cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
https://journals.unihaz.ac.id/index.php/jaz
Contact Email
-
Phone
+6285839177063
Journal Mail Official
jurnalakuntansiunihaz@gmail.com
Editorial Address
Fakultas Ekonomi Program Studi Akuntansi Jln. A. Yani No. 1 Bengkulu
Location
Kota bengkulu,
Bengkulu
INDONESIA
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
 12   13   14   15   16 
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN PADA SPARE PART ALAT BERAT DI KOTA BENGKULU cahyani, dwi sinta; Herawati, Helmi; Arnova, Iwin
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/sz765750

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengenaan PPN dan PPNBM berpengaruh terhadap daya beli konsumen spare part alat berat di kota Bengkulu. Jenis Data yang digunakan dalam penelitian adalah data kuantitatif. Sampel dalam penelitian ini adalah 50 wajib pajak yang melakukan pembelian sparepart alat berat di Kota Bengkulu pada tahun 2023. Metode analisis yang digunakan adalah penelitian deskriptif Hasil penelitian menunjukkan Variabel X 1 (Pengenaan PPN) menunjukkan nilai thitung Lebih besar Ldari LTtabel (2,749>1,677) dan lnilai signifikansi sebesar l0,008 l< l0,05. maka H0 ditolak dan Ha diterima. Artinya X1 (Pengenaan PPN ) memiliki pengaruh yang positif dan signifikan terhadap Daya beli konsumen (Y). Variabel X2 (Pengenaan PPnBM) menunjukkan lnilai thitung lebih lbesar ldari ttabel L(6,075 L>1,677) dan nilai signifikansi sebesar 0,000 < 0,05. Karena nilai signifikansi lebih kecil ldari 0,05, maka H0 ditolak ldan Ha diterima. Artinya X2 (Pengenaan lPPnBM) memiliki pengaruh yang positif dan signifikan terhadap Daya beli konsumen (Y). Variabel X1 (Pengenaan PPN) dan Variabel X2 (Pengenaan PPnBM) memiliki pengaruh yang signifikan terhadap daya beli konsumen (Y) hal ini dibuktikan dengan nilai Fhitung l> Ftabel (28,904 l> l3,20) dan signifikansi sebesar l0,000 l< l0,05.
STUDI LITERATUR : FAKTOR-FAKTOR YANG DAPAT DIPENGARUHI OLEH AUDIT OPERASIONAL Kartika, Prilcilia; Yudiah, Mutiara Octaviani
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/19e94h66

Abstract

Penelitian ini bertujuan untuk menggambarkan perkembangan dari hal – hal apa saja yang dapat dipengaruhi oleh Audit Operasional. Penelitian ini merupakan penelitian kualitatif dimana peneliti menggunakan metode Systematic Literatur Review. Pengumpulan data dalam studi literatur ini menggunakan mesin pencari Google Scholar berdasarkan publikasi di tahun 2015 – 2023. Kata kunci yang digunakan saat mencari dengan Google Scholar yaitu Audit Operasional. Dari pencarian ini, hanya diambil jurnal artikel yang sudah terindeks jurnal sinta dan diperoleh 18 jurnal artikel terpilih sesuai dengan kategori pemilihan sampel dari tahun 2015 – 2023. Kata Kunci: Studi Literature Review, Audit Operasional
PENGARUH DEBT TO ASSET RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Prabandari, Hanna Andrea Era; Maulana, Jaka; Rohyana, Cahyat
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/787s7x27

Abstract

Changes in stock prices are one of the most important phenomena in financial markets. Every company has a goal to get a favorable share price, especially food and beverages sub-sector companies listed on the Indonesia Stock Exchange. This Final Project research aims to analyze changes in stock prices using debt to asset ratio and earning pershare analysis in food and beverages sub-sector companies. This research is a quantitative research type research. Debt to asset ratio and earning pershare as independent variables and stock price is the dependent variable. The sampling technique used in this study is purposive sampling technique, with the sample obtained being as many as 66 financial statements data of food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Data analysis techniques were carried out using the Data Normality Test, Product Moment Correlation, Multiple Correlation Analysis, Multiple Linear Regression Analysis, Coefficient of Determination, t Test, and F Test. The result of the t-test, a test conducted using IBM Statistic SPPS version 25, showed that the debt to asset ratio partially had no influence on stock prices and earnings pershare partially had a positive and significant effect on stock prices. The results of the F test show that the debt to asset ratio and earning pershare simultaneously have a significant effect on the stock price
FINANCIAL KNOWLEDGE DAN GAYA HIDUP DALAM MENGUKUR FINANCIAL BEHAVIOUR GENERASI Z DARI PERSPEKTIF PENGGUNAAN MOBILE PAYMENT Lestara Permana, Gusi Putu; Adnyani, Ni Putu Mita; Laksmi P, Kadek Wulandari
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vqwarc17

