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Kota kendari,
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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
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Search results for , issue " Vol 2, No 2 (2017)" : 10 Documents clear
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV PADA DINAS KESEHATAN KOTA KENDARI Abdullah, Muntu; Aswati, Wa Ode; Astrinigita, Astrinigita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

 ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV
EVALUASI KOMPETENSI AUDITOR INSPEKTORAT KOTA KENDARI DALAM MELAKSANAKAN PEMERIKSAAN Anto, La Ode; Hadisantoso, Erwin; Nugrawati, Ersita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This research is aimed to evaluation of the competency auditor Kendari City Inspectorate the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD in Kendari City Inspectorate that as many as 28 respondents. Data sources used the primary data and data secondary. The methods used data analysis the descriptive. The results of this research indicate that the competency auditor in Kendari City Inspectorate is adequate. This is evidenced by the spread of questionnaires that answered by the respondents unde five incator, namely the background of education, competence technically, the certificate JFA and education and training sustainable, the experience of the audit and skill. The fifth indicator that can increase the competency’s auditors.Key words :  evaluation, competency, auditors, auditing
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL (ESQ) DAN LOKUS PENGENDALIAN (LOCUS OF CONTROL) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI TENGGARA) Dalli, Nasrullah; Asni, Nur; Arba Suaib, Dwi Febrian
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT                The purpose of this study was to determine the effect of Intellectual, Emotional, and Spiritual Quotient (ESQ) and Locus of Control on acceptance of audit dysfunctional behavior by the respondent of the Auditor/Investigator who worked at Badan Pemeriksa Keuangan, Province of South East Sulawesi. Theories related to this research are the theory ESQ, locus of control and Audit Dysfunctional Behavior. The number of samples was determined that as many as 20 respondents using census method. Data taken from the questionnaire was distributed to all respondents and analyzed using descriptive and multiple regression analyss.               The results showed 1) ESQ showed significant negative effect on acceptance of audit dysfunctional behavior, 2) Locus of Control showed insignificant positive effect on acceptance of audit dysfunctional behavior, 3) ESQ gave dominant effect on acceptance of audit dysfunctional behavior.  Keywords: Intelligence, emotional, and spiritual quotient, locus of control, and audit dysfunctional behavior 
PERSEPSI PENGELOLA KEUANGAN DESA DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DESA DI KECAMATAN MAWASANGKA KABUPATEN BUTON TENGAH Masud, Arifuddin; Safaruddin, Safaruddin; Falziah, Falziah
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This research aims to determine the perception of village financial managers in realizing the financial transparency and accountability village in the district Mawasangka Central Buton regency. The scope of this study is limited to the transparency and accountability of financial management of villages in the district Mawasangka Buton District Central views of the readiness of human resources in the financial management of villages of the village head, village secretary, treasurer villages and other village as the financial manager of the village, as well as the Consultative Body Village. The method used is descriptive statistical methods.The results of this study indicate that the village as financial manager village has an excellent perception in achieving transparency and financial accountability village in the district Mawasangka Central Buton regency. It is seen from the percentage of the overall tendency of respondents answers on the questionnaire statements are given as percentages namely for 85.94% of the variable transparency and accountability for the variables of 87.11% each showed excellent interpretation. Keywords: Perception, Financial operators village, Transparency, Accountability.
PENGARUH TANGGUNG JAWAB MORAL DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN (Studi pada Kantor Pelayanan Pajak Pratama Kendari) Akib, Mulyati; Sari, Ika Maya; Asnia, Asnia
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

AbstractThe purpose of the research is knowing the effect of  moral responsibility and  quality  of  service  to  taxpayer  compliance  reporting agency  inTax Office Pratama Kendari. The Data used in this research are primary data and secondary data. The population in this research are all corporate taxpayer registered for 2015. The sampling method used is siple random sampling. Questionnaires which can be processed as many as 87 from 100 questionnaires distributed. Methods of data analysis in this research is multiple linear regression methods.         The results of this research indicate the moral responsibility and the quality of services positive and significant effect to taxpayer compliance reporting agency in Tax Office Pratama Kendari. The results for the coefficient of determination total Moralresponsibility and quality of service to taxpayer comliance reporting agency R2=0,483.This number can be used to see the contribution of the Moral responsibility and quality of service  to taxpayer compliance reporting egency. The figure has meaning that the contribution of Moral Responsibility and quality of service to taxpayer compliance reporting agency is 48,3%, while the remaining 51,7% was obtained from the contribution of other factors. Keywords: Moral Responsibility, Quality Of Service, Taxpayer Compliance Reporting Agency.
PENGARUH OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wawo, Andi Basru; Nurdin, Emillia; Yusran, Selfy Dewita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

