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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 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz" : 8 Documents clear
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, DAN DEWAN KOMISARIS TERHADAP STRUKTUR MODAL indriyani Novitasari; Kartika Hendra Titisar; riana rachmawati Dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1336

Abstract

Capital structure is the most important part of the company's activities. Source of funds acquired capital structure consists of the source of funds from within the company and outside the company. The capital structure is comparing total debt to capital. The capital structure is measured by DEBT to Equity Ratio (DER). The purpose of this research is to test and analyze the influence of liquidity, profitability, asset structure, business risk, and board of Commissioners on capital structure. The population in this study as much as 10 pharmaceutical companies registered in IDX period 2014-2018. The sample selection technique is purposive sampling. A method used multiple linear regression. Results showed that the liquidity variables, profitability, asset structure, business risk, and Board of Commissioners affected the capital structure. Adjustes R Square value of 0.658. This indicates that a variable variance in the capital structure of 65.8% can be explained by variables, 34.2% explained by factors – other factors outside of the investigation
Penerapan Sitem Informasi Akuntansi Koperasi Simpan Pinjam elviza diana; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1331

Abstract

Suatu koperasi dapat digunakan untuk mengembangkan pembangunan dan melakukan kegiatan yang berhubungan dengan ekonomi untuk meningkatkan kesejahteraan anggota-anggotanya.Terdapat permasalahan yang ada di Koperasi antara lain : Pengurus belum mampu menyusun laporan keuangan koperasi sesuai standar koperasi , Laporan dikerjakan masih secara manual, Koperasi tidak memiliki Standar Operasional Prosedur (SOP) pemberian kredit. Laporan keuangan yang tidak disusun sesuai dengan standar pembukuan yang ada sangat merugikan masyarakat karena masyarakat selaku pemilik koperasi tidak pernah mengetahui bagaimana pengelolaan dana yang telah mereka setorkan. Selain itu dengan tidak disusun laporan keuangan koperasi juga kehilangan kesempatan untuk mendapatkan tambahan bantuan dana dari pihak-pihak terkait misalnya dari bank. Untuk mengatasi permasalahan tersebut maka tujuan penelitian ini adalah untuk mendisain aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam, menerapkan aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam kepada pengurus koperasi simpan pinjam. Metode pengembangan sistem digunakan metode waterfal. Dengan adanya penelitian ini pengurus dapat menggunakan aplikasi keuangan koperasi simpan pinjam sehingga pelaporan keuangan koperasi lebih akurat dan efektif.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN Nia Agustina Dewi; Siti Nurlaela; Endang Masitoh
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1332

Abstract

This research was conducted in the food and beverage sub-sector companies listed on the Stock Exchange in the 2013-2018 period. In this study aims to determine the effect of leverage, liquidity, activity ratios and company size on profitability in the food and beverage sub-sector listed on the Stock Exchange in 2013-2018. The type of data used in this study is secondary data. The samples used in this study were 8 companies. Sampling in this study was conducted by purposive sampling method. The method of data analysis uses multiple linear regression test. The results of this study, namely: First, leverage does not affect profitability. Second, liquidity has no effect on profitability. Third, the activity ratio has no effect on profitability. Fourth, company size affects profitability. This research is beneficial for academics to be able to improve, improve their ability and understanding and can solve problems raised by the author regarding Leverage, Liquidity, Activity Ratios and Firm Size to Profitability.
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM MEMPEROLEH PEMBIAYAAN KREDIT Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1333

Abstract

This study aims to determine how the application of financial statement preparation for small and medium-sized businesses (SMEs) based on SAK ETAP in obtaining credit financing at the City of Bengkulu gift shop with data collection techniques, namely interviews and documentation. From the results of interviews and documentation, it was found that the Central SMEs Gift of Taste of the City of Bengkulu is quite feasible to obtain credit financing, this is seen from the financial statements presented in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). As for the obstacles faced by UKM Sentral By Cita Rasa Bengkulu City in the preparation of financial reports that refer to SAK ETAP namely the lack of qualified human resources and the lack of organization of steps in preparing financial reports.
PENGARUH PENGUMUMAN DIVIDEN TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1344

