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Vika Fitranita
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fairness@unib.ac.id
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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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 NORMA SUBJEKTIF, PENGETAHUAN DAN EFIKASI DIRI TERHADAP KEPATUHAN ZAKAT PROFESI DI PEMERINTAH KOTA BENGKULU Nining Pertiwi; Lismawati
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37048

Abstract

The purpose of this research is to examine and analyze subjective norm, knowledge and self-efficacy on profession zakat compliance in Bengkulu City Government. The sample of this study is aimed at state civil servants who work in kindergartens, elementary schools and state junior high schools in Gading Cempaka District. This research was conducted by distributing questionnaires to 61 people, then the data were analyzed using multiple linear regression analysis. The results show that the variable subjective norm and knowledge have a positive effect, while self-efficacy has no positive effect on profession zakat compliance. Thus it can be concluded that what influences the compliance with zakat profession is knowledge and subjective norm
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR KINERJA PERUSAHAAN PADA PT ASURANSI JASA INDONESIA (JASINDO) Sella Gusti Pratiwi; Isma Coryanata
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37049

Abstract

This study aims to see the performance at PT. Jasindo Insurance, Bengkulu City, using a balanced scorecard approach as a performance measure. There must be four perspectives in implementing the balanced scorecard. The sample of this study were employees / employees of PT. Jasindo Insurance, Bengkulu City, with 52 people and 163 insurance-related company customers. Data were analyzed using IBM SPSS version 20 analysis. The results of PT. Jasindo Insurance, Bengkulu City, shows that the overall result Performance appraisal of PT. Jasindo Insurance, Bengkulu City, using the balanced scorecard approach as a whole shows very well.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP FREE CASH FLOW PADA PERUSAHAAN PERBANKAN DI INDONESIA Wahyudi; Madani hatta
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37050

Abstract

This study aims to prove the effect of corporate governance, leverage, and profitability on free cash flow by using independent variables, corporate governance, leverage, and profitability, corporate governance was assessed using internal mechanism in the form of a board of commissioners and audit committee calculated based on the effectiveness of the board of commissioners and audit committee. Samples in research this is the company's banks in Indonesia which is listed on the Stock Exchange Indonesia (BEI) in the years 2015 to 2018 and consists of 33 companies . The data used in this study are secondary data, obtained from financial reports from the website www.idx.co.id. The data collection method uses purposive sampling technique. This study uses a quantitative approach. Data were analyzed using regression linear multiple use device software SPSS version 25. The results show that corporate governance has no effect on the level of free cash flow, while leverage and profitability have a positive effect on the level of free cash flow.
PENGARUH PENGELOLAAN KEUANGAN DAN PENGAWASAN KEUANGAN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU Afri Darmawan; Nila Aprilla
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.v13i2.37098

Abstract

The objective of this study was to prove the influence of the administration of financial statement and financial control on the performance of Local Government Organization at the Bengkulu Province. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Government Organization at the Bengkulu Province. The number of samples used in this study was 108 peoples. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 96 peoples. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the administration of financial statement has a significant influence on the performance of local government organizations in the Bengkulu Province and (2) the financial control has significant influence on the performance of local government organizations in the Bengkulu Province.
PENGARUH SIKAP DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN PERSEPSI DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERASI Novita Sari; Fransiska junita
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.v13i2.37099

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in disclosing fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Service Office. The data used in this study are primary data. The data collection method used purposive sampling technique and this study used a quantitative. Data were analyzed using multiple linear regression using SPSS software. The results showed that attitudes has effect on employee intentions and perceptions of behavior control has no effect on employee intentions in whistleblowing. Organizational support not have a moderating effect on attitudes, but has a moderating effect on perceptions of behavioral control on whistleblowing intentions.
PENGARUH LEVERAGE KEUANGAN, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN ( Setudi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia ) Jaya Prima; Saiful
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.v13i2.37100

Abstract

This study aims to examine the effect of financial leverage, liquidity, profitability, company size on the timeliness of financial reporting specifically on real estate and property companies listed on the Indonesian stock exchange. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange within a period of 5 years (2013-2017). The total population in this study were 170 (34 companies x 5 years = 170). This study uses secondary data, the analytical method used in this study is the logistic regression analysis model. The results of this study show (1) financial leverage negatively affects the timeliness, this supports signal theory, while the variables liquidity,profitability, company size do not affect the timeliness of financial reporting.
Green Accounting and Corporate Social Responsibility (CSR) : Literature Review Amanda Alvi Nurdiantoro; Indah Oktari Wijayanti; Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 14 No. 3 (2024): Vol. 14 No. 3 (2024) - PRESS
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i3.40194

