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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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ANALISIS KETERAMPILAN SOSIAL MENGGUNAKAN FIRO-B PADA AUDITOR INTERNAL PEMERINTAH DI PROVINSI BENGKULU Lismawati Lismawati; Emilyan Inzar; Jaka Isgiyarta; Novita Sari
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.115-128

Abstract

This study aims to analyze and prove whether there are differences in the level of social skills of internal auditors in terms of culture, gender and age. This study uses an internal auditor working in the Bengkulu Provincial Audit Board (BPKP) as a sample. Data were analyzed using the Fundamental Interation Relationship-Behavior (FIRO-B) score and independent sample t-test with the SPSS program. The results showed that there were no significant differences in the level of social skills between the internal auditors of different cultures, genders and ages of the internal auditors working in the Bengkulu Province Audit Board (BPKP). The results of this study provide research evidence that there is no difference in the ability of social skills in terms of cultural, gender and age differences.
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.
THE EFFECT OF PARTICIPATORY BUDGETING, CLARITY OF BUDGET OBJECTIVES ON MANAGERIAL PERFORMANCE IN NORTH ACEH DISTRICT Mukhlisul Muzahid
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.9.1.17-32

Abstract

This study aims to empirically examine the effect of participatory budgeting, clarity of budget targets both simultaneously and partially on the managerial performance of government officials in North Aceh District. The analytical tool used is multiple regression analysis technique with the consideration that the pattern of relationships between variables in the study are correlative and causal. This model will be able to answer the exact form of problems that have occurred so far so that the objectives can be achieved, namely measuring how much influence participatory budgeting, simultaneous clarity of budget targets and partially on managerial performance in North Aceh District Government.The intended respondents were people who were involved in the middle to upper management level of each SKPD which numbered 32 respondents, because it was believed that they had wide access to the budget process. The data sources used in this study are primary and secondary data. The source of primary data comes from respondents obtained by using data collection techniques through questionnaires and interviews.The results of this study indicate that simultaneous participatory budgeting and clarity of budget targets influence managerial performance, and partially participatory budgeting and clarity of budget targets have a positive effect on the managerial performance of the North Aceh district government work unit. The results of this study are expected to be a reference and consideration for local governments, especially the district of North Aceh so that participatory budgeting and clarity of budget targets can be applied in the budgeting process.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) ; PERSEPSI PEGAWAI DINAS KOTA TEGAL Fitria Febriani; Dhini Suryandari
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.9.1.33-46

Abstract

Kecurangan atau yang sering dikenal dengan istilah fraud merupakan suatu bentuk tindakan yang dilakukan secara sengaja oleh pihak individu maupun kelompok yang menimbulkan kerugian bagi pihak yang terkait dan memberikan keuntungan bagi pelaku tindak kecurangan. Secara umum, bentuk kecurangan (fraud) yang banyak terjadi di entitas pemerintahan adalah korupsi Penelitian ini bertujuan untuk menggali persepsi para pegawai di instansi pemerintahan Kota Tegal mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) seperti keefektifan pengendalian internal, penegakan peraturan, kesesuaian kompensasi, dan komitmen organisasi. Populasi penelitian ini adalah seluruh pegawai negeri sipil (PNS) yang bekerja di 14 Dinas Kota Tegal dengan menggunakan teknik pengambilan sampel convenience sampling. Responden dalam penelitian ini sejumlah 139 pegawai yang bekerja di 14 Dinas Kota Tegal. Analisis data dalam penelitian ini menggunakan full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 2.0. Hasil penelitian menunjukkan bahwa keefektifan pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh negatif terhadap kecurangan (fraud) di sektor pemerintahan. Sedangkan, komitmen organisasi tidak berpengaruh terhadap kecenderungan kecurangan (fraud) di sektor pemerintahan.
PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017) Katrina Valencia; Siti - Khairani
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.9.1.47-62

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, financial distress, dewan komisaris independen dan komite audit terhadap nilai perusahaan dimediasi oleh tax avoidance. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan yang telah diaudit pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel penelitian sebanyak 23 sampel dari 48 populasi. Teknik analisis yang digunakan adalah analisis jalur (analysis path) dengan bantuan software SPSS versi 23. Hasil penelitian ini menemukan profitabilitas, financial distress, dewan komisaris independen dan tax avoidance berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. Selain itu, profitabilitas dan komite audit berpengaruh negatif signifikan terhadap tax avoidance, sedangkan financial distress dan dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Hasil penelitian ini juga menunjukkan bahwa tax avoidance dapat memediasi secara parsial hubungan antara profitabilitas terhadap nilai perusahaan. Namun tax avoidance tidak dapat memediasi hubungan antara financial distress, dewan komisaris independen, serta komite audit terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Financial Distress, Dewan Komisaris Independen, KomiteAudit, Tax Avoidance, Nilai Perusahaan.
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

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