Abstract

In reality what happens in the capital market is investors like companies that provide more profits in the form of distribution of shares, as a consideration before investing funds owned. The distribution of these shares is expected to increase the income received by investors. Announcement of dividends can indirectly affect the risk of investors in making decisions to invest whether the announcement of dividends decreases or increases, because basically dividend announcements contain information that prospective investors will interpret that an increase or decrease in dividend announcements reflects the improvement or deterioration in the company's prospects In this study, the aim is to find out dividend announcements related to determining the distribution of income (earnings) between the use of income paid to shareholders as dividends or used within the company. Because of the importance of dividend announcements either increasing or decreasing that need to be considered in dividend decision making decisions for companies and dividend decision making decisions for companies and investment decisions for investors and assessing the systematic risk of a stock. In conducting this research using secondary data obtained from the IDX. From the results of this study it can be concluded that the announcement of dividend increases or decreases has no effect on systematic risk. Dividend announcements provide information about company performance that is increasing or decreasing (good or bad), so that dividend announcements are assumed to be the basis for investors to estimate (present) and future earnings.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Oktavia nur hidayah; endang Masitoh; riana rachmawati dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1334

Abstract

Tax avoidance is technique used by companies in minimizing the tax burden without violate the rules of taxation legislation. This study aims to examine factor affect tax avoidance. Some independent variabel which used this study include profitability (ROA), leverage (DER), capital intensity, firm size and the proportion of independent commissioners.The population of the research is the company of mining companies listed on Indonesia Stock Exchange. The sample was chosen by purposive sampling which consist of 12 companies in the period of 2016-2018. Data sources is secondary data obtained from BEI website (www.idx.co.id). The analysis technique used in this research is multiple linear regression analysis. Tax avoidance is measured through Effective Tax Rate (ETR). The result of the analysis showed that profitability (ROA) and capital intensity have effect on tax avoidance as for leverage (DER), firm size and the proportion of independent commissioners have no effect on tax avoidance. Therefore, the need for supervision from the government in mailing the reporting regulation of financial statements to minimize the practice of tax avoidance in the company.
ANALISIS KINERJA KEUANGAN PADA PT. SURYA TOTO INDONESIA Tbk iwin arnova
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1335

Abstract

Analysis of financial performance at Pt. Surya Toto Indonesia Tbk. Financial ratio analysis is intended to assess the risks and opportunities in the future. Measurement and relationship of one item to another item in the financial statements that appear in financial ratios can provide meaningful conclusions in determining the level of financial health of a company. This study aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2016-2018. The analysis was carried out using various financial ratios namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance during 2016 to 2018. Rate of return on net sales, Return on Equity of PT. Surya Toto Indonesia Tbk financial performance is not good. The value of Return On Assets, Current Ratio in 3 consecutive years is 2 times, which means the company's profitability is good. in 2018 is 2 times, and PT. Surya Toto Total debt to total assets, Interest coverage ratio, Receivables turnover ratio, Inventory turnover ratio, Accounts payable turnover where financial performance is good.
ANALISIS PERHITUNGAN BIAYA RATA-RATA PELAYANAN PASIEN RAWAT INAP DALAM PEMENUHAN STANDAR PELAYANAN MINIMAL (STUDI KASUS PADA RSUD SEKAYU KABUPATEN MUSI BANYUASIN) jumania septariani
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1330

Abstract

This study discussed the calculation of the average cost of inpatient services in meeting the Minimum Service Standards at Sekayu District General Hospital in achieving hospital service assessment indicators. This study examined financial data within a period of 3 (three) years, namely 2017-2019. In this study, the author used quantitative descriptive analysis techniques. Quantitative descriptive technique used was by calculating the average cost of inpatient services in meeting the Minimum Service Standards at the Sekayu District General Hospital of Musi Banyuasin and analyzing the level of utilization of health service facilities, quality of service, and level of service efficiency by calculating assessment indicators hospital services. The calculating results of achieved indicators that was Bed Occupancy Rate (BOR) of 90.8%, Average Length of Stay (Av LOS) was for 3 days, Bed Turn Over (BTO) was by 85 times, Turn Over Inverval (TOI) was for 1 day, Gross Death Rate (GDR) was of 1 person, Net Death Rate (NDR) was of 1 person.

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