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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 201 Documents
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ANALISIS FAKTOR PERILAKU DAN PENGALAMAN DIGITAL TERHADAP MINAT PENGGUNAAN LAYANAN BI–FAST DI KOTA DENPASAR komang kiska jendra; Gusi Putu Lestara Permana
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/2adz5e35

Abstract

This study aims to analyze behavioral factors and digital experiences that influence the intention to use BI–FAST services in Denpasar City. The research focuses on the influence of Perceived Usefulness, Subjective Norms, and Self-Efficacy on Cashless Payment Usage. A quantitative approach with a survey method was employed, and primary data were collected through a Google Form questionnaire distributed to BI–FAST users in Denpasar City using purposive sampling with a minimum of 125 respondents. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to examine the relationships among latent variables. The results show that Perceived Usefulness and Subjective Norms have a significant positive effect on Self-Efficacy. Furthermore, Perceived Usefulness, Subjective Norms, and Self-Efficacy are proven to have a positive influence on Cashless Payment Usage. These findings confirm that perceived benefits, social influence, and users’ self-confidence play an important role in increasing BI–FAST adoption. Based on the analysis, it can be concluded that improving perceived usefulness, social support, and user self-efficacy can enhance the intensity of BI–FAST usage in Denpasar City. This research is expected to provide practical contributions for financial institutions in designing strategies to expand the adoption of digital payment systems, while also enriching the literature on user behavior in the context of modern payment services in Indonesia.
KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN: SEBUAH ANALISIS EMPIRIS   ketut juniati; I Nyoman Gede Arya Diatmika
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/tz0j1j25

Abstract

This study aims to analyze the influence of auditor competence and workload on the auditor's ability to detect fraud, with professional skepticism as a mediating variable. This study specifically examines how these factors influence the effectiveness of fraud detection among auditors working at Public Accounting Firms (KAP) in Bali.The research method used was quantitative, involving 70 auditors selected using purposive sampling from KAPs registered in the IAPI directory in 2025. Primary data was obtained through questionnaires, while secondary data was obtained from previous empirical studies. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the direct and indirect effects between variables. The results show that auditor competence has a positive and significant effect on professional skepticism and the ability to detect fraud. Professional skepticism also has a significant positive effect on the auditor's ability to detect fraud. Conversely, workload has a significant negative effect on both professional skepticism and the ability to detect fraud. Furthermore, auditor competence has a significant positive effect on the ability to detect fraud through professional skepticism, while workload has a significant negative effect on the ability to detect fraud through professional skepticism. Overall, this study concludes that enhancing auditor competence and strengthening professional skepticism are crucial for enhancing auditors' ability to detect fraud. Meanwhile, optimal workload management is necessary to prevent auditor skepticism and performance degradation. These findings highlight the importance of balancing workload, enhancing competence, and applying professional skepticism to improve audit quality and fraud detection effectiveness.
EVALUASI EFEKTIVITAS CORE TAX ADMINISTRATION SYSTEM DITINJAU DARI MODEL TASK-TECHNOLOGY FIT PADA KPP PRATAMA GIANYAR Ni Komang Natasya Maharani; Gusi Putu Lestara Permana
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/edfz3589

Abstract

This study aims to assess how Task Characteristics and Technology Characteristics affect Task and Technology Fit and its impact on Performance Impact on Core Tax Administration System users at KPP Pratama Gianyar. The background of the research emerged from the large number of taxpayers who still need assistance in operating the system, thus indicating a possible mismatch between the demands of the task and the capabilities of the technology used. The research approach used was quantitative with a purposive sampling technique on 100 respondents who had used the system at least once. Data analysis was carried out using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results of the study show that Task Characteristics and Technology Characteristics have a significant positive effect on Task and Technology Fit. In addition, Task and Technology Fit has also been proven to have a significant positive influence on Performance Impact. These findings emphasize that the compatibility between tasks and technology is an important aspect in improving the effectiveness of the use of the Core Tax Administration System as well as the performance of its users.
PERAN KOMPETENSI SUMBER DAYA MANUSIA BIDANG KEUANGAN DALAM MEMODERASI PENGARUH DIGITALISASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP EFISIENSI PENGELOLAAN KEUANGAN UMKM DI KOTA DENPASAR Putu Mitha Suryantini; I Made Suidarma
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/aq004g88

