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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 9 Documents
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Search results for , issue "Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz" : 9 Documents clear
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN PUBLIK DI INDONESIA Winny Lian Seventeen
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.992

Abstract

This study aimed to analyze the bankruptcy prediction public companies in Indonesia, The population in this study is a bankrupt company to ever be listed on the Stock Exchange in 1998-2015 and similar companies for comparison. This type of research used in this research is descriptive research with quantitative approach. The samples selected 42 enterprise units of analysis. Tools of data analysis in this study using Altman Z "-Score modificated and Springate S-Score. The results from each model in the count back using logistic regression to see the best model in predicting bankruptcy. The results of this study indicate that the Altman Z "-Score modificated and Springate S-Score, none of the models in this study can be used to predict the bankruptcy of public companies in Indonesia.
SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH Shelvia Rezeki; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.994

Abstract

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS INSPEKTORAT KABUPATEN BENGKULU TENGAH) Novita Fitriyani; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.989

Abstract

This study aims to determine how much influence the Accrual Based Accounting, Internal Control Systems and Financial Statement Quality on the Accountability of Government Institution Performance, at the Central Bengkulu District Inspectorate.Based on the results and hypothesis testing that has been described, accrual-based accounting has a significant effect with the value of 0.714 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the first hypothesis Accrual Based Accounting the hypothesis is accepted. The internal control system has a significant effect with a value of 0.801 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the second hypothesis, the internal control system is accepted. The quality of financial statements has a significant effect with a value of 0.774 on the accountability of government performance in the Central Bengkulu Inspectorate, this shows in the third hypothesis The quality of the financial statements is accepted. So that it can be concluded that Accrual Based Accounting, Internal Control System and Quality of Financial Statements have a significant effect on the accountability of the performance of government agencies in the Central Bengkulu Inspectorate, with a value of 82% and the rest is influenced by other factors outside the X variable in this study.
ANALISIS PENGARUH STRUKTUR MODAL (CAR) DANDANA PIHAK KETIGA (FDR) TERHADAP PROFITABILITAS (ROA) DENGAN KREDIT BERMASALAH (NPF) SEBAGAI VARIBEL INTERVENING PADA PERBANKAN UMUM SYARIAH DI INDONESIA Fitria Marisya
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.987

Abstract

This research focuses on the analysis of the influence of capital structure (Capital Adequacy Ratio/ CAR) and third-party Funds (Financing to Deposit Ratio/ FDR) towards Profitability (Return on Asset/ ROA) with Troubled Financing (Non Performing Financing/ NPF), as the Intervening Variables in the Public Sharia Banking In Indonesia. The data was obtained from the Indonesian Capital Market Directory (ICMD)and analyzed using Path Analysis with the help of AMOS programs22.The test results show some impact as follows: 1. The CAR has a positive and significant to FDR. 2. The NPF is not positive and significant to FDR. 3. The CAR is positive and significant to ROA. 4. The NPF is negative and significant to ROA. 5.The FDR is positive and significant to ROA. 6.The FDR is a significant intervening intervening variable between CAR and ROA in the form of partial mediation. 7.The FDRisasignificantandinfluential variable intervening between the NPF and ROA in the form of partial mediation. This research isexpected to be beneficial to investors, among others, and this research can be used as a consideration in making investment decisions. Also, the researchers can use this as a reference for any research related to capital structure (CAR), third-party Funds (FDR), profitability (ROA), and was the troubled Financing(NPF).
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Milda Fitriani Nainggolan; Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.995

Abstract

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
ANALISIS PENGALAMAN, SKEPTISISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN MENDETEKSI FRAUD (Study Kasus Badan Pemeriksa Keuangan Perwakilan Provinsi Bengkulu) Rina Trisna Yanti; Herlin Herlin
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.990

Abstract

The purpose of this study to analyze the relationship of experience and skepticism of auditor professionals with the ability to detect fraud (fraud) in Supreme Audit Agency, Representative of Bengkulu Province.This research includes descriptive research which is a problem formulation concerning the question of the existence of independent variables, either on one or more variables. Research respondents are auditors who work in Supreme Audit Agency, Representative of Bengkulu Province which amounted to 37 people. Data collection using questionnaire and data analysis using sperman rank correlation. The results showed that there is a significant relationship between the auditor's experience with the auditor's ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province (t count 29,644> t table 1,690). That is, the more experienced an auditor the ability to detect higher fraud. The correlation of the auditor's experience with the auditor's ability to detect fraud of .834 is at a very strong level of relationship. There is a significant correlation between professional skepticism of auditor with auditor ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province(t count 86,335> t table 1,690) That is, the higher skepticism of professional auditor hence ability to detect fraud also higher.Correlation of skepticism of professional auditor with auditor ability to detect fraud of 0.936 is at a very strong level of relationship
ANALISIS KINERJA KEUANGAN UNIT SIMPAN PINJAM PADA KOPERASI SERBA USAHA UPKD ARAU BINTANG JAYA KECAMATAN SUKARAJA KABUPATEN SELUMA Misparleni Misparleni; Neri Susanti; Rinto Noviantoro
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.996

Abstract

The objective of this research is to determine the financial performance of the savings and loan unit at Koperasi Serba Usaha UPKD Arau Bintang Jaya in Sukaraja Sub-District OF Seluma Regency The analytical method use was can analysis of financial performance from financial statements, namely the balance sheet and PHU( Calculation of Business Result). balance sheet and PHU (Calculation of Business Results). Using savings and loans assessment analysis based on the Deputy for Supervision of the cooperatives and small medium enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 in 2015-2017. The average score of the financial performance evaluation of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2015 was 68.10 with a fairly healthy assesment. Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2016 was 66.35 with a fairly healthy rating. The average score of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2017 was 66.60 with a fairly healthy assessment.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu) Sianturi Duma Roland; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.991

Abstract

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.
cover Jurnal Akuntansi Unihaz Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

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.

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