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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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The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptiv Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2447

Abstract

The objectives that will be used in this research are to find out the quality of PBBP and PBB-P2, the contribution of PBB and PBB-P2 and the administration of PBB and PBB-P2 services. The type of research that will be carried out is qualitative descriptive, this research was conducted at the City Regional Revenue Agency. Malang is located on Jl. Major General Sungkono No. 82, Wonokoyo, Kec. Kedungkandanga, Malang City, East Java. Data collection techniques are interviews, documentation and observation, the data used are secondary and primary data, while the techniques in analyzing data are data reduction, PBB calculations. The results of this research state that there is an important relationship when implementing a policy in achieving revenue realization against a PBB revenue target and rural buildings as well as in offices and administrative management that makes the best payments and makes collections for PBB and BPPP.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Fathul Hilal Perdanakusuma; dandi simanjorang
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2453

Abstract

The purpose of this study was to determine the effect of the application of accounting information systems, internal control and the use of accounting information technology partially or simultaneously on the performance of employees at PT. Double Prestige. This study uses primary data through questionnaires distributed to respondents PT. Double Prestige. The number of samples taken as many as 69 employees of PT. Double Prestige. The sampling technique used purposive sampling method. Data were analyzed by multiple linear regression method. Based on the results of the study, it shows that the application of accounting information systems has no significant effect on employee performance, internal control has a significant effect on employee performance, the use of accounting information technology has no significant effect on employee performance. Simultaneously the application of accounting information systems, internal control and the use of accounting information technology have a significant effect on employee performance at PT. Double Prestige.
redaksi pelaksana helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

redaksi pelaksana
ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH MENGGUNAKAN RASIO EARLY WARNING SYSTEM SEBELUM DAN SELAMA PANDEMI COVID-19 Syafrul Antoni
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2448

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan kinerja keuangan perusahaan asuransi Syariah di Indonesia dengan menggunakan rasio early warning system sebelum dan selama pandemi covid-19. Pemilihan sampel menggunakan metode purposive sampling. Kinerja keuangan perusahaan asuransi syariah diukur dengan rasio beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis yang diperbandingkan antara sbelum dan selama pandemic covid-19 yang diperoleh melalui Laporan keuangan perusahaan asuransi Syariah di indonesia yang telah di audit. Pengujian hipotesis menggunakan uji beda paired sample T tes. Hasil penelitian ini membuktikan bahwa tidak terdapat perbedaan kinerja keuangan dalam aspek beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis antara sebelum dan selama pandemi covid-19.
Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng Ika Sartika; Puji Wibowo
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2442

Abstract

Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis resulting in quantitative and qualitative data. Based on the results of the study, KPP Pratama Bantaeng has been responsive in following up on the new regulations by revising the budget in the form of reallocation according to the priority of the work plan. Information regarding budget quantitatively has been presented 100% and completely. However, narrative details regarding the revision of the budget during 2020 and information regarding the Covid-19 budget account have not been disclosed. Thus, qualitatively it can be concluded that the disclosure is incomplete. In the future, important information, especially things that occur due to extraordinary phenomena such as Covid-19, is expected to be given a more detailed explanation in the financial statements.
Pengaruh Strategi Bisnis dalam Meningkatkan Sistem Pengendalian Manajemen pada Perbankan Syariah Astria Kurniawati
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2436

Abstract

The development of Islamic banking is a milestone in the success of the Islamic economy in Indonesia. Every company is vying to win the existing business competition. Islamic banking is required to have a strategy so that its products can be used by consumers. Management in Islamic banking is expected to be able to market, raise funds, channel funds, and win the current market competition. By increasing Indonesia's economic growth, Islamic banking competes with other banks to be the best in providing satisfaction and controlling its customers. A management control system is needed for the activities of an organization to achieve its goals. This writing uses the library method or collects reading material from the contents of the article which aims to collect scientific data and information, in the form of theories, books, and journals that become solutions and the basis of argumentation.
Pengaruh Gaya Hidup Terhadap Pendapatan Pada Generasi Milenial pakri Fahmi
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2449

