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[DOES PERCEIVED VALUE ACCOMPANIED BY SATISFACTION INFLUENCE GOJEK'S CUSTOMER LOYALTY? ]]>
<![CDATA[Muhammad Roy Aziz Haryana]]>
<![CDATA[ JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v14i2.36607
<![CDATA[Technological advancements in business have significantly transformed the domains of business operations and finance, particularly in the context of customer loyalty towards online transportation services such as Gojek. This study addresses the challenges faced by customer loyalty amidst intense business competition and underscores the necessity for business processes to remain uninterrupted regardless of external conditions. The primary objective of this research is to investigate the determinants of customer loyalty, focusing specifically on value perception and customer satisfaction. Building upon the research conducted by Diallo, Diop-Sall, Djelassi, and Godefroit-Winkel (2018), which highlighted the influence of perceived benefits and positive experiences on customer loyalty, this study extends the theoretical framework to examine the interplay between value perception and customer satisfaction in the context of Gojek. Methodologically, the study employed a sample of 100 respondents and utilized Partial Least Squares (PLS) for hypothesis testing. The findings reveal that both value perception and satisfaction have a significant impact on customer loyalty towards Gojek in Yogyakarta. This study illustrates that Gojek's customer loyalty in Yogyakarta remains robust despite the prevailing competitive pressures. Consequently, it is imperative for Gojek’s management to continuously nurture and enhance customer loyalty irrespective of competitive challenges. Furthermore, the research contributes valuable insights for scholars in the fields of business and finance, particularly in the realm of customer loyalty research]]>
<![CDATA[PERUBAHAN KOMBINASI BISNIS: IMPLEMENTASI DAN DAMPAK PSAK 22 TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Silmi Humaira Harahap]]>;
<![CDATA[Suci Ralita Lestari]]>;
<![CDATA[Naufal Fauzan Hsb]]>;
<![CDATA[Bana Ahmad Gautama]]>
<![CDATA[ JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v14i2.36630
<![CDATA[This article examines the implementation of business combination accounting before and after the implementation of PSAK 22, now known as PSAK 103 on Business Combinations, with a literature study approach. This study evaluates the effect of PSAK 22 on the company's financial performance through the analysis of Return on Assets (ROA), Return on Equity (ROE), and profit margin. Before PSAK 22, companies usually used the “pooling of interest” or “purchase method”. Analysis from previous studies shows that business combinations have a significant effect on ROA, ROE, and profit margins. While mergers and acquisitions often improve financial performance, the results vary across sectors. This article aims to serve as a reference for further research on business combinations with PSAK 22/103, and requires a wider range of case studies and more diverse variables.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM ]]>
<![CDATA[Fairuz Awwabi Ahmad]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[indah oktari wijayanti]]>;
<![CDATA[Media Kusumawardani]]>
<![CDATA[ JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) ]]>
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DOI: 10.33369/fairness.v14i2.36672
<![CDATA[This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) ]]>
<![CDATA[Ade Mentari]]>;
<![CDATA[Halimatusyadiah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) ]]>
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DOI: 10.33369/fairness.v14i2.36673
<![CDATA[The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program. The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA NEGARA ASEAN-5 ]]>
<![CDATA[Yunita Lestari]]>;
<![CDATA[Nurna Aziza]]>;
<![CDATA[Nikmah]]>;
<![CDATA[Andi Agus]]>
<![CDATA[ JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) ]]>
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DOI: 10.33369/fairness.v14i2.36757
<![CDATA[The objective of this research is to analyze the impact of financial performance on stock prices in the ASEAN-5 countries. The financial ratios analyzed include, Liquidity Ratio, proxied by the Current Asset Ratio (CR), Profitability Ratios, proxied by Return on Assets (ROA) and Return on Equity (ROE), Solvency Ratio, proxied by the Debt to Equity Ratio (DER), Activity Ratio, proxied by the Total Asset Turnover (TATO). The data used in this research include financial data from companies listed on the stock exchanges of the ASEAN-5 countries during the period from 2020 to 2022. This study uses secondary data obtained from the websites of each country's stock exchange. The sample consists of 225 companies with a total of 675 data points. The data analysis method employed is panel data regression (Eviews 12). The results of the study indicate that the liquidity ratio (CR), solvency ratio (DER), and activity ratio (TATO) do not affect stock prices. This suggests that investors in the ASEAN-5 region do not primarily consider these three ratios in their investment decisions. Conversely, profitability ratios (ROA and ROE) are proven to affect stock prices. High profitability ratios increase investor confidence and interest, thereby driving up the company's stock price. These findings provide insights for company managers and investors in understanding the factors that influence stock prices in the ASEAN-5 capital markets.]]>
