cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vika Fitranita
Contact Email
vika.fitranita@unib.ac.id
Phone
+6282182707708
Journal Mail Official
fairness@unib.ac.id
Editorial Address
PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
Location
Kota bengkulu,
Bengkulu
INDONESIA
Jurnal Fairness
Published by Universitas Bengkulu
ISSN : -     EISSN : 23030372     DOI : 10/33369
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 5 Documents
 1 
Search results for , issue "Vol. 11 No. 1 (2021)" : 5 Documents clear
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Irwansyah, Irwansyah; Coryanata, Isma; Sukardi, Sukardi
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.676 KB) | DOI: 10.33369/fairness.v11i1.18438

Abstract

This study aims to examine and analyze the effect of task complexity, timepressure, and locus of control on the performance of auditors at the Bengkulu Province Inspectorate. The data used in this study is primary data. The population in this study is the auditor inspectorate in Bengkulu Province.Sample selection was conducted using non-probability sampling, namely the convenience sampling method. The analytical method used is multiple linearregression. The results of the study indicate that task complexity, time pressure, and locus of control affect the performance of auditors at the Bengkulu Province Inspectorate.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Uswatun Hasanah, Usi; Aziza, Nurna; Aisyah, Siti
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
PENGARUH MEKANISME CORPORATE GOVERNANCE (GCG) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Zoriton, Zoriton; Husaini, Husaini; Usman, Darman
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.688 KB) | DOI: 10.33369/fairness.v11i1.18446

Abstract

This study was conducted with the aim of empirically testing the analysis of the influence of internal audit, managerial ownership, independent commissioners, and audit committees on Non-Performing Loans (NPLs) on banking companies listed on the Indonesia Stock Exchange (IDX). This type of research is causal research, namely this study looks for a causal relationship between the independent variable and the dependent variable. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2011-2018, namely 45 banking companies. The sample in this study was obtained by the purpose sampling method. Based on existing criteria, 31 banking companies were obtained. Hypothesis testing is done by multiple linear regression analysis.The results of the internal audit variable, managerial ownership, independent commissioner research have a negative effect on Non-Performing Loans (NPL) on banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018. The auditing committee variable does not affect the Non Performing Loans (NPL) of banking companies listed on the Indonesia Stock Exchange (BEI) in 2011-2018
AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU Henawati; Fadli
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i1.35599

Abstract

Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.
PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Hany Indah Pratiwi; Novita Sari
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

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

Abstract

This study aims to determine how the influence of the Performance Measurement System, the Reward System of PT.POS Indonesia, Bengkulu Province. There is a decrease in the competitiveness and quality of managers in improving the quality of PT POS INDONESIA.Using primary data obtained by distributing questionnaires to all financial managers. Data were analyzed using multiple regression analysis using the SPSS Statistics 24 program. The results of this study indicate that the Performance Measurement System and Rewards System of PT POS INDONESIA Bengkulu Province has a positive effect on managerial performance. Based on these results, this research can be used as material for consideration or suggestions for PT POS Indonesia Bengkulu Province in order to maintain its managerial quality in order to compete with other shipping services.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 15 No. 3 (2025): Vol. 15 No. 3 (2025) Press Vol. 15 No. 2 (2025): Vol. 15 No. 2 (2025) Press Vol. 15 No. 1 (2025): Vol. 15 No. 1 (2025) Press Vol. 14 No. 3 (2024): Vol. 14 No. 3 (2024) - PRESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024) Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023) Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023) Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022) Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022) Vol. 11 No. 3 (2021) Vol. 11 No. 2 (2021) Vol. 11 No. 1 (2021) Vol. 10 No. 3 (2020) Vol. 10 No. 2 (2020) Vol. 10 No. 1 (2020) Vol. 9 No. 3 (2019) Vol. 9 No. 2 (2019) Vol. 9 No. 1 (2019) Vol. 8 No. 3 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol. 7 No. 3 (2017) Vol. 7 No. 2 (2017) Vol. 7 No. 1 (2017) Vol. 6 No. 3 (2016) Vol. 6 No. 2 (2016) Vol. 6 No. 1 (2016) Vol. 5 No. 3 (2015) Vol. 5 No. 2 (2015) Vol. 4 No. 1 (2014) Vol. 3 No. 3 (2013) Vol. 3 No. 2 (2013) Vol. 3 No. 1 (2013) More Issue