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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 49 Documents
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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 
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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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 KOMITMEN ORGANISASI DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada Kantor Sekretariat DPRD Provinsi Sulawesi Tenggara) Wawo, Andi Basru; Sarufa, Fitriah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

Abstract This research aimed of presented to examine the effect of organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area. Primary data in this research were obtained from the perception of all members at the Parliament Secretariat of province South east Sulawesi from period of 2014 to 2019. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with a 5-point Likert scale. The analytical tool used to test each hypothesis is multiple regression analysis The results of this research  indicate that organizational commitment and budgeting knowledge council partially and simultaneously significant effect on regional Parliament's role in financial control area.The results for the coefficient of determination total organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area  of  R2 = 0.786. This number can be used to see the contribution of the organization's commitment and budgeting knowledge council  on role of regional Parliament in the financial control area. The figure has meaning that the contribution of organizational commitment and budgeting knowledge council  on role of regional Parliament in the financial control area is 78.6%, while the remaining 21.4% was obtained from the contribution of other factors.Keywords: Organizational Commitment, Budgeting Knowledge Council,  Financial Control Area, the role of Regional parliame
ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI) Mustafa, Santiadji; Anugranita, Dwi Ananda
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
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Abstract

AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist  between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs
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)
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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.
TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Kendari) Awaluddin, Ishak; Aswati, Wa Ode; Sudarmant, Eko
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

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)
ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI Husin, Husin; Asni, Nur; Sarita, Kiki Fatimah
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

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
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.

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