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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 PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023 Indri Tri Damayanti; Iwin Arnova; Winny Lian Seventeen
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: 10.32663/3gn4f232

Abstract

This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability.  The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. The results of the research Cash turnover affects profitability and Receivables turnover affects profitability in consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the significance value below the value of 0.05 (5%). cash turnover and accounts receivable turnover simultaneously (together) influence the profitability of consumer industry sector companies listed on the IDX in the 2019-2023 observation year. This can be shown from the value is below the value of 0.05 (5%).
EVALUASI PENGGUNAAN APLIKASI RENCANA KEGIATAN ANGGARAN SEKOLAH (RKAS) DAN REALISASI ANGGARAN TERHADAP HASIL AUDIT DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM PENCEGAHAN FRAUD  SMK NEGERI 03 KEPAHIANG aprilia, sely; riswandi, pedi; Yulianasari, nina
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/g60y9c49

Abstract

This research aims to determine the evaluation of the use of the School Budget Activity Plan (RKAS) application and budget realization on the audit results of school operational assistance funds (BOS) in preventing fraud at SMK Negeri 03 Kepahiang. Samples were taken using the saturated sampling method. The samples used were reports on the use of BOS funds for 2021-2023, RKAS Application data, interview results from school principals, school treasurers, school committees and interviews from the Bengkulu Province Education and Culture Office. The data analysis techniques used are data collection, data reduction, data presentation and data verification. Based on the research results, it shows that the use of the RKAS application helps in improving the management of the BOS Fund budget. And the realization of an appropriate budget and in accordance with planning contributes to reducing the potential for fraud.  
PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN :“Model Altman Z-Score, Foster F-Score, Springate S-Score, Ohlson Y-Score, Zmijewski X-Score, Fullmer H-Score, Zavgreen Pi Score, dan Grover G-Score” Muhamad Nasir; kamaludin; Pratana Puspa Midiastuty
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/vh5vvz52

Abstract

ABSTRACT This study aims to test the accuracy of predicting corporate bankruptcy models: (1) Altman Z Score which includes Altman, modified Altman, and modified Altman (2) Foster F-Score, (3) Springate S-Score, (4) Ohlson Y-Score, (5) Zmijewski X-Score, (6) Fullmer H-Score, (7) Zavgreen Pi Score, and (8) Grover G-Score. The research sample covers the period 2010-2016 and uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX). The number of observations used in this study was 1421 observations. From the overall test results, the accuracy results for companies that are predicted to be healthy and the order of accuracy are bankruptcy prediction Model 1) Zmijewski X-Score (99.50%), 2) Ohlson Y-Score (98.40%) 3) Fullmer H-Score (93.10%) 4) Grover G-Score (93%) 5) Altman Modified Z'-Score (82.77%) 6) Zavgreen Pi-Score (82.60%) 7) Altman Revised Z'-Score (67.75%) 8) Altman First Z-Score (64.11%) 9) Springate S-Score (58.60%) and 10) Foster F-Score (40.70%).  Testing for companies that are delisted later and from the bankruptcy prediction model declared bankrupt companies obtained the order of prediction accuracy is model prediction 1) Foster F-Score (68.25%) 2) Springate S-Score (61.90%) 3) Altman First Z-Score (26.42%) 4) Altman Revised Z'-Score (25.53%) 5) Fullmer H-Score (22.22%) 6) Zavgreen Pi-Score (20.63%) 7) Altman Modified Z"-Score (16.07%) 8) Grover G-Score (12.70%) 9) Ohlson Y-Score (3.17%) and 10) Zmijewski X-Score (0%).  
ANALISIS PENGGUNAAN METODE INDEX TIME SERIES UNTUK MENILAI KINERJA KEUANGAN PT. ADARO ENERGY TBK PERIODE TAHUN 2021-2023 Mustofa adin; Roy Irawan
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xmbvm808

Abstract

This study aims to assess and analyze the Financial Performance of PT. Adaro Energy Tbk using trend analysis. Trend analysis helps identify the direction of a company’s values by comparing them to a base year, which in this case is 2021. The research relies on quantitative daa derived from the company’s financial reports, particulary the balance sheet and income statement. These financial statements are converted into percentages to better understand the trends. The analysis reveals a decline in most key items or accounts in PT. Adaro Energy Tbk financial statements. Consequently, it can be concluded that the company’s financial performance, as assessed through the Time Series Index method, declined from 2022 to 2023
ANALISIS SOCIAL RETURN ON INVESTMENT (SROI) PADA PERUSAHAAN PEMENANG ASRRAT 2023 Glorya Oktavianti; Ida Bagus Ketut Bayangkara
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ne716c61

Abstract

Social Return on Investment (SROI) is based on seven principles, namely involving stakeholders, understanding change, being transparent, not claiming too much, providing important input, assessing priorities, and verifying results. The purpose of this study is to determine how social activities affect the calculation of Social Return on Investment (SROI). Social return on investment is a measurement method used to assess the social and environmental impacts of a program. The research was conducted using a qualitative approach by adopting a case study. The purpose of this study is to determine the social impact using the calculation of SROI. Based on SROI research at the PT PLN Nusantara Power company, there are findings obtained from SROI analysis starting from reporting, management, and benefits from social activities related to the object of research to measure the social impact that the company has carried out. Based on the results of SROI research on social program, it can be concluded that every RP 1 invested in PT PLN Nusantara Power's social program will generate social reciprocity of Rp 1.61. This ratio figure has provided economic, social, and environmental benefits.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA (LPD) Putu, Purnama Dewi; Ni Made Sukanadi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/j3bagn49

