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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 SISTEM INFORMASI AKUNTANSI BERSTANDAR SAK ETAP PADA KOPERASI SIMPAN PINJAM DI KECAMATAN GADING CEMPAKA KOTA BENGKULU Anisa Ade Oktari; Elviza Diana
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.805

Abstract

The role of cooperatives is still very important for the local community. One type of cooperative that helps the household economy is a savings and loan cooperative. This cooperative gives credit to all people who fulfill the requirements as members of cooperatives and those who share economic interests. This savings and loan cooperative is said to be good if the accounting information system (SIA) is in accordance with the SAK ETAP standard as a benchmark in decision making. SIA consists of three subsystems, namely: transaction processing system, financial reporting system, management reporting system. This study uses quantitative methods with primary data sources in the form of questionnaires. The population of this study is a savings and loan cooperative in the ivory cemapaka sub-district of Bengkulu City. The sample used is 50 employees. The results of this study partially show that there is a significant influence on the transaction processing system towards SAK ETAP, there is a significant influence on the financial reporting system towards SAK ETAP, there is a significant influence on the management reporting system towards SAK ETAP, and simultaneously shows that SIA as a whole has an effect significant to SAK ETAP. The results of this study can be suggested that savings and loan cooperatives in Ivory Cempaka sub-district update accounting software for those who already use computerization, while those who are still manual can immediately switch to computers in inputting accounting data to make it more practical and shorten time.
PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014) Syafrul Antoni; Wirmie Eka Putra; Rahayu Rahayu
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.634

Abstract

The purpose of this study is to examine the factors that influence the turnover of publicaccounting firms (KAP). These factors are management change, audit opinion, hoodsize and going-concern audit opinion. This topic was chosen because the issue ofauditor independence regarding the length of the engagement period is still relevant inthe business world, besides the Government of the Republic of Indonesia through theMinister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public AccountantServices regulates the limitation of the period of KAP engagement, so that it thenimpacts on the replacement of KAP.This study analyzes the impact of the independent variables on the replacement ofKAP using logistic regression analysis. The object of research is a company listed onthe Indonesia Stock Exchange in 2009-2014. Samples are selected by purposivemethod with a focus on banking companies. The type of data in this study isdocumentary data obtained from ICMD 2009-2014, as well as published audited annualfinancial reports.Tests on 78 samples of financial companies listed on the IDX during 2009-2014 statedthat changes in KAP were related and influenced by audit opinion. The other variablesin this study did not significantly influence.
ANALISIS KINERJA KEUANGAN UNIT SIMPAN PINJAM PADA KOPERASI SERBA USAHA UPKD ARAU BINTANG JAYA KECAMATAN SUKARAJA KABUPATEN SELUMA Misparleni Misparleni; Neri Susanti; Rinto Noviantoro
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.996

Abstract

The objective of this research is to determine the financial performance of the savings and loan unit at Koperasi Serba Usaha UPKD Arau Bintang Jaya in Sukaraja Sub-District OF Seluma Regency The analytical method use was can analysis of financial performance from financial statements, namely the balance sheet and PHU( Calculation of Business Result). balance sheet and PHU (Calculation of Business Results). Using savings and loans assessment analysis based on the Deputy for Supervision of the cooperatives and small medium enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 in 2015-2017. The average score of the financial performance evaluation of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2015 was 68.10 with a fairly healthy assesment. Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2016 was 66.35 with a fairly healthy rating. The average score of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2017 was 66.60 with a fairly healthy assessment.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA HOTEL SANTIKA KOTA BENGKULU Een Wahyudi; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.815

Abstract

This study aims to assess the application of accountability accounting as a planning and control tool at the Santika hotel in the city of Bengkulu. The method of data analysis uses Quantitative Descriptive Analysis using a formula from Dean J. Champion. From the calculation results obtained, the application of accountability accounting as a planning tool at the Santika hotel in Bengkulu city has been very good, it can be seen from the results of statistical analysis of accountability accounting data as a plan that shows a percentage of 95.3%, this is appropriate because the Santika hotel in Bengkulu has clear organizational structure, delegation of authority and responsibility, has separated the centers of accountability, managers are given a role in achieving goals, making plans with budgeting, budgeting can motivate managers to improve performance, coordination between parts, and comparing budgets with the realization. The application of accountability accounting as a controlling tool in Santika hotels in Bengkulu city has been very good, this can be seen from the results of statistical analysis of accountability accounting data as a control which shows a percentage of 96.2%, this is appropriate because Santika hotel Bengkulu city has recorded transactions with codes account, do the separation between controlled and uncontrolled costs, each part has given an accountability report, in the reporting system has separated between the still planned with the realization reported periodically, the accountability report is the realization of the budget prepared previously, deviations that occur are always analyzed and the cause is sought, the results of the deviation analysis are used as the basis for managers to take corrective actions, there are special bonus incentives given to outstanding managers.
PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARS TERHADAP HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ATAS AMANDEMEN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.16 HELMI HERAWATI HERAWATI; Haryadi Haryadi
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.952

