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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 KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN VARIABEL INTERVENING PENDAPATAN Khairunnisa Zahira Asri; Yeni, Fitri; Eliza
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: 10.32663/18k08v40

Abstract

This study aims to determine the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers with the income variable as an intervening variable at the Samsat Office in Sawahlunto City. This type of research is quantitative research. The sampling technique used Accidental Sampling. The number of sample respondents in this study was 100 respondents. Data collection technique used a questionnaire conducted at the Samsat Office in Sawahlunto City. The results of this study indicate that taxpayer awareness influences income, while tax knowledge and public service accountability do not influence income. Additionally, taxpayer awareness, tax knowledge, and income influence taxpayer compliance. Meanwhile, public service accountability does not influence taxpayer compliance. Income cannot mediate the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers.
MENGUKUR PENGGUNAAN INSURTECH DARI DIMENSI INOVASI, SALURAN KOMUNIKASI, WAKTU, DAN SISTEM SOSIAL DI KOTA DENPASAR. Lestara Permana, Gusi Putu; Swardyani, Winda; Laksmi P, Kadek Wulandari; Arta Jaya Kusuma, Putu Sri
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/qwjesh59

Abstract

 Advancements in technology are crucial for accessing information in a number of fields, including industry, education, health, and the economy. The lives of individuals become more practical and efficient when they use technology because everything can be done with ease. Many societal organizations have taken use of the internet's rapid advancements to produce new advances in information systems and technology; one such invention is financial technology (Fintech). Insurtech is one type of fintech; it uses technology to gather and examine massive volumes of data (big data) in order to more precisely assess risks. The respondents to this study were Denpasar people who used insurance insurtech, The research methodology employed in this study is purposive sampling. The results of this calculation sample size of this research are 125 respondens. The result shows innovation has a positive relationship with insurtech users and this implies that there will be a rise in insurtech users if the innovation variable rises. Communication channels have a positive relationship with insurtech users, this implies that there will be a rise in insurtech users if the communication channel variable rises. Time has a positive relationship with insurtech users. This implies that there will be a rise in insurtech users if the social system's factors rise.
PENGARUH KUALITAS PELAYANAN SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR SAMSAT KOTA CIMAHI) Manullang, Agnes Theresia; Vinny Stephanie Hidayat; Riki Martusa3
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/r0ka4r65

Abstract

This study aims to determine whether there is an effect of SAMSAT services on taxpayer compliance in paying motor vehicle taxes. This research is a case study. Data were obtained by conducting observations and questionnaires directly to taxpayers in SAMSAT Cimahi city. The sample used is 50 respondents. The data analysis technique used is data quality test, classical assumption test, and hypothesis testing. The results showed that service quality had an effect on taxpayer compliance based on the test results with the partial regression coefficient test (t test) obtained t count 2.787 with a value of Sig. 0.002. This means that the service quality variable partially affects taxpayer compliance
PREDIKSI POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Putu, Purnama Dewi; I Ketut Surya Aristya Atmaja
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: 10.32663/6qg96s27

Abstract

  Seiring dengan perkembangan zaman persaingan antar perusahaan semakin meningkat, jika pihak perusahaan tidak bijak dalam menangani keuangan maka bukan tidak mungkin Perusahaan tersebut akan mengalami financial distress. Grand theory dalam penelitian ini teori agensi dan teori sinyal. Metode pada penelitian ini adalah kuantitatif deskriptif dengan total populasi sebanyak 23 perusahaan dan 115 laporan tahunan sebagai sampel, Teknik analisis data pada penelitian ini adalah menghitung rasio yang digunakan pada model altman z-score lalu menghasilkan nilai z-score pada setiap Perusahaan dalam 5 tahun terakhir yang dimana nilai zscore tersebut akan digunakan untuk mengidentifikasikan perusahaan tersebut mengalami finansial distress atau tidak. Hasil pada penelitian ini yaitu pada tahun 2018 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2019 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area) dan 3 perusahaan yang (distress). Pada tahun 2020 terdapat 7 perusahaan yang (safe), 11 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2021 terdapat 5 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 5 perusahaan yang (distress). Pada tahun 2022 terdapat 7 perusahaan yang (safe), 13 perusahaan yang (grey area), dan 3 perusahaan yang (distress).
PENGARUH BIAYA MAINTENANCE TERHADAP LABA PERUSAHAAN Manurung, Elizabeth Tiur Manurung; Meta Aulia Rizqi; Angela Novita Sutanto; Adriano, Mayang Gitakusumah
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/nyjrqm29