<![CDATA[Niat Menjadi Whistleblower pada Mahasiswa Akuntansi : Pengujian Theory of Planned Behavior (Studi pada Mahasiswa S-1 Akuntansi Universitas Bengkulu) ]]>
<![CDATA[Firman Setiawan]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) ]]>
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DOI: 10.33369/fairness.v12i1.36912
<![CDATA[This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower. This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower.]]>
<![CDATA[KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017 ]]>
<![CDATA[Nuladani Setya Budi]]>;
<![CDATA[Halimatusyadiah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) ]]>
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DOI: 10.33369/fairness.v12i1.36948
<![CDATA[The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company. The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company.]]>
<![CDATA[PERBEDAAN KEMAMPUAN KEUANGAN DAERAH DI INDONESIA ]]>
<![CDATA[Lara Erfiana]]>;
<![CDATA[Siti Aisyah]]>
<![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.v12i1.36952
<![CDATA[The purpose of this study is to examine the differences in financial capacity of the district / city and the expansion in Indonesia. The data used in this study are secondary data obtained from the district / city APBD in Indonesia accessed from the website of the Ministry of Finance Republic of Indonesia Budget Director General. The number of parent districts / cities and expansion district is 280. Data analysis methods used are descriptive analysis and different test. The results of the research obtained are: (1) The independence ratio of the main districts / cities and expansion district is not significantly different. This means that regional independence in the main district / city and division in Indonesia is relatively similar, where the two groups of regions still have low independence; (2) The ratio of the degree of fiscal decentralization between the districts / cities of the parent and expansion district occurs differences. This shows that between the parent’s district and expansion district have relatively different financial capabilities and the two regional groups still have a high dependence on the central government; (3) The ratio of the activity of the main district / city and division has a significant difference. This shows that the district / city parent has a high activity ratio in regional development, where the allocation of regional expenditures is relatively larger compared to the newly created districts / cities; (4) Routine capability ratios in the parent / city and expansion district have significant differences. This shows that the parent districts / cities have higher routine capability ratios compared to newly created districts / cities. This condition can be seen from the total routine expenditure allocated by the parent district / city; and (5) The growth ratio in the parent regency / city and expansion district has a significant difference. This shows that the parent districts / cities have a higher ability to receive their PAD compared to the newly created districts / cities.]]>
<![CDATA[PENGARUH PENGETAHUAN, PERSEPSI EFEKTIVITAS, KUALITAS PELAYANAN, TRANSPARANSI DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Pitriani]]>;
<![CDATA[Baihaqi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) ]]>
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DOI: 10.33369/fairness.v12i1.36958
<![CDATA[The purpose of the research was to analyze the influence of the knowledge of tax, effectivity of tax perception, service quality of tax officers, transparency and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City. The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 143 respondents. The method of the data analysis used multiple regression analysis. The results from the data analysis showed that: (1) the knowledge of tax have positive and significant effect toward compliance of corporate taxpayers; (2) the effectivity of tax payer have positive and significant effect toward compliance of corporate taxpayers; (3) the service quality of tax officers have positive and significant effect toward compliance of corporate taxpayers; (4) transparency of tax have positive and significant effect toward compliance of corporate taxpayers; and (5) the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, PERTUMBUHAN DAN UKURAN BANK TERHADAP NILAI BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Vebry Charolina]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022) ]]>
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DOI: 10.33369/fairness.v12i2.36960
<![CDATA[This study aims to provide empirical evidence of the influence of capital structure, financial performance, growth, and bank size on the value of Islamic banks listed on the Indonesia Stock Exchange (IDX) using the observation period from 2014 - 2019. Data collection methods using a purposive sampling method using quarterly financial statement data so that the number of observations amounted to 29 observations. The test results show that the ratio of capital structure (DER) and financial performance (ROA) as a proxy for financial performance affect the value of Islamic banks while the growth and size of the company does not affect the value of Islamic banks.]]>