Abstract

This study aims (1) to determine the effect of financial knowledge on the financial behavior of mobile payment users. (2) to determine the effect of lifestyle on the financial behavior of mobile payment users. This research was conducted on a digital payment system, namely mobile payment. The population in this study is Generation Z who use mobile payment services in Denpasar City and the sample in this study is 80 respondents. The data analysis techniques used in this study are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, Simultaneous Significance Test (F-Test) and Partial Test (T-Test) with the help of SPSS software for windows.  Result of this research shows (1) financial knowledge has a significant positive effect on the use of mobile payments, (2) lifestyle has a significant positive effect on the use of mobile payments
PENINGKATAN NILAI PERUSAHAAN: PERAN KUNCI PROFITABILITAS, UKURAN PERUSAHAAN, DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) Pirlo Putri Amiefa Noer
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/zxmv0m94

Abstract

Penilaian nilai perusahaan adalah aspek yang sangat penting dalam dunia bisnis saat ini. Hal ini melibatkan penilaian aspek finansial dan non-finansial yang mempengaruhi nilai suatu perusahaan. Dalam konteks ini, faktor-faktor seperti profitabilitas, ukuran perusahaan, dan Tanggung Jawab Sosial Perusahaan (CSR) muncul sebagai elemen penting yang membentuk nilai perusahaan. Penelitian ini bertujuan untuk mengkaji peran kunci faktor-faktor ini dalam penilaian nilai perusahaan, serta untuk menyelidiki interaksi dan dampak gabungan mereka pada penilaian nilai perusahaan. Hasil dari literatur review ini menunjukan hubungan antara CSR, profitabilitas, dan ukuran perusahaan dengan peningkatan nilai perusahaan adalah kompleks dan tergantung pada berbagai faktor, termasuk praktik CSR yang baik, profitabilitas yang konsisten, serta ukuran perusahaan yang efisien dan inovatif; dampaknya bervariasi tergantung pada konteks dan perlu dilakukan analisis cermat.
DAMPAK PENTUPLE BOTTOM LINE TERHADAP NILAI PERUSAHAAN (STUDI PADA SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Ayu Febryanti, Elisa; Dewi N.O, Chyntia; Alya, Qhuluqi; Yovita R. Pandin, Maria
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/d6td1a16

Abstract

This study aims to analyze the impact of the pentuple bottom line influence on company value in the pharmaceutical sector listed on the Indonesia Stock Exchange (BEI). The pentuple bottom line approach refers to a framework that evaluates company performance based on five main factors: Profit, People, Planet, Phenotechnology, and Prophet. Descriptive quantitative research method with secondary data from company sustainability reports was used. The study population consisted of pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used was purposive sampling. Data analysis in this study used the software SPSS version 22 as a tool. Data techniques used in this research included descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, coefficient of determination (R2) test, T-test, and F-test used to examine the relationship between the pentuple bottom line approach and company value in the pharmaceutical industry on the Indonesia Stock Exchange. This study is expected to provide insights into the importance of implementing sustainable business practices and social responsibility in enhancing company value.
PENGARUH PERENCANAAN PAJAK, KEWAJIBAN MORAL DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN DIGITALISASI ADMINISTRASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Safri Yetmi, Yosi
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0ez0mb52