Abstract

Penelitian ini mengkaji pengaruh digitalisasi akuntansi dan literasi keuangan terhadap efisiensi pengelolaan keuangan pada UMKM, serta meneliti apakah kompetensi sumber daya manusia di bidang keuangan memoderasi hubungan tersebut. Data survei dikumpulkan dari 100 pelaku UMKM di Denpasar, Indonesia, dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM), dengan penilaian validitas konvergen, validitas diskriminan, dan reliabilitas konstruk dilakukan sebelum pengujian hipotesis melalui prosedur bootstrapping. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi dan literasi keuangan memberikan pengaruh positif dan signifikan terhadap efisiensi pengelolaan keuangan. Selain itu, kompetensi SDM di bidang keuangan secara signifikan memperkuat kedua pengaruh tersebut, yang menunjukkan bahwa adopsi teknologi dan pengetahuan keuangan akan lebih efektif apabila didukung oleh kemampuan teknis yang memadai. Penelitian ini memiliki keterbatasan karena hanya berfokus pada satu wilayah geografis, sehingga mungkin membatasi generalisasi temuan. Penelitian selanjutnya disarankan untuk memperluas cakupan sampel dan mempertimbangkan faktor tambahan seperti kapasitas teknologi atau inklusi keuangan. Secara praktis, temuan ini mendorong UMKM untuk mengimplementasikan sistem akuntansi digital, meningkatkan literasi keuangan, dan meningkatkan kompetensi SDM melalui pelatihan guna mencapai efisiensi keuangan yang lebih baik. Secara keseluruhan, penelitian ini memberikan kontribusi pada literatur dengan mengintegrasikan digitalisasi, literasi keuangan, dan kompetensi SDM ke dalam satu model penjelas, serta memberikan bukti empiris yang mendukung teori kontingensi, yang menyatakan bahwa efektivitas organisasi bergantung pada keselarasan antara kemampuan internal dan tuntutan lingkungan.
PENGARUH INFLASI DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS: PT UNILEVER INDONESIA TBK, PT INDOFOOD SUKSES MAKMUR TBK, DAN PT MAYORA INDAH TBK) M. Rafli Kurniawan
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/65b1pg62

Abstract

Purpose: This study aims to examine the effect of inflation and the Debt to Equity Ratio (DER) on profitability, measured by Return on Assets (ROA), in consumer goods companies listed on the Indonesia Stock Exchange. Methodology/approach: This study applies a quantitative research design utilizing secondary financial data from PT Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk, and PT Mayora Indah Tbk for the 2021–2024 period. Multiple linear regression analysis is employed to evaluate both the individual and combined effects of the independent variables on profitability. Results/findings: The results indicate that inflation does not have a significant partial effect on profitability, while DER has a positive and significant effect on ROA. Simultaneously, inflation and DER significantly influence company profitability, with an Adjusted R Square value of 0.524, indicating that 52.4% of the variation in profitability is explained by the model Conclusion: The findings suggest that capital structure, represented by DER, plays a crucial role in enhancing profitability, while macroeconomic conditions such as inflation have a limited direct impact. This study contributes to financial management literature by highlighting the importance of optimal debt management in improving firm performance in the consumer goods sector.
PENGARUH TINGKAT SUKU BUNGA BI TERHADAP INDEKS HARGA SAHAM SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2020–2024 Harmiyanto Pratama; Marsyah Fauziah; Miftahul Jannah; ulfidah Selfyani4; Yuspikarni Gulo
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/fby25418

Abstract

ABSTRACT Purpose:This research project intends to analyze how the interest rate set by Bank Indonesia impacts the stock price index of banking companies listed on the Indonesia Stock Exchange between 2020 and 2024. The purpose of this study is to determine if shifts in the primary interest rate act as a notable macroeconomic indicator that affects fluctuations in banking stock prices.  Methodology/Approach:This study employs a quantitative approach with a causal research design. The data used are secondary time-series data obtained from official publications of Bank Indonesia and the Indonesia Stock Exchange. The research sample consists of 10 conventional commercial banks selected using a purposive sampling method. Data analysis was conducted using simple linear regression, preceded by descriptive statistical analysis and classical assumption tests. Hypothesis testing was performed using the t-test and coefficient of determination analysis.  Results/Findings:The results indicate that Bank Indonesia’s interest rate has a positive but statistically insignificant effect on the banking sector stock price index. Furthermore, the coefficient of determination is relatively low, suggesting that variations in the banking sector stock price index are largely influenced by factors other than the interest rate.  Conclusion:The findings imply that, during the 2020–2024 period, changes in Bank Indonesia’s interest rate were not a dominant factor in determining the movement of banking sector stock prices. This suggests that investors may place greater emphasis on other macroeconomic variables or firm-specific fundamentals when making investment decisions in the banking sector.
FAKTOR KEPUASAN WPOP ATAS IMPLEMENTASI CORETAX: KEMUDAHAN, KEBERMANFAATAN, DAN KUALITAS SISTEM Dea Paramitha; I.G.A.N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/t8zpjy88

