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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN
Published by Universitas Halu Oleo
ISSN : -     EISSN : 25031635     DOI : -
Core Subject :
Artikel pada Jurnal Akuntansi dan Keuangan merupakan kajian dibidang akuntansi baik pada lingkup pemerintahan maupun sektor privat. Tujuan jurnal ini adalah mempublikasikan hasil riset yang memiliki kontribusi dalam pengembangan ilmu dan profesi akuntansi sehingga dapat memberikan wawasan secara intelektual baik bagi lingkungan akademisi maupun praktisi. Jurnal Akuntansi dan Keuangan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Diterbitkan 2 (dua) kali dalam 1 (satu) tahun pada bulan Februari dan Agustus.
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Articles 10 Documents
 1 
Search results for , issue " Vol 1, No 2 (2016)" : 10 Documents clear
PERSEPSI APARATUR FUNGSIONAL TENTANG KEAHLIAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENCEGAHAN KECURANGAN (Studi Pada Kantor Inspektorat Daerah Kabupaten Konawe) Awaluddin, Ishak; Inayatillah, Dyah Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis research aimed to knows functional apparatus’ perception about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency. Population in this research are employees in Inspectorate of Konawe Regency who task participated of inspection and supervision and samples in this research using the census method. The method used in this research is descriptive analysis. The results showed that functional apparatus’ perceptions about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency are very strong. High expertise must be owned by the functional apparatus and functional apparatus must have a good understanding of the internal control system of  government effectiveness in order to fraud prevent because the better internal control then the better also in preventing acts of fraud.Keywords :     Functional Apparatus, Expertise, Internal Control Systems of Government and Fraud Prevention.
TINJAUAN PEMAHAMAN NILAI-NILAI SYARIAH BAGI KARYAWAN PADA PT. BANK MUAMALAT INDONESIA, Tbk. CABANG KENDARI Kusmiati, Kusmiati; Nandawijaksana, Dwi Angga
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

