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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 5 Documents
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Search results for , issue "Vol. 8 No. 1 (2018)" : 5 Documents clear
PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Stefani Siahaan; Halimatusyadiah Halimatusyadiah
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.1-14

Abstract

This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City. The number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. Data were analyzed by using multiple linear regression analysis using SPSS program. The results of the research indicate the existence of taxation awareness and tax penalties on positive individual Taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. This research can contribute for KPP Pratama Kota Bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. The limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of Bengkulu. For further research may add an individual Taxpayer who has a free employment or corporate taxpayerKey Words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance.
PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU Intan Tri Nurdianti; Fitrawati Ilyas
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.15-25

Abstract

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning
SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS Kiki Apriyana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.26-40

Abstract

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGELOLA KEUANGAN MELAKUKAN TINDAKAN WHISTLE –BLOWING (Studi Kasus Pada Universitas Bengkulu) Dewi Sutrisni; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.41-54

Abstract

This study aims to examine the influence of attitude factors on whistle-blowing, organizational commitment, personal cost, the degree of seriousness of fraud and the pressure of obedience to the interest of financial managers performing whistle-blowing action on the financial manager of Bengkulu University. The data used in this study is the primary data collected through survey method by distributing 106 questionnaires to the financial manager in Bengkulu University units. Questionnaires were made using two different cases resulting in different data processing results in each case. The results showed that in the first case only the attitude toward whistle-blowing that positively affect the interest of financial managers doing whistle-blowing action and 4 other variables have no effect. In the second case, the attitude toward whistle-blowing and the pressure of obedience have a positive effect on the interest of the financial managers perform whistle-blowing action while the organizational commitment variable, personal cost, the seriousness of the fraud does not affect the financial manager's interest in doing the whistle-blowing action. Discussions of the implications of the research results and their limitations have also been made.Key words: whistle-blowing, organizational commitment, personal cost, level of fraud seriousness, pressure of obedience
Niat Menggunakan E-commerce: Suatu Pendekatan Technology Acceptance Models (Studi Pada Usaha Mikro, Kecil dan Menengah Di Kota Bengkulu) Fatrisya Marsyadini; Nila Aprila
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.55-66

Abstract

This study was aimed to determine the effect of (1) the perceived ease of use, (2) the perceived usefulness, (3) the attitude towards using, and (4) the intention to use in using the E-commerce on the SMEs in Bengkulu city. The characteristics of the SMEs that were used in this study are the SMEs that are listed on the Department of Cooperatives and SMEs in Bengkulu city in the marketing field, that have not using the E-commerce for business activities yet, but already familiar with E-commerce in private, and already completed the training related to electronic commerce, SMEs recording and accounting. The populations in this study were the SMEs registered in the Department of Cooperatives and SMEs in Bengkulu City in the marketing field. Based on the Purposive Sampling Method, the samples obtained were 87 SMEs. The data is analyzed using SmartPLS 2.0 M3. The analysis shows that the perceived ease of use positively affects perceived usefulness, ease of use perceived positively effects the attitudes towards using, the perceived usefulness positively effects the attitudes towards using, the perceived usefulness positively effects the intention to use, and attitudes towards using positively influences the intention to use in using e-commerce in SMEs in Bengkulu city.Key words: perceived ease of use, perceived usefulness, attitude towards using, intention to use

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