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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 6 Documents
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Search results for , issue "Vol. 7 No. 1 (2017)" : 6 Documents clear
DIVERSITAS MANAJEMEN DAN DIVERSIFIKASI PENDAPATAN SEBAGAI FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN (Studi Empiris Pada Perbankan yang Terdaftar di BEI Periode 2010 – 2014) Sayydatuz Shoimah Jamruddin; Nova Novita
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.1-12

Abstract

Ideally, there is no difference perception between members of an organization toward internal auditor roles. This study identified the perception between employees and lecturers of University of Bengkulu; whether the internal auditor as audit snoop, consultant, or Management representative. Data is analyzed using independent sample t test. The research results show that there are difference perceptions between employee and lecturers toward the role of internal auditor as audit snoop and as a consultant. However, this study found no difference perceptions among them on the role of internal auditor as management’s representative. Major role of internal auditor according to employee and lecturers at the University of Bengkulu is the role of as a consultant.Keywords : Internal Auditor, Role, Audit Snoop, Consultant, Management’s Representative
GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN AKUNTABILITAS TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR DI INSTITUSI MILITER (TNI-AD) KOTA BENGKULU Nila Aprila; Eka Sepriani
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.13-34

Abstract

This research evaluates the effect of leadership style, organizational commitment and accountability towards organizational behavior in Military Institution in Indonesia. Data was collected by survey method in TNI-AD located in Kota Bengkulu. One hundred seventy questionaires gathered and analized with smartPLS. The result of this research shows that leadership style, organizational commitment and accountability influences organization citizeship behavior. This research inspired by the phenomenon that there is little research on military area regarding accountability, either in Indonesia or in the world. Thus, this research will give a siginificant literature contribution based on the empirical data analyzes in Military Institution in Indonesia.Keywords: leadership style, organizational commitment, accountability and organization citizenship behavior.
PENGARUH MOTIVASI KERJA, KOMITMEN ORGANISASI, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN KOPERASI Rasti Ardini; Fadli Fadli
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.35-50

Abstract

This research aims to find empirically evidence that has influence of motivation, organizational commitment, discipline, and job satisfaction to employee performance. The samples of this study was 65 employees who work as financial affair of corporative in lubuk linggau. The data obtained wers analyzed by using multiple linear regression analysis. The research concludes that: motivation, organizational commitment, discipline, and job satisfaction has positive influence on the performance of the who work as financial officer.Keywords : Motivation, Organisational Commitment, Discipline, Satisfaction, and Employee Performance.
PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK Astri Wulan Dary; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.51-60

Abstract

The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant
PROSES PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA (Studi Di Desa-Desa Kecamatan Giri Mulya Kabupaten Bengkulu Utara) Baihaqi Baihaqi; Ratih Pelita Sari; Dri Asmawanti S
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.61-76

Abstract

This research is a descriptive qualitative research that aims to explain the condition of planning process and budgeting of village finances in the villages of Giri Mulya Sub-district, North Bengkulu Regency. The informants of this research are the village head, village secretary, head of the village consultative body, the empowerment of the village community of Giri Mulya sub-district, and representatives from the community. Data were collected through observation process, in-depth interview and documentation. The results of this study indicate that village planning and village financial budgeting have been outlined in accordance with the prevailing regulations. In terms of timeliness, in determining the work plan of the local government and budget of village income and expenditure, there was a delay due to the lack of human resources quality and the problem of regulatory delays from the district that reached the village head.Keywords : planning and budgeting of village finances, Human Resources, regulatory
GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN Isma Coryanata
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.77-84

Abstract

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style

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