Jurnal Fairness
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.
Articles
191 Documents
<![CDATA[Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal) ]]>
<![CDATA[Niode, Narapati Abharina Kibran]]>;
<![CDATA[Yusuf, Muhammad]]>
<![CDATA[ JURNAL FAIRNESS Vol. 11 No. 3 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v11i3.20980
<![CDATA[The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability. ]]>
<![CDATA[PERSEPSI PENTINGNYA KEMAMPUAN KOMUNIKASI : PERBANDINGAN ANTARA AKUNTAN PROFESIONAL DAN MAHASISWA MAGISTER AKUNTANSI ]]>
<![CDATA[irwansyah, Irwansyah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 9 No. 3 (2019) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v9i3.26741
<![CDATA[This research aims to test the communication capabilities and differences ofperception of the importance of communication skills among students with amaster's degree in professional accounting accounting. The study also tested theinfluence of communication ability against the perception of the importance ofcommunication skills. Primary data in this study were obtained from the master ofaccounting students University of bengkulu and professional accountants on theBPKP of bengkulu province by using a survey approach by disseminatingquestionnaires. The questionnaires were distributed to 90 respondents, but only75 questionnaires that can be analyzed or processed. Data analysis in this study isused Independent sample t-test and analysis of simple linear regression.The results showed that: (1) a professional accountant has interpersonalcommunication skills higher than master's degree accounting students, (2) aprofessional accountant has the perception of the importance of bettercommunication skills higher than master's degree accounting students, (3)communication skills has positive effect toward the perception of the importanceof communication skills.]]>
<![CDATA[PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN PEMAKAI SISTEM INFORMASI AKUNTANSI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI ]]>
<![CDATA[irwansyah, Irwansyah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 10 No. 3 (2020) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v10i3.26742
<![CDATA[Penelitian ini bertujuan untuk membuktikan pengaruh teknologi informasi, kemampuan pemakai sistem informasi akuntansi, dan pengalaman kerja terhadap kinerja karyawan bagian akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah 41 karyawan bagian akuntansi pada perusahaan otomotif di Kota Bengkulu. Penelitian ini mengumpulkan data primer dengan kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan teknologi informasi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, kemampuan pemakai sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, dan pengalaman kerja berpengaruh positif terhadap kinerja karyawan bagian akuntansi.]]>
<![CDATA[PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU) ]]>
<![CDATA[Liza Poerwati]]>;
<![CDATA[Fadli]]>;
<![CDATA[Nila Aprilla]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v12i1.31880
<![CDATA[This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.]]>
<![CDATA[PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Lulu Amalia Nusron]]>;
<![CDATA[Vidya Vitta Adhivinna]]>;
<![CDATA[Vitya Risti Andari]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v13i3.31890
<![CDATA[The aim of this research is to test whether tax compliance is influenced by knowledge, awareness and the Samsat corner program at SAMSAT Sewon Bantul. The population of this research is the taxpayer at SAMSAT Corner Sewon Bantul Yogyakarta with 100 people as the sample and accidental sampling is the technique of taking it. This research is quantitative with a list of questions as a means of collecting data and analyzed by multiple regression. The research results obtained were that tax payment compliance was positively influenced by knowledge, awareness and the SAMSAT Corner program.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DENGAN METODE RGEC ]]>
<![CDATA[Lulu Amalia Nusron]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v13i2.31891
<![CDATA[The research aims to determine the assessment of the soundness level of state-owned banks and private banks book IV using the RGEC method during 2015-2019. The population of this research is all banks registered with the Financial Services Authority. This research is descriptive with a quantitative approach. The sample performance in this research used purposive sampling technique with certain criteria. The criteria are 1) The sample conventional commercial banks & state-owned enterprises are those included in book IV in 2015 - 2019. 2) National private banks & state-owned enterprises with core capital of more than 30 trillion & included in book IV during 2015-2019. 3) State-owned banks and conventional banks with a ratio of large and small core capital that are proportional to the value of the analysis method used is the different test with the independent sample test. The results of this research on the health assessment of the bank show that the NPL, LDR and ROA ratios are significant differences between private banks IV and state-owned banks, while for GCG, CAR and NIM there is no significant difference between the soundness level of state- owned banks and private banks BUKU IV.]]>
<![CDATA[DETERMINAN KEBERHASILAN USAHA PADA SENTRA KERAJINAN GERABAH ]]>
<![CDATA[Anandita Zulia Putri]]>;
<![CDATA[Idha Ayu Isnaini]]>;
<![CDATA[Ningrum Pramudiati]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v13i3.31895
<![CDATA[The purpose of this study was to determine whether entrepreneurial characteristics, use of accounting information and accounting attitudes had an effect on business success. This type of research method is quantitative research. This study uses primary data in the form of a questionnaire that is distributed directly to the owners of MSMEs. The population of this research is all pottery and leather handicraft centers in Bantul Regency, the sampling technique uses purposive sampling technique with the criteria of length of business, initial capital, MSMEs that have been registered in the Bantul Regency Cooperatives and SME Service and MSMEs that have recorded their business, the sample obtained as many as 99 respondents. The data analysis technique used multiple linear regression analysis with the help of the SPSS v.25 tool. The results of this study state that partially and simultaneously entrepreneurial characteristics, use of accounting information and accounting attitudes have an effect on business success.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Novita Sari]]>;
<![CDATA[Bunga Putri Praselia]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v13i3.32547
<![CDATA[Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Husaini]]>;
<![CDATA[Nikmah]]>;
<![CDATA[Kiki Rezki Amanda]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v13i3.32548
<![CDATA[This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, EARNING PER SHARE (EPS) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2016-2020 ]]>
<![CDATA[Rianita]]>;
<![CDATA[RM. Rum Hendarmin]]>;
<![CDATA[Rafika Sari]]>
<![CDATA[ JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) ]]>
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DOI: 10.33369/fairness.v13i3.32578
<![CDATA[This study aims to determine the influence of operating cash flow, earnings per share (EPS) and net profit margin (NPM) on the stock price of Food and Beverage companies. The stock price used in this study is the closing stock price for the 2016-2020 period. The population in this study amounted to 32 companies. The sampling technique in this study used purposive sampling with a total sample of 11 companies. The data used is secondary data collected using the documentation method. The analytical technique used is multiple linear regression analysis with SPSS 25 tool. Simultaneous test results show that operating cash flow, earnings per share and net profit margin have an effect on stock prices. The partial test results of operating cash flow have no effect on stock prices, while earnings per share and net profit margin have a positive and significant effect on stock prices in food and beverage companies for the 2016-2020 period]]>
