 21 Year 2011 and t +4, t + 6 after the Law No. 21 Year 2011 is announced by the government. Keryword: Announcement of Law no. 21 Year 2011, Study Event, Return Share and Abnormal Return Shares.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Terhadap Belanja Modal Serta Dampaknya Terhadap Pertumbuhan Ekonomi Daerah (Studi Pada Kabupaten dan Kota di Provinsi Jambi) Forza, Delta; zamzami, zamzami; Puspa Arum, Enggar Diah
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.279 KB) | DOI: 10.22437/jaku.v3i2.5380

Abstract

The purpose of this study is to analyze the effect of Pendapatan Asli Daerah (PAD) and General Allocation Funds to Capital Expenditures, and to test and prove empirically about the influence of Pendapatan Asli Daerah (PAD) and General Allocation Fund (DAU) for both simultaneous and partial, and their impact on regional economic growth. The results showed that the original revenue and general allocation fund affect the capital expenditure in the regency / municipality of Jambi Province. Thus this research proved that PAD and DAU simultaneously have an effect on to Capital Expenditure (BM). Second, the original revenue of the region and the General Allocation Fund affect the capital expenditure in the district / city of Jambi Province. Thus it can be stated that PAD, DAU, and BM have simultaneous and partial effects on economic growth. Keywords: Local Revenue, Capital Expenditure, General Allocation Fund, and Economic Growth.
Analisis Kinerja Berdasarkan Balanced Scorecard di RSU Mayjen H A Thalib Kabupaten Kerinci Tahun 2012-2016 Baviga, Rio; Mukhzarudfa, Mukhzarudfa; Zamzami, Zamzami
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.05 KB) | DOI: 10.22437/jaku.v3i2.5379

Abstract

Performance is the success of a personnel, team, or organizational unit in realizing a predetermined strategic goal with the expected behavior. Then required performance measurement using Balanced Scorecard approach in RSU Mayjen H A Thalib of Kerinci regency, in order to achieve the vision and strategy of the hospital. This research is done by using chi-square test result that there is influence between Growth and Learning and Internal Business Processes with value 0,083, the influence between Internal Business Processes and Customer Satisfaction with value 0,083, and the influence of Customer Satisfaction to Financial with value 0,233. The results of the performance measurement can be illustrated that the hospital is categorized as "poor" because the performance measurement results based on 4 perspectives, namely financial, customer satisfaction, internal business processes, and growth and learning point to the score of -4 or -0.3 of all measurements at position of rating scale of performance which is less good. Keywords: Performance Analysis, Balanced Scorecard, General Hospital
Analisis Kinerja Keuangan Pemerintah Daerah Kota Jambi Alvina, Deva; Amir, Amri; Yudi, Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.511 KB) | DOI: 10.22437/jaku.v3i2.5377

Abstract

This research aims to analyze financial performance local governments of Jambi city. The results on the effectiveness ratio of PAD of Jambi shows that the financial performance of Jambi city government has been effective, the efficiency level of jambi municipal efficiency is less efficient, the Jambi city government's harmony ratios show the amount of operating expenditure is greater than the capital expenditure, Operations such as grant expenditure and social assistance expenditure indicate that the proportion of these two expenditures is greater at the time of the election of the Head of Region, the growth ratio PAD Local Government of Jambi City showed positive. Capital expenditure growth, average operating expenditure is 38,62% and 11,37%. the growth of local government of Jambi city shows a positive result, the level of financial independence of jambi city is still very dependent on funds transfer from the center and province. Keywords: Regional Autonomy, Financial Performance, Regional Financial
Pengaruh Pemahaman Teknologi Informasi, Kualitas Pendidikan, Lama Usaha dan Ukuran Usaha Terhadap Penerapan SAK ETAP pada Ekonomi Kreatif (Studi Kasus Pada UMKM di Kota Jambi) Susfayetti, Susfayetti; Affrizal, Affrizal; Safelia, Nela
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.818 KB) | DOI: 10.22437/jaku.v3i2.5375

