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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 PERENCANAAN PENGELOLAAN DANA DESA PADA DESA MAJANGAN KABUPATEN SAMPANG Makromah, Siti; Junjunan, Mochammad Ilyas
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: 10.32663/0drfbf54

Abstract

This study aims to analyze the planning and management of Village Funds in Majangan Village, Sampang Regency, during the 2023–2025 period. The main focus is to examine how the village government plans the use of Village Funds to remain effective and aligned with community needs amid limited budgets and environmental challenges. This research employs a qualitative descriptive method. Data were collected through in-depth interviews with the Village Head and village officials, documentation of the Village Government Work Plan (RKPDes) and the Village Budget Realization Report (APBDes), as well as direct field observations of development activities. The findings indicate that the planning process of the Village Fund is carried out through a participatory mechanism known as Musyawarah Desa (Village Deliberation), which allows community involvement in determining development priorities. Most of the Village Fund is allocated to the field of village development, particularly infrastructure projects such as roads, irrigation, and street lighting. The management of the Village Fund in Majangan Village reflects the principles of transparency, accountability, and community participation. Although there was a decline in fund allocation in 2025, the village government successfully maintained financial balance and implemented priority programs in accordance with prevailing regulations.
Analisis Penerimaan Coretax Administrations System Dalam Aspek Pengguna Akhir Pradnyadewi, I Dewa Ayu Agung
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/k5c7gx50

Abstract

This study aims to examine the influence of Perceived Usefulness, Perceived Ease of Use, and Subjective Norms on Behavioral Intentions to Use the CoreTax Administration System, with System Reliability as a moderating variable on individual taxpayers in Denpasar City. This research was conducted in Denpasar City and focused on individual taxpayers registered with the Directorate General of Taxes (DGT). This study employed a quantitative approach with a survey method using a questionnaire. Data were analyzed using SmartPLS 4.0 with Structural Equation Modeling (SEM-PLS) techniques to test the relationships and moderating effects between variables. The results of the study indicate that Perceived Usefulness, Perceived Ease of Use, and Subjective Norms all have a positive influence on the intention to use the CoreTax Administration System. Furthermore, System Reliability strengthens the positive relationship between these three independent variables and Behavioral Intention, indicating that a more reliable system can increase users' willingness to adopt it.This study found that perceived usefulness, perceived ease of use, and subjective norms positively influenced behavioral intention to use the CoreTax system, which was strengthened by system reliability. These results support the digital tax adoption strategy, which emphasizes technology acceptance in the public sector.
STUDI EKSPLORATIF TENTANG PRAKTIK SISTEM MANAJEMEN PERSEDIAAN DAN PERENCANAAN MATERIAL DALAM MENINGKATKAN EFISIENSI PROYEK KONSTRUKSI DI PT SEKAWAN JAYA Syihabuddin, Muhammad; Tuti, Putri Andreas
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/nr8rvr74

Abstract

This study aims to explore how inventory management systems and material planning practices influence construction project efficiency at PT Sekawan Jaya Jembrana. The research addresses problems related to inaccurate stock data, design changes, and delays in material supply that often lead to project inefficiencies and increased costs.A qualitative exploratory approach was employed using in-depth interviews, field observations, and document analysis. Data were collected from seven key informants, including project managers, procurement officers, warehouse staff, and site coordinators. The data were analyzed through thematic analysis to identify patterns, challenges, and strategies related to material management and planning practices.The findings reveal that the company’s inventory management system remains largely manual and unintegrated, causing frequent mismatches between recorded and actual stock levels (around 30%). Design modifications occurring during construction led to material overstocking by up to 15% and project cost overruns of approximately IDR 500 million. Moreover, inefficiencies in material handling and poor coordination among departments contributed to project delays of up to three weeks.This study concludes that non-digitalized inventory and material planning systems are key contributors to inefficiency in construction projects. Implementing an integrated, cloud-based Enterprise Resource Planning (ERP) system could enhance real-time data visibility, streamline coordination, and improve overall project performance. The study highlights the need for digital transformation and human resource training as essential steps toward achieving sustainable project efficiency.  
PROSEDUR DAN MEKANISME PELAPORAN PPN OLEH WAJIB PAJAK BADANDI KANTOR KONSULTAN XYZ Trisya Shafa Febriana
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: 10.32663/7f8h1s93

Abstract

Value Added Tax (VAT) is an important source of state revenue that plays a strategic role in supporting national development. However, many corporate taxpayers still encounter difficulties in VAT reporting due to limited understanding of regulations, administrative errors, and technical challenges in using digital tax systems such as eFaktur and Coretax. This study aims to analyze the procedures and mechanisms of VAT reporting for corporate taxpayers at a tax consulting firm in Sidoarjo, East Java. Using a qualitative descriptive case study approach, data were collected through participatory observation, in-depth interviews, and document analysis. The VAT reporting process includes stages of document collection, verification, data recapitalization, reconciliation, and submission of the VAT Periodic Tax Return (SPT Masa PPN) electronically. The findings show that the consulting firm has implemented a structured reporting workflow supported by internal controls such as Document Internal Monitoring (DIM), standardized working papers, and peer review to ensure accuracy and compliance. However, challenges remain, including delays in the submission of client documents, limited human resources, reliance on manual Excel processing, and frequently changing tax regulations. Strategies implemented include proactive communication with clients, the use of standardized Excel templates with data validation, and staff competency development through training.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE Ni Ketut Arista Ameliasari; Kadek Wulandari Laksmi P; Ketut Tanti Kustina; Putu Putri Prawitasari
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/vry3hq37