Abstract

This research aims to determine the influence of Tax Planning, Moral Obligations, and Tax Audits on Corporate Taxpayer Compliance with the Digitalization of Tax Administration as a Moderating Variable in companies located in the Tangerang Regency area. The sample used in this research was 93 respondents taken using purposive sampling techniques. The data used in this research is primary data with data collection methods using questionnaires distributed to respondents. The data analysis method uses Partial Least Square (PLS) via the SMART PLS application version 4.0. The results of this research show that: Tax Planning, Moral Obligations and Tax Audits have a positive and significant effect on Corporate Taxpayer Compliance. Digitalization of Tax Administration is able to moderate the influence of Tax Planning, Moral Obligations and Tax Audits on Corporate Taxpayer Compliance. It is hoped that the results of this research can be used as consideration for taxpayers to be aware of their contribution in paying taxes, and for tax authorities to continue to carry out evaluations to increase taxpayer compliance.
EVALUASI SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DANA PROGRAM BANTUAN OPERASIONAL SEKOLAH (BOS) AFIRMASI PADA SEKOLAH DASAR NEGERI (SDN) DI KABUPATEN SELUMA Pebriansyah, Redho; Hilal Perdana Kusuma, Fathul; Mahrina, Helvoni
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/fy5ec669

Abstract

This study aims to determine the evaluation of the accounting system for cash receipts and disbursements of Affirmation School Operational Assistance Funds (BOS) at State Elementary Schools (SDN) in Seluma Regency. This type of research is descriptive qualitative, namely research that describes how the evaluation of the accounting system for cash receipts and disbursements of the Affirmation BOS program funds at SDN in Seluma Regency. The samples in this study were public elementary schools (SDN) in Seluma Regency that received affirmation BOS funds, namely SDN 131, SDN 180 and SDN 86 in Seluma district. The type of data used in this study is qualitative data. Sources of data used in this study are primary and secondary data sources collected through direct interviews. The results of this study indicate that the accounting system for cash receipts and disbursements of affirmative BOS funds at SDN in Seluma district has been running effectively and in accordance with PERMENDIKBUD No 16 of 2021.
ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT. ASKRINDO CABANG SURABAYA Oktavianty, Mufidah Sahla; Rachmawati, Titiek
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/mx9dyb13

Abstract

The purpose of the study is the role of management accounting information systems and management control systems in improving company performance at PT Askrindo Surabaya Branch. In this research design, the goal is to analyze employee performance at PT Askrindo Surabaya branch with a focus on the Management Accounting Information System and Management Control System. This research uses descriptive methods with a qualitative approach, and primary data collected through observation, interviews and documentation. PT Askrindo Surabaya Branch which is located at Jalan Biliton No. 30, Gubeng, Kec. Gubeng, Surabaya City, East Java The results of this study are used to determine the role of SIAM characteristics consisting of “broadscope”, “timeliness”, “aggregation”, and “integration” have been applied in various aspects of company operations. Broadscope characteristics of internal and external information have been covered both from the head office and each division such as Finance&Accounting, HR & General, Claims & Subrogation, and Marketing. Timeliness characteristics in the form of reports to branch heads are carried out once a year, information is obtained and reported by each division on a weekly or monthly basis. Aggregation characteristics in the form of reports from each division are carried out periodically, either weekly, monthly, or annually.Integration: Each division makes records through their respective systems such as ACS, FMS, and AIR.  To store all the data that has been recorded into the system as well as measure the decisions taken, checking financial statements and services to credit customers.
ANALISIS EFEKTIVITAS PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD PROVINSI YANG ADA DI PULAU SUMATERA Seventeen, Winny Lian; Purnamasari, Bunga
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0ghq7695

Abstract

This research was conducted to analyze the effectiveness of local taxes and levies on increasing PAD in the provinces of Sumatra Island. This type of research is qualitative with a descriptive analysis approach. The types of data are qualitative and quantitative data. The data analysis method used in this research is the Descriptive Analysis method. In addition, this study also uses quantitative analysis used in calculating the effectiveness of local taxes and local levies on increasing PAD. The results showed that out of 10 provinces, 9 provinces were categorized as very effective, while 1 province, Bengkulu, indicated an effective achievement although it did not exceed the target significantly at 93.29%. Research on the effectiveness of local retribution, there are 2 provinces with a very effective level of effectiveness, namely Aceh and South Sumatra. 3 provinces namely, Riau, Jambi and Lampung have an effectiveness level with a less effective category, while 5 other provinces have an effectiveness level with an ineffective category.

Page 14 of 18 | Total Record : 176

 12   13   14   15   16 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz More Issue