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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.
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue " Vol 3, No 1 (2018)" : 10 Documents clear
PENGARUH PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA APARATUR PEMERINTAH DAERAH TERHADAP KINERJA PEGAWAI (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI) Nurdin, Emillia; Wawo, Andi Basru; Julia, Lilis
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT            This research has a purpose to know The Effect of Capacity Development of the Regional Government Apparatus Human Resources to Officer Work’s Result on the Regional Finance Manager and Asset in Kendari. The samples in this research are the officers of regional finance and asset inspection institute as much 35 respondents with the sampling is sensus method. The analysis method used is the simple linear regretion analysis aided by the test tool of SPSS Ver.22.00.            The result of this research shows that the development capacity of apparatur human resources of regional government has a significant positive effect to the officer work’s result on the regional Finance Manager and Asset Institute in Kendari. Based on the comparation result know that the count value (3,720) and sig value (0,001) < from α (0,05). The determination coefficient value shows the R Square value amount of 29,4%, in this case shows that the free variable is good enough, while the remain as amount of 70,6% effected by the other variable not researched.Key Words : The Capacity Development of Human Resources, the Work Result of Officers
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGANBAZNAS PROVINSI SULAWESI TENGGARA Asni, Nur; Abdullah, Muntu; Chulhair, Mifta
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109
EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE Dharmawati, Tuti; Intihanah, Intihanah; Trisilia, Putri Harum Sari
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden .The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report. 
PENGARUH INFORMASI AKUNTANSI DALAM PENGAMBILAN KEBIJAKAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Nurnaluri, Sitti; Awaluddin, Ishak; Ansar, Rio Rizky
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

