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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 BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOTOR BEKAS DI SHORUM BUDI MOTOR KOTA BENGKULU Rina risna Yanti; Sulisti Afriani
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.v2i1.816

Abstract

Study aims to determine how much influence promotion costs have on the sales volume of second motorcycle at showroom budi motor bengkulu city. Based on the results of the study, the regression equation of the influence of variable X on the Y variable is Y = 43,041 + 1,0226X, which means that the increase in sales volume goes hand in hand with promotion, this can be seen from the calculation of the regression coefficient value (b) positive. In the sense that each increase of 1 rupiah issued by the company for promotional costs will increase the sales volume by 1,0226 units sales of second motorcycle Simple correlation value r value (correlation coefficient) Positive and strong influence, this can also be seen the r value of 0.27 and the value of kd = 27%, meaning that any increased promotion costs will have an impact on increasing sales volume of second motorcycle products showroom budi motor bengkulu city. The t-test shows that promotion costs have a positive and significant effect on the sales volume of second motorcycle on showroom budi motor bengkulu city, so that obtained tcount obtained is 1.4864 smaller than t table at an error rate of 5% then t-table is 2.0739. This is in line with the Test-t criteria, namely that if tcount is smaller than t-table, then Ho is accepted and H1 is rejected, meaning that there is a significant effect between the cost of promotion on the volume of second motorcycle sales in showroom budi motor bengkulu city
ANALISIS PELAYANAN, FASILITAS, KEAMANAN, PENDAPATAN, DAN DAMPAKNYA TERHADAP MINAT WISATAWAN MENGUNJUNGI PANTAI BERKAS DI BENGKULU Syamsul Huda; Jalal Ikhwan
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

Abstract

The purpose of this study was to determine the effect of service, facility, a sense ofsafety, and impact on tourist interest to visit of Berkas beeach in Bengkulu. This studyuses a quantitative and qualitative analysis. Quantitative analysis using multiple linearregression. From these equations can be interpreted a constant value 4.314 hasmeaning if the coefficients of the independent variables consisting of service (X1) =0,427, facilities (X2) = 0,227, safety (X3) = 0,301, income (X4) = 0,372. Based on t-test,t values of security (X1) of 3,242, a sense of comfort (X2) is -1.371, information (X3) of2.091, income (X4) of 2.992.. The results of test calculations obtained F calculated Fvalue of 18.813, which means jointly significant effect between the independentvariable on the dependent variable Correelation coefisiencee (R) is 0,767 anddeterminant coefisience (R2) is 0,588, Mean, together impact are significant to touristinterest (Y).
IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NO. 20 TAHUN 2018 TENTANG PELAPORAN DAN PERTANGGUNGJAWABAN APBDes DI DESA LUBUK MINDAI BENGKULU UTARA Sulisti Afriani; Zahrah Indah Ferina
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1611

Abstract

This study aims to determine the Village Financial Management in Lubuk Mindai Village, North Bengkulu. The object of this research is in the village of Lubuk Mindai, North Bengkulu. This type of research is qualitative research. This research was conducted using interview and documentation techniques with parties involved in the management of ADD. The description results are obtained through Permendagri No. analysis. 20 of 2018 by comparing the realization in the field. Village financial management in Lubuk Mindai North Bengkulu Village in 2019 began reporting and accountability stages. Broadly speaking, it can be said to be in accordance with Permendagri No. 20 of 2018.
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, DAN DEWAN KOMISARIS TERHADAP STRUKTUR MODAL indriyani Novitasari; Kartika Hendra Titisar; riana rachmawati Dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1336

Abstract

Capital structure is the most important part of the company's activities. Source of funds acquired capital structure consists of the source of funds from within the company and outside the company. The capital structure is comparing total debt to capital. The capital structure is measured by DEBT to Equity Ratio (DER). The purpose of this research is to test and analyze the influence of liquidity, profitability, asset structure, business risk, and board of Commissioners on capital structure. The population in this study as much as 10 pharmaceutical companies registered in IDX period 2014-2018. The sample selection technique is purposive sampling. A method used multiple linear regression. Results showed that the liquidity variables, profitability, asset structure, business risk, and Board of Commissioners affected the capital structure. Adjustes R Square value of 0.658. This indicates that a variable variance in the capital structure of 65.8% can be explained by variables, 34.2% explained by factors – other factors outside of the investigation
Penerapan Sitem Informasi Akuntansi Koperasi Simpan Pinjam elviza diana; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1331

