JURNAL AKUNTANSI
Jurnal Akuntansi merupakan jurnal yang diterbitkan secara berkala oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Jurnal Akuntansi memuat hasil riset dan kajian ilmu akuntansi yang diterapkan pada sektor swasta, pemerintah, syariah, perpajakan, dan auditing. Jurnal ini diterbitkan dalam periode 4 bulanan yaitu Setiap Bulan April, Agustus dan Desember.
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29 Documents
<![CDATA[ANALISIS PENILAIAN PERSEDIAAN PADA PT. PUTRA WIRAWAN GAS KENDARI ]]>
<![CDATA[Manaf, Abdul Manaf]]>;
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Kusmiyati, Kusmiyati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI ]]>
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<![CDATA[This study aimed to determine whether the inventory method applied toPT. Putra Wirawan Gas Kendari accordance with PSAK No. 14. Inthepreparation of this paper, the authors chose the research object merchandiseinventory at PT. Putra Wirawan Gas Kendari.The method used in the valuation og inventory at PT. Putra Wirawan GasKendari is Deskriptive data analysis methods,namely the method of processingthe data by way of expalaining the method of inventory valuating made by thecompany with inventory valuating method in accordance with PSAK No. 14 in2012.The result of this study indicate that inventory valuation done PT. PutraWirawan Gas Kendari. Not in accordance with statement of financial AccountingStandars (SFAS) No. 14 because the company did not record the purchase costof goods (cost to transport) increase in value of inventories end represented lessthan the value that should be at the end the yearKeywords : Stock Estimastion]]>
<![CDATA[EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) ]]>
<![CDATA[Haerani, Haerani]]>;
<![CDATA[Rimporok, Christian]]>;
<![CDATA[Tamburaka, Sulvariany]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi ]]>
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<![CDATA[This research aims to determine the level of financial independence to thereception area of the original income of Kendari City by comparing the transfer offunds from the central government. Data was collected by interviews anddocumentation. The analytical method used is ratio analysis method. Equipmentused in the study is the Regional Independence RatioThe results of this study showed that the ratio of local governmentKendari City already does not depend kepaada transfer funds from the provinceduring the period 2012 to 2013. It can be concluded that the independence of theregional government of Kendari in meeting the funding requirements to performthe duties of governance, development, and social service to the community hasbeen very high and even increased year by year, from 111% in 2012 to 112% in2013. This means that the governments dependence on equalization fundKendari City center is already very low.Keywords: Independence Regional, Local Revenue Receipts, and FundBalance/Funds Transfer]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI ]]>
<![CDATA[Djumiati, Waode Sitti]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI ]]>
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<![CDATA[Tax Office Primary Kendari was established with the goal of improving taxpayer compliance / taxable employers in meeting their tax obligations so as to increase state revenue. One of the efforts to achieve its objectives, Tax Office Primary Kendari always making changes to the tax administration system. Factor that may affect the level of compliance of employers taxable one of which is to modernize the tax administration system. This study aimed to see whether or not the effect of taxation on the modernization variable rate taxable employer complianceat Tax Office Primary Kendari.The population of this research is all taxable employers listed on the Tax Office Primary Kendari. Samples were taken by using a method Convenience Sampling that was taken 40 taxable employers sampled. This study uses regression analysis to determine the effect of independent variables, namely the modernization of the tax administration system.The results showed that significant test of individual parameters (t test) showed that the modernization of the tax administration system variables significant positive effect on the level of compliance of employers taxable at Tax Office Primary Kendari.  Keywords: level of compliance, the modernization of the tax administration system.]]>
<![CDATA[PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA DAN MOTIVASI KERJA TERHADAP IMPLEMENTASI PENGELOLAAN KEUANGAN DAERAH PADA DINAS PENDAPATAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN WAKATOBI ]]>
<![CDATA[Darmawan, Lukman]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 2 (2016) ]]>
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<![CDATA[This research was conducted in the department of finance and asset management revenue district of wakatobi in order to determine the influence of human resorce development and motivation to work towards the implementation of financial and asset management district wakatobi.The sample in this study is the overall revenue department personnel and financial management of local assets by 39 respondents, which is determined by the sampling technique is the method census (complete enumeration). Furthermore, the data were analyzed using multiple linear method assited. The results of study indicate that partial human resource development and work motivation was not significant positive effect on the implementation of the financial management area. As well as the motivation to work significant positive effect on the implementation of the financial management area. Simultaneously that human resorce development and motivation significant positive effect on the implementation of financial and asset management area. Keywords : Human Resource Development and Motivation & Implementation of Financial and Asset Management.]]>
<![CDATA[PENGARUH KEGUNAAN, KEMUDAHAN DAN KENYAMANAN TEKNOLOGI INFORMASI TERHADAP PENERIMAAN TEKNOLOGI INFORMASI (STUDI PADA BIRO UMUM SEKRETARIAT PROVINSI SULAWESI TENGGARA) ]]>
<![CDATA[Wahyuni, Yaumi Zyaqhidah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 2 (2016) ]]>
