JURNAL AKUNTANSI DAN KEUANGAN
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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<![CDATA[AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ANOA KENDARI ]]>
<![CDATA[Rimporok, Ch.]]>;
<![CDATA[Safaruddin, Safaruddin]]>;
<![CDATA[M, Andi Trisno]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[The purpose of this study was to determine the systems and procedures for financial functions at the Regional Water Company (PDAM) Tirta Anoa Kendari were run effectively and efficiently.The method used is using descriptive analysis that provides an explanation of the efficiency and effectiveness of the finance function and findings obtained based on the results of audits at the Regional Water Company (PDAM) Tirta Anoa Kendari, then make recommendations to the top management on these findings.The result showed that the company already has an organizational structure, division of tasks and responsibilities are clear and sufficient. The the existing shortcomings in the company is the financial part not prepare cash flow, the concurrent positions in the finance function, there is no adequate employee training, as well as the absence of rotation of employees.Keyword: Management Audit, Finance Function, Efficiency and Effectivenes.]]>
<![CDATA[PERBANDINGAN ANTARA RETURN ON ASSETS (ROA) DENGAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA PERUSAHAAN (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Wawo, Andi Basru]]>;
<![CDATA[Nurdin, Emillia]]>;
<![CDATA[Saraswati, Febby Annisa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aimed to compare the financial performance of pharmaceutical companies listed on the Indonesian Stock Exchange by using ROA and EVA. The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange. A total of five samples were obtained by using purposive sampling. In analyzing the data used is descriptive analysis method.From the calculation of Return on Assets (ROA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average ROA is positive, while the calculation of Economic Value Added (EVA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average EVA is positive. The research is based on the calculation of Economic Value Added (EVA) can already be used in the assessment of performance company particularly in assessing the interests of shareholders. Keyword: return on assets, economic value added, performance company]]>
<![CDATA[TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Kendari) ]]>
<![CDATA[Awaluddin, Ishak]]>;
<![CDATA[Aswati, Wa Ode]]>;
<![CDATA[Sudarmant, Eko]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[The purpose of this research in knowing Overview Implementation Effectiveness the use of e-filing facility on the taxpayer at the KPP Pratama Kendari. The method of data analysis used in this research is descriptive analysis method.The results of the review in this study indicate that the application of the facility of e-filing in the category very effective for an individual taxpayer, this is because it has been mandatory for civil servants, Police and TNI to switch from reporting manually to reporting e-filing for the use of this e -filing help Annual Tax reporting process is fast, accurate and bureaucratic reporting systems in e-filing tax returns easier when compared with the bureaucratic system manually. means to apply e-filing facilities contribute positively to the individual taxpayer, but not meant for improving the users e-filing is due to a lack of socialization and quality of service.TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK(Studi Pada Kantor Pelayanan Pajak Pratama Kendari)]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI ]]>
<![CDATA[Husin, Husin]]>;
<![CDATA[Asni, Nur]]>;
<![CDATA[Sarita, Kiki Fatimah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit]]>
<![CDATA[PENGARUH MORAL REASONING AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT (Studi pada Kantor BPK RI Perwakilan Provinsi Sulawesi Tenggara) ]]>
<![CDATA[Dalli, Nasrullah]]>;
<![CDATA[Sari, Ika Maya]]>;
<![CDATA[Wandira, Viladelvia L]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[The purpose of the research is knowing the effect of the application of Moral Reasoning to Audit Quality at the BPK RI Representative Southeast Sulawesi Province. The methods of data analysis used in this research is descriptive analysis method and modestly linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 40 people of all government auditors on BPK RI Representative Southeast Sulawesi Province. However, just as many as 36 questionnaires can be processed.                             The results for the coefficient of determination total Moral Reasoning government auditor to Audit Quality of R2 = 0.650. This number can be used to see the contribution of the Moral Reasoning government auditor to Audit Quality. The figure has meaning that the contribution of Moral Reasoning government auditor to Audit Quality is 65%, while the remaining 35% was obtained from the contribution of other factors Keywords : Moral Reasoning, Audit Quality]]>
