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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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MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
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: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
ANALISIS PENGUNGKAPAN ANTI-KORUPSI DAN PRAKTIK ETIS DALAM LAPORAN KEBERLANJUTAN PT TELKOM INDONESIA TAHUN 2023 BERDASARKAN GRI STANDARD 2021 faiza, nur; Novia Oktaviani Febrilia; Maria Yovita R Pandin
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: 10.32663/0e8z4886

Abstract

This research aims to analyze anti-corruption disclosures and ethical practices in PT Telkom Indonesia (Persero) Tbk's sustainability report based on the 2021 GRI Standard. By using a qualitative approach and case study design, this research aims to understand the effectiveness of implementing these standards in the company's ethical practices. The results show that PT Telkom Indonesia (Persero) Tbk has a significant commitment to anti-corruption, including Business Integrity training for all new employees and proactive corruption risk assessments. There were no confirmed incidents of corruption throughout 2023, reflecting the effectiveness of the internal control and training systems implemented. In addition, disclosing ethical values ​​in the company's vision and mission shows that ethical practices are an integral part of the company's culture. Telkom's commitment to non-discrimination can also be seen from the absence of incidents of discrimination and employee protection policies. Overall, this research indicates that PT Telkom Indonesia (Persero) Tbk has implemented transparent and responsible business practices, in line with the sustainability principles promoted by GRI.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS) Marija; Elita Darmasari; Hermi Sularsih; Risnaningsih
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/h3ab4w85

Abstract

Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports. 
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Hawa, Siti; Parlindungan Dongoran; Tita Safitriawati
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/xs1a9108

Abstract

This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.
PENGETAHUAN PAJAK DAN EVALUASI KEBIJAKAN ATAS PAJAK E-COMMERCE DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS GREEN SEDAYU MALL) Stephanie Catherine; Estralita Trisnawati
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/zydnj554

Abstract

This study examines the impact of e-commerce tax knowledge and regulation socialization on taxpayer compliance. The research is motivated by the growing use of e-commerce, which presents new challenges for tax management. Although e-commerce is becoming increasingly popular, the level of tax compliance in this sector remains low. This study explores the influence of knowledge and regulation socialization on tenant compliance at Green Sedayu Mall. Using a quantitative approach, data were collected through questionnaires from 42 respondents, consisting of tenant managers or employees. Data analysis using SPSS version 29 revealed that e-commerce tax knowledge and regulation socialization significantly affect taxpayer compliance. The findings underscore the importance of continuous tax education and effective socialization strategies to improve compliance. A combination of enhanced tax knowledge and regulation socialization can serve as a solution to boost tax compliance in the e-commerce sector. Implications for the government and tax authorities highlight the need to develop targeted education and socialization programs to raise tax awareness in the digital era. Collaboration between businesses and tax authorities is essential to create a transparent and compliant tax ecosystem.  
ANALISIS PELAPORAN KEUANGAN SEGMEN SEBAGAI ALTERNATIF INFORMASI PADA KEPUTUSAN INVESTOR DITINJAU DARI KESESUAIANNYA BERDASARKAN PSAK 5 PADA PT KIMIA FARMA TBK TAHUN 2019-2023 Annisa Amalia; Ananda Dimas Aditya; Dina Sabina Fatmawati; Eka Cahaya Sukma; Anak Agung Ngurah Agung Adi Rama Putra Dalem; Wulandari Agustiningsih
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/xym6am81

Abstract

This research aims to see the suitability of PT Kimia Farma Tbk segment reporting with PSAK No. 5 and the implications for financial statement users, particularly investors. Employing a qualitative descriptive method and utilizing secondary data from the 2019-2023 segment reports, the analysis was conducted in accordance with PSAK No. 5 and the ten percent significance technique to assess segment feasibility. The research findings indicate that PT Kimia Farma Tbk segment financial reporting adheres to PSAK No. 5 both qualitatively and quantitatively. The 10% threshold was applied to revenue, profit or loss, and assets. Total reported segment revenue reaches >75% of total revenue, so no additional segments are needed. PT Kimia Farma Tbk financial statements generally comply with PSAK No. 5. However, the company does not provide overall segment reconciliation and does not disclose geographic segments, as these do not align with its business processes. Segment reporting offers a clear view of a company performance, influencing investors decisions regarding fund allocation, management performance evaluation, and assessments of company transparency. This enables investors to make more informed and prudent investment decisions.
ANALISIS PENGARUH PEMBELAJARAN DARING TERHADAP PEMAHAMAN MATERI AKUNTANSI DIKALANGAN MAHASISWA AKUNTANSI UNWIRA Rekong, Karolina; Briand Christofer Wongsono; Kresen Tino Lama Tokan; Yohanes Pemandi Lian
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/g4y00y03