Abstract

This study aims to examine the effect of Income on Lifestyle in the millennial generation in Bengkulu City. This research was conducted in the city of Bengkulu. The number of samples in this study were 100 respondents. The results showed that 48.2% of the income variable was able to explain the lifestyle variables of the millennial generation in Bengkulu City. Based on the results of simultaneous and partial tests, income variables affect the lifestyle of the millennial generation.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Syafrudin Syafrudin; iwin Arnova; anggi saputra
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2443

Abstract

This study aims to determine how much influence the Government Internal Control System and Regional Financial Information System on the Quality of Financial Statements. From the calculation results obtained by the multiple linear regression equation Y = 4,168 + 0,283X1 + 0,368X2, where from the equation it can be interpreted that there is a positive influence between the there variables. The value of the correlation coefficient (R) of 0,935 and the coefficient of determination (R2) of 0,874 shows the effect of the Government internal Control System and the Regional Financial Information System on the Quality of Financial Statements at the Bengkulu City Regional Financial and Asset Management Agency is very strong. Constant (a) of 4,168 means that if the Govermment Internal Control System, Regional Financial Information System is equal to zero, the Quality of Financial Statements is 4,168. Regression Coeffient (b1) of 0,283 means that each increase in the value of the Government Internal Control System by 1%, the Quality of Financial Statements increases by 0,283. Regression Coefficient (b2) of 0,368 means that each increase in the value of the Regional Financial Information System by 1%, the Quality of Financial Statements increase by 0,368. Based on the t value obtained in the hypothesis test (t-test) with a confidence level of 95% and degrees of freedom (42-2-1), the Government Internal Control System t-test value is 2,260 ttable 1,68195. The tcount value of the Regional Financial Information System is 3,259 > ttable 1,68195. This means that Ha is accepted Ho is rejected, which means the hypothesis states that the Government Internal Control System and Regional Financial Information System has a positive effect on the Quality of Financial Statements. Based on the Fcount of 135,456 while Ftable 3,24 which means that the Government Internal Control System and the Regional Financial Information System simultaneously influence teh Quality of Financial Statements.
PEMANFAATAN HANDPHONE PADA USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENINGKATKAN OMSET DI KELURAHAN ANGGUT DALAM KOTA BENGKULU pedi riswandi; agung setio dicky; Peronik Br Sinurat
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2438

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the largest group of economic players in the economy, can create many entrepreneurs and open up many job opportunities which can become the business sector that contributes the most to economic development. In an effort to increase the productivity and efficiency of MSMEs, they can take advantage of Mobile Technology effectively to have a direct influence on MSMEs. The positive influence on MSMEs can enjoy the various benefits of using mobile phones. Where MSMEs can communicate quickly, increase productivity, build new business opportunities, and they can also connect to a wider global network. The use of mobile phones can be done using social media to improve service quality and expand customer networks. Mobile can also help MSMEs in saving operational costs. The use of mobile phones at MSMEs is currently supported by the availability of infrastructure such as internet connections at competitive prices between operators and internet providers, as well as security in transactions through communication networks. Facing an increasingly open and competitive market mechanism, market control is a prerequisite for increasing competitiveness, one of which can be done by utilizing the use of mobile phones in Micro, Small and Medium Enterprises (MSMEs).
DAMPAK LITERASI DIGITAL DAN FAKTOR DEMOGRAFI TERHADAP PERILAKU KEUANGAN PINJAMAN ONLINE DI MASA PANDEMI COVID-19 Henny Sulistianingsih; Maivalinda Maivalinda; Tri Rachmat Riski Rachmat Riski
Jurnal Ilmu Akuntansi Vol 4 No 2 (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.v4i2.2450

Abstract

This study aims to reveal a picture of digital literacy and demographic factors on people's financial behavior related to online loan offerings mediated by demographic factors in the city of Padang. The number of samples was selected using the convenience sampling method, because the researcher did not have population data in the form of a sampling frame. Data were collected using a survey technique of 101 respondents. The data analysis technique used in this study is descriptive analysis to obtain descriptive information about digital literacy on people's financial behavior in online loan offerings mediated by demographic factors in the city of Padang. The method of analysis using SEM-PLS alternative analysis. The results showed that there was a significant influence of digital literacy and demographic factors on financial behavior. Digital literacy has a significant effect on demographic factors and demographic factors do not significantly mediate digital literacy on financial behavior. The results of this study contribute to financial and non-financial institutions that are in direct contact with the community regarding the provision of benefits in increasing their digital knowledge.

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