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Jurnal Akuntansi
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : 10.33369/jakuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 187 Documents
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PENGARUH PARTISIPASI PENYUSUNAN RENCANA BISNIS ANGGARAN (RBA), KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA UNIVERSITAS BENGKULU Kartika Mayang Sari; Abdullah Abdullah
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.1-14

Abstract

The research was aimed to examine and obtainempirical evidences of the influence of budgetparticipation bussiness plan, commitment oforganization, and motivation of work toperformance official at the University of Bengkulu.This research used a purposive sampling. Thesample was used in the research was 65 respondentsof official at the University of Bengkulu. The data inthis study was the primary data that has obtainedfrom the directly spread questioner to therespondens. The questionnaire distributed to 59which can be analyzed. The multiple linearregression analysis was used to analyze thehypothesis with SPSS 16 program.The result of this study explained that budgetparticipation bussiness plan, commitment oforganization, and motivation of work were positiveaffected to performance official at the University ofBengkulu.
POTENSI DAN PERAN BAITUL MAL WAT TAMWIL TERHADAP PENGEMANGAN USAHA KECIL DI KOTA JAMBI Elmiliyani Wahyuni S
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.15-34

Abstract

This research will explore the potential and role ofBMT in Jambi and to find out the influence of the roleof BMT in terms of granting financing towards thedevelopment of small businesses in Jambi, with acase study on 4 BMT, namely Al-ishlah, BMTKossuma (Salimah), BMT Bina Insan Sejahtera (BIS)and BMT Mayitoh. This research uses a quantitativeapproach with the objective to examine therelationship between the variables examinedthrough hypothesis testing. To know the influence ofthe role of BMT in terms of granting financingtowards the development of small businesses inJambi used linear regression equation of simplemodels. The results showed that the potential smallbusiness development towards the BMT in Jambi is inthe category either, for the application of the role ofBMT towards the development of small businesses inJambi is in the category is good enough, and therewas a significant influence between the role of BMTin terms of granting financing towards thedevelopment of small businesses in Jambi.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Nikmah Nikmah; Hera Apriyanti
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.53-74

Abstract

Many studies have been conducted to examine therelationship between intellectual capital andfinancial performance. However, those study stillshowed some inconsistencies. Therefore, this studyaimed to reexamine the effect of intellectual capitalon financial performance. The sample consists of 21manufacturing firms listed in Indonesia StockExchange during the observation period 2010-2013which chosen by purposive sampling method. Thetest results show that intellectual capital haspositive effect on financial performance whichmeasured by return on asset, market to book value ,market capital and earning per share, butintellectual capital has not effect on asset turnover.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fakhrana Oktaviarni; Yetti Murni; Bambang Suprayitno
Jurnal Akuntansi Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.1.1-16

Abstract

 Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor real estate, properti, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Pengambilan sampel ditentukan dengan menggunakan metode purposive sampling sehingga didapat 22 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil yang ditunjukkan pada penelitian ini menunjukkan bahwa rasio profitabilitas yang diproksikan dengan Return on Assets (ROA), likuiditas yang diproksikan dengan Current Ratio (CR), kebijakan dividen yang diproksikan dengan Dividend Payout Ratio (DPR), dan ukuran perusahaan yang diproksikan dengan logaritma natural total aset berpengaruh terhadap nilai perusahaan, sedangankan leverage yang diproksikan dengan Debt to Equity Ratio (DER) tidak berpengaruh terhadap nilai perusahaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROVINSI BENGKULU Dian Purnama Sari; Fitrawati Ilyas
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.75-85

Abstract

This research aims to provide evidence the influence of per-capita income, population, and inflation on local tax revenue in province of Bengkulu during 5 years of observation, that is, since 2009 until 2013. The population in this research are all districts / cities in the province of Bengkulu. Data used in this research is secondary data publicated by Bureau of Statistics Central (BPS) Bengkulu province. The information contains data of local tax revenue, GDP, population, and inflation with a total sample of 10 districts / cities in the province of Bengkulu. Data analyzed using IBM SPSS version 20.0 with a statistical test multiple regression analysis, test the classical assumption of normality test, multicollinearity, heterocedastisity, and autocorrelation test. Hypothesis tested by using F test and t-test. The results of hypothesis testing find that the per-capita income (GDP) has possitive effect on the local tax revenues, while the population has no possitive effect, and inflation has no negative effect on local tax revenues in the district / cities of Bengkulu province.Keywords : Local Taxes, Per-Capita Income, Total population, Inflation
ANALISIS TAX EFFORT, EFEKTIVITAS, KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH KOTA BENGKULU TAHUN 2011-2014 Dri Asmawanti; Novella Elvandari; Baihaqi Baihaqi
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.35-52

Abstract

This study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of Bengkulu city in 2011-2014. The data used in this study are primary and secondary data obtained by taking the data and conduct interviews in DPPKA city of Bengkulu. This study uses aqualitative method. The object of this study is DPPKA city of Bengkulu. The test results showed that the attainment of tax effort, effectiveness, contribution and growth of Bengkulu city taxes that fluctuate.Key words: Tax Effort, Effectiveness, Contribution, Tax Growth
THE INFLUENCE OF INTENTION UTILIZATION AND USE OF ACCOUNTING SOFTWARE ON INDIVIDUAL PERFORMANCE: UNIFIED THEORY APPROACH OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL Madani Hatta; Fenny Marietza; Rewa Yoke Desthomson
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.85-100

Abstract

This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has  significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.
PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE Retno Wati Purwaningsih; Nurna Aziza
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.173-186

Abstract

This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA Husaini Husaini; Meily Trinesia
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.93-104

Abstract

This study is aimed to prove the influence of corporate characteristics on corporate social responsibility disclosure. The sample in this study is a non-financial company listed at the Indonesia Stock Exchange in 2013-2017. Methods of data collection used purposive sampling techniques and consisted of 250 companies. The results showed that size and government ownership of the company has a positive effect on corporate social responsibility, while the age of the company, foreign ownership, leverage, profitability, industry type, and auditor type has no effect on corporate social responsibility disclosure. 
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SELUMA Tri Ikyarti; Nila Aprila
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.131-140

Abstract

Effect of application of government accounting standards, implementation of regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district. This research used a quantitative approach, using primary data through questionnaires. Respondents of this research were 26 OPD of part of a financial manager a the regonal governmnt of seluma district. The Variables in thiss researcch is the government accounting standards, implementation of regional management information systems, and govrnment internal contcl systems as independent variables, as well the qualty of local governmnt financiial statements as the dependent variable. The data were analyzed with multiple regression method. The results of hypothesis shown that the government accounting standards, implementation of regional management information systems, and governent internal contral systems give the impact add it was positive to the qality of financial statemnts at the ragional govermment of seluma district.Key words: Management Information Systems, And Government internal Control Systems.

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