J URNAL A KUNTANSI DAN K EUANGAN Jurnal Ilmiah Berkala Enam Bulanan, ISSN 1410 – 1831
Volume 2 No. 1, Februari 1998
Strategi Penurunan Biaya : Beberapa Kasus Empirik Penerapan dan Integrasinya dengan Strategi Lain Ainun Na’im Analisis Kinerja Portofolio Saham dalam Berinvestasi di Bursa Efek Jakarta (Studi pada PT Bursa Efek Jakarta) Einde Evana Persepsi Sistem Self Assesment Pajak Penghasilan pada Wajib Pajak Badan Farid Djahidin Tinjauan Penggunaan Dana SLA (Subsidiary Loan Agreement) Terhadap Kondisi Keuangan PDAM Way Rilau di Kotamadya TK. II Bandarlalmpung Lindrianasari Pengaruh Penerapan Informasi Akuntansi Manajemen Terhadap Keberhasilan Perusahaan Jasa Pemborongan di Kotamadya Bandarlampung R. Weddie Andriyanto & Fajar Gustiawaty Dewi Internal Control Zaki Baridwan
Jurnal Akuntansi dan Keuangan
Vol. 2
No. 1
Hal. 1 - 60
Bandarlampung Februari 1998
ISSN 1410 - 1831
Jurnal Akuntansi dan Keuangan Vol. 2, No. 1, Februari 1998 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
ANALISIS KINERJA PORTOFOLIO SAHAM DALAM BERINVESTASI DI BURSA EFEK (STUDI PADA PT BURSA EFEK JAKARTA) Oleh :
Einde Evana *) ABSTRACT The diversification of shares,with should be carried out by invetors,will also relate to the ways of how to decide the seltive shares and how to propotion the fund which will be invested in each share in order to prosses an optimum result. This means a buyer reguires a knowledge concerning to a measurement of the shares risk, deviation standard of the expected rate of return,share risks measured by Beta, etc. In this research out of 225 shares registered ad BEJ the most 49 active ones been chosen.the were stated active because they existed in daily share transaction during the research period from Juky 1994 to June 1995.from 49 active shares, there were 19 of them which had positive return. This means these 19 share yielded in gain capital or the showed price increase or although their price decreased the devidens were able to cover their own share prices during this period. The development of share portofolio was out through 2 method : Excess return to Beta and Telser. From 19 shares which provided positive return, there were 15 shares which provided positive return, there were fulfiled excess return to positive Beta creation. In this research for each portofolio development picked out of number of similar shares, that this is,the most 15 best share were taken.
The performance evaluations of portofolio toward each method of portofolio development were carried of using : sharp measure, Treynor measure, Jensen measure, and defferental return with risk measured by deviation standard. From the result of the portofolio performance evaluation using four measurement toward four method of portofolio development it proved that the portofolio development using exess return to Beta Method was the best.
*) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 2, No. 1, Februari 1998 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
PERSEPSI SISTEM SELF ASSESSMENT PAJAK PENGHASILAN PADA WAJIB PAJAK BADAN Oleh :
Farid Djahidin *) ABSTRACT Sample were selected from a population which consists of subpopulation the BUMN/BUMS taxpayer’s. the sample contains 68 payer’s, consisting of BUMN/BUMS and 58 BUMN selected by the simple random sampling method and the arbitary allocation metho. Data were collected through questionnaires directly presented to the respondents and measured by using liker’s scale statement point with scales starting from strongly disagree.results of the colected data were tested conterning its randomness and homogenity test of variances between group showed thaty there is no bias. Result of the analysis show that the three hypotheses propesed are accepted, meaning that : • Boyh BUMN/BUMS or BUMS taxpayer group have a positive perception on the selt assessment system. • There is no perpectional differences between the two group on the PPh self assessment system. *) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 2, No. 1, Februari 1998 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
TINJAUAN PENGGUNAAN DANA SLA (Subsidiary Loan Agreement) TERHADAP KONDISI KEUANGAN PDAM “WAY RILAU” DI KOTAMADYA TK. II BANDARLAMPUNG Oleh :
Lindrianasari *) ABSTRACT PDAM “Way Rilau” is one of local government of Bnadarlampung’s assets.that is why the local government should be responsible to improve financial performance of PDAM. Since 1990, PDAM has been using long term liabilities from foreign country (i.e. Asian Development Bank via LOAN No. 1078 INO), with interest rate approximately 9% up to 11%.as a public services organisation. There are many problem to get good income in order to accumulate funds to pay their long term liabilities.by involving the central government’s and loval government’s fund, PDAM can use fund from the government to building their facilities. *) Dosen Fakultas Ekonomi Universitas Lampung
Jurnal Akuntansi dan Keuangan Vol. 2, No. 1, Februari 1998 Jurusan Akuntansi Fakultas Ekonomi Universitas Lampung
PENGARUH PENERAPAN INFORMASI AKUTANSI MANAJEMEN TERHADAP KEBERHASILAN PERUSAHAANJ JASA PEMBORONGAN DI KOTAMADYA BANDARLAMPUNG Oleh :
R. Weddie Andriyanto *) Fajar Gustiawati Dewi **) ABSTRACT This research, entiled the effects of accounting management information utilization on the success of contracting companies in Bandarlampung city, aims to investigate : 1. The frequency of accounting management information utilization by large contracting companies in Bandarlampung. 2. Whether the relationsip among the variables under study affect the success of the companies; 3. The degree in wich accounting management information utilization is affected by company life-span, ownership status,manager status, education and experience and types of company business; 4. The extent to which accounting management information utilization affects the success of companies. For these aims, an empirical study was made of 48 large contracting companies in Bandarlampung City, in terms of variables assumed to be influential on accounting management information utilization, which in turn will affect vthe success (Y),accounting management information utilization (XI), company life-span (XZ), ownership status (X3), manager
status (X4), education (X5), and experience (X6), and types of company business (X7). *) & **) Dosen Fakultas Ekonomi Universitas Lampung