ABSTRACT          This study aims to exam The Influence of Audit Opinion and Auditor Reputation toward to Voluntary Auditor Switching. The population in this study is the Real Estate and Property companies listed at the Indonesia Stock Exchange in 2010 until 2014. There are 39 samples achievemented using purposive sampling method. Analysis The Influence between independent and dependent variables used the multiple linear regression analysis and SPSS version 21.       This study indicated determination coeffiecient result for the Audit Opinion and Auditor Reputation toward to Voluntary Auditor Switching  = 0.113. That’s number have meaning contribution Audit Opini and Auditor Reputation toward to Voluntary Auditor Switching is 11,3% whereas remain  86,7%  achievement from other factors’ contribution.      The result this study indicated that simultaneous according audit opinion and auditor reputation significantly influence toward to voluntary auditor switching. According partial, audit opinion influenced negative significantly toward to voluntary auditor switching. Auditor reputation variable influenced negative significantly toward to voluntary auditor switching. Keywords: Audit Opinion, Auditor Reputatiton, Voluntary Auditor Switching. 
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA KENDARI Husin, Husin; Mustafa, Santiadji; Safaa, Violla
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

ABSTRACT The research aims to know  effect of financial management and commitment to the Financial Statements of Local Government Kendari. The hypothesis of this study is the financial management and commitment to significantly influence the financial statements of local government. The samples used were 27 respondents financial statement of local government team. The sampling technique with census sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 20.T-test result shows that the partial financial management has t count 2.720 greater than t table 1.710 and commitment have t hitung 2.992 greater than t table. This shows that all independent variables a significant effect on the financial statements of local government. The coefficient of the regression results adjusted R Square of 0.739. This means that the variance of independent variables that explain 73.9% of the dependent variable, while the remaining 26.1% is explained by other variables not examined. The results of this study indicate that Financial Management has a significant impact on the Financial Statements of Local Government as well as the commitment to have a significant impact on the Financial Statements of Local Government. Keywords: Financial Management, Commitment, and Financial Statements of Local Government
EVALUASI SISTEM PENATAUSAHAAN PENERIMAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA KENDARI Intihanah, Intihanah; Tamburaka, Sulvariani; Sari, Dwi Novita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

ABSTRACT The research aims to determine the financial administration system reception area on Badan Pengelola Keuangan dan Aset Daerah Kendari has been applied in accordance with Regulation No. 21 Year 2011. Data collection techniques used in this study is documentation and interviews . This research uses descriptive analysis methodThe results of this study showed that administration of financial reception area has been equipped with a document SKP / SKR, Certificate of Proof of Payment, Credit Note STS and in accordance with Regulation 21 of 2011. Where, treasurer shall administer the reception had to use a letter of deposit (STS) has been authorized by the Bank and by STS, treasurer reception reports administratively reception.Keyword : Local Finance Revenue, Administration,Evaluation
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Kendari) Awaluddin, Ishak; Nurnaluri, Sitti; Damayanti, Wa Ode Rahmi
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

ABSTRACTThe aim of this research is to test the effect of service quality and tax payer’s satisfaction to the obedience of paying motorized vehicle tax in the Kendari office of one roof system. The data collection technique used in this research is documentation and questionnaires. The samples used in this research is 98 compulsory motorized vehicle tax that is registered in Kendari office of one roof system. The analysis method used is multiple linear regression.The result of this research is to show that service quality affects significantly to the obedience of paying motorized vehicle tax. This statement is supported by the first hypothesis test result, which is (thitung = 4,294> ttabel = 1,661 ) or with the significant degree of 0,000 < α = 0,05, so that H1 is accepted, thus, service quality affects significantly partially to the obedience of paying motorized vehicle tax. It is because the service location of paying motorized vehicle tax is qualified enough along with the efficient and friendly one roof system’s officer at serving the tax payers. It means that the better the service quality given to the tax payers in the office of one roof system, the higher the obedience of tax payers at paying the motorized vehicle tax. The tax payer’s satisfaction affects positively but not significant to the obedience of paying motorized vehicle tax. The result of the second hypothesis, which is (thitung = 1,788 < ttabel= 1,661) or with the significant value of 0,077 > α = 0,05, which means that the tax payer’s satisfaction affects positively but not significant partially to the obedience of paying motorized vehicle tax. It means that, the tax payer’s satisfaction has given a positive contribution but still not meaningful for improving the obedience of paying motorized vehicle tax. It is because that the tax payers’ think that the simplicity to get explanation about unclear things related to motorized vehicle tax is still not satisfying. Keywords : Service quality, tax payer’s satisfaction, the obedience of paying tax
ANALISIS PERAN BUDAYA KEKERABATAN DAN PERILAKU ETIS DALAM KAITANNYA DENGAN INDEPENDENSI AUDITOR PADA KANTOR INSPEKTORAT KOTA KENDARI Hasbudin, Hasbudin; Dharmawati, Tuti; Aspar, Zulkifli
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysisResearch shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every pemeriksaanya. And ethical behavior that is well understood by auditors not hamper the independence but it is able to maintain the independence of the auditor itself. Keywords: Kinship Cultural, Ethical Behavior, Auditor Independence.

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