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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 176 Documents
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ANALISIS METODE PEMBAYARAN PAYLATER DARI DIMENSI KEPERCAYAAN DAN KEAMANAN Gusi Putu Lestara Permana; Adek Ika Elsiani
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

The fintech phenomenon in Indonesia continues to develop, one of the innovations is the service from an attractive fintech, namely pay later. Pay later which is a credit installment with a full digital service where the document submission is done online. This study aims to determine the trust and security in reusing the pay later feature on the marketplace. The object of this research is Pay later users who are located in Denpasar. The number of samples in this study was 50 respondents. The technique used is purposive sampling. The results showed that the variables of trust and security partially affect reuse. The trust variable has a positive and significant effect on the reuse of the pay later feature in the marketplace. Security has a positive and significant effect on reusing the pay later feature on the marketplace. The results of this study are expected to be useful for all Pay later users who use the Pay later feature as a reference in investigating the factors that influence the reuse of the Pay later feature.
PENGARUH VOLUME USAHA DAN HARGA POKOK PENJUALAN TERHADAP SISA HASIL USAHA Kiki Nurohmah; Eris Darsawati; Acep Suherman
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to determine the effect of business volume and cost of goods sold on the remaining operating results. The variables used in this study are business volume, cost of goods sold and the remaining operating results. This research was conducted at the Employee Cooperative of PT Sarandi in 2016 - 2021. The research method used was a quantitative method with an associative approach. The sampling technique used in this study is non-probability sampling with a total/census sampling technique. The data analysis used is parametric with multiple linear analysis. The results of the study of business volume have a positive effect on the remaining operating. Cost of goods sold has a negative effect on the remaining operating. And business volume and cost of goods sold have a simultaneous effect on the remaining operating. Therefore, the business volume and cost of goods sold need to be considered in cooperatives because they will affect the residual value of operating results.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PT.SUMBER SATWA SEJAHTERA DI MEDAN Dayani Pohan, Tasya Rahma; Syafina, Laylan
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2922

Abstract

The study identified the problems as follows: Revenue realization has not reached the budgeted target, and Budget difference has not fully benefited because there is a significant decrease in actuality in 2019 to 2021. have not got the set budget and know how to apply responsibility accounting in evaluating the performance of revenue centers. This research method uses a literature review with a descriptive approach, part of qualitative research methods. Has the aim of collecting scientific data and information in the form of theories, books, and journals as solutions and the basis for arguments. The qualitative method refers to an in-depth understanding of specific main ideas. It is concluded that the existing revenue performance assessment still has complex problems and requires a lot of improvement, starting from internal and external constraints. The approach taken must also use Top-Down because it can clarify the authority and responsibility in each section and division and be guided directly from the leadership to the staff and employees of PT. Sumber Satwa Sejahtera. The approach used is Top-Down to clarify each division's authority and responsibility. The fact is that actual income does not match the estimated revenue due to changes in circumstances such as changes in the price of chickens per unit/kilogram, several sick chickens, loss of dead chickens, The increase in the price of essential commodities, the increase in selling prices due to deteriorating economic changes and the Covid-19 pandemic that hit Indonesia resulted in several restaurants being temporarily closed (lockdown).
PENGARUH KELANGKAAN MINYAK GORENG TERHADAP PENETAPAN HARGA JUAL DAN PENGELOLAAN LABA PADA UMKM USAHA MAKANAN DI DESA CIKEMBAR Muhamad Hisab; Idang Nurodin
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