Abstract

This research aim is  to investigate the influence of maintenance costs on company profits in the context of manufacturing industry. The study is conducted on companies operating in food and beverage production sector, specifically PT Mayora Indah Tbk. Quantitative descriptive analysis method is used to examine this research, with maintenance costs as independent variable and net profit as the dependent variable. The result shows a significant positive regression between maintenance costs and net profits. Investing in good maintenance can enhance operational safety and product quality, positively influence long-term profits , and improve the company's reputation, and. Therefore, the manager must take the maintenance costs into account when calculating the company's expenses, because maintenance costs significantly affect on the company's profit. This research utilizes the latest data from company financial reports for the period 2016-2024, which was not available in previous studies, thereby providing more up-to-date insights into the relationship between maintenance costs and company profits.
EFISIENSI PENGGUNAAN KAS DAN PENGGUNAAN ASET TERHADAP LABA PT ACE HARDWARE INDONESIA TBK PERIODE 2014 - SEPTEMBER 2023 Belinda, Jane Metta; Anggraini, Vanya Almira; Calista, Kanaya; Manurung, Elizabeth T
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/akbe1s08

Abstract

Increasingly tight business developments and competition encourage companies to increase the efficiency and effectiveness of their cash and asset management. PT Ace Hardware Indonesia Tbk, as a leading retail company, needs to optimize its inventory management to increase profits. Cash turnover and total assets turnover are two important indicators for measuring the efficiency of cash and asset management. This research aims to examine the effect of cash turnover and total assets turnover on the profits of PT Ace Hardware Indonesia Tbk. This research uses secondary data from the quarterly financial reports of PT Ace Hardware Indonesia Tbk for the period 2014 to September 2023. Data analysis was carried out using multicollinearity tests, f tests, t tests, determinant coefficients, and multiple linear regression analysis. Simultaneously, the research results show that cash turnover and total assets turnover have an influence on PT Ace Hardware Indonesia's profits for the period 2014-September 2023. The results of the partial total assets research have a positive and significant influence while partial cash turnover has a negative and significant influence on PT Ace Hardware Indonesia's profit for the period 2014-September 2023.
ANALISIS KINERJA BANK BKE SETELAH DIAKUISISI MENJADI BANK SEABANK DENGAN MENGGUNAKAN UKURAN ROE DAN ROA Anthony, Frankie; Gina Oktafiyanti; Elizabeth Tiur Manurung
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: 10.32663/9efwxa53

Abstract

The development of technology is currently felt by us, especially in the banking sector. Currently, there are many digital banks that are present around the Indonesian people to facilitate banking activities. One of the digital banks that are in great demand by the public is Bank Seabank. Bank Seabank is a bank that emerged from the acquisition of Bank BKE. The acquisition process that occurs in a company does not always go as expected. In this study, researchers will see how Bank BKE performed after being acquired into Bank Seabank. In this study, researchers used quantitative research methods with the aim of calculating whether there were significant changes when changing management from Bank BKE to Bank Seabank. In this study, Return on Assets and Return on Equity were also used as benchmarks for company performance. The result of this study is that after going through a management change from Bank BKE to Bank Seabank, no significant performance changes were found. 
REMOTE AUDIT UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI novia Mega Putri; Salsabila Aprilia; Tri Ratnawati
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/tb4fk674

Abstract

This research aims to examine the effectiveness and efficiency of remote audits in the context of modern auditing, identify the challenges faced, and provide solutions to overcome these challenges. Remote audits use information and communication technology to carry out the audit process remotely, offering flexibility and significant cost savings. However, its implementation faces various challenges such as data security and technology gaps. This research uses qualitative descriptive approach data through literature studies to analyze the benefits, challenges and solutions in implementing remote audits. The research results show that remote audits can increase audit effectiveness and efficiency through real-time access to data and flexibility in audit implementation. However, to optimize these benefits, strong data security measures and adequate technology training are needed for auditors and audited entities.
PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015) Dika Candra Laili; Fitria Ayu Islamiyah; Tri Ratnawati
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/byzcbd05

Abstract

Growth has become a demanding goal for most companies.  In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems.  However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources.  This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems.   This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Rista Intan Permata Sari; Windiana Wahyu Ekaputri Suwondo; Yunia Six Putri; Wandira Regita Putri Cahyani; Sabhita Kamila Jasmine; Annisa Rahma Qur'aini
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: 10.32663/62saka11

Abstract

This research aims to investigate the impact of three main factors, namely managerial ownership, dividend policy, and debt policy, on firm value. Company value is vital parameter in evaluating the performance ans achievements of company in the market. To achieve a significant increase in company value, management must consider various internal and external factors that can influence their strategic decisions. In this study, researchers focused on these three factors, identifying their relationship to firm value. Manageril ownership is the main focus in assessing the extent to which managers have interest and incentives that are in line with the company's long-term goals. We also explore whether companies with consistent dividend policies tend to have a higher value in the market, as this can be considered an indicator a company's financial stability and health. By understanding the impact of managerial ownership, dividend policy, and debt policy, management  can take appropriate steps to achieve the company's long-term goals and increase shareholder confidence.  

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