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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 7 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2016)" : 7 Documents clear
PERSEPSI PEGAWAI ATAS PERAN AUDITOR INTERNAL DI UNIVERSITAS BENGKULU Siti Aisyah; Yoan Happy Gusmara
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.101-112

Abstract

Ideally, there is no difference perceptionbetween members of an organization toward internalauditor roles. This study identified the perceptionbetween employees and lecturers of University ofBengkulu; whether the internal auditor as audit snoop,consultant, or Management representative. Data isanalyzed using independent sample t test. The researchresults show that there are difference perceptionsbetween employee and lecturers toward the role ofinternal auditor as audit snoop and as a consultant.However, this study found no difference perceptionsamong them on the role of internal auditor asmanagement’s representative. Major role of internalauditor according to employee and lecturers at theUniversity of Bengkulu is the role of as a consultant.Keywords : Internal Auditor, Role, Audit Snoop,Consultant, Management’s Representative.
THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu) Madani Hatta; Meli Sartika
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.113-126

Abstract

The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality.
Faktor -Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Bengkulu Berkarir di Entitas Syariah Fani Andrian Permana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.127-142

Abstract

The aim of this research is to analyzes the factors that influenceof accounting student University ofBengkulu interest to take a career in sharia entity.The factors are sharia knowledge, work environment and jobmarket considerations.This research is empirical research with quantitative approach which involves the use ofstatistical analysis. This research is using the primary data. The tool used in this research is logistic regression withSPSS software version 16. The results of this research show that the sharia knowledge and work environment has aninfluence on the career in sharia entity, but job market considerations doesn’t influence on the careerin shariaentity.Keywords: sharia entity, sharia knowledge, work environment and job market considerations
Persepsi Karir di Bidang Perpajakan Terhadap Minat Mahasiswa untuk Berkarir dalam Bidang Perpajakan Lioni Lioni; Baihaqi Baihaqi
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.143-156

Abstract

This study aims to examine the influence of student’s motivation and perception on the interest of student to have a career in field of taxation. The variables of this research consisted of the interest of student, the quality motivation, the perception, the career motivation, the economic motivation and the social motivation to have a career in field of taxation. The sample of this research was 227 bachelor of accounting students Economic and Business Faculty Bengkulu University who have taken Taxation, auditing, Tax Accounting and Tax Planing. The data is analyzed using SmartPLS 2.0 M3. The result showed that accounting students’ perception, quality motivation, career motivation, social motivation to have a career in field of taxation has significant positive influence on accounting students’ interest to have a career in field of taxation. But, accounting students’ economic motivation to have a career in field of taxation didn’t have any significant positive influence to have a career in field of taxation.Keywords : Perception, Quality Motivation, Carrer Motivation, Economic Motivation, Social Motivation, The interest of student, Field of taxation.
Hubungan Struktur Modal, Kinerja Perusahaan dan Harga Saham pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tendian Afriano; Nikmah Nikmah
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.157-172

Abstract

The purpose of this research was to examine the influence of direct capital structure towards the company's performance and stock price and test the influence of indirect capital structure towards the price of the stock on the company's financial performance through property and real estate were listed on the Indonesia stock exchange in 2009-2014. This research uses the Partial Least Square approach (PLS). The sample consisted of 38 companies research property and real estate registered in BEI in 2009 until 2014. Sampling done by the method of purposive sampling. The results of this research are proving there is a direct positive influence on performance of capital structure of the company, a positive performance against direct influence stock prices and indirectly influence modal structure against the stock price through the company's performance, but this research did not manage to prove direct influence the structure of the capital against the stock price. The results obtained in the research contributes important for firms in the capital structure decision making optmal.Keywords: Capital Structure, Company Performance, Stock Price
Pendidikan, Pelatihan, Pengalaman, dan Penggunaan Informasi Akuntansi dalam Pembuatan Laporan Keuangan pada UKM di Kota Bengkulu Isma Coryanata
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.173-184

Abstract

In conducting the entire business activity, small businesses can not be separated from the operating result(profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from thefinancial statements prepared by the small businessman. By knowing the operating results (profits) is, theseentrepreneurs can perform management and better funding. But the reality on the ground is still a lot of small businessesthat do not make financial statements. The purpose of this study is to empirically examine the influence of individualcapacity and use of accounting information to the preparation of financial statements of small business in the city ofBengkulu. The sampling method in this research using random sampling of 100 small business in the city of Bengkulu.Hypothesis testing using multiple regression analysis. The test results indicate that there are influence the capacity ofindividuals and the use of accounting information to financial statements for small business in the city of Bengkulu.Keywords: education, training, experience, the use of accounting information, financial statements, small business
Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang Fenny Marietza; Cardova Gloria Artha Siahaan
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.185-196

Abstract

This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.

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