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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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Pengaruh Volume Usaha dan Harga Pokok Penjualan Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Karyawan PT Sarandi Nurohmah, Kiki
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.v5i1.2778

Abstract

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 results with a significance of 0.000 <0.05 and tcount > ttable (47.009 > 1.99495). Cost of goods sold has a negative effect on the remaining operating results with a significance of 0.000 <0.05 and tcount > ttable (43.156 > 1.99495). And business volume and cost of goods sold have a simultaneous effect on the remaining operating results with a significance of 0.000 < 0.05 and Fcount > Ftable (1107,045 > 3,13). The contribution of the variable of operating volume and cost of goods sold to the remaining operating results is 97%. Keywords: Business Volume, Cost of Goods Sold, Remaining Operating Income
PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI heryadi, rendi
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.v5i1.2805

Abstract

This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit. Keywords: raw material cost, selling price and Profits
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan dan Minuman di BEI Periode 2017-2021 Lestiana, Jihan
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.v5i1.2815

Abstract

This study aims to determine how the effect of the liquidity ratio proxied into Current Ratio and solvency ratio proxied into Debt to Total Assets on profit growth partially or partially. Simultaneously with additional moderating variables, 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. The results showed that partially or t-test Current Ratio has a significant negative effect on profit growth. Then the Debt to Total Assets has 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.
Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi Amelia, Siti Amel
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.v5i1.2841

Abstract

This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.
PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP GROSS PROFIT MARGIN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA Izzah, Elza 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.v5i1.2874

Abstract

This study aims to determine the effect of the Current Ratio and Total Asset Turnover on Gross Profit Margin during the COVID-19 pandemic. The variables used in this research are Current Ratio, Total Asset Turnover and Gross Profit Margin. This research was conducted on hotels, restaurants and tourism sub-sector companies listed on the IDX during April 2020-September 2021. The method used is quantitative, with an associative approach, the measurement scale is the ratio scale. The sampling technique used was purposive sampling and the data collection technique was the secondary data source. The results of the Current Ratio test have a significant effect on Gross Profit Margin with a significance of 0.001 < 0.05 and tcount > ttable (3.373 > 1.991). Total Asset Turnover has a significant effect on Gross Profit Margin with a significance of 0.042 <0.05 and tcount > ttable (2,071 > 1,991). And Current Ratio and Total Asset Turnover have a significant effect on Gross Profit Margin with a significance of 0.003 < 0.05 and Fcount > Ftable (6.456> 3.115). The contribution of the variable current ratio and total asset turnover to the gross profit margin is 14.4%
PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN Seventeen, Winny Lian; yulianasari, nina
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.v5i1.2892

Abstract

This study aims to examine the effect of family economic conditions and lecturer competencies on student achievement in the economics and business faculty of Prof. University. Dr. Hazairin, SH. This research was conducted by the Faculty of Economics and Business, Prof. University. Dr. Hazairin, SH. The number of samples in this study were 93 respondents. The results showed that 24.1% of the variables of family economic conditions and the competence of lecturers were able to explain the variables of student learning achievement. Based on the results of the simultaneous test, the variables of family economic conditions and the competence of lecturers affect student learning achievement, while based on the partial test, the variables of family economic conditions affect student learning achievement and lecturer competencies affect student learning achievement.
PENGARUH PEMBELAJARAN AKUNTANSI KEUANGAN, LITERASI KEUANGAN, DAN KONTROL DIRI TERHADAP PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS PROF.DR HAZAIRIN SH Meinarti, Seli; Seventeen, Winny Lian; Adiastuti, Siti; Hariyanto, Hariyanto; Safitri, Intan
Jurnal Ilmu Akuntansi Vol 5 No 2 (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.v5i2.3130

