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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 190 Documents
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ANALISIS SISTEM AKUNTANSI BERBASIS TEKNOLOGI INFORMASI PADA PENGELOLAAN ANGGARAN DANA DESADI DESA SARI MAKMUR KABUPATEN MUKOMUKO dewi aprida; iwin Arnova
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/j511qq59

Abstract

The purpose of this research to analyze accounting system based on information technology to village fund budget management in Sari Makmur village Mukomuko regency. This research method uses descriptive. The sample in this study consisted of 30 respondents, selected using non-probability sampling techniques and data collection was obtained by distributing questionnaires. The research result show that analyze accounting system based on information technology has positive influence on the village apparatus performance and the village fund management. Positive means that by implementing accounting system based  on information technology in the village office, it can improve the quality of village apparatus performance and the efficiency of village fund management.  
PENGARUH PENGGUNAAN AI DALAM EFISIENSI PENGAMBILAN KEPUTUSAN MANAJEMEN Puspitaningrum, Dika
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/ry1vhw68

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap kualitas pengambilan keputusan manajerial pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui kuesioner dan wawancara terhadap 15 responden dari beberapa perusahaan UMKM. Analisis data dilakukan dengan metode regresi linier sederhana untuk mengetahui hubungan antara variabel penggunaan AI dan kualitas keputusan manajemen. Hasil penelitian menunjukkan bahwa terdapat hubungan positif namun sangat lemah antara penggunaan AI dan pengambilan keputusan, dengan koefisien korelasi sebesar 0,114 dan nilai p sebesar 0,685 yang menunjukkan hubungan tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa meskipun AI memiliki potensi besar untuk mendukung proses manajerial, penggunaannya pada UMKM masih belum optimal. Penelitian ini memberikan kontribusi awal bagi pengembangan strategi implementasi AI yang lebih efektif dalam pengambilan keputusan manajemen.
KONTRIBUSI PAJAK UMKM TERHADAP PENDAPATAN ASLI DAERAH Seventeen, Winny Lian; Pakri Fahmi
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/tpn7nx83

Abstract

UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, termasuk di Kota Bengkulu. Namun, kontribusinya terhadap Pendapatan Asli Daerah (PAD) masih belum optimal, terutama dari aspek kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan pajak UMKM terhadap kontribusinya terhadap PAD. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada pelaku UMKM yang telah memiliki NPWP dan aktif beroperasi. Analisis data dilakukan menggunakan uji korelasi dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa kepatuhan pajak UMKM memiliki hubungan positif dengan kontribusinya terhadap PAD. Semakin patuh pelaku UMKM dalam melaksanakan kewajiban perpajakan, maka kontribusinya terhadap pendapatan daerah juga semakin besar. Penelitian ini merekomendasikan perlunya pembinaan dan edukasi pajak kepada pelaku UMKM untuk meningkatkan potensi PAD.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG Marija; Elita Darmasari; Ahmad Mukoffi
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: 10.32663/5acpah95

Abstract

The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
ANALISIS KEUANGAN DANA TALANGAN UMROH PADA PT. FIRNANDO TEAM INDONESIA CABANG BENGKULU Herlina; Muhamad Nasir
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: 10.32663/7083b291

Abstract

The purpose of this research to analyze the financial mechanism of sharia-based Umrah bailout financing for Umrah pilgrims at PT. Firnando Team Indonesia Bengkulu Branch. The research method uses descriptive approach. The results show that the Umrah bailout financing at PT. Firnando Team Indonesia Bengkulu Branch emphasizes the principles of justice and transparency without elements of usury. This program makes the pilgrims very easy to carry out Umrah with flexible payments, but still requires commitment in repayment according to the agreement. The research concludes that the Umrah bailout financing funds at PT. Firnando Team Indonesia Bengkulu Branch is in line with the principles of Islamic financing and has a positive impact on increasing the accessibility of Umrah worship for the community.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BENGKULU DALAM MEWUJUDKAN PEMBANGUNAN EKONOMI BERKELANJUTAN Ariska, Fitriani
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/sc30dz17

Abstract

This study aims to analyze the financial performance of the Bengkulu City Government and its relationship to sustainable economic development. The data were obtained from financial reports and statistical data of Bengkulu City for the period 2019–2023. The method used is financial ratio analysis and simple regression analysis. The results show that the effectiveness of locally-generated revenue (PAD) and the efficiency of regional spending are relatively high, although the fiscal independence ratio remains low. Sustainable economic development indicators such as the Human Development Index (HDI) and poverty rates have improved significantly. Regression analysis shows that financial performance has a significant influence on sustainable economic development in Bengkulu City. This study recommends improving fiscal independence and increasing capital expenditure allocation to support inclusive and sustainable economic growth.
KEUANGAN DIGITAL UNTUK KEBERLANJUTAN: PENGARUH E-WALLET, DIGITAL PAYMENT, DAN LITERASI DIGITAL TERHADAP PENGGUNAAN KERTAS I Gusti Ayu Nindia Sri Pramesti; Gusi Putu Lestara Permana
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/4ccbfn82

