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JAZ: Jurnal Akuntansi Unihaz
Published by Universitas Prof. Dr. Hazairin, SH
ISSN : -     EISSN : 26208555     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz" : 8 Documents clear
PENGARUH NILAI SAHAM, FINANCIAL LEVERAGE, DAN PAJAK PENGHASILAN TERHADAP PERATAAN LABA (STUDI KASUS PERUSAHAAN BATUBARA DAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Poppy Mardiana; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.636

Abstract

This study aims to determine how much influence the value of shares, financialleverage, income tax on income smoothing. The population of this study is all coal andoil and gas companies listed on the Indonesia Stock Exchange in 2012-2016. Thesampling technique used purposive sampling which amounted to 20 samples. The datasource is secondary data. Data published on the Indonesia Stock Exchange. Themethod of analysis uses Multiple Linear Regression and data testing is done with thehelp of program eviews (econometric views).The results of this study indicate that stock values and financial leverage have no effecton income smoothing while income tax has an effect on income smoothing
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PEROLEHAN BAHAN BAKU (Studi Kasus pada PT Ciomas Adisatwa Bengkulu) Sara Dara Asnaeda; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.641

Abstract

Analisis Informasi Akuntansi DiferensialDalam Pengambilan Keputusan Perolehan Bahan Baku (Studi Kasus pada PTCiomas Adisatwa Bengkulu). Penelitian ini bertujuan untuk mengetahui penggunaaninformasi akuntansi diferensial yang efisien dan analisis biaya diferensial dalampengambilan keputusan dalam perolehan bahan baku pada PT Ciomas AdisatwaBengkulu. Populasi dalam penelitian ini adalah 74 kemitraan berdasarkan biayadiferensial. Sedangkan sampel dalam penelitian ini ditentukan dengan metodesampling jenuh, sehingga semua anggota populasi digunakan sebagai sampel.Metode analisis menggunakan deskriptif kuantitatif untuk menjawab pertanyaanpenelitian. Data diperoleh melalui wawancara langsung dengan informan. Penelitiberfokus hanya pada divisi budidaya ayam broiler, sebab bahan baku PT CiomasAdisatwa merupakan produk yang dihasilkan dari divisi budidaya. Penggunaaninformasi akuntansi diferensial membantu perusahaan dalam pengambilan keputusanuntuk memilih alternatif yang lebih tepat dan efisien. Hasil penelitian menunjukkankeputusan yang tepat yaitu dengan memproduksi sendiri bahan baku denganalternatif menjalin program 100% kemitraan dengan biaya produksi sebesar Rp.1.433.040.000,-. Dengan menjalin 100% kemitraan banyak keuntungan yangdirasakan oleh PT Ciomas Adisatwa Bengkulu seperti menghemat biaya yangseharusnya dikeluarkan untuk produksi.
PENGARUH PENERAPAN STANDAR PELAPORAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS PELAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH PROVINSI BENGKULU (Studi Kasus : BPKD, Inspektorat, DPMD dan DPRD di Provinsi Bengkulu) Veny Marlena; subaeti subaeti
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.637

Abstract

his research uses data quality test analysis method, multiple linear regression test,hypothesis test and determination test. The calculation results obtained by theregression equation Y = 6.903+ 0.274X1 + 0.371X2, with a regression coefficient (r) of0.942 with a coefficient of determination (R Square or R2) of 0.887 this shows thatjointly the variables Implementation of Reporting Standards Public Sector Accounting(X1) and Supervision of Financial Reporting Quality (X2) on Government PerformanceAccountability (Y) is influenced by 88.7% while the remaining 11.3% is influenced byother variables not included in the study.Based on the results of partial testing shows the variable Application of Public SectorAccounting Reporting Standards (X1) and Financial Reporting Quality Supervision (X2)each variable has a significant influence on Government Performance Accountability(Y) with a tcount of 2.965 (X1) and 2.364 (X2) and t table is 1.6828 or tcount> t table soHa is accepted by Hoditolak.Based on the results of simultaneous testing shows that the variable Application ofPublic Sector Accounting Reporting Standards (X1) and Financial Reporting QualitySupervision (X2) have a simultaneous or jointly significant effect on GovernmentPerformance Accountability (Y) with fhitung> ftabel (156,768> 3.23) this means Ha isaccepted Ho is rejected.
ANALISIS FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SEBAGAI DASAR PENILAIAN SAHAM Weni Susanti; Mardhiyah Dwi Ilhami
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.638

Abstract

The purpose of research is to test and analyze the factors influence Price EarningRatio as basic of stock appraisal on manufacture companies listed in Indonesia StockExchange of from 2009-2013. This research is descriptive research with quantitativeapproach. Method of collecting data uses documentation is secondary data weresourced from Capital Market Directory in 2009-2013and data were sourced fromIndonesia Stock Echange Company Report in year 2013. Method of data analysis usesFactor Analysis, especially EFA(Explanatory Factor Analysis) through method of PCA(Principal Component Analysis). Results of the research showed that (1) factor ofcapitals and debts with percentage35.297%, it means this factor is dominant factor canexplain 35.297%of the variables’ variance; (2) factor of dividends and shares withpercentage 30.293%, it means this factor can explain 30.293% of the variables’variance; (3) factor of benefits level with percentage 21.254%, it means this factor canexplain 21.254% of the variables’ variance; (4) factor of sales level with percentage6.747%, it means this factor can explain 6.392% of the variables’ varianceand (5) otherfactors with percentage 6.747%, it means this factor can explain 6.392%of thevariables’ variance.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014) Syafrul Antoni; Wirmie Eka Putra; Rahayu Rahayu
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.634