Abstract

Suatu koperasi dapat digunakan untuk mengembangkan pembangunan dan melakukan kegiatan yang berhubungan dengan ekonomi untuk meningkatkan kesejahteraan anggota-anggotanya.Terdapat permasalahan yang ada di Koperasi antara lain : Pengurus belum mampu menyusun laporan keuangan koperasi sesuai standar koperasi , Laporan dikerjakan masih secara manual, Koperasi tidak memiliki Standar Operasional Prosedur (SOP) pemberian kredit. Laporan keuangan yang tidak disusun sesuai dengan standar pembukuan yang ada sangat merugikan masyarakat karena masyarakat selaku pemilik koperasi tidak pernah mengetahui bagaimana pengelolaan dana yang telah mereka setorkan. Selain itu dengan tidak disusun laporan keuangan koperasi juga kehilangan kesempatan untuk mendapatkan tambahan bantuan dana dari pihak-pihak terkait misalnya dari bank. Untuk mengatasi permasalahan tersebut maka tujuan penelitian ini adalah untuk mendisain aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam, menerapkan aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam kepada pengurus koperasi simpan pinjam. Metode pengembangan sistem digunakan metode waterfal. Dengan adanya penelitian ini pengurus dapat menggunakan aplikasi keuangan koperasi simpan pinjam sehingga pelaporan keuangan koperasi lebih akurat dan efektif.
PROSEDUR REVIEW ATAS LAPORAN KEUANGAN AUDITAN DI KAP KKSP YOGYAKARTA Nova Kusumaningrum; Yulida Army Nurcahya
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1618

Abstract

This audited financial statement is one of the most important aspects for an auditor. This is important because an auditor is required to be able to present quality audited financial statements for clients. The objectives of this study are (1) to find out the history of KAP KKSP Yogyakarta; (2) to find out auditors in KAP KKSP Yogyakarta in presenting audited financial statements; and (3) to find out how to review audited financial report procedures at KAP KKSP Yogyakarta. The method used in this research is to use a descriptive method which is a research method to make a picture of a situation or event so that this method does not only hold simulations of the data available in the field. The results of this study are that conducting an audited financial statement review is very important to be carried out by an auditor because it can present a qualified audited financial report so as to maintain the engagement between the client and KAP KKSP Yogyakarta.
PENGARUH KOMPETENSI KARYAWAN DAN KEMAMPUAN TEKNIS PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PT. PELABUHAN INDONESIA II (PERSERO) CABANG BENGKULU Elviza Diana
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1612

Abstract

Accounting information system users play an important role in the progress of a company because accounting information system users can encourage the performance of information systems for the better. Information system performance runs well if users can understand, use, and apply technology to become useful information for decision making so that company goals can be met and personal performance can be assessed as good. From the calculation of the significance value for the Employee Competency variable, it shows a value below the significance level of 0.05 and the t-count value of 2.763> t-table of 2.109 means that H1 is accepted so that the Employee Competence has a significant effect on the Computerized AIS Performance at PT. Pelabuhan Indonesia II (Persero) Bengkulu Branch. The results of the F test show that the Employee Competence and Personal Engineering Ability have a Fount of 17.498 with a significance value of 0.000, this means the significance level is <0.05 and the F-count is 13.330> F-table 3.59 which means that H3 is accepted, it can be concluded that the Employee Competence and the ability of personal engineering simultaneously has a significant effect on the performance of the computerized accounting information system at PT. Pelabuhan Indonesia II (Persero) Bengkulu Branch.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN Nia Agustina Dewi; Siti Nurlaela; Endang Masitoh
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1332

Abstract

This research was conducted in the food and beverage sub-sector companies listed on the Stock Exchange in the 2013-2018 period. In this study aims to determine the effect of leverage, liquidity, activity ratios and company size on profitability in the food and beverage sub-sector listed on the Stock Exchange in 2013-2018. The type of data used in this study is secondary data. The samples used in this study were 8 companies. Sampling in this study was conducted by purposive sampling method. The method of data analysis uses multiple linear regression test. The results of this study, namely: First, leverage does not affect profitability. Second, liquidity has no effect on profitability. Third, the activity ratio has no effect on profitability. Fourth, company size affects profitability. This research is beneficial for academics to be able to improve, improve their ability and understanding and can solve problems raised by the author regarding Leverage, Liquidity, Activity Ratios and Firm Size to Profitability.
ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN, PERPUTARAN PIUTANG, RASIO HUTANG DAN OPERATING CYCLE TERHADAP LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 karnadi karnadi
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1619

Abstract

This study aims to determine the effect of profitability, company size, accounts receivable turnover, debt ratio and operating cycle on liquidity with the analysis method using, Multiple Linear Regression, Multiple Correlation, Determination, t test and F test. From the results of the t test, profitability has an effect on liquidity. Company size affects liquidity. Accounts Receivable Turnover has no effect on liquidity. Debt ratio has no effect on liquidity. Operating Cycle affects liquidity. From the overall test there is an effect of profitability, company size, accounts receivable turnover, debt ratio, operating cycle simultaneously to liquidity.
LIQUIDITY AND SOLVABILITY ON PROFITABILITY: A STUDY ON TELECOMMUNICATION COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE FROM YEAR 2014-2018 Francis Hutabarat
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1613

Abstract

It is the purpose of every company to get the maximal profit and continuing its company’s life by maintaining and expanding the company. This research is conducted to know the influence of liquidity and solvability on to profitability of the company of telecommunication companies listed in the Indonesia Stock Exchange from 2014 to 2018. Data used from financial statements in the Indonesian Stock Exchange. The independent variable from this research is liquidity and solvability and the dependent variable in the study is profitability. This research used multiple regression linear technique analysis. The research target is to: knowing what liquidity has an effect on to profitability by partial and solvability have an effect on profitability by partial.

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