The scarcity of cooking oil that occurred starting at the end of 2021 makes most food business msme actors, especially by frying, have to make various efforts to stay afloat and run their businesses. One of the factors of selling price fixing and profit management is the availability of raw materials from production. This research aims to determine the influence of the phenomenon of scarcity of cooking oil on the determination of selling prices and also profit management that occurs in food business msmes in Cikembar Village. The variables used in this study were the scarcity of cooking oil, selling price fixing and profit management either partially or simultaneously or together. This research is quantitative research. By using questionnaires and processed with statistical calculations using SPSS for windows version 25. The hypothesis is established using a two-party test (two tailed). Analytical techniques used normality test, heteroskedasticity, correlation, correlation analysis, simple linear regression analysis, determination coefficient analysis, t test and F test. This research shows that the scarcity of cooking oil that occurs has a significant effect on selling price determination and also profit management, both partially and simultaneously.
PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Jihan Lestiana
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to determine how the effect of the liquidity ratio as proxied by the Current Ratio and the solvency ratio as proxied by Debt to Total Assets on profit growth partially or partially. Along with the additional moderating variable, namely company size, which will strengthen or weaken the relationship between the Current Ratio and Debt to Total Assets on profit growth in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses quantitative research methods with an associative approach. The research population was 26 companies and 14 companies were used as research samples with a sample selection technique using purposive sampling technique. Theoretically, it is hoped that the results of this study can add knowledge and insight into profit growth using financial ratios, it is also hoped that this research can be useful as a reference source for further research. Practical usefulness Can be used as additional information in knowing the financial condition of the company. For investors, as information before making an investment, as well as for creditors, to find out the company's financial condition before making a loan to the company. For the author, it is hoped that the results of this study can add to the knowledge of more in-depth research and can be applied to the theory that has been obtained during learning in college. The results showed that the Current Ratio and Debt to Total Assets partially had no significant effect on profit growth. Meanwhile, simultaneously Current Ratio and Debt to Total Assets have a positive effect on profit growth. Then, the moderating variable shows that company size cannot moderate the relationship between Current Ratio and Debt to Total Assets on company profit growth.
Pengaruh Kelangkaan Minyak Goreng terhadap Penetapan Harga Jual dan Pengelolaan Laba pada UMKM Usaha Makanan di Desa Cikembar Hisab, Muhamad
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2776

Abstract

The scarcity of cooking oil that occurred starting at the end of 2021 makes most food business msme actors, especially by frying, have to make various efforts to stay afloat and run their businesses. One of the factors of selling price fixing and profit management is the availability of raw materials from production. This research aims to determine the influence of the phenomenon of scarcity of cooking oil on the determination of selling prices and also profit management that occurs in food business msmes in Cikembar Village. The variables used in this study were the scarcity of cooking oil, selling price fixing and profit management either partially or simultaneously or together. This research is quantitative research. By using questionnaires and processed with statistical calculations using SPSS for windows version 25. The hypothesis is established using a two-party test (two tailed). Analytical techniques used normality test, heteroskedasticity, correlation, correlation analysis, simple linear regression analysis, determination coefficient analysis, t test and F test. This research shows that the scarcity of cooking oil that occurs has a significant effect on selling price determination and also profit management, both partially and simultaneously.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PADA PEMERINTAH KOTA BENGKULU Shinta, Seftya Dwi; Oktridarti, Levy
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2890

Abstract

ABSTRACT The porpuse of this study is to find out the effect of human resource capacity, the utilization of information technology and accounting internal control for financial reporting information on the value of Bengkulu city government. The data used is primary data obtained from the results of questionnaires to the KK, BPM dan BPG Work Unit (SKPD) Bengkulu City Government. The samples used in the study were 55 respondents. Data analysis method used is multiple linear regression analysis. The research proves that the human resource capacity, utilization of information technology and accounting internal control positive effect on the value of financial reporting information to the government of Bengkulu
APAKAH METODE PEMBAYARAN PAYLATER AMAN? :SEBUAH INVESTIGASI DARI DIMENSI KEPERCAYAAN DAN KEAMANAN Lestara Permana, Gusi Putu; Elsiani, Adek Ika
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2808

Abstract

The fintech phenomenon in Indonesia continues to develop, one of the innovations is the service from an attractive fintech, namely pay later. Pay later which is a credit installment with a full digital service where the document submission is done online. This study aims to determine the trust and security in reusing the pay later feature on the marketplace. The object of this research is Pay later users who are located in Denpasar. The number of samples in this study was 50 respondents. The technique used is purposive sampling. The results showed that the variables of trust and security partially affect reuse. The trust variable has a positive and significant effect on the reuse of the pay later feature in the marketplace. Security has a positive and significant effect on reusing the pay later feature on the marketplace. The results of this study are expected to be useful for all Pay later users who use the Pay later feature as a reference in investigating the factors that influence the reuse of the Pay later feature.
Prediksi Potensi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Modifikasi Fadilah, Reisa Nurul
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2824

