Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Fairness

fairness
Website

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 191 Documents

8 9 10 11 12

ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH Auditya, Lucy; Husaini, Husaini; Lismawati, Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.

ANALISIS PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENDIDIKAN-LATIHAN (DIKLAT), DAN PENGALAMAN KERJA TERHADAP KINERJA PENYUSUN LAPORAN KEUANGAN PEMERINTAH DAERAH Harlina, Puji Rahayu; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study examined the effect of understanding the Government Accounting Standards, Education-training, and on the performance of work experience in the financial report's authors Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained on the apparatus authors employee financial statements on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Data were analyzed using SPSS. Based on data from 40 respondents who participated in the study, the research found that simultaneous understanding of the Government Accounting Standards, Education-training, and work experience affect the performance of the compilers of the financial statements on regional work units (SKPD) Bengkulu provincial government. Only a partial understanding of the Governmental Accounting Standards, and work experience has a significant positive impact on the performance of the compilers of the financial statements on education government of Bengkulu province.

PENGARUH PARTISIPASI PIMPINAN DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KINERJA KEUANGAN (Studi pada SKPD Provinsi Bengkulu) Ramadanti, Um Fajri; Abdillah, Willy; Robinson, Robinson
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU Fitriano, Yun; Fachruzzaman, Fachruzzaman; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008 Ariani, Dinie; Fadli, Fadli; Lismawati, Lismawati
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.

ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu) Kresnawati, Kresnawati; Fachruzzaman, Fachruzzaman; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 1 (2013)
Publisher : UNIB Press

Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.

Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Andina, Ariane Satri; Indriani, Rini; Suranta, Eddy
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.

PENGARUH DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012) Vanchris, Deo Rizki; Fadli, Fadli; Aisyah, Siti
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This research aims is to determine whether there are the effect of General Allocation Fund for Local Own Source Revenue, the effect of General Allocation Fund for Capital Expenditure, the effect of Capital Expenditure for Local Own Source Revenue, and the effect of General Allocation Fund for Local Own Source Revenue through Capital Expenditure. The samples used in this research are local governments of Sumbagsel in period 2008-2012. The analysis instrument used to determine the influence between variables was tested using linear regression analysis and used to the path analysis with SPSS program version 16.00. The results of research show that the General Allocation Fund has a positive effect on Local Own Source Revenue, the General Allocation Fund has a positive effect on Capital Expenditure, the Capital Expenditure has a positive effect on Local Own Source Revenue, and the General Allocation Fund has no effect on the Local Own Source Revenue through Capital Expenditure.

PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI Kurniawati, Diana; Nurazi, Ridwan; Martiah, Lisa
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness

PENGARUH KONFLIK PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN DI KOTA BENGKULU) Sriwidharmanely, Sriwidharmanely; Usman, Darman; Devega, Lidya
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.

Page 10 of 20 | Total Record : 191

8 9 10 11 12

Filter by Year

2013 2025

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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