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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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ANALISIS PERHITUNGAN BIAYA RATA-RATA PELAYANAN PASIEN RAWAT INAP DALAM PEMENUHAN STANDAR PELAYANAN MINIMAL (STUDI KASUS PADA RSUD SEKAYU KABUPATEN MUSI BANYUASIN) jumania septariani
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.v3i1.1330

Abstract

This study discussed the calculation of the average cost of inpatient services in meeting the Minimum Service Standards at Sekayu District General Hospital in achieving hospital service assessment indicators. This study examined financial data within a period of 3 (three) years, namely 2017-2019. In this study, the author used quantitative descriptive analysis techniques. Quantitative descriptive technique used was by calculating the average cost of inpatient services in meeting the Minimum Service Standards at the Sekayu District General Hospital of Musi Banyuasin and analyzing the level of utilization of health service facilities, quality of service, and level of service efficiency by calculating assessment indicators hospital services. The calculating results of achieved indicators that was Bed Occupancy Rate (BOR) of 90.8%, Average Length of Stay (Av LOS) was for 3 days, Bed Turn Over (BTO) was by 85 times, Turn Over Inverval (TOI) was for 1 day, Gross Death Rate (GDR) was of 1 person, Net Death Rate (NDR) was of 1 person.
PENGARUH KUALITAS SOFTWARE DAN KUALITAS INFORMASI TERHADAP LAPORAN KEUANGAN PEMERINTAH KOTA BENGKULU silva delvia; pakri Fahmi
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.v3i2.1623

Abstract

The aim to be achieved in this study is to determine the effect of information quality and software quality on the financial reports of the Bengkulu City Government. The type of data used is data, namely data obtained from field studies and literature studies. Research respondents were financial management staff at Regional Apparatus Organizations (OPD) in Bengkulu City consisting of Budget User Proxy (KPA), Financial Administration Officials (PPK), Expenditure Treasurer and SIMDA Operators totaling 144 people in 36 OPDs. The analytical method used is multiple linear regression analysis. Based on the results of data analysis and discussion as described in the previous chapter, several conclusions can be drawn, namely: (1) Taken together, the variables of accounting software quality and information quality have a significant effect on the quality of information on OPD financial statements in Bengkulu City; (2) Partially accounting software quality variables have a significant effect on the quality of OPD financial report information in Bengkulu City; and (3) Partially the information quality variable has a significant effect on the quality of OPD financial report information in Bengkulu City.
Pengaruh lokasi usaha dan jam kerja terhadap pendapatan pedagang pasar panorama kota Bengkulu pakri Fahmi
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2091

Abstract

This study aims to examine the effect of business location and working hours on the income of traders of the Bengkulu city panorama market. This research was conducted in the Bengkulu city panorama market. The number of samples in this study was 100 respondents. The results showed that 35.6% of the variables of business location and working hours were able to explain the income variable of the panoramic market traders of Bengkulu City. Based on the results of the simultaneous test, the variable of business location and working hours affect the income of traders of the Bengkulu panoramic market, while based on the Partial test, the variable of business location affects the income of traders of the Bengkulu city panorama market, but working hours have no effect on the income of traders of the Bengkulu city panorama market.
PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI kusuma Indawati Halim
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2086

Abstract

The principle of conservatism assumes that when choosing between two or more generally accepted accounting techniques, a preference is shown for the choice that has the least favorable impact on shareholder equity. This study attempts to determine the impact of operating cash flow, company growth, leverage, and profitability on accounting conservatism. The population in this study were 52 companies in the consumer goods industry sector on the Indonesia Stock Exchange for the period 2014 to 2018. Sample selection was using purposive sampling and obtained a sample of 36 companies. This type of research is quantitative research. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, F test, and t test. The test was carried out using the SPSS 22 program. The partial test results show that operating cash flow, company growth, and profitability partially have a positive impact on accounting conservatism, but leverage has no impact on accounting conservatism.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA MANDIRI TUNAS FINANCE PURWOKERTO Esti Saraswati
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2092

Abstract

Business competition which is increasingly rapidly in the era of globalization has occurred in the trading company sector, service companies, and manufacturing companies. Service companies engaged in non-bank financial institutions such as the multi-finance industry are also experiencing quite rapid business competition which requires the use of accounting information systems in all operational and non-operational activities of the company. Employee performance is a measure of the success of a company. With the existence of an adequate Accounting Information System, various financial and non-financial information can be produced quickly and accurately so that management and employees will be assisted during the decision-making process. Apart from the existence of an adequate accounting information system, the existence of internal controls within the company is no less important for the creation of a company system and good employee performance. This study aims to determine how the influence of accounting information systems and internal controls on employee performance. The population in this study were employees of Mandiri Tunas Finance Purwokerto. To determine the sample in this study, the Simple Random Sampling technique was used. The type of data used in the study is primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the accounting information system has no effect on employee performance, while internal control has an effect on employee performance.
PERAN KEPALA DESA DALAM MEREALISASIKAN PENGGUNAAN ANGGARAN DANA DESA DI DESA SELLI KECAMATAN BENGO KABUPATEN BONE Neneng Hafsah
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2087

