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Vika Fitranita
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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 191 Documents
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PENGARUH LITERASI KEUANGAN, DIGITAL PAYMENT DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN TERHADAP KINERJA UMKM Zidni Husnia Fachrunnisa; Nugraeni Putrie Windarti; Ratna Purnama Sari
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33329

Abstract

MSMEs can drive the country's economic growth, however, the performance of MSMEs has experienced a slowdown due to the Covid 19 pandemic. So, this research aims to find out what factors can encourage the performance of MSMEs. This research uses internal and external organizational factors that can influence MSME performance, such as financial literacy, digital payment, and the ability to prepare financial reports. The population of this research is MSMEs in Bantul Regency. The sampling method uses a purposive sampling technique with the criteria of MSMEs that have used digital payments and financial records. The samples that can be used are 108 MSMEs in Bantul Regency. Data collection was carried out using a questionnaire method which was distributed offline by visiting MSMEs and online using Google from. Data processing uses the SPSS Statistics 26.0 application. Data were analyzed using multiple linear regression analysis. The research results show that financial literacy and the use of digital payments have no effect on MSME performance, while the ability to prepare financial reports has a positive effect on MSME performance. High or low levels of financial literacy and the use of digital payments do not affect the performance of MSMEs. Meanwhile, the higher the ability to prepare financial reports, the higher the performance of MSMEs will be. MSMEs that prepare financial reports can evaluate their business performance.
PENGARUH DIVERSIFIKASI PENDAPATAN TERHADAP KINERJA BANK; STUDI EMPIRIS PADA BANK KOMERSIAL DI ASIA Devi Febrianti; Miuzuddin
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.33443

Abstract

The purpose of this study is to examine the effect of income diversification on bank performance in the Asian countries. This study uses bank-level data from BankFocus for 173 banks in 8 countries in the Asian for the period 2011-2019. Meanwhile, the data at the country level uses data obtained from the World Bank. The results show that income diversification can reduce bank profitability and efficiency. The results suggest that, although diversification theoretically offers benefits to banks, it has consequences. To improve supervisory performance, risk-taking behavior and understanding of the bank's core business are important concerns in implementing diversification.
STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG) Yopisah; Fadli; Lisa M.N Puspita
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33696

Abstract

The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.
PENGARUH METODE RGEC TERHADAP NILAI PERUSAHAAN PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; M.Sulkhanul Umam; Fitria Nuri Agustin
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33697

Abstract

The purpose of this study is to determine how the influence of RGEC indirectly or not on company value. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. This research uses quantitative methods by obtaining 38 conventional banking companies using this data analysis technique using smartPLS. From the results of the study shows that risk profile has a significant negative influence on company value, GCG (Good Corporate Governance) has a significant positive influence on company value, Earning has a significant positive influence on company value, and Capital has a significant positive influence on company value. The company’s own value uses PBV (Price Book Value).
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN) Vidya Vitta Adhivinna; Raafi Astrian Yudhistira; Ratna Purnama Sari; Rahandhika Ivan Adyaksana
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.33698

Abstract

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management
DETERMINAN FRAUD PREVENTION DALAM PENGELOLAAN DANA DESA Anandita Zulia Putri; Reni Apriyani; Yennisa
JURNAL FAIRNESS Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i1.34983

Abstract

Fraud rentan terjadi di pemerintahan sektor publik, terutama  lembaga pemerintah desa dalam pengelolaan dana desa. Hal tersebut ditunjukkan berdasarkan data dari Indonesian Corrpution Watch lembaga pemerintah desa dan dana desa berada di urutan pertama yang rentan terjadi kasus korupsi di Indonesia. Penelitian ini menguji dan memperoleh bukti empiris pengaruh positif kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud pada pengelolaan dana desa. Pendekatan pada penelitian ini yaitu kuantitatif berupa data primer dengan menggunakan kuesioner sebagai sumber data. Purposive sampling dengan kriteria berdasarkan Permendagri No. 20 Tahun 2018 digunakan dalam proses pengambilan sampel, dan terdapat 210 responden. Metode untuk pengumpulan sampel yang ditetapkan dengan purposive sampling dengan kriteria yang mengacu pada Permendagri No. 20 Tahun 2018 dan total sampel sebanyak 210 responden. Metode pengujian data yaitu uji statistik deskriptif, uji kualitas data, dan uji hipotesis. Temuan penelitian ini menunjukkan bahwa kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian ini dapat memberikan kontribusi bagi pemerintah desa dalam upaya langkap preventif untuk mencegah fraud disektor publik khususnya pemerintah desa
Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi Choyrul Anuar; Darman Usman
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35594

Abstract

This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,
Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan Rizka Annisya Putri Latifah; nikmah
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v11i3.35597

Abstract

This study aims to provide empirical evidence of the effect of environmental performance and environmental costs on financial performance. This study was tested using multiple regression analysis. The sample used in the study was BUMN companies that are going public and not going public in 2012- 2018 with a total sample of 77 observations.The results of this study indicate that environmental performance has a significant positive effect on financial performance. Meanwhile, environmental costs do not have a significant effect on financial performance and firm size has a negative effect on financial performance
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.

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