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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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PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION Niyawati Muniroh; Kartika Pradana Suryatimur
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.v4i2.2444

Abstract

This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.
ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Istiana, Siti
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2923

Abstract

This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by obtaining samples during 2017-2020. The data analysis methodology used is data analysis technique, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). Simultaneous test (F-count) obtained F-count value of 77.457 > F table 2.50. This value can be concluded that the ratio of working capital to total assets, the ratio of earnings before interest and taxes, the ratio of earnings before taxes to current debt and the ratio of sales to total assets have a significant effect on financial distress simultaneously. The coefficient of determination (R2) can be seen that the value of the determinant coefficient is 0.907, this shows that the dependent variable (financial distress) can simultaneously be explained by the dependent variable (that the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets, the ratio profit before tax to current liabilities, ratio of sales to total assets) of 82.2%. During the observations, it was shown that the research data of 18 food and beverage companies listed on the Indonesia Stock Exchange were still in a state of financial distress.
PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI Rendi Heryandi; Evi Martaseli; Ade Sudarma
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit.
PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP GROSS PROFIT MARGIN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA elza Nurul Izzah; sulaeman elza12izzah@gmail.com; Ade Sudarma
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

This study aims to determine the effect of the Current Ratio and Total Asset Turnover on Gross Profit Margin during the COVID-19 pandemic. The variables used in this research are Current Ratio, Total Asset Turnover and Gross Profit Margin. This research was conducted on hotels, restaurants and tourism sub-sector companies listed on the IDX during April 2020-September 2021. The method used is quantitative, with an associative approach, the measurement scale is the ratio scale. The sampling technique used was purposive sampling and the data collection technique was the secondary data source. The results of the Current Ratio test have a significant effect on Gross Profit Margin with a significance of 0.001 < 0.05 and tcount > ttable (3.373 > 1.991). Total Asset Turnover has a significant effect on Gross Profit Margin with a significance of 0.042 <0.05 and tcount > ttable (2,071 > 1,991). And Current Ratio and Total Asset Turnover have a significant effect on Gross Profit Margin with a significance of 0.003 < 0.05 and Fcount > Ftable (6.456> 3.115). The contribution of the variable current ratio and total asset turnover to the gross profit margin is 14.4%
PENGARUH PERSENTASE DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT PERUSAHAAN DAN KUALITAS AUDITOR EKSTERNAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE TAHUN 2015-2019 Cahyati, Novi
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

Tax avoidance is an effort to avoid tax that is carried out to reduce the tax burden in a way that is still within the provisions of taxation. The variables of the percentage of the board of commissioners, the company's audit committee and the quality of the external auditor used are estimated to have an influence on the company's management decisions in doing tax avoidance. This study aims to determine the effect of the percentage of the board of commissioners, the company's audit committee and the quality of external auditors as a measure of GCG (Good Corporate Governance). The sample in this study were property companies listed on the Indonesia Stock Exchange for the 2015-2019 period, which were 64 companies. The research method used in this study is a non-probability sampling method with incidental/accidental sampling methods in order to obtain 6 companies. Sources of data in this study were obtained from the official website of the IDX and the websites of each company. This study uses multiple regression models to test each variable on tax avoidance. The results showed that the percentage of independent commissioners had no effect on tax avoidance with a significance value of 0.155, the company's audit committee had an effect on tax avoidance with a significance value of 0.000, the quality of external auditors had no effect on tax avoidance with a significance value of 0.572.
ANALISIS KINERJA BELANJA DAERAH DALAM LAPORAN REALISASI ANGGARAN (LRA) BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN SUKABUMI Siti Amelia
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.
PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN Winny Lian Seventeen; nina Yulianasari
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to examine the effect of family economic conditions and lecturer competencies on student achievement in the economics and business faculty of Prof. University. Dr. Hazairin, SH. This research was conducted by the Faculty of Economics and Business, Prof. University. Dr. Hazairin, SH. The number of samples in this study were 93 respondents. The results showed that 24.1% of the variables of family economic conditions and the competence of lecturers were able to explain the variables of student learning achievement. Based on the results of the simultaneous test, the variables of family economic conditions and the competence of lecturers affect student learning achievement, while based on the partial test, the variables of family economic conditions affect student learning achievement and lecturer competencies affect student learning achievement.
PREDIKSI POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE MODIFIKASI Reisa Nurul Fadilah
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to determine the potential for bankruptcy of the company by using a prediction tool, namely Altman Z-Score Modification. The sample used in this study is 7 companies with 24 population financial statements in the property and real estate subsector listed on the Indonesian stock exchange with an observation period in 2018-2021. The method used is a qualitative descriptive analysis technique. The data is processed from secondary data in the form of financial statements that are officially accessed through the Indonesian stock exchange database. The non-probability method used is the purvosive sampling method and the data is processed using the modified Altman Z-Score formula. The results showed that in the gray zone with a score of 1.1-2.6, namely PT Agung Podomoro Land Tbk in, PT Alam Sutera Realty Tbk in 2018-2021 and PT PP Property Tbk in 2020-2021 and in a safe zone condition. with a score of > 2.6, namely PT Jaya Real Property Tbk, PT Nusantara Almazia Tbk, Plaza Indonesia Realty Tbk, PT Pakuwon Jati Tbk in 2018-2021.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DALAM PERENCANAAN PRODUKSI PADA PT. OLYMPIC FURNITURE GEMILANG BOGOR Erika Yunira; Gatot Wahyu Nugroho
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to determine the control of raw material inventory in production planning at PT. Olympic Furniture Gemilang. The main raw materials used by PT. Olympic Furniture Gemilang is a wood particle board (PB), medium density fiberboard (MDF) and solid wood. PT. Olympic Furniture Gemilang processes wood into wardrobes, tables, kitchen sets and other versatile shelves. The problems faced by the company in relation to the inventory of raw materials include optimal purchasing, security inventory, reordering and the total cost of raw material inventory. The results show that the amount of economical raw materials for each purchase of raw materials for PB in 2021 is 315.84 m3 with a purchase frequency of 19 times, Safety Stock is 349.636 m3, Reorder Point is 1.909.192 m3, and TIC according to the EOQ method is Rp. 45.234,653. MDF raw materials in 2021 are 137.61 m3 with a purchase frequency of 10 times, Safety Stock is 44,233 m3, Reorder Point is 416,785 m3 and TIC according to the EOQ method is Rp 19.708,875. The raw material for Soid Wood in 2021 is 103.45 with a purchase frequency of 8 times, Safety Stock is 85.849 m3, Reorder Point is 296.425 m3 and TIC according to the EOQ method is Rp. 14.817,424.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PADA PEMERINTAH KOTA BENGKULU Seftya dwi shinta; Levy Oktri Darti
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

The porpuse of this study is to find out the effect of human resource capacity, the utilization of information technology and accounting internal control for financial reporting information on the value of Bengkulu city government. The data used is primary data obtained from the results of questionnaires to the KK, BPM dan BPG Work Unit (SKPD) Bengkulu City Government. The samples used in the study were 55 respondents. Data analysis method used is multiple linear regression analysis. The research proves that the human resource capacity, utilization of information technology and accounting internal control positive effect on the value of financial reporting information to the government of Bengkulu

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