Abstract          This study aims to determine how the understanding of Islamic values to employees at PT. Bank Muamalat Indonesia, Tbk. Kendari branch. Data collection techniques performed in this research is by using primary data by conducting interviews and filling the questionnaire (questionnaire) were distributed to a total of 12 questionnaires and using descriptive statistical analysis.           From the results of this study indicate that employees understanding of PT. Bank Muamalat Indonesia, Tbk. branch Kendari on Values Sharia based outlined in indicators Instrumental, Socio-Economic, Critical, Justice, All-Incluisive, Rational-Intuitive, Etichal, and Holistice Welfare which is illustrated by a pie chart that variable Humanist and emancipatory was very good, this is consistent with the average percentage of respondents by 83%, and 81 are at a scale of 81% - 100% with the criteria very well. While based on the Transcendental variables and Teleologikal is good, this is in accordance with the average percentage of 80% of respondents are at a scale of 61% - 80% with good criterion.Keywords: Quran, Islamic values, understanding.
PENGARUH SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KOLAKA Arman, Arman
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study aims to determine the effect of the warning letter and the letter of forced against the settlement of tax arrears to the Tax Office Pratama Kolaka. Methods of data analysis used in this research is multiple linear regression analysis to examine and provide an overview of how the influence of the warning letter and the letter of forced against the settlement of tax arrears for 2010-2014 on the Tax Office Pratama KolakaBased on the results of data analysis using SPSS 21 indicates that the results of partial hypothesis test (t-test) proves that the warning letter was not positive and not significant to the repayment of tax arrears. tcount <ttable is -0.035 <1.740 with a significant level of 0.972> 0.05. The results of partial hypothesis test  (t-test) proves that the letter forced positive and significant effect on the repayment of tax arrears. tcount> ttable namely 2.794> 1.740 with significant level of 0.012 <0.05. Hypothesis test results simultaneously ((F-test) proves that the warning letter and the letter forced a significant effect on the repayment of tax arrears. The coefficient of determination shows 0.319 or 31.9%, which means 31.9% repayment of tax arrears is affected by the number of warning letters and letters forced published. the remaining 68.1% is influenced by other factors not discussed in this study. Keywords: Warning Letter, Letter Forced and Tax Arrears Settlement
ANALISIS PEMANFAATAN EARMARKING TAX DALAM MENINGKATKAN PENDAPATAN DAERAH STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI Asni, Nur; Kalsum, Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACT This study aimed to investigate and describe about the use of earmarking tax on increasing the income on Kendari, 2014. This study used qualitative approach. The primer data was obtained from interview and the secunder data was obtained from the documentation of The Department of Management of The Local Financial and Assests of Kendari and all stakeholders in relevance to this present study. The data analysis of the study used descriptive analysis.The result of the study showed that the earmarking tax receipts of cigarette tax in Kendari 2014 amouned to Rp 2.295.027.448 or contribute approxiamately 0,20% of the total regional income. However, the benefit implementation is not appropriately maximal to the target spesifically in relevant to the impact of cigarette since the minimum socialization and transparency of fund information about the use of earmarking.Keywords: Earmarking Tax, Cigarette Tax.
PEMERIKSAAN MANAJEMEN TERHADAP FUNGSI PERSONALIA PADA PT. KRESNA REKSA FINANCE CABANG KENDARI Abdullah, Muntu; Sarira, Caesarani Dolarosa
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACT             This research aims to determine the personnel function activity has been work effective as work planning, recruitment, selection and assessment specified management inspection on PT. Kresna Reksa Finance Branch Kendari.This research constitute qualitative descriptive research. Data were collected from observation, interview and documentation. Analysis method by using is qualitative analysis in a way describe Assessment of personnel function was done by some stages Management Inspection.            According to the research result it is known that the personnel function activity has been work effective as work planning, recruitment and assessment. While activity has not been work is a processes selection. Based on the findings contained in the weakness of the personnel function activity.Then given advice that can be used as input for management           to improve and enchance the effectiveness of the personnel function  namely, Improve management control on overall personell function that can be implemented effective, perform inspection corresponding general in order inspection program to create good control. Keywords       : Management Inspection, Personnel Function, Effective
PENGARUH KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulawesi Tenggara) Nurnaluri, Sitti; Cahyaniza, Cahyaniza
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACT The aims of the study was to examine the effect of competence of auditor to auditor’s performance at Inspectorate of South East Sulawesi Province. The primary data in this study was abtained from the all auditor’s perception at the Inspectorate of South East Sulawesi Province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement with 5 Likert scale. The statistical methods used to test each hypothesis was simple linear regression analysis.The results of the study showed that competence of auditor gave positive and significant effect toward auditor’s performance. The total coefficient of determination showed that the contribution competence of auditor on the auditor’s performance was 78,1%, while the rest 21,9% obtained from the contribution of other factors. Keywords : Competence of Auditor and Auditor’s Performance.
EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Rimporok, Christian; Haerani, Haerani
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTACKThis research aims to determine the level of financial independence to the reception area of the original income of Kendari City by comparing the transfer of funds from the central government. Data was collected by interviews and documentation. The analytical method used is ratio analysis method. Equipment used in the study is the Regional Independence RatioThe results of this study showed that the ratio of local government Kendari City already does not depend kepaada transfer funds from the province during the period 2012 to 2013. It can be concluded that the independence of the regional government of Kendari in meeting the funding requirements to perform the duties of governance, development, and social service to the community has been very high and even increased year by year, from 111% in 2012 to 112% in 2013. This means that the governments dependence on equalization fund Kendari City center is already very low. Keywords: Independence Regional, Local Revenue Receipts, and Fund Balance/Funds Transfer
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PERANGKAT PENDUKUNG TERHADAP PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) Aswati, Wa Ode; Bustam, Muthmaina Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThe research aim to know effect  of human resources quality and supporting device to formation financial statement of local government (Study on Badan Pengelola Keuangan dan Aset Daerah Kendari)The hypothesis of this research is human resources quality and supporting device have a significant effect to formation financial of local government. The number of sample that be used for this analysis is 26 respondent in financial statement of local government team. Technique withdrawal of sample with purposive sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 29.             T-test showed that human resources quality have t counted 2,526 larger than t-table 1.713 and supporting device have t count 5,727 larger than t table. This matter indicated all of independent variable have effect significantly to formation financial statement of local government. Coeffisient adjusted R Square result of regression equal to 0,720. This matter indicated variable variation that is human resources quality and supporting device can explain 72% of dependent variable. While 28% explained by other independent variable which do not research.The results of this study indicated that the human resources quality has  significant effect on the formation financial statement of local government, so does supporting device has significant effect on the formation financial statement of local government. Key words : Human Resources Quality, Supporting Device and Formation Financial Statement of Local Government.
PENGARUH PROFESIONALISME DALAM MENINGKATKAN KINERJA AUDITOR INTERNAL (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dalli, Nasrullah; Ariyanti, Jully
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACT The aims of the study was to examine the effect of profesionalism to internal  auditors performance. The primary data in this study was obtained from the all auditors perception at the inspectorate of south east sulawesi province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement woth 5 likert scale. The statistical method used to test hypotesis was simple linear regression analysis.The result of the study showed that profesionalism gave significant effect toward internal auditors performance. Coefficient adjust R Square of regression is 0,793. This study showed that various of ability shown the free variable, namely : profesionalism toward independent variable, the internal auditors performance is 79,3%. While the rest is 20,7% explained by other variables.Keywords:  Profesionalism,  internal auditor’s performance.
PENGARUH INDEPENDENSI DAN EFIKASI DIRI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR INSPEKTORAT KOTA KENDARI) Tamburaka, Sulvariani; Marianti, Marianti
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

 ABSTRACTThe aim of the study was to examine the effect of independence and self efficacy to auditor’s performance at Inspectorate of Kendari City. The analysis technique used is multiple linear regression.The results showed that independence significantly affects the auditor performance. This is because preparation of the audit program free from the others influence, the audit implementation directly free to access resources, and the reporting free from any influences to modify all the fact. It means that the higher auditor independence, the better auditor performance will be achieved. Self efficacy affects the auditor performance but not significant. This is because the respondent perception that not really sure can finish the audit task better than the others. It means that self efficacy gave a positive contribution but not significant for auditor performance improvement.Keywords: independence, self efficacy, auditor performance

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