Abstract

Implementation of International Financial Reporting Standards Against Their Relationship With Comparability Disclosure of Amendments to Statement of Financial Accounting Standards No.16 (Empirical Study of Manufacturing Companies Listed on Indonesian Stock Exchange of Go Public).This study aims to determine the application of IFRS to its relationship with the comparability of disclosure of amendment of PSAK No. 16 on the financial statements of Manufacturing Companies that have Go Public and listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies that have Go Public and listed on the Indonesia Stock Exchange in 2012 -2016. While the sample of this study is determined by purposive sampling method to obtain 405 samples during the year of research. Data obtained from the index of disclosure of PSAK 16, financial statements of manufacturing companies in Indonesia Stock Exchange year 2012 - 2016. The method of analysis using descriptive statistics with multiple regression analysis analysis, with a significant level set 5% (? = 0.005). The analysis tool used is SPSS 16 program.From the calculation results obtained by the linear regression equation is DISCL = 0.975 - 1.511 (IDH) - 0.008 (IFRS1) + 1.494E-5 (IFRS2) + 0.267 (IDH * IFRS1) + 2.198 (IDH * IFRS2) + 0,000 (SIZE) - 0 , 17 (ROA) - 0.29 (SCALEDB) - 1.025E-8 (LEV) + e. based on the result of F test it is known that Fcount> Ftable (395> 1.65251), it can be concluded that there is significant influence of variable IDH (x1), IFRS1 (x2), IFRS2 (x3), IDH * IFRS1 (x4), IDH * IFRS2 (x5), SIZE (x6), ROA (x7), SCALEDB (x8) and LEVERAGE (x9) simultaneously or simultaneously to the Disclosure Level of PSAK 16 (DISCL). Means the F value of 1522.755 with a probability value of 0.000 lower than 0.05. This means that the regression model in this study can be used. And result of t test show that influence of independent variable, interaction and control have significant negative effect to dependent variable.Based on the result of determination coefficient test, it is known that the adjusted value of is 0,971. It is stated that 97,1% of variation of disclosure index of PSAK 16 can be explained significantly by independent variable used in this research that is IDH, IDH * IFRS1, IDH * IFRS2 and control variable SIZE, ROA, SCALEDB, LEVERAGE. While the rest of 2.9% the disclosure index of PSAK 16 can be explained by other variables outside the model. It can be concluded that the application of the latest IFRS convergence has a positive effect on PSAK 16
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA SISTEM KREDIT DENGAN AGUNAN DI PT. BANK PERKREDITAN RAKYAT (BPR) MAROBA ITE CABANG BENGKULU subaeti subaeti subaeti
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.374

Abstract

Abstract This study aims to determine the applications of the accounting system on credit system with collateral in PT. BPR Maroba Ite branch of Bengkulu city and compare the existing theory with practice in the field. The nature of this research is descriptive, the type of data used are qualitative data, sources of data used are primary, that is the result of interviews and secondary data is information the compny’s history, credit system with collateral in PT. BPR Maroba Ite Branch of Bengkulu City. The population used in this research is accounting information system on credit system with collateral data in PT. BPR Maroba Ite Branch of Bengkulu city from 2013-2016. The wording in writing using a flow chart. Based on the boarding application of accounting information system on credit system with collateral data in PT. BPR Maroba Ite Branch of Bengkulu city that the company has implemented an accounting information system on the credit system with good collateral regarding the recording of accountability of transactions, dcuments or forms used in order to minimize the risk of bad debts evident from the table of the number of Net Perfoarming Loan showing the number of non perfoarming loans from october 2013 to december 2016 is not more than 5% but only 3,60% according to the standard percentage of non perfoarming loans in the fair cetegory of Indonesian Bank Number 15/2/PBI/2013, Number 17/11/PBI/2015 and Financial Services Authority (OJK) Regulation Number 20/POJK.03/2014, as well as the handling or solution of bad debts that are applied are good with restructuring and negotiation in accordance with banking regulations stipulated in Bank Indonesia Regulation Number 7/2/PBI/2005 and the regulation of the Financial Services Authority Number 11/POJK.03.2015.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu) Sianturi Duma Roland; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.991

Abstract

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.
PENGARUH PENERAPAN ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PROVINSI BENGKULU Intan Sri Hari Cahyani; Subaeti Subaeti
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.812

Abstract

This study aims to determine the effect of the application of electronic notification (E-spot) and knowledge of taxation on taxpayer compliance in the KPP Pratama Bengkulu Province by using the data analysis, namely validity test, reliability test, normality test, multiple regression, partial t-test, test f-simultaneous and determination. From the calculation results obtained by the regression equation Y = 4,621 + 0,013 + 0,752 + e, with the value of the coefficient of determination (R Square) of 0,468 this shows that jointly the electronic application variable notification letter (E-Spt) and taxation knowledge of 46.8% while the remaining 53.2% is influenced by other variables not included in this study. Based on the results of the simultaneous testing shows that the electronic variable notification letter (X1) and knowledge taxation variable (X2) have a significant influence jointly towards Taxpayer Compliance (Y) with a value of fcount> ftabel = 11, 899> 3.35 then Ha is accepted Ho is rejected.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TEKNOLOGI INFORMASI DAN PENATAUSAHAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten Rejang Lebong) Tuti Hermelinda
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.635

Abstract

This study aims to find out and obtain empirical evidence regarding the influence of HRcompetencies, utilization of Information Technology and Understanding of RegionalFinancial Administration on the quality of the financial statements of the Rejang Lebongdistrict government.The research was conducted on all officials of the financial administration of the OPDof Rejang Lebong Regency using primary data obtained from questionnairesdistributed to respondents. Determination of the sample through purposive samplingand obtained a sample of 144 respondents. Data analysis using multiple regressionand hypothesis testing.The data quality test results show that all research instruments are valid and reliableand the model used is appropriate to explain the dependent variable. The resultsshowed that HR competence, utilization of Information Technology and understandingof Regional Financial Administration had a positive influence on the quality of financialstatements both partially and simultaneously
cover Jurnal Akuntansi Unihaz Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.

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