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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
 1 
Search results for , issue "Vol. 8 No. 3 (2018)" : 5 Documents clear
PENGARUH KOMPETENSI APARATUR PENATA LAPORAN KEUANGAN DAN PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS LAPORANKEUANGAN PEMERINTAH DAERAH DI PROVINSI BENGKULU Irwansyah Irwansyah; Tantri Wulandari
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.123-134

Abstract

apparatus internal government (apip) on quality of local government financial report in bengkulu province. This research uses quantitative approach, using primary data through questionnaire. Respondents in this study are the Financial Administration Official (PPK), the Technical Activity Executing Officials (PPTK), and the Spending Treasurer. Technical analysis of data using multiple linear regression analysis of SPSS program assistance. The results of this study indicate that the competence of the apparatus of financial statements do not positively affect the quality of local government financial and the role of apparatus internal government (APIP) has a positive effect on the quality of local government financial statements in Bengkulu Province.Key Words: Government, Competency, APIP
PENGARUH PENERAPAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PADA PERUSAHAAN PEMBIAYAAN KOTA BENGKULU Lidia Natalia; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.135-144

Abstract

A fraud was an action to deceive other parties for personal advantages. This study aimed at investigating the influence of internal control, organizational commitment, and organizational culture on tendency of fraud. This study applied quantitative approach and data was collected by using questionnaires as instrument. This study was conducted at Finance’s Company of Bengkulu City. Samples were selected by applying purposive sampling technique. The samples of this study were the employees of finance departments of the 11 finance with respondents as many as 33 people. The technique of data analysis applied was multiple linear regression technique assisted by SPSS 23 for Windows program. The result of the analysis showed that (1) the internal control had negative and influence on fraud tendency, (2) the organizational commitment had negative and influence on fraud tendency, (3) the organizational culture had negative and influence on fraud tendencyKey words: internal control, commitment, culture, fraud.
PENGENDALIAN INTERN PEMERINTAH DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH DI KOTA BENGKULU ( Studi Pada OPD Kota Bengkulu ) Nur Cholis; Fadli Fadli
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.145-154

Abstract

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research. The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program and 5% significance level (0,05). The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.Key Words: Technology, System, Accountability, Government
IMPLEMENTASI REMUNERASI DOSEN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU Maesaroh Hasan; Dri Asmawanti
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.165-174

Abstract

This study aims to describe the implementation of lecturer remuneration system of Public Service Agency at Bengkulu University. Data collection using primary data obtained from interviews to informants, they are the remuneration team University of Bengkulu. Data collection techniques are done by interview and documentation. The analysis used are data collection, data reduction, data presentation and conclusion. The techniques of testing the validity of the data used are the adequacy of the reference, triangulation and reference material. The results of this research showed that remuneration system is new payroll system applied by UNIB precisely in the end of the year 2015. Implementation of performance reporting by lecturer at UNIB conducted every semester and payment is done every three months. The reporting system of lecturer’s remuneration performance at UNIB is still done manually and not integrated with the academic system, so it is not efficient in it’s implementation. In the future, several new remuneration programs have been planned and are being undertaken in the implementation by remuneration teams to support the successful implementation of the BLU remuneration system in UNIB.Key words: Implementation, Public Service Agency
ANALISIS ALOKASI DANA DESA DI KEBUPATEN LEBONG TAHUN 2016 Nosy Mayasari; Abdullah Abdullah
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.155-164

Abstract

This study aims to analyze whether the procedure of allocation of Village Funds in Lebong Regency has been in accordance or not in accordance with Regulation of the Minister of Finance RI No.49 of 2016 on Procedure of Allocation of Village Funds. This research uses descriptive research approach. The data used in this study is secondary data, in the form of Lebong Village Fund (DD) data issued by Minister of Finance Regulation No. 49 of 2016, population, area, poverty rate, and geographical difficulties index. The object of research in this study as many as 12 District in Lebong District. The results of the research analysis indicate that the procedures for allocating village funds have followed the guidelines of the applicable rules, but the data used in the calculation of Village Fund Allocation are not all sourced from the Central Bureau of Statistics of Lebong Regency while in the Minister of Finance Regulation No.49 of 2016 Data must be sourced from the statistics field.Key words: Village Fund Allocation

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