Abstract

This study aimed to the effect of understanding of Information Technology, the quality of the owner's education, the length of business, and the size of the business against the implementation of SAK ETAP on the Creative Economy of case studies on MSMEs in Jambi City. The benefit of this research was as an input to evaluate the entrepreneur of UMKM in Jambi regarding the importance of using good financial report and as further knowledge about SAK ETAP information. Methods of data collection were done through interview techniques and questionnaires to the owners of batik SMEs in Jambi city. Multiple Linear Regression was used as analyzer. There were three types of testing in hypothesis testing, namely Simultaneous Significance Test (Test Statistic F), Individual Parameter Significance Test (Test Statistic t) and Determination Coefficient Test (R2). Based on the results of hypothesis testing, it can be concluded that: (1) Understanding of Information Technology influenced the application of SAK ETAP, (2) The business owner's education background affected the application of SAK ETAP, (3) The age of business determined the application of SAK ETAP, (4) The size of the business had impact on the application of SAK ETAP, (6) Understanding of Information Technology, owner's educational background, length of business, and size of business were simultaneously influential to the application of SAK ETAP. Keywords: Quality of The Owner's Education, Understanding of Information Technology, Old Business, Business Size, SAK ETAP
Analisis Peran Lembaga Pembiayaan Syariah dalam Pengembangan UMKM di Kota Jambi Wahyudi, Ilham; Puspa Arum, Enggar Diah; Ridwan, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.71 KB) | DOI: 10.22437/jaku.v3i2.5374

Abstract

The purpose of this research is to analyze the key success factors of sharia financing systems to strengthening empower Small Medium Enterprises (SME) in Jambi. Study was developed by secondary data observation and deep interview regarding sharia financing. The result indicates that sharia financing was not a primary choice to support SME’s capital requirement. Furthermore inadequate understanding of sharia financing plays a dominant role in the selection of financing institution. Keywords : Financing sharia, Small Medium Enterprise.
Determinan Kualitas Implementasi Simda dan Implikasinya Terhadap Kualitas LKPD di Pemerintah Daerah Provinsi Jambi Puspa Arum, Enggar Diah; Wahyudi, Ilham
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.602 KB) | DOI: 10.22437/jaku.v3i2.5368

Abstract

The purpose of this research is to analyze determinants of SIMDA implementation quality and its implication on LKPD of Jambi Provincial Government quality. Determinants of SIMDA implementation quality in this research are user’s competence and information technology. Survey in this study is applied on 30 OPD of Jambi Provincial Government by using Partial Least Square analysis. The result indicates that user’s competence and information technology have significant positive effect to the quality of SIMDA implementation and furthermore the quality of SIMDA implementation has an effect to the quality of LKPD of Jambi Provincial Government. Keywords : Users competence, information technology, implementation of SIMDA, LKPD quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN SKPD DI KOTA JAMBI Rahayu, Rahayu
Jurnal Akuntansi & Keuangan Unja Vol 3 No 1 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.183 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis Laporan Keuangan Pemerintah Pusat (LKPP) dengan membandingkan tiga periode kepemimpinan presiden Republik Indonesia, yang dimulai dengan 3 (tiga) periode terakhir, yaitu periode tahun 2004-2009, 2009-2014, dan 2014-sekarang. Perbandingan dilakukan untuk memberikan kondisi Indonesia dilihat dari laporan keuangan. LKPP akan dianalisis dengan menggunakan analisis rasio keuangan, analisis kenaikan dan penurunan akun aset, kewajiban, dan ekuitas, serta . Analisis rasio keuangan yang digunakan adalah rasio likuiditas, solvabilitas, efektivitas pendapatan, efisiensi belanja, pertumbuhan pendapatan dan pertumbuhan belanja. Perbandingan juga dilakukan terhadap hasil Opini BPK. Hasil yang diperoleh dari penelitian ini adalah bahwa tingkat rasio likuiditas yang tertinggi terjadi pada tahun 2008, rasio solvabilitas atas ekuitas yang terendah terjadi pada tahun 2006, rasio solvabilitas atas asset yang terendah terjadi pada tahun 2012, rasio efektifitas pendapatan tertinggi terjadi pada tahun 2008, rasio efisiensi belanja terendah terjadi pada tahun 2016, tingkat pertumbuhan pendapatan tertinggi terjadi pada tahun 2008, dan tingkat pertumbuhan belanja terendah terjadi pada tahun 2008. Nilai aset dan kewajiban tertinggi berada pada tahun 2016. Nilai ekuitas tertinggi berada pada tahun 2015. SiLPA tertinggi diperoleh pada tahun 2008. Untuk opini audit BPK, pada tahun 2016, LKPP pertama kalinya memperoleh Opini Wajar Tanpa Pengecualian. Kata kunci : Laporan Keuangan Pemerintah Pusat (LKPP), Presiden.

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