 ABSTRACTThis study aimed to investigate the effect of accounting information in the government’s financial policy making in Kendari City. The object of this studyis the financial Management Agency And Regional Assets in Kendari City. Instrument in this study was throuh a questionnaire to the parties concerned.  Researchers  also  collected  relevant  document  and  research  to support the discussion. The testing technique are performed in a simple linier regression analysis. This study found that the effect of accounting information in decision   making   of   local   government   finance in Kendari City. In formulating  financial  policy,  the  government  is  also  considering  the  vision, mission, goals, and objectives, so that any policies made by the government to achieve the ultimate goal of local government.Keywords : : accounting information, Making financial policy, government..
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Kantor UPTB SAMSAT Kabupaten Muna) Aswati, Waode; Nudi, Tuti Nurdianti
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACTThis study aims to determine the effect of taxpayer awareness, tax knowledge, and accountability of public services to taxpayer compliance in paying motor vehicle tax at UPTB Samsat Muna Regency. This study uses primary data as much as 99 samples with the method of determiningaccidental sampling samples. Data collection is done through interview method, koesioner, and literature study. Data analisys technique used is multiple linear regression analisys.The results of this study indicate that taxpayer awareness variable. And tax knowledge partially have a positive and significant impact on taxpayer compliance, an accountability of public services partially negatively and not significant effect on compliance of motor vehicle taxpayer in UPTB Samsat Muna Regency. While the simultaneous variable of taxpayer awareness, tax knowledge, and accountability of public services have a positive and significant impact on tax payer compliance in paying motor vehicle tax at UPTB samsat Muna Regency.  Keywords: awareness, knowledge, public service accountability, compliance, tax 
EFEKTIVITAS SISTEM DAN PROSEDUR PENGELOLAAN BARANG MILIK DAERAH SESUAI PERMENDAGRI NO. 17 TAHUN 2007 PADA PEMERINTAH DAERAH KABUPATEN KONAWE Safaruddin, Safaruddin; Dali, Nasrullah; Firman, La Ode
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACK           This study aims to determine the effectiveness of the implementation of systems and procedures for the management of local property in accordance with Permendagri No. 17 of 2007 on the technical implementation of the management of local property on the Regional Government of Konawe Regency. Sample in this research is officer or staff directly involved in the process of management of local property that is Head of SKPD as user of goods amounting to 15 people at 15 SKPD representing Office, Agency and District. The analytical method used is descriptive statistical analysis.           The result of the research shows that the implementation of system and procedure of management of local property at Local Government of Konawe Regency not yet effective. The problems encountered are the implementation of storage procedures of goods where the absence of warehouse where the goods belonging to the area in each SKPD so that the administration does not store inventory goods, the procedure of administration of local property has not been in accordance with the prevailing rules of the inventory of local property has not presented data and information sufficient, there are still many goods belonging to the regions that do not have ownership documents so that it is necessary to optimize the security procedures of goods and the implementation of the compensation claims that have not been fully implemented as applicable rules Keywords: Effectiveness, System, Procedures, Management of Regional Property,   Permendagri No. 17 of 2007
EVALUASI KEMANDIRIAN PENGELOLAAN KEUANGAN KABUPATEN KONAWE Hadisantoso, Erwin; Anto, La Ode; Djumatria, Wa Ode Sitti
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACKThis study aims to determine the level of financial independence ratio of Konawe regency. Data collection techniques were conducted with interviews and documentation. The analytical method used is descriptive analysis method. The equipment used in this research is the Regional Independence Ratio and Growth Ratio.The results of this study indicate that Konawe District for the level of regional independence is instructive which means that the role of central government is more dominant than the independence of local governments (regions that are unable to carry out regional autonomy financially). Keywords: Regional Independence, Local Original Revenue, and Transfer Fund
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK (Studi Pada KPP Pratama Kendari) Mustafa, Santiadji; Husin, Husin; Unde, Hajariah
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACTThis research aims to determine the effect between consciousness Taxpayer and Sanctions Tax to Compliance Formal Individual Taxpayer (study on KPP Pratama Kendari).The sample in this research is the individual taxpayer in kendari city totaling 100, methods sampling used in this research is the accidental sampling. The method used in this research is a method of regression analysis multiple linear.These results indicate that the consciousness taxpayers and sanctions tax partially influential positive and significant compliance formal individual taxpayer in kendari city. Simultaneously consciousness taxpayers and sanctions tax to compliance formal individual taxpayer in kendari city influential positive and significant. Keywords: Consciousness Taxpayers, Sanctions Tax, Compliance Formal Taxpayer.
ANALISIS ANGGARAN BELANJA DAERAH SEBAGAI ALAT PENGENDALIAN PADA BADAN PENGELOLAA KEUANGAN DAN ASET DAERAH KABUPATEN BOMBANA Sari, Ika Maya; Akib, Mulyati; Shesillia, Anggini
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACKThis Research aim to know difference of favourable dan unfavourable which is material among expense realization and budget at Monetary  Body Organizer and Asset Area Sub-Province of Bombana. Methode Analysis the used is descriptive analysis. Result of this research indicate that Realization Budget (expens) in the year 2015 and 2016 categorized to profit (favourable) of amount of compared to slimmer realization of area budget which have been planned, so that can be said that monetary Office Body Organizer and Asset Area Sub-Province of Bombana have been able to do effectiveness of expense. Keywords: Budget, Control, Budget Variants
EVALUASI PENERIMAAN PAJAK DAERAH SEBAGAI ELEMEN PENDAPATAN ASLI DAERAH KABUPATEN KONAWE Tamburaka, Sulvariany; Hasbuddin, Hasbuddin; Pina, Adol
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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Abstract

ABSTRACT The aim of this research is to find the effectiveness and contribution of the local tax to PAD in Konawe. The type of data used is quantitative data and qualitative data. Technical aggregate of the data used in interview, documentation, adn study literature. The research method used is descriptive method.            The result of this  research show that revenue from 2013 amount of 118%, while in 2014 and 2015 amount of 109%. Therefore, averaged of revenue during in 2013-2015 amount of 112%. Thus based on the criteria of effectiveness that has been determined the local tax revenue has been very effective, because the target achieved more than 100%. While the local tax contribution in increasing the original revenue of districts in Konawe in 2013-2015 an average of 25%. Based on the criteria of contribution that have been determined quite contribute, which is caused by local tax revenue from year to year continue to increase. Keywords: Evaluation, Local Tax Revenue, Local Revenue. 

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