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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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PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL SERTIFIKASI CHARTERED ACCOUNTANT Duwi Mihartinah; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.77-88

Abstract

This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.Key words: TPB, intention, accountant, subjective norm, control
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Irwansyah Irwansyah; Bambang Syufriadi
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.89-100

Abstract

This study aims to determine the effect of internal control effectiveness, suitability of compensation, the morality of management, the observance of accounting rules, and information asymmetry to the tendency of accounting fraud (a survey of the company's distributor in the city of Bengkulu). The data used in this research is primary data, which is obtained by spreading the questionnaire. The number of samples used in this study is 50 samples. Data analysis techniques using the help of IBM SPSS 16.0. The results showed that the effectiveness of the internal control and the morality of management negatively affect the tendency of accounting fraud. While information asymmetry has a positive effect on the tendency of accounting fraud. To the suitability of the compensation and the observance of accounting rules does not negatively affect the tendency of accounting fraud.Key words: Influence, Compensation, Management, Rules, Asymmetry, Accounting
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN, KEMUDAHAN DAN MANFAAT YANG DIRASAKAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN MEMILIKI NPWP (Study Pada Wajib Pajak UMKM di Kota Bengkulu) Dilla Kurniasi; Halimatusyadiah Halimatusyadiah
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.101-110

Abstract

The objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by UMKM taxpayers against compliance to have NPWP. Data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. The number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. Data were analyzed by multiple linear regression that using SPSS program. The result of this research showed that the socialization of taxation, understanding of taxation, convenience of taxation and benefits of taxation have positive influence and significant against taxpayers compliance to have NPWP. This research can contribute to KPP Pratama Bengkulu City to increase tax revenue target by collecting taxpayers to have a tax identification number (NPWP). The limitation of this research are on the number of questionnaires that distributed only in several sub-district in Bengkulu City. Therefore, further research is suggested to expand the research areas.Key words: Socialization, Understanding, Taxation, Benefit, Compliance.
SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI Anggi Ayu Septi Kennedy; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.111-122

Abstract

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education
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
PENGARUH KODE ETIK, MATERIALITAS AUDIT DAN RISIKO AUDIT TERHADAP OPINI AUDITOR Cholifah Husti Laila; Novita Novita
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.9.1.63-82

Abstract

This research aims to make case analyze the impact of business ethics, level of audit materiality and audit risk towards auditor opinion. For public accountant engaged in assurance services. The result expected to contribute to the audit process of the client's financial statements in order to improve the performance of public accountants and achieve the goals of public accountants.              The respondents that used in this research are the public accountant who works in public accountant firms. Data was collected using a questionnaire. Method verification analysis was used to test hypothesis and structural modeling with Partial Least Square application that is SmartPLS 3rd version.              Result of this research reveals that of the three variables; business ethics, audit materiality, and audit risk, only audit risk that does not have a significant effect on auditor opinion. Audit risk does not have a significant effect on auditor opinion because the public accountant feels a lot and complexity of the data that the auditor must examine and the component influences audit risk. Keywords: ethics, materiality, risk, auditor opinion. 

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