Abstract

Ketika lembaga keuangan mencapai kinerja maksimum, maka lembaga tersebut dianggap memiliki kualitas yang baik. Tujuan dari penelitian ini adalah untuk memastikan bagaimana manajemen risiko dan tata kelola perusahaan yang baik mempengaruhi kinerja keuangan Lembaga Perkreditan Desa di Kecamatan Mengwi. Penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini, 38 sampel LPD digunakan. Tiga orang dipilih dari masing-masing LPD, dengan total 114 responden. Proses pemilihan sampel menggunakan pendekatan purposive sampling. Melalui penyebaran kuesioner, data dikumpulkan. Dalam penelitian ini, teknik analisis data yang digunakan adalah analisis regresi linier berganda dan pengujian hipotesis melalui uji t. Temuan menunjukkan bahwa kinerja keuangan secara parsial dipengaruhi oleh tata kelola perusahaan yang baik, atau GCG. Kinerja keuangan secara parsial dipengaruhi oleh manajemen risiko. Variabel good corporate governance dan manajemen risiko memiliki pengaruh sebesar 80,6% terhadap kinerja keuangan. Agensi teori dan stewardship teori serta model yang digunakan dalam penelitian ini telah mampu mengukur kinerja keuangan.
PENGARUH PERPUTARAN MODAL KERJA DAN RASIO LEVERAGE TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Fajar Rianto; Meilani Purwanti
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pk3kt587

Abstract

This study aims to analyze the effect of working capital turnover and leverage ratio on financial difficulties in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The research analysis technique is multiple linear regression using SPSS 26. The results showed that working capital turnover had no effect on financial difficulties with a significant result of 0.908> 0.05. The results of the leverage ratio research have a negative effect on financial difficulties with significant results of 0.00 <0.05. Meanwhile, working capital turnover and leverage ratio simultaneously have a positive effect on financial difficulties with a significant F value of 0.00 <0.05.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Murfiqoh, Apriliani; Sri Handayani
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h6ybws77

Abstract

The main concern of investors when deciding how to invest in a company is the value of the company. Companies with a higher value are more attractive to investors. This study examines the impact of capital structure, profitability and good corporate governance on firm value. This study uses a causal design with multiple linear regression analysis. The sampling method used is the saturated sampling method, with a population consisting of non-financial sector BUMN entities on the Indonesia Stock Exchange during the period 2019-2022 with a total of 80 data and a sample of 80 data.  The secondary data were obtained from the financial reports published on the official website of the Indonesian Stock Exchange during the period considered. The results show that capital structure, profitability and GCG simultaneously affect firm value. Furthermore, GCG has a negative effect on firm value. Then, there is no effect of capital structure on firm value and profitability has no effect on firm value. The results of this study support the theory of the relevance of accounting information, where good corporate governance is bad news for investors and requires high costs.
PENGARUH UKURAN PERUSAHAAN SERTA GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2021 Ali Ridho Rozy; -, Yunita Fitria
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xnxa0v50

Abstract

This research aims to study and analyze the influence of firm size and good corporate governance on earnings management. The sample in this study consisted of twenty six manufacturing company in various industrial sectors listed on the indonesian stock exchange. The type of data used is quantitative data with data collection methods in the form of documentation methods. The data used in this research is secondary data sourced from company financial reports. The analytical tool used in this research is the SPSS version 25 program using multiple linear regression analysis with classical assumption tests. The results of this research show that firm size and audit committee have a significant and positive effect on earnings management, independent board of commissioners has a significant and negative effect on earnings management and institutional ownership has an insignificant and positive effect on earnings management.
ANALISIS SELISIH KURS TRANSAKSI MATA UANG ASING DITENGAH FLUKTUASI EKONOMI PADA PT PERTAMINA (PERSERO) TAHUN 2018-2023 Hasnawati, Pebriani; Cempaka, Putri; Aziza Arofani, Syofiatul; Rizki, Novia
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/qr252q05

Abstract

In recent years, uncertainty and fluctuations in the global economy, triggered by the Covid-19 pandemic, have posed significant challenges for companies, including PT Pertamina (Persero). One key issue is the volatility in exchange rates between the US dollar and the rupiah, which directly impacts cash flow and profitability, especially in Pertamina’s international transactions. Since the company uses the US dollar as its functional currency, sudden exchange rate changes can increase raw material costs and reduce revenues from products sold. This study aims to examine how PT Pertamina (Persero) handles foreign exchange differences in foreign currency transactions and manages the associated risks to minimize negative effects on its financial statements. The research employs a descriptive quantitative method to explain and describe the company's financial condition in relation to foreign exchange risk. Secondary data from PT Pertamina’s Annual Financial Statements from 2018-2023 is used, including information on foreign currency transactions, exchange rate differences, and the impact of global economic fluctuations. Data analysis is conducted descriptively and qualitatively, involving data collection, classification, and interpretation to assess the effect of economic fluctuations on exchange rates.The findings reveal that exchange rate fluctuations, especially between the US dollar and rupiah, significantly affected Pertamina’s financial performance between 2018 and 2023. While the company recorded its highest profit in 2019 and its largest loss in 2022, the study highlights the importance of hedging strategies to manage exchange rate risks and ensure financial stability.

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