Abstract

This study aims to determine the role of the Village Head of Selli in realize the village fund budget both in allocating the use of village funds and in planning, supervision and evaluating village funds. In this study, the data analysis used was descriptive qualitative analysis using three forms of data collection, namely; 1). Observation Technique, 2). Interview Techniques, and 3). Documentation Techniques. Research conducted in Selli Village, namely the Village Head has carried out his role in realizing the use of village funds through development, empowerment and community coaching, even though it hasn't run optimally. The results of the research that has been conducted in Selli Village, Bengo District, Bone Regency show that the Village Head of Selli has carried out his role in realizing the use of village funds starting from planning, allocation, and realizing.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTERNAL Muhamad Rifaldi
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2093

Abstract

In the era of globalization, competition in the business world is getting tighter, with many companies that have entered people's lives. The increasingly widespread development of the business world today requires the development of a new accounting information system to meet the needs of better information. In addition, many companies are experiencing a decline in sales. For example, half of the trading companies experienced a decline in sales due to the unstable economy of the Indonesian people due to the pandemic. Similarly, companies engaged in the sale of vehicles were also affected, because the Indonesian Motorcycle Industry Association (AISI) reported that the volume of motorcycle sales distributed in October had decreased compared to the previous months. AISI data noted that there were 317,830 motorcycles distributed last October. Its volume fell 16.85% on a monthly basis compared to the previous month. With that accounting information system is needed, including sales accounting information systems and cash receipts, sales accounting information systems and cash receipts are part of an accounting information system that explains how to carry out sales procedures from receiving orders to receiving cash on sales. This study aims to find out how the company runs an accounting information system for sales and cash receipts, and the results of the research show that the companies that have been researched are in accordance with SOPs and using the right system. the sales activity in this study has used a qualitative approach descriptive method. Therefore, the use of accounting information systems sales and cash receipts is very instrumental and has a positive influence on the company's internal.
ANALISIS PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT PADA BPKP PROVINSI BENGKULU Karnadi KArnadi; nina Yulianasari
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2088

Abstract

This Study aims to determine the professionalism and independence analysis of audit quality at BPKP In Bengkulu Province. The regression equation obtained from the results of this study is as follows: Y=20,780 + 0,506 X1 + 0,050 X2. The coefficient of determination R2= 0,135. Value means that the variables of professionalism and independence are 13,5% while 86,5% is Influenced by other factors not examined. The t value > t Table (2,00856) on the effect of X1 on Y, the t value for the professionalism variable X1 is 3,166 with a sig value of 0,003 while the t table is 2,00856 with a sig value of 0,025% because t count> t table (3,166>2,00856) this indicates that H0 is accepted and it can be concluded that there is an effect of X1 on Y. the value of the variable t count > t table for the independent variable X2 is 0,147 with a sig value of 0,003 while the t table is 2,00856 with a sig value of 0,025 (2,5%) because t count < t table (0,147 < 2,00856) shows that H0 is rejected and it can be concluded that there is no effect of X2 on Y. The f value is 5,058 while the sig is 0,010. F table at the level of confidence is 3,18 this means that the value of f count > f table (5,058 > 3,18) which means that the variable professionalism (X1), Independence (X2) has a positive influence on the audit quality variable (Y) or collectively have simultaneous influence.
PENETAPAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL adrian abdul Wahid
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2082

Abstract

Calculation of the cost of production can be done with two approaches, namely the full costing approach and variable costing. In this study, the approach to calculating the cost of production using a full costing approach was carried out at UKM Telur Gulung Raos. This study uses a qualitative method with a descriptive analysis approach. The results of this study, the cost of production with the company's approach of Rp. 398,916.96 and the calculation of the cost of production with the full costing approach of Rp. 533,207.16. The calculation is generated from the number of products 580 products in a period of one day. on the original dining menu of Rp. 398.61 with a selling price of Rp. 1000. On the original egg roll menu, according to the company, it is Rp. 398.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 629.52 with a selling price of Rp. 1,499.10. On the egg roll menu, according to the company, cilor rolls are Rp. 437.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 668.52 with a selling price of Rp. According to the company, the egg roll vermicelli menu is Rp. 448.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 679.52 with a selling price of Rp. Rp. 1,452.84. According to the company, the egg roll otak-otak menu is Rp. 798.60 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,029.52 with a selling price of Rp. 2,537.14. On the egg roll sausage menu, according to the company, it is Rp. 1,358.61 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,589.52. with a selling price of Rp2,325.19
Pengaruh Economic Value Added dan return On Equity (ROE) Terhadap Harga Saham pada perusahaan Investasi yang Terdaftar Di BEI Tahun 2016-2019. Winny Lian Seventeen; Seftya dwi shinta
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2094

Abstract

This study aims to examine the effect of Economic Value Added (EVA) and Return On Equity (ROE) on Stock Prices in Investment Companies Listed on the IDX in 2016-2019.” This research is an explanatory quantitative research. Sources of secondary data obtained through literature studies, documentation, books, magazines, newspapers, written archives related to the object to be studied. The results showed that 60.9% of the stock price variable was influenced by the EVA variable and the ROE variable. Simultaneous test results explain that EVA and ROE variables have an effect on stock prices. The results of the partial test explain that the EVA variable has no effect on stock prices, while the ROE variable has an influence on stock prices.

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