cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota kendari,
Sulawesi tenggara
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 49 Documents
 1   2   3   4   5 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1493.892 KB)

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 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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

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
PENGARUH MOTIVASI KERJA TERHADAP KINERJA AUDITOR ( STUDI PADA INSPEKTORAT KOTA KENDARI ) Husin, Husin; Umbara, Bayu
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.809 KB)

Abstract

ABSTRACT  This research aimed to determine the effect of the significant Work Motivation on Auditors Performance in Inspektorat Kota Kendari. In this study, the data sources used are primary data and secondary data. The method used in this research is descriptive and analytical methods of inferential analysis method consisting of factor analysis and simple linear regression analysis. The result of this study indicate that the Work Motivation significantly influence the Auditors Performance in Inspektorat Kota Kendari, that are proven with probability value = 0,000 < 0,05. Then the hypothesis is accepted.Key Words : Work Motivation and Auditors Performance.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PUBLIK PADA INSTANSI PEMERINTAH (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari) Safaruddin, Safaruddin; Basri, Sutriana
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.618 KB)

Abstract

ABSTRACThis research aimed to examine the effect of the application of performance-based budgeting to public accountability in government agencies. Primary data in this research were obtained from the perceptions of employees in Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with 5-point Likert scale. The statistical method used to test the hypothesis is simple linear regression analysis by means of SPSS version 20.The results of this research indicate that the application of performance-based budgeting significant effect on public accountability in government agencies. This research shows the results of determination coefficient application  performance-based budgeting to the public accountability of R2 = 0.343. The figure has meaning that the application of performance-based budgeting contribution towards public accountability was 34.3%, while the remaining 65.7% was obtained from the contribution of other factors. Keywords: Performance-Based Budgeting and Public Accountability.
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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.809 KB)

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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.896 KB)

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.
PENGARUH MORAL REASONING AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT (Studi pada Kantor BPK RI Perwakilan Provinsi Sulawesi Tenggara) Dalli, Nasrullah; Sari, Ika Maya; Wandira, Viladelvia L
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.665 KB)

Abstract

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
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT KOTA KENDARI) Hasbudin, Hasbudin; Tamburaka, Sulvariani; Supriati, Titin
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.23 KB)

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
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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

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. 

Page 3 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2016 2018


Reset
Filter By Issues
All Issue Vol 3, No 1 (2018) Vol 2, No 2 (2017) Vol 2, No 1 (2017) Vol 1, No 2 (2016) Vol 1, No 1 (2016)