Abstract

Several factors that can affect a person's financial behavior are internal and external factors. The purpose of this study is to determine and analyze the effect of learning financial accounting, financial literacy, and self-control simultaneously and partially on the financial behavior of students of the Faculty of Economics, Prof. University. Hazairin SH. The type of research taken by the researcher is quantitative research using the ex-post facto method. The population in this study were students of the Faculty of Economics, University of Prof. Hazairin SH, totaling 644 students. Researchers took samples using purposive sampling technique with a total of 118 students. The data collection techniques used in this research are questionnaires and tests. While the data analysis technique used by the researcher used multiple linear regression analysis with the help of the SPSS version 21.0 application program. After conducting the research, the researchers found that the results of data analysis proved that: (1) learning financial accounting, financial literacy, and self-control simultaneously had a significant effect on financial behavior, (2) there was a significant effect of learning financial accounting on financial behavior, (3 ) financial literacy has a significant effect on financial behavior, (4) self-control has a significant effect on financial behavior
MENGUKUR KESUKSESAN IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI BALI DENGAN MODEL DELONE DAN MCLEAN Lestara Permana, Gusi Putu; Cahyaning Putri, Ni Putu Eka
Jurnal Ilmu Akuntansi Vol 5 No 2 (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.v5i2.3261

Abstract

Through the use of Management Information Systems, the company has utilized technology to help improve service and business quality. The Management Information System used in the organization, for example at the Regional Office of the Ministry of Religion of the Province of Bali which uses a Management Information System as a tool for achieving goals based on the application they use. The Regional Office of the Ministry of Religion of Bali Province made the decision to use the Application from the Institutional Level Financial Application System (SAKTI) in January 2022. The results of this study suggest that, the four main constructs of Information Quality to users, System Quality to Users, System Quality to User Satisfaction, and Users to Net Benefits, were rejected based on test results which indicated that these constructs were not able to assess the successful implementation of the application. Institution Level Financial Application System (SAKTI). However, Information Quality on user satisfaction, Service Quality on users, Service Quality on User Satisfaction, Users on User Satisfaction and User Satisfaction with Net Benefits, of the 5 constructs were accepted based on test results which indicated that this construct was able to assess the success of the implementation of Application of the Institution Level Financial Application System (SAKTI) at the Regional Office of the Ministry of Religion of the Province of Bali.
SISTEM PERPAJAKAN, NORMA DAN KEADILAN PADA PENGGELAPAN PAJAK Sari, Luhdina Eka; S, Yayuk; Bau, Leonarda; mukoffi, ahmad mukoffie; Indah, Sri
Jurnal Ilmu Akuntansi Vol 5 No 2 (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.v5i2.3291

Abstract

Abstract Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.
PENGARUH TAX AVOIDANCE, PROFITABILITAS DAN LAVERAGE TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Putri, Meyna Ananda; Taufiq, Eindye
Jurnal Ilmu Akuntansi Vol 5 No 2 (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.v5i2.2894

Abstract

Abstrak Penelitian bertujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap nilai perusahaan. Populasi yang digunakan pada penelitian ini yaitu seluruh perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa terdapat pengaruh negatif namun tidak signifikan antara tax avoidance terhadap nilai perusahaan. Sementara itu profitabilitas dan leverage menunjukan pengaruh positif signifikan terhadap nilai perusahaan. Hasil penelitian menyarankan agar para investor memperhatikan tingkat tax avoidance, profitabilitas dan leverage dalam perusahaan untuk dapat membantu memilih perusahaan yang tepat dalam berinvestasi. Kata kunci : tax avoidance, profitabilitas, leverage dan nilai perusahaan Abstract This study aims to determine the effect of tax avoidance, profitability, and leverage on firm value. The population used in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange. The results showed that there was a significant but insignificant effect of tax avoidance on firm value. Meanwhile, profitability and leverage showed a significant positive effect on firm value. The results of the study suggest that investors pay attention to the level of tax avoidance, profitability, and leverage in a company to be able to help choose the right company to invest in. Keyword : tax avoidance, profitability, leverage and firm value

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