Abstract

The swift progress of financial technology has reshaped everyday activites, especially in financial transactions that are moving toward to electronic platforms. This research investigates to examine how the adoption of e-wallet, digital payment, and digital literacy on reducing paper usage in Denpasar City. Using a quantitative method with purposive sampling, the study surveyed 120 respondents who regularly engage in financial technology. Questionnaire data were analyzed through multiple linear regression. The outcomes show that e-wallet adoption, digital payment, and digital literacy each exert a significant negative influence on paper consumption. This suggests that broader financial technology adoption and stronger digital literacy decrease reliance on printed documents. Moreover, the analysis indicates that 63.4% of the variation in paper usage can be attributed to the three independents variables, underlining the crucial role of digital transformation in promoting environmental sustainability.
Perspektif Perilaku dalam Adopsi Sistem Akuntansi Berbasis Cloud Luh Sintia Soniantari; Gusi Putu Lestara Permana
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/72h3t368

Abstract

Purpose: This paper investigates the extent to which perceived usefulness, usability, and trust affect the acceptance of cloud-based accounting technologies among SMEs operating in Denpasar City. SMEs play an essential role in national economic growth. However, many still rely on conventional methods for accounting records. Cloud-based accounting emerges as a cloud-based tool for modernizing financial records, yet its adoption rate remains low. Methodology/approach: This study adopted a quantitative design, gathering responses from 120 individuals via standardized survey instruments. The collected data were analyzed through multiple linear regression in order to test the hypotheses formulated under the framework of the Technology Acceptance Model (TAM). Result/findings: The findings reveal that PU, PEOU, and trust all have a positive and significant effect on the adoption of cloud-based accounting systems. These results highlight that building user trust, alongside ensuring ease of use and clear benefits, is essential to promote adoption. Conclusion: This research provides valuable insights that support the formulation of effective strategies for technology providers to enhance user acceptance and provides valuable insights for future research on digital financial tools. Keywords: Cloud-based accounting, perceived usefulness, perceived ease of use, trust, TAM
MODEL EXPECTATION-CONFIRMATION DALAM MEMAHAMI NIAT KEBERLANJUTAN PENGGUNAAN MOBILE BANKING PADA SEKTOR MICROFINANCE Ni Kadek Sahitya Badreswari
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/qr91kz54

Abstract

Purpose: This study aims to analyze the factors influencing the continued use of mobile banking services at LPD Desa Adat Bualu. It specifically investigates the impact of confirmation, perceived usefulness, and satisfaction on users' continuance intention, using the Expectation-Confirmation Model (ECM) as its theoretical framework. The research addresses the challenge of sustaining mobile banking adoption in microfinance institutions to enhance financial inclusion in rural areas. Methodology/approach: The research used a quantitative confirmatory approach with a census sampling technique, surveying all 178 active mobile banking users at LPD Desa Adat Bualu. Primary data were collected through an online questionnaire using a 5-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 25. Results/findings: The findings show that confirmation, perceived usefulness, and satisfaction all have a positive and significant influence on the continuance intention of LPD Desa Adat Bualu's mobile banking users. This is supported by the t-test results, where the significance values for all three variables are less than 0.05. The R-squared value of 86.3% indicates that these three variables collectively explain a substantial portion of the variance in continuance intention. Conclusion: The study concludes that the continued use of mobile banking at LPD Desa Adat Bualu is significantly driven by user confirmation, perceived usefulness, and satisfaction. LPDs and other microfinance institutions should focus on ensuring that their mobile banking services meet or exceed user expectations to foster long-term adoption and contribute to broader financial inclusion.
Transparansi dan Akuntabilitas Sektor Publik: Pilar Utama dalam Good Governance Kaila, Nazwa; Nawangsari, Ajeng
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/eezejb97

Abstract

This study aims to analyze the role of transparency and accountability as key pillars in realizing good governance in the public sector. This study uses a qualitative descriptive approach with a Systematic Literature Review (SLR) method that examines various sources such as books, journals, and scientific articles from 2016 to 2024. Data was obtained through Google Scholar and SINTA using the keywords “Transparency,” “Accountability,” and “Good Governance.” The results show that transparency provides open access to information for the public, while accountability ensures that the government is responsible for its policies and budget use. These two aspects play an important role in improving the quality of governance, strengthening public trust, and encouraging public participation in policy oversight. This study is expected to provide input for policymakers to strengthen the implementation of the principles of transparency and accountability in order to create a more effective, open, and trustworthy government.

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