Abstract

This study investigated the impact of online learning to the understanding of student accounting materialat the Catholic University of Widia Mandira (UNWRAI). Using the qualitative method and in-depth interview of20 students, this study aims to identify the challenges and benefits faced by students when learning online. Theresult, although online learning offers greater flexibility and better access to learning materials, we find thatchallenges such as lack face-to-face interactions with instructors and difficulty understanding the material is stilla major obstacle. Some students report that even though they feel more comfortable learning alone, the lack ofdirect support hamper their ability to understand the complex accounting concept. This study recommendsincreased interactivity of online courses and develops a more fair valuation method to improve students'understanding. This result is expected to provide valuable information to develop more effective accountinglearning strategies.
ANALISIS PENGELOLAAN KEUANGAN PADA UMKM DI PASAR TRADISIONAL: (STUDI KASUS PADA PASAR TRADISIONAL DI DESA LARANGAN, SIDOARJO) Aulia, Septiana Winda; Junjunan, Mochammad Ilyas; Febry Fabian Susanto
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/4ek5ms31

Abstract

This aim of this studyiss to analyze financial management, specifically focusing on planning, recording, reporting, and financial control according applied to small businesses in traditional markets, particularly at the Larangan Traditional Market in Sidoarjo. The research utilizes a qualitative method with a case study approach and is categorized as field research. Data collection techniques include interviews, observations, and documentation. The subjects of this study are business operators in the traditional market of Larangan Village, Sidoarjo. The results indicate that a significant number of business operators in the Larangan Traditional Market still face challenges in financial management. Their financial recording and budgeting practices are relatively simple. This is because MSME operators do not require the processes of planning, recording, reporting, and control according to the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), as their primary goal is to run their businesses to meet daily needs. This research is expected to support the government in developing more targeted training materials to enhance the understanding and motivation of MSME in managing their businesses.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM: (Studi Kasus Usaha Sate Maranggi RK) Imas Masitoh; Neng Tika Septika
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/3a2sgt06

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) are designed to assist Micro, Small, and Medium Enterprises (MSMEs) in preparing simpler financial reports but still in accordance with applicable accounting principles. This study aims to analyze the application of SAK EMKM in the preparation of financial reports for MSME Sate Maranggi RK and to identify the obstacles faced by these business actors in implementing this standard. The research method used is a qualitative approach with interview techniques and case studies on MSME Sate Maranggi RK. The results of the study indicate that these MSMEs still have difficulty in understanding and implementing SAK EMKM due to limited accounting knowledge and minimal socialization from related parties. The conclusion of this study emphasizes the importance of education and assistance for MSME actors in implementing SAK EMKM. With the implementation of better accounting standards, MSMEs can increase financial transparency, facilitate access to capital, and strengthen their business competitiveness in the market
FINANCIAL TECHNOLOGY, KEMAMPUAN MANAJERIAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN Wibisono, Sukarno Himawan; Adrian Junaidar Handayanto; Fendiyatmi Kusufa; Oktavianus Wolo Wali
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/tvvb6x42

Abstract

This study aims to analyze the influence of financial technology (fintech), managerial capabilities, and the application of management accounting information systems on the financial performance of Small and Medium Enterprises (SMEs). SMEs have an important role in national economic growth, but often face obstacles in financial management. Fintech is present as an innovative solution in supporting financial activities, while managerial capabilities and management accounting information systems are internal factors that affect the effectiveness of financial decision-making and control. The research method used was quantitative with a survey approach through the distribution of questionnaires to 40 SMEs. Data analysis was carried out using multiple linear regression. The results of the study show that fintech, managerial skills, and management accounting information systems simultaneously have a significant effect on the financial performance of SMEs. Partially, each variable also showed a significant positive influence. These findings imply the importance of the adoption of financial technology and the improvement of managerial competence and the implementation of the right information system in supporting the financial sustainability of SMEs.

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