Abstract

This study aims to determine the potential for bankruptcy of the company by using a prediction tool, namely Altman Z-Score Modification. The sample used in this study is 7 companies with 24 population financial statements in the property and real estate subsector listed on the Indonesian stock exchange with an observation period in 2018-2021. The method used is a qualitative descriptive analysis technique. The data is processed from secondary data in the form of financial statements that are officially accessed through the Indonesian stock exchange database. The non-probability method used is the purvosive sampling method and the data is processed using the modified Altman Z-Score formula. The results showed that in the gray zone with a score of 1.1-2.6, namely PT Agung Podomoro Land Tbk in, PT Alam Sutera Realty Tbk in 2018-2021 and PT PP Property Tbk in 2020-2021 and in a safe zone condition. with a score of > 2.6, namely PT Jaya Real Property Tbk, PT Nusantara Almazia Tbk, Plaza Indonesia Realty Tbk, PT Pakuwon Jati Tbk in 2018-2021.
Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi Pada PT. Olympic Furniture Gemilang Bogor Yunira, Erika
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2829

Abstract

Erika Yunira (1830611092) Universitas Muhammadiyah Sukabumi. Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi (Pembimbing Gatot Wahyu Nugroho, M.Ak., C.A dan Idang Nurodin, S.Ip., M.M). Penelitian ini bertujuan untuk mengetahui pengendalian persediaan bahan baku dalam perencanaan produksi pada PT. Olympic Furniture Gemilang. Bahan baku utama yang digunakan PT. Olympic Furniture Gemilang adalah kayu particle board (PB), medium density fibreboard (MDF) dan solid wood. PT. Olympic Furniture Gemilang mengolah kayu menjadi lemari pakaian, meja, kitchen set dan rak-rak serbaguna lainnya. Masalah yang dihadapi oleh perusahaan dalam kaitannya dengan persediaan bahan baku diantaranya adalah pembelian yang optimal, persediaan pengamanan, pemesanan kembali dan total biaya persediaan bahan baku. Untuk menjawab permasalahan yang ada, penulis menggunakan metode Economic Order Quantity (EOQ). Perhitungan bahan baku yang optimal dengan menggunakan Economic Order Quantity (EOQ), perhitungan Safety Stock dicari dengan menggunakan standar deviation, perhitungan Reorder Point dan Total Inventory Cost dicari dengan menggunakan metode Economic Order Quantity (EOQ). Data yang digunakan adalah data pembelian dan pemakaian bahan baku kayu PB, MDF dan Solid Wood tahun 2021. Hasil penelitian menunjukan bahwa jumlah bahan baku ekonomis untuk setiap kali pembelian pada bahan baku PB tahun 2021 sebesar 315,84 m3 dengan frekuensi pembelian 19 kali, Safety Stock sebesar 349,636 m3, Reorder Point sebesar 1.909,192 m3, dan TIC menurut metode EOQ sebesar Rp 78.351,453. Bahan baku MDF tahun 2021 sebesar 137,61 m3 dengan frekuensi pembelian 10 kali, Safety Stock sebesar 44,233 m3, Reorder Point sebesar 416,785 m3 dan TIC menurut metode EOQ sebesar Rp 34.139,466. Bahan baku Soid Wood tahun 2021 sebsar 103,45 dengan frekuensi pembelian 8 kali, Safety Stock sebesar 85,849 m3, Reorder Point sebesar 296,425 m3 dan TIC menurut metode EOQ sebesar Rp 25.666,556. Dari hasil diatas, dapat disimpulkan bahwa perusahaan dapat mempertimbangkan untuk menggunakan metode EOQ dalam pengendalian persediaan bahan bakunya.

Page 10 of 18 | Total Record : 176

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