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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
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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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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 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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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. 
PENGARUH KUALITAS AUDITOR TERHADAP TEMUAN AUDIT DENGAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN SEBAGAI VARIABEL INTERVENING (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dharmawati, Tuti; Yusran, Indha Novitasari
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00.The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the rest 4,7% obtained from the contribution of other factors. In other words, the contribution of the auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable considered as significant.Keyword : Auditor quality, audit findings, follow-up.
PENGARUH PROFESIONALISME DALAM MENINGKATKAN KINERJA AUDITOR INTERNAL (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dalli, Nasrullah; Ariyanti, Jully
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACT The aims of the study was to examine the effect of profesionalism to internal  auditors performance. The primary data in this study was obtained from the all auditors perception at the inspectorate of south east sulawesi province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement woth 5 likert scale. The statistical method used to test hypotesis was simple linear regression analysis.The result of the study showed that profesionalism gave significant effect toward internal auditors performance. Coefficient adjust R Square of regression is 0,793. This study showed that various of ability shown the free variable, namely : profesionalism toward independent variable, the internal auditors performance is 79,3%. While the rest is 20,7% explained by other variables.Keywords:  Profesionalism,  internal auditor’s performance.
PENGARUH INDEPENDENSI DAN EFIKASI DIRI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR INSPEKTORAT KOTA KENDARI) Tamburaka, Sulvariani; Marianti, Marianti
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

 ABSTRACTThe aim of the study was to examine the effect of independence and self efficacy to auditor’s performance at Inspectorate of Kendari City. The analysis technique used is multiple linear regression.The results showed that independence significantly affects the auditor performance. This is because preparation of the audit program free from the others influence, the audit implementation directly free to access resources, and the reporting free from any influences to modify all the fact. It means that the higher auditor independence, the better auditor performance will be achieved. Self efficacy affects the auditor performance but not significant. This is because the respondent perception that not really sure can finish the audit task better than the others. It means that self efficacy gave a positive contribution but not significant for auditor performance improvement.Keywords: independence, self efficacy, auditor performance
ANALISIS DERAJAT KEUANGAN DAERAH DALAM MENDUKUNG DESENTRALISASI FISKAL DI KOTA KENDARI Abdullah, Muntu; Intihanah, Intihanah; Albasri, Muhammad Adam
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

This study aims to determine the degree of fiscal decentralization fiscal decentralization support able kendari period 2010-2014. Fiscal ability already kendari city meets the needs fiscal period 2010-2014. This type of study using is a quqntitative study using secondary data. Descriptive data analiysis method to define the degree of fiscal decentralization, needs fiscal, fiscal capacity, independence.The results showed thet the degree of fiscal decentralization in kendari city in the 2010-2014 period is still relatively less, with the percentage of 13,38% and fiscal need to be relatively les. This shows the lower the fiscal needa of a region can be said that the more efficient  financing Fiscal decentralization degree fiscal support is still lacking, this can be proved by the degree of fiscal decentralization kendari city with an averge of 13,38% so classified is still lacking. Fiscal need kendari city has an averge index of 12.02 service then this shows that financing is still relative lacking.
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Anto, La ode; Dharmawati, Tuti; Vinarti, Wa Ode Juni
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria.            The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.
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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