<![CDATA[PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT KOTA KENDARI) ]]>
<![CDATA[Hasbudin, Hasbudin]]>;
<![CDATA[Tamburaka, Sulvariani]]>;
<![CDATA[Supriati, Titin]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit]]>
<![CDATA[PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Pudaria Jaya Kecamatan Moramo) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Nurnaluri, Sitti]]>;
<![CDATA[Sutrawati, Kadek]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aims to determine the role of the village on the Pudaria jaya village South of Moramo fund management accountability is adequate. Data collection techniques used in this research is using interviews, documentation, and questionnaire. The sample in this study amounted to 19 people involved in fund management accountability village. This research used quantitative descriptive analysis.Results of research conducted suggests that the role of the village in a village fund management accountability can be said to have a role can be seen in the village fund management accountability. Accountability village fund management starting from the planning stage, the village did consultative meeting to discuss the Medium Term Development Plan for the Village. In the implementation of village funds grant funding submission village accompanied by RAB and the village treasurer to make payments in accordance with the RAB which has been approved by the village secretary. In the administration of cash receipts and payments made by the village treasurer done using bookkeeping inserted into a common cash book, ledger taxes and bank books. Reporting on the village fund of funds used from phase I, II, and III. In the village of accountability accountable Realization Report Implementation Budget village. Keywords: Role of the Village, the Village Fund Accountability]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Kolaka) ]]>
<![CDATA[Mas]]>;
<![CDATA[Mustafa, Santiadji]]>;
<![CDATA[Winarni, Fatmawati]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[The objective of this research is to know influence between Account Representative Service to The Formal Compliance of Individual Taxpayer in the Small Taxpayer Office Kolaka. The population are used in this study that individual taxpayers that registered in Small Taxpayers Office Kolakaamounted to 19.286 people, where the number of samples amounted to100 people. The samples in this study using the formula slovin. Data analysis method used is simple linear regression test such as t test with used computer program SPSS 21 for windows.The result of this study show that in partially, Account Representative Servicehave a positive and significant effect to The Formal Compliance of Individual Taxpayer in the Small Taxpayer Office Kolaka.Coefficient determination test showed the value of R Square of 0,693, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 69.3%, while the remaining 30.7% is explained by other variables not examined. Keywords : Account Representative Service and Formal Compliance of Individual Taxpayers.]]>
<![CDATA[ANALISIS DERAJAT KEUANGAN DAERAH DALAM MENDUKUNG DESENTRALISASI FISKAL DI KOTA KENDARI ]]>
<![CDATA[Abdullah, Muntu]]>;
<![CDATA[Intihanah, Intihanah]]>;
<![CDATA[Albasri, Muhammad Adam]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aims to determine the degree of fiscal decentralization fiscal decentralization support able kendari period 2010-2014. Fiscal ability already kendari city meets the needs fiscal period 2010-2014. This type of study using is a quqntitative study using secondary data. Descriptive data analiysis method to define the degree of fiscal decentralization, needs fiscal, fiscal capacity, independence.The results showed thet the degree of fiscal decentralization in kendari city in the 2010-2014 period is still relatively less, with the percentage of 13,38% and fiscal need to be relatively les. This shows the lower the fiscal needa of a region can be said that the more efficient financing Fiscal decentralization degree fiscal support is still lacking, this can be proved by the degree of fiscal decentralization kendari city with an averge of 13,38% so classified is still lacking. Fiscal need kendari city has an averge index of 12.02 service then this shows that financing is still relative lacking.]]>
<![CDATA[PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Anto, La ode]]>;
<![CDATA[Dharmawati, Tuti]]>;
<![CDATA[Vinarti, Wa Ode Juni]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
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<![CDATA[This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria.           The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.]]>