Abstract

This review literature aims to explore the relationship between green accounting and Corporate Social Responsibility (CSR) in the context of business sustainability. Green accounting, which focuses on measuring and reporting the environmental impact of a company's activities, plays an important role in supporting CSR initiatives aimed at improving corporate social and environmental responsibility. Through an analysis of various case studies and relevant literature, this review identifies the benefits of implementing green accounting, including improved company reputation, operational efficiency, and stakeholder satisfaction. However, challenges such as lack of understanding, high initial costs, and resistance to change are also faced in the implementation of these practices. The conclusion of this review emphasizes the importance of integrating green accounting in CSR strategies to achieve better sustainability goals. Recommendations for further research and business practices are also presented, with the hope of encouraging companies to be more active in adopting green accounting and CSR as part of their long-term strategies.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PERUSAHAAN
JURNAL FAIRNESS Vol. 15 No. 1 (2025): Vol. 15 No. 1 (2025) Press
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v15i1.41124

Abstract

Testing and analyzing the influence of managerial, institusional ownership and the existence of an independent board of commissioners on the financial performance of companies listed on the Indonesia Stock Exchange in the infrastructure sector around the 2018-2022 period is the main objective of this research. This research is a type of quantitative research using secondary data where data is obtained from financial reports and annual reports of Infrastructure sector companies that are registered on the Indonesia Stock Exchange where these reports can be accessed via the company’s official website or on the official IDX website. Infrastructure sector companies listed on the IDX are the population of this research. Then samples will be taken using a purposive sampling method which uses several criteria so that 70 samples are obtained in this research. Descriptive statistical analysis, classical assumption testing (normality, multicollinearity, heterodasticity and autocorrelation, multiple regression analysis, and hypothesis testing (determination coefficient, t and F tests) are the data analysis techniques that will be used in this research. The result obtained in research are that managerial and institusional ownership has an influence on the company’s financial performance, but the independent board of commissioners has on influence on the company’s financial performance.
DETERMINASI KUALITAS LAPORAN KEUANGAN PEMKOT BENGKULU: KOMPETENSI, PENGENDALIAN INTERN, MOTIVASI, DAN KEPATUHAN SAP Nila Aprilla
JURNAL FAIRNESS Vol. 15 No. 1 (2025): Vol. 15 No. 1 (2025) Press
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v15i1.44348

Abstract

Penelitian ini menganalisis pengaruh kompetensi aparatur, sistem pengendalian intern, motivasi kerja, dan kepatuhan Standar Akuntansi Pemerintahan (SAP) terhadap kualitas laporan keuangan Pemerintah Kota Bengkulu. Menggunakan metode survei terhadap 105 pegawai pengelola keuangan pada 35 OPD, data dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian intern, dan kepatuhan SAP berpengaruh positif signifikan, sedangkan motivasi kerja berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Secara simultan, keempat variabel memberikan kontribusi 68,4% terhadap kualitas laporan keuangan
Analisis Persepsi Kemudahan dan Manfaat e-Faktur terhadap Kepatuhan PPN di Kota Bengkulu Danang Adi Putra; Herawansyah; Indah Oktari Wijayanti
JURNAL FAIRNESS Vol. 15 No. 2 (2025): Vol. 15 No. 2 (2025) Press
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v15i2.47860

Abstract

Transformasi digital di bidang perpajakan mendorong Direktorat Jenderal Pajak untuk menerapkan sistem e-Faktur sebagai sarana administrasi Pajak Pertambahan Nilai (PPN) bagi Pengusaha Kena Pajak (PKP). Namun, implementasi e-Faktur tidak selalu berjalan optimal karena dipengaruhi oleh persepsi wajib pajak terhadap kemudahan dan manfaat sistem tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan dan persepsi manfaat e-Faktur terhadap kepatuhan PPN di Kota Bengkulu. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada wajib pajak PKP di Kota Bengkulu. Data dianalisis menggunakan uji validitas, reliabilitas, serta analisis regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa persepsi kemudahan e-Faktur berpengaruh positif dan signifikan terhadap kepatuhan PPN, serta persepsi manfaat e-Faktur juga berpengaruh positif dan signifikan terhadap kepatuhan PPN. Temuan ini mengindikasikan bahwa semakin tinggi tingkat kemudahan dan manfaat yang dirasakan wajib pajak dalam penggunaan e-Faktur, maka semakin meningkat pula kepatuhan dalam pelaporan dan pembayaran PPN. Penelitian ini diharapkan dapat menjadi masukan bagi otoritas pajak dalam meningkatkan kualitas layanan digital perpajakan melalui perbaikan sistem, peningkatan sosialisasi, dan pendampingan teknis bagi wajib pajak di Kota Bengkulu.

Page 19 of 20 | Total Record : 191

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