Abstract

The purpose of this study is to examine the factors that influence the turnover of publicaccounting firms (KAP). These factors are management change, audit opinion, hoodsize and going-concern audit opinion. This topic was chosen because the issue ofauditor independence regarding the length of the engagement period is still relevant inthe business world, besides the Government of the Republic of Indonesia through theMinister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public AccountantServices regulates the limitation of the period of KAP engagement, so that it thenimpacts on the replacement of KAP.This study analyzes the impact of the independent variables on the replacement ofKAP using logistic regression analysis. The object of research is a company listed onthe Indonesia Stock Exchange in 2009-2014. Samples are selected by purposivemethod with a focus on banking companies. The type of data in this study isdocumentary data obtained from ICMD 2009-2014, as well as published audited annualfinancial reports.Tests on 78 samples of financial companies listed on the IDX during 2009-2014 statedthat changes in KAP were related and influenced by audit opinion. The other variablesin this study did not significantly influence.
PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARS TERHADAP HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ATAS AMANDEMEN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.16 HELMI HERAWATI HERAWATI; Haryadi Haryadi
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.952

Abstract

Implementation of International Financial Reporting Standards Against Their Relationship With Comparability Disclosure of Amendments to Statement of Financial Accounting Standards No.16 (Empirical Study of Manufacturing Companies Listed on Indonesian Stock Exchange of Go Public).This study aims to determine the application of IFRS to its relationship with the comparability of disclosure of amendment of PSAK No. 16 on the financial statements of Manufacturing Companies that have Go Public and listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies that have Go Public and listed on the Indonesia Stock Exchange in 2012 -2016. While the sample of this study is determined by purposive sampling method to obtain 405 samples during the year of research. Data obtained from the index of disclosure of PSAK 16, financial statements of manufacturing companies in Indonesia Stock Exchange year 2012 - 2016. The method of analysis using descriptive statistics with multiple regression analysis analysis, with a significant level set 5% (? = 0.005). The analysis tool used is SPSS 16 program.From the calculation results obtained by the linear regression equation is DISCL = 0.975 - 1.511 (IDH) - 0.008 (IFRS1) + 1.494E-5 (IFRS2) + 0.267 (IDH * IFRS1) + 2.198 (IDH * IFRS2) + 0,000 (SIZE) - 0 , 17 (ROA) - 0.29 (SCALEDB) - 1.025E-8 (LEV) + e. based on the result of F test it is known that Fcount> Ftable (395> 1.65251), it can be concluded that there is significant influence of variable IDH (x1), IFRS1 (x2), IFRS2 (x3), IDH * IFRS1 (x4), IDH * IFRS2 (x5), SIZE (x6), ROA (x7), SCALEDB (x8) and LEVERAGE (x9) simultaneously or simultaneously to the Disclosure Level of PSAK 16 (DISCL). Means the F value of 1522.755 with a probability value of 0.000 lower than 0.05. This means that the regression model in this study can be used. And result of t test show that influence of independent variable, interaction and control have significant negative effect to dependent variable.Based on the result of determination coefficient test, it is known that the adjusted value of is 0,971. It is stated that 97,1% of variation of disclosure index of PSAK 16 can be explained significantly by independent variable used in this research that is IDH, IDH * IFRS1, IDH * IFRS2 and control variable SIZE, ROA, SCALEDB, LEVERAGE. While the rest of 2.9% the disclosure index of PSAK 16 can be explained by other variables outside the model. It can be concluded that the application of the latest IFRS convergence has a positive effect on PSAK 16
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TEKNOLOGI INFORMASI DAN PENATAUSAHAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten Rejang Lebong) Tuti Hermelinda
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.635

Abstract

This study aims to find out and obtain empirical evidence regarding the influence of HRcompetencies, utilization of Information Technology and Understanding of RegionalFinancial Administration on the quality of the financial statements of the Rejang Lebongdistrict government.The research was conducted on all officials of the financial administration of the OPDof Rejang Lebong Regency using primary data obtained from questionnairesdistributed to respondents. Determination of the sample through purposive samplingand obtained a sample of 144 respondents. Data analysis using multiple regressionand hypothesis testing.The data quality test results show that all research instruments are valid and reliableand the model used is appropriate to explain the dependent variable. The resultsshowed that HR competence, utilization of Information Technology and understandingof Regional Financial Administration had a positive influence on the quality of financialstatements both partially and simultaneously
ANALISIS PELAYANAN, FASILITAS, KEAMANAN, PENDAPATAN, DAN DAMPAKNYA TERHADAP MINAT WISATAWAN MENGUNJUNGI PANTAI BERKAS DI BENGKULU Syamsul Huda; Jalal Ikhwan
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of service, facility, a sense ofsafety, and impact on tourist interest to visit of Berkas beeach in Bengkulu. This studyuses a quantitative and qualitative analysis. Quantitative analysis using multiple linearregression. From these equations can be interpreted a constant value 4.314 hasmeaning if the coefficients of the independent variables consisting of service (X1) =0,427, facilities (X2) = 0,227, safety (X3) = 0,301, income (X4) = 0,372. Based on t-test,t values of security (X1) of 3,242, a sense of comfort (X2) is -1.371, information (X3) of2.091, income (X4) of 2.992.. The results of test calculations obtained F calculated Fvalue of 18.813, which means jointly significant effect between the independentvariable on the dependent variable Correelation coefisiencee (R) is 0,767 anddeterminant coefisience (R2) is 0,588, Mean, together impact are significant to touristinterest (Y).

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