Articles
<![CDATA[Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu ]]>
<![CDATA[Putra, Rindi Exi]]>;
<![CDATA[Aziza, Nurna]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v6i4.4768
<![CDATA[Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City. Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs. Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems. Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system. Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector. Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.]]>
<![CDATA[The Impact of Revenue From Contracts With Customers on Financial Performance ]]>
<![CDATA[Wulandari, Defi]]>;
<![CDATA[Aziza, Nurna]]>
<![CDATA[ SIMAK Vol. 22 No. 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Faculty of Economics dan Business, Atma Jaya Makassar University ]]>
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DOI: 10.35129/simak.v22i01.497
<![CDATA[This research aims to disseminate the impact of implementing IFRS 15 on company financial performance, with a focus on property and real estate companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and similar companies on the Stock Exchange of Thailand (SET) during the period 2018-2021 observations for companies in Indonesia and 2017-2020 for Thai companies. The research sample was 46 companies selected using the purposive sampling method. This research uses a comparative method to compare financial performance before and after the implementation of IFRS 15. Data analysis was carried out using the paired sample t-test or Wilcoxon test. The research results show that after the implementation of IFRS 15, profitability ratios (NPM, ROA and ROE) show a decline compared to before. On the other hand, the solvency ratio (DAR and DER) showed an increase, and the liquidity ratio (CR) decreased compared to the period before the implementation of IFRS 15.]]>
<![CDATA[PENGARUH KEMAMPUAN DASAR DAN PENDUKUNG TERHADAP KOMPETENSI SISWA AKUNTANSI SEKOLAH MENENGAH KEJURUAN ]]>
<![CDATA[Contessa, Emilia]]>;
<![CDATA[Aziza, Nurna]]>
<![CDATA[ JURNAL FAIRNESS Vol. 6 No. 1 (2016) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v6i1.15117
<![CDATA[The purpose of this research is to examine the influence of basic of capability SMK’S student Mathematic, Bahasa Indonesia, English, Fundamental Accounting, Financial Accounting and Cost Accounting. The sample of this study concaist of 111 student of SMKS 11 2014th. The study found that the capability SMK’S student in Mathematic, Fundamental Accounting, Financial Accounting give positively influence to student competency skill. Meanwhile the variable of basic Indonesia language, English language, and Cost Accounting did not give positive influence to student competency. The implemention can be used as input in the process of learning to prepare SMK graduate wits good quality and to increase the knowledge and development of future research. Therefore, capability of Mathematic, Fundamental Accounting, and Financial Accounting should be improved more than before.]]>
<![CDATA[DETERMINAN KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN ]]>
<![CDATA[Herlina, Herlina]]>;
<![CDATA[Aziza, Nurna]]>;
<![CDATA[Ilyas, Fitrawati]]>
<![CDATA[ JURNAL FAIRNESS Vol. 6 No. 2 (2016) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v6i2.15128
<![CDATA[Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan indek IER. Pengujian hipotesis dilakukan dengan analisis regresi berganda.Hasil pengujian gagal membuktikan pengaruh leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan manajerial dan umur perusahaan terhadap pengungkapan tanggung jawab sosial dan lingkungan. Ukuran perusahaan sebagai satu-satunya faktor yang mempengaruhi kebijakan pengungkapan sosial dan lingkungan, sehingga mendukung hipotesis ukuran perusahaan dalam teori akuntansi positif.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU ]]>
<![CDATA[Pancawat, Emmy]]>;
<![CDATA[Aziza, Nurna]]>;
<![CDATA[Coryanata, Isma]]>
<![CDATA[ JURNAL FAIRNESS Vol. 7 No. 1 (2017) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v7i1.15144
<![CDATA[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.]]>
<![CDATA[KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Robiansyah, Anton]]>;
<![CDATA[Kamaludin, Kamaludin]]>;
<![CDATA[Aziza, Nurna]]>
<![CDATA[ JURNAL FAIRNESS Vol. 7 No. 2 (2017) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v7i2.15149
<![CDATA[This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.]]>
<![CDATA[PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH ]]>
<![CDATA[Fadillah, Adi Yanuar]]>;
<![CDATA[Aziza, Nurna]]>;
<![CDATA[Martiah, Lisa]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 1 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i1.15237
<![CDATA[The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS ]]>
<![CDATA[Pratiwi, Gabriela Niken]]>;
<![CDATA[Aziza, Nurna]]>;
<![CDATA[Halimatusyadiah, Halimatusyadiah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 2 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i2.15252
<![CDATA[Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days.]]>
<![CDATA[PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU ]]>
<![CDATA[Fithria, Dinni]]>;
<![CDATA[Aziza, Nurna]]>;
<![CDATA[Aprila, Nila]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 3 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i3.15266
<![CDATA[The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.]]>
<![CDATA[ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) ]]>
<![CDATA[Aziza, Nurna]]>
<![CDATA[ JURNAL FAIRNESS Vol. 4 No. 1 (2014) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v4i1.15294
<![CDATA[This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.]]>
