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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 DUKUNGAN MANAJEMEN PUNCAK, KECANGGIHAN TEKNOLOGI INFORMASI, KUALITAS SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDUAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: (Studi Kasus Pada Perusahaan Finance Di Kota Bengkulu) Sari, Liza Puspa; Yulianasari, Nina; Mahrina, Helvoni
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.v5i2.3139

Abstract

Th"is study aims to see how much influence top management support, information technology sophistication, information system quality and individual performance have on the effectiveness of accounting information systems in finance com"panies in Bengkulu city.From the results of the t-test above, obtained a significant value (p) f"or the variables of top management support, information technology sophistication, quality of accounting information systems and individual performance are all less than 0.05 (p < 0.05), so the hypothesis is signifi"cant. H1, H2, H3 and H4 are accepted meaning that partially, each independent variable (top man"agement support, information technology sophistication, accounting information system quality and individual performance) has a significant effect on the effectiveness of accounting information systems.Based on the results of the F-test research, a significant value (p) = 0.000 <0.05 is obtained, the model u"sed in this study is feasible and acceptable, and the fifth hypothesis (H5) is accepted, namely the"re is a significant influence between top management support, information technology sophistication, quality accounting information systems and individual performance on the effectiveness of accou"nting information systems in finance companies in Bengkulu City.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD: Studi Kasus pada Pemerintah Kota Cimahi Makarimovic, Awwab; Setyanto, Eko; Handayani, Rini
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.v5i2.2952

Abstract

This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25. The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.
PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Putri, Nabila Novanda; Effendy, Lukman; Isnaini, Zuhrotul
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.v5i2.3006

Abstract

The financial performance of the firm is a measure of the success that the company has had in creating profits for the company. The research has the aim of knowing the effect of accounting conservatism and capital structure on the disclosure of the company’s financial performance. Purposive sampling was used for this study with a sample of 121 companies. Documentation technique is used to obtain research data. Data analysis used panel data regression. The results showed that accounting conservatism and capital structure had no partial effect on the company's financial performance.
FORMULASI KERANGKA KONSEPTUAL AKUNTANSI KEUANGAN: SEBUAH DESKRIPSI Saputra, Praja Hadi
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.v5i2.3094

Abstract

This study aims to describe in the form of a simple overview the structure of financial accounting meta-theory used by accounting standards in the world. A brief comparison made in this study provides an overview of how the two major accounting institutions in the world (FASB and IASB) formulated a conceptual framework and presented fundamental differences from each conceptual framework. In addition, this study also identifies how IFRS becomes a bridge for the difference between the two and creates uniformity in financial accounting standards or what we call harmonization.
ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN SEBELUM DAN SESUDAH PANDEMI COVID-19 Alfansa, Rayhan; Wibowo, Puji
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.v5i2.3005

Abstract

The presence of Covid-19 in the early 2000 shocked Indonesia in many aspects. The performance of regional governments in terms of of local budget management was questionable during the pandemic period. The purpose of this study is to analyze impact of Covid-19 pandemic to financial performance in regencies and cities under South Sumatera jurisdiction. This research is analysing the differences of financial independence ratio and financial effectiveness ratio of districts and cities in South Sumatera between before and post-COVID-19 pandemic period. The type of this research is quantitative research in form of comparative research by using saturated sampling. The data collection method which used by author are library method and non-behavioral observation method. The data process method which used by author are analysis method with using t-test and sample collection method. The final results of this research are there are no significant differences for financial independence ratio and there are significant differences for financial effectiveness ratio of districts and cities in South Sumatera between before and after COVID-19 pandemic
PENGARUH MOTIVASI INVESTASI, PENGETAHUAN INVESTASI DAN MODAL MINIMAL INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNIHAZ mahrina, helvoni; Shinta, Seftya Dwi
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3705

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi investasi, pengetahuan investasi dan modal minimal investasi terhadap minat investasi pada mahasiswa di Fakultas Ekonomi dan Bisnis UNIHAZ. Objek penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling.teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunujukan bahwa motivasi investasi, pengetahuan investasi dan modal minimal investasi berpengaruh signifikan terhadap minat investasi pada mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ.
A ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI PENJUALAN ONLINE DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Aulia, Dina
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3687

Abstract

This study aims to determine and explain the influence of subjective norms, perceived convenience, perceived benefits and perceived complexity on the interest in using e-commerce-based accounting information systems in online sales applications among business people in the city of Sukabumi. The population of this study is the people of the city of Sukabumi with a sample of business actors in various fields that utilize e-commerce-based accounting information systems. The number of samples in this study were 50 respondents with data collection techniques, namely distributing questionnaires through the G-Form. The results of the questionnaire were processed using the SPSS 25 application. The results of this study indicate that subjective norms, perceived convenience, perceived usefulness and perceived complexity have no effect on interest in using e-commerce-based accounting information systems in online sales applications (a case study of business people in the city of Sukabumi).
ANALISA KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA MENDATANG Aziz, lutfi
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3708

Abstract

This study aims to determine the ability of earning and cash flow to predict future cash flow. Population in this study were companies listed on the Indonesia Stock Exchange in 2013-2020. In this study, the variable of earning use proxy for net income and variable of cash flow use proxy for operating or cash flow. The sample used in this study was banking companies listed on that Indonesia Stock Exchange in the period 2013-2020. Processing of data was done by doing classic assumption test first and then proceed to test the hypothesis. The hypothesis was tested using multiple linier regression. The result showed that earning and cash flow have an effect in predicting cash flow.
A ANALISIS PEMAHAMAN DAN KESIAPAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM IMPLEMENTASI SAK EMKM Ghina Salsa Bila
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3690

Abstract

This study aims to determine of understanding and readiness of Micro, Small and Medium Enterprises (MSMEs) actors in Sukabumi City in implementing SAK EMKM. This study used a qualitative method with a descriptive approach using 5 informants as MSME owners in the city of Sukabumi. The data obtained are in the form of primary data obtained through interviews, as well as secondary data from books, library literature, documentation and journals. Based on the results of the discussion, it can be concluded that the application of accounting records in MSMEs has been implemented by MSME owners even with simple recording. Most of the MSME informants have implemented the concept of a business entity by separating business assets and personal assets. However, for applying the accrual basis in MSMEs, it cannot be implemented. MSME owners always record transactions when receiving and issuing cash and very minimal knowledge about SAK EMKM due to the absence of socialization from related parties.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, BELANJA MODAL, PERTUMBUHAN EKONOMI TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI BENGKULU Dhicky, Agung Setyo; Perdanakusuma, Fathul Hilal
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3825

Abstract

The purpose of this study was to determine whether economic growth affects the financial performance of district / city governments in Bengkulu province. the data source used in this study is secondary data. The sample used in this study was saturated method. which amounted to 10 (ten) consisting of 9 (nine) regencies and 1 (one) municipality in Bengkulu Province. The total sample studied for 1 year period 2019 - 2021, so there were 30 samples. The results showed that PAD had a significant effect on Local Government Financial Performance. Fiscal Balance Fund has no significant effect on Government Financial Performance Capital Expenditure has no significant effect on Local Government Financial Performance. Economic Growth has no significant effect on Local Government Financial Performance.

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