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[PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA KENDARI ]]>
<![CDATA[Husin, Husin]]>;
<![CDATA[Mustafa, Santiadji]]>;
<![CDATA[Safaa, Violla]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[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]]>
<![CDATA[EVALUASI KEMANDIRIAN PENGELOLAAN KEUANGAN KABUPATEN KONAWE ]]>
<![CDATA[Hadisantoso, Erwin]]>;
<![CDATA[Anto, La Ode]]>;
<![CDATA[Djumatria, Wa Ode Sitti]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[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]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK (Studi Pada KPP Pratama Kendari) ]]>
<![CDATA[Mustafa, Santiadji]]>;
<![CDATA[Husin, Husin]]>;
<![CDATA[Unde, Hajariah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Amdayani, Lia]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari. Keywords: e-filing System and Taxpayer Compliance]]>
<![CDATA[PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) ]]>
<![CDATA[Sari, Ika Maya]]>;
<![CDATA[Tamrin, Nur Arvah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACT The purpose of the research is knowing the effect of the application of Good Government Governance and Human Resource Competency to Information Quality Financial Statements at the Financial Management Board and Asset Kendari, 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 30 people of all staff involved in the preparation of the Local Government Finance Report at the Financial Management Board and Asset Kendari. However, just as many as 26 questionnaires can be processed.The results of this study showed that partially Good Government Governance significant effect to Information Quality Financial Statements and Human Resource Competency significant effect to Information Quality Financial Statements. Simultaneously, Good Government Governance and Human Resources Competency significant effect to Information Quality Financial Statements. This study also shows the coefficient of determination for Good Government Governance and Human Resource Competency to Information Quality Financial Statements of R2 = 0.694. The figure has meaning that the contribution of the variables X1 and X2 to Y is 69.4% and the remaining 30.6% is influenced by other factorsKeywords : Good Government Governance, Human Resource Competency, and Information Quality Financial Statements]]>
<![CDATA[EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) ]]>
<![CDATA[Rimporok, Christian]]>;
<![CDATA[Haerani, Haerani]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTACKThis research aims to determine the level of financial independence to the reception area of the original income of Kendari City by comparing the transfer of funds from the central government. Data was collected by interviews and documentation. The analytical method used is ratio analysis method. Equipment used in the study is the Regional Independence RatioThe results of this study showed that the ratio of local government Kendari City already does not depend kepaada transfer funds from the province during the period 2012 to 2013. It can be concluded that the independence of the regional government of Kendari in meeting the funding requirements to perform the duties of governance, development, and social service to the community has been very high and even increased year by year, from 111% in 2012 to 112% in 2013. This means that the governments dependence on equalization fund Kendari City center is already very low. Keywords: Independence Regional, Local Revenue Receipts, and Fund Balance/Funds Transfer]]>
<![CDATA[PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PERANGKAT PENDUKUNG TERHADAP PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) ]]>
<![CDATA[Aswati, Wa Ode]]>;
<![CDATA[Bustam, Muthmaina Auliah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACTThe research aim to know effect of human resources quality and supporting device to formation financial statement of local government (Study on Badan Pengelola Keuangan dan Aset Daerah Kendari)The hypothesis of this research is human resources quality and supporting device have a significant effect to formation financial of local government. The number of sample that be used for this analysis is 26 respondent in financial statement of local government team. Technique withdrawal of sample with purposive sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 29.            T-test showed that human resources quality have t counted 2,526 larger than t-table 1.713 and supporting device have t count 5,727 larger than t table. This matter indicated all of independent variable have effect significantly to formation financial statement of local government. Coeffisient adjusted R Square result of regression equal to 0,720. This matter indicated variable variation that is human resources quality and supporting device can explain 72% of dependent variable. While 28% explained by other independent variable which do not research.The results of this study indicated that the human resources quality has significant effect on the formation financial statement of local government, so does supporting device has significant effect on the formation financial statement of local government. Key words : Human Resources Quality, Supporting Device and Formation Financial Statement of Local Government.]]>
<![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[EVALUASI SISTEM PENATAUSAHAAN PENERIMAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA KENDARI ]]>
<![CDATA[Intihanah, Intihanah]]>;
<![CDATA[Tamburaka, Sulvariani]]>;
<![CDATA[Sari, Dwi Novita]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACTÂ 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]]>