Abstract

This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
  PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI   Cahya Putri, Ni Made; Wulandari Laksmi, Kadek; Omika Dewi, I G. A. Agung; Tanti Kustina, Ketut
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: 10.32663/0atpg878

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN TAX PLANNING SEBAGAI INTERVENING PADA INDUSTRI BARANG KONSUMSI Ni Kadek Cipta Wahyuningsih
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: 10.32663/68enpx92

Abstract

Penelitian ini bertujuan menganalisis pengaruh Profitabilitas dan Leverage terhadap Return Saham dengan Tax Planning sebagai variabel intervening pada perusahaan sektor industri barang konsumsi di BEI periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan 85 observasi yang dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa Profitabilitas dan Leverage berpengaruh signifikan terhadap Tax Planning dan Return Saham. Namun, Tax Planning tidak berpengaruh signifikan terhadap Return Saham sehingga tidak mampu memediasi pengaruh Profitabilitas maupun Leverage. Temuan ini menunjukkan bahwa return saham lebih banyak ditentukan oleh kondisi fundamental perusahaan dibandingkan strategi pengelolaan pajak. Analisis struktural juga mengindikasikan bahwa kemampuan prediktif model terhadap return saham masih terbatas, sedangkan pengaruh terhadap tax planning lebih kuat. Secara praktis, hasil penelitian ini menegaskan pentingnya pengelolaan profitabilitas dan leverage untuk menjaga stabilitas kinerja pasar. Selain itu, investor disarankan menjadikan faktor fundamental sebagai pertimbangan utama dalam keputusan investasi, mengingat tax planning tidak memberikan pengaruh yang signifikan terhadap return saham pada sektor ini.
PENGARUH SOFT SKILL DAN KETERAMPILAN BERWIRAUSAHA TERHADAP OPTIMISME FRESH GRADUATE Fauzan; Okka Aditio Putra; Seventeen, Winny Lian
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/hha9zb41

Abstract

Di era sekarang, kompetisi untuk menciptakan lapangan kerja bagi Fresh Graduate benar-benar ketat, sebab setiap perusahaan mencari karyawan yang punya kualitas tinggi.  Tambah lagi, lulusan dari Program Studi Manajemen di Universitas Prof Dr Hazairin S.H yang ada di Bengkulu yang juga ikut terlibat dalam situasi ini.  Variabel Soft Skill (X1) dan keterampilan berwirausaha (X2) berdampak positif pada optimisme Fresh Graduate (Y).  Uji-t, uji-f, korelasi berganda, determinasi, dan regresi berganda menunjukkan bahwa variabel keterampilan berwirausaha memberikan kontribusi yang lebih besar daripada variabel keterampilan lunak dalam menumbuhkan optimisme bagi lulusan program manajemen di UNIHAZ Bengkulu yang menyelesaikan masa studinya.  Sebaiknya, untuk meningkatkan intensitas pelatihan Soft Skill, karena pengaruh Soft Skill terhadap keyakinan positif Fresh Graduate di Program Studi Manajemen UNIHAZ Bengkulu lebih rendah dibandingkan dengan kemampuan berwirausaha mereka.
ANALISIS PENERAPAN AKUNTANSI BIAYA PADA PENENTUAN HARGA JUAL KAMAR HOTEL DI HOTEL SANTIKA BENGKULU   dewi aprida
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/y2cvz427

Abstract

The purpose of this research to analyze the implementation of cost accounting in determining hotel room selling prices At Hotel Santika Bengkulu in January-June 2025. This research method uses descriptive approach. The respondents in this study consisted of financial manager and management with a case study design, where data was collected through literature reviews, field observations, in-depth interviews with management, and analysis of the hotel’s financial reports. The findings reveal that Hotel Santika Bengkulu applies the full costing method to identify all operational cost components, including fixed costs (building rent, asset depreciation), variable costs (electricity, water, cleaning services), and semi-variable costs (employee salaries, facility maintenance). Based on cost calculations, the room selling price is determined using a cost-plus pricing strategy, adding a 25% markup to the total cost per room. Further analysis shows that the largest cost component comes from semi-variable costs (41%), followed by fixed costs (37%) and variable costs (22%). Using this approach, the standard room price is set at IDR 699,000 per night, which is deemed competitive in the local Bengkulu market while covering operational costs and generating optimal profit. This study concludes that the systematic application of cost accounting not only improves pricing accuracy but also supports strategic management decision-making in optimizing resources.
E-Commerce, Fintech, dan Media Sosial: Dampaknya terhadap Pendapatan UMKM Lubuklinggau Kesuma, Indrawati Mara
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/t6avg693

Abstract

This study aims to determine the effect of e-commerce and fintech on increasing income through social media as a mediating variable in MSMEs in Lubuklinggau City. This type of research is quantitative. The population in this study were 7,105 MSMEs in Lubuklinggau City in the trade and culinary business sectors. The sampling technique used was nonprobability sampling and purposive sampling with a sample of 100 respondents. The variables used in this study consist of three, namely the dependent variable (Y), the independent variable (X), and the mediating variable (Z). The dependent variable in this study is income increase. There are two independent variables in this study, namely e-commerce and fintech. Meanwhile, the mediating variable in this study is social media. The analysis methods used in this study are instrument testing, classical assumption testing, model consistency testing, multiple linear regression, t-test, path analysis, and Sobel test, while data processing uses the IBM SPSS 27 program. Based on the results of this study, it shows that e-commerce and fintech have a positive and significant effect on social media, e-commerce and fintech have a positive and significant effect on increasing income, social media has a positive and significant effect on increasing income. The results of this study also show that social media can mediate the effect of e-commerce on increasing income. In addition, social media can mediate the effect of fintech on increasing income.

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