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All Journal Jurnal Telaah dan Riset Akuntansi Managament Insight: Jurnal Ilmiah Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research Prosiding Konferensi Nasional PKM-CSR Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Indonesia Raya Eastasouth Journal of Effective Community Services Jurnal Fairness West Science Business and Management West Science Interdisciplinary Studies (JUMPER) West Science Interdisciplinary Studies West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Isma Coryanata

Jurusan Akuntansi Universitas Bengkulu

Author-ID : 2763866

Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH PENERAPAN SIA, BUDAYA ORGANISASI, KESESUAIAN TUGAS DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI KOTA BENGKULU) Elsa Purnama Sari; isma Coryanata
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37004

This study aims to examine the effect of applying accounting information systems, organizational culture, suitability of task-technology and work motivation on the performance of accounting department employees at BUMN in Bengkulu City. The data used in this study are primary data. Primary data were obtained from a questionnaire distributed to employees of the accounting department at the BUMN in Bengkulu City. The number of questionnaires distributed was 38 questionnaires, but only 36 questionnaires could be processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that the application of the accounting information system, organizational culture, task- technology suitability and work motivation had a positive effect on the performance of the accounting department employees at BUMN in Bengkulu City. This research can contribute to SOEs in the city of Bengkulu to be taken into consideration in order to continue to improve the performance of employees in accounting in every company. As for the limitations of this study, this study cannot reach all BUMNs in Bengkulu City because there are a number of BUMN companies that are not willing to be used as research samples.

PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR KINERJA PERUSAHAAN PADA PT ASURANSI JASA INDONESIA (JASINDO) Sella Gusti Pratiwi; Isma Coryanata
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37049

This study aims to see the performance at PT. Jasindo Insurance, Bengkulu City, using a balanced scorecard approach as a performance measure. There must be four perspectives in implementing the balanced scorecard. The sample of this study were employees / employees of PT. Jasindo Insurance, Bengkulu City, with 52 people and 163 insurance-related company customers. Data were analyzed using IBM SPSS version 20 analysis. The results of PT. Jasindo Insurance, Bengkulu City, shows that the overall result Performance appraisal of PT. Jasindo Insurance, Bengkulu City, using the balanced scorecard approach as a whole shows very well.

ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG Niarti, Upi; Nurazi, Ridwan; Coryanata, Isma
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.

ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU Pancawat, Emmy; Aziza, Nurna; Coryanata, Isma
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.

PENGUNGKAPAN CSR PADA HUBUNGAN PROFITABILITAS DAN STUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Nindita, Nansi Ria; Saiful, Saiful; Coryanata, Isma
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The purpose of this study is to empirically prove the effect of profitability, managerial ownership on firm value, and to prove empirically that CSR disclosure is able to moderate the relationship between profitability and firm value.The population of this research is all mining sector companies listed on the IDX in 2013-2015 totaling 41 companies. Samples were taken using the purposive sampling technique, obtained a sample of 34 companies. The analytical method used is multiple linear regression.The results of this study indicate that the profitability variable has a negative effect on firm value. Managerial ownership has no effect on firm value. Institutional ownership has a negative effect on firm value. CSR disclosure moderates the relationship between profitability and firm value.

PENGARUH MOTIVASI, TUNJANGAN KINERJA DAN KOMITMEN PIMPINAN TERHADAP TINGKAT KECURANGAN PEGAWAI Qodari, Amimah; Fachruzzaman, Fachruzzaman; Coryanata, Isma
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

The aim of this research is to investigate the effect of motivation, performance allowance, and leaders’ commitment toward employees’ fraud level at Institut Agama Islam Negeri (IAIN) Curup. The population of this research is all 50 civil servants of IAIN Curup who receive performance allowance. This research employs total sampling method in which the sample is the whole number of population. The result shows that motivation positively affects the employees’ fraud level. On the other hand, performance allowance negatively affects the employees’ fraud level, and the leaders’ commitment does not give any effect to the employees’ fraud level.

SIKAP PNS TERHADAP NIAT MENGGUNAKAN SIMDA KEUANGAN DALAM PROSES PENGELOLAAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH BENGKULU TENGAH Susanti, May; Fadli, Fadli; Coryanata, Isma
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Information technology systems in establishing effective financial management includes budgeting, implementation / Business Management, and reporting and accountability are fast, accurate, and appropriate and in accordance with the regulations, it is necessary efforts to carry out financial management as expected above. Attempts to run the financial management to be effective so as to achieve results quickly, accurately, and proper and in accordance with the regulations can be achieved by the issuance of Regional Management Information System (SIMDA) made by the Financial Supervisory Agency of Finance and Development. This study aims to demonstrate empirically the effect of perceived usefulness on intention to use SIMDA Treasury civil servant in the Government Bengkulu Tengah and to demonstrate empirically the effect of perceived ease of use on intention PNS SIMDA Finance in the Government of Bengkulu Tengah. The research uses primary with in the form of questionnaires. Analyzed using multiple linear regression analysis.From the results of multiple linear regression testing can be concluded that the influence of perception Usefulness (H1) is positive and significant impact on intention to use SIMDA Finance so that the first hypothesis (H1) is accepted and the perceived ease result (H2) significant positive effect on intention to use SIMDA Finance, so The second hypothesis (H2)is accepted.

PENGARUH VERABEL MODERATING PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR DAN KINERJA PERUSAHAAN Coryanata, Isma
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.

PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Irwansyah, Irwansyah; Coryanata, Isma; Sukardi, Sukardi
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

This study aims to examine and analyze the effect of task complexity, timepressure, and locus of control on the performance of auditors at the Bengkulu Province Inspectorate. The data used in this study is primary data. The population in this study is the auditor inspectorate in Bengkulu Province.Sample selection was conducted using non-probability sampling, namely the convenience sampling method. The analytical method used is multiple linearregression. The results of the study indicate that task complexity, time pressure, and locus of control affect the performance of auditors at the Bengkulu Province Inspectorate.

Co-Authors Abdullah Abdullah Abdullah Abdullah Akbar, Sandi Muhammad Anisyah Martha Dilla Annisa Qurrata A’yun Artis Ayu Handayani Batubara Aziza, Nurna Batubara, Ayu Handayani Darius Darius Dilla, Anisyah Martha Eddy Suranta Elisa Hawalia Ramli Elsa Purnama Sari Fachruzzaman - Fachruzzaman, Fachruzzaman Fadli Fadli Fadli Fadli Halimatusyadiah Halimatusyadiah Husaini Husaini Irkhos Irkhos Irkhos Irkhos Irwansyah Irwansyah Jalaluddin, T. Jarmuji Jarmuji Judijanto, Loso Latifa Dinar Rahmani Hakim Lisa Martiah Nila Puspita Lismawati Lismawati Melly Susanti Muhamad Sil Nanang Sugianto Niarti, Upi Nikmah Nikmah Nindita, Nansi Ria Novitasari, Salwa Aulia Nurhayadi, Willy Pancawat, Emmy Pratana Puspa Midiastuty Primasari, Niken Savitri Qodari, Amimah Ridwan Nurazi, Ridwan Rio Akbar, Muhammad Saiful Saiful Salfitri, Deanisa Puspa Sandi Muhammad Akbar Sella Gusti Pratiwi Sukardi Sukardi Susanti, May Vika Fitranita Wijayanti, Indah Oktari

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