Abstract

This study examines factors influencing the satisfaction of Individual Taxpayers (WPOP) toward the implementation of Coretax in Denpasar. The research focuses on three main variables: perceived ease of use, perceived usefulness, and system quality. We used a quantitative technique based on primary data obtained from surveys given to Coretax WPOP users. Using SPSS, we ran several linear regressions on the collected data. The findings indicate that “perceived ease of use, perceived usefulness, and system quality have positive and significant effects on taxpayer satisfaction, with system quality emerging as the most dominant factor.” These results suggest that improving system stability, usability, and perceived benefits is essential to enhance user satisfaction in digital tax services. The study contributes to the development of technology acceptance research in the context of digital tax administration and provides practical implications for optimizing Coretax implementation. 
PERSEPSI AKUNTAN: ACCOUNTING CYCLE BERBASIS AKRUAL DAN KUALITAS PELAPORAN KEUANGAN Yonatan Alvin Stefan; Rossiana Kharisma Ramadhani
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/qt4v5z81

Abstract

The purpose of this study is to examine how accountants' opinions about the accrual-based accounting cycle's implementation affect the caliber of financial reporting. This study focuses on the ways that accountants' professional skill, cognitive comprehension, and dedication to accounting rules enhance the caliber of financial reporting. With a sample size of 150 accountants, the study used a quantitative methodology with a causal research design. The connection between independent and dependent variables was examined using SEM-PLS. The findings demonstrate that the quality of financial reporting is significantly improved by the use of the accrual-based accounting cycle. The Information Usefulness Theory, which contends that financial data must be trustworthy and pertinent in order to aid in economic decision-making, is supported by this study. Thus, enhancing accountants' knowledge, expertise, and dedication to accounting standards is essential to raising the caliber and legitimacy of financial reporting procedures.
INTEGRASI AUDIT SEKTOR PUBLIK BERBASIS KINERJA UNTUK MEWUJUDKAN AKUNTABILITAS DAN VALUE FOR MONEY Anastasya Ayu Swacahayawati; Eskasari Putri
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/mjsgbd79

Abstract

Accountable public sector management requires audit systems that go beyond compliance and ensure the effective and efficient use of public resources. This study aims to synthesize the role of public sector auditing in enhancing accountability and achieving value for money (VfM). The research employs a Systematic Literature Review (SLR) using the PRISMA protocol, with 14 selected articles forming the basis of analysis. The findings indicate that audit principles, performance auditing, and evidence-based reporting collectively contribute to the achievement of Value for Money by improving economy, efficiency, and effectiveness in public programs. However, challenges remain, including limited auditor independence, the dominance of compliance-based approaches, and low utilization of technology. This study concludes that integrating these audit approaches is essential for strengthening accountability while ensuring the achievement of value for money in public sector governance.
ANALISIS REKONSILIASI FISKAL DAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT XYZ Saabitah Rizky Putri; Purnamawati Helen Wijaya
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/4m4c5z80

Abstract

This research attempts to analyze this implementation from positive and negative fiscal corrections and to determine the amount of corporate income tax due of PT XYZ in 2023. This study employed a quantitative descriptive approach that makes use of secondary data in the form of the statement of financial position, income statement, and fiscal reconciliation documents of the company. The results indicate that PT XYZ recorded positive fiscal corrections of Rp911,485,000 and negative fiscal corrections of Rp30,090,000, resulting in taxable income before fiscal loss compensation of Rp1,916,527,000. Based on the company's calculation, the Corporate Income Tax Payable amounted to Rp67,391,000. However, based on the author's analysis, the entire taxable income could be offset by accumulated fiscal losses, resulting in zero Corporate Income Tax Payable. The study concludes that fiscal corrections and fiscal loss compensation affect The Corporate Income Tax Amount Due.

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