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<![CDATA[This research aimed of presented to examine the effect of Usefulnes, Easy of Uses, and Enjoyment to Technology Acceptance in bureau of the public southeast sulawesi secretariat. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. Multiple Linear Regression using as an approach to analyze data. The results of this research indicate that usefulness of information technology gave significant effect partially toward Acceptance of information technology, easy of uses didn’t significantly affect partially toward information technology acceptance, enjoyment didn’t significantly affect partially toward Acceptance of information technology, usefulness, easy of uses and enjoyment of easy of uses didn’t significantly affect partially toward information technology gave significant effect simultaneously toward easy of uses didn’t significantly affect partially toward Acceptance of information technology. Keywords: Technology acceptance model, Usefulness, Easy of uses, Enjoyment. ]]>
<![CDATA[EVALUASI SISTEM PENGENDALIAN INTERN AKUNTANSI PENGGAJIAN KARYAWAN (STUDI KASUS PADA HOTEL ZENITH KENDARI) ]]>
<![CDATA[Nurjanah, Lilis]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 3 (2016) ]]>
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<![CDATA[This study aims to determine the internal control system of accounting payrollemployees at Zenith hotel Kendari been adequately applied analytical method used in solving the problems discussed are descriptive analysis (Descrptiv Method) for explaining the payroll system at Zenith hotel Kendari. The results showed that the implementation of the internal control system of accounting payroll at the Zenith hotel Kendari been implemented adequatelly but Zenith hotel Kendari have not made the separation in making payroll, making it difficult to check the accuracy and realibility of accounting data before making the payment of salaries to employees who are entitled. In addition, there are duplicate tasks performed, in which the timer fuction is present also make payroll done treasurer. Payroll is not authorized by the personnel fuction, so as to check the truth is very doubtful. Weak controls were applied, which often occurs fraud commited by employees. Although the present time recording is done separately by section personalia. Keywords: System of internal control, Accounting, payroll, employee, Company]]>
<![CDATA[PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI KEUANGAN (Studi Pada Satuan Kerja Di Wilayah Kantor Pelayanan Pembendaharaan Negara Kendari) ]]>
<![CDATA[Muzaddik, Muzaddik]]>
<![CDATA[ JURNAL AKUNTANSI Vol 2, No 1 (2017) ]]>
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<![CDATA[ ABSTRACTThis study aims to determine if the human resources and internal controls affect the quality of financial accounting information. This study was qualitative. The mehtod of data collection in this study was questionnaire.       The result showed that the human resources affects the quality financial accounting information with the value of regression coefficient of 0.160 and a significance 0f 0.018 (alfha 0.05). The internal control affects the quality of financial accounting information with the value of regression coefficient of 0.173 and significance of 0.030 (alfha 0.05). while the value of R Square was equal to 0.760, which means by 76% independent variables in this study could affect the dependent variables. Keywords : Human Resources, Internal Control, The quality of Financial information.]]>
<![CDATA[Pengaruh Efektivitas Self Assessment System terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada Kantor Pelayanan Pajak Pratama Kendari ]]>
<![CDATA[Daud, Laode Turisno]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 1 (2016) ]]>
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<![CDATA[This study aims to determine the effectiveness of the Self Assessment System Effect on acceptance of Value Added Tax (VAT) on the Tax Office Service Kendari.The data used in this study is quantitative data and qualitative data, the data source used is primary data that is the source of data obtained directly from the taxpayer that is in the Southeast, especially in Kendari and secondary data is already available VAT from the Tax Office Service Kendari documentation. The data obtained were processed using simple linear regression analysis is to look for how much influence the effectiveness of the Self Assessment System on acceptance of Value Added Tax (VAT) on the Tax Office Service Kendari.The results showed that the effectiveness of the Self Assessment System has a significant influence on the acceptance of Value Added Tax (VAT) on the Tax Office Service Kendari. Contributions variables Effectiveness Self Assessment System on acceptance of Value Added Tax (VAT) 0.323 or 32.3%, while the remaining 67.7% is the influence of other variables in the model are not included in this study. Internal control system variables obtained t-count of 4,260 is greater than t-table value of 1.684 with a t-sig at 0.010. obtained t-sig smaller than a=0,05 so the null hypothesis is rejected, which means Effectiveness Self Assessment System has a significant influence on the acceptance of Value Added Tax. That is, if the Self Assessment System Effectiveness run properly can increase the acceptance of Value Added Tax. Keywords: Effectiveness Self Assessment System, Value Added Tax.]]>
<![CDATA[INDIKASI MANAJEMEN LABA MELALUI AKRUAL DISKRESIONER PADA PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Khaiyat, M Dinul]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 2 (2016) ]]>
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<![CDATA[This study aimed to determine whether there is an indication of earnings management through discretionary accruals in telecomunication companies on the Indonesia Stock Exchange.          The sample used for this study were seven telecomunications company that listed on the indonesia stock exchange for three years, from 2012 until 2014. Using descriptive quntitative method with documentation data collecting, this study will disclose the fact of telecomunication companies earnings management by manager. Earnings management is measured using a proxy discretionary accruals (DA), which is calculated using a modified Jones model.           Based on the evidence gathered in financial reports, the maximum value of DA is 0,5742 and the minumum value is -0,5317. The result of this study is DA of telecomunication companies has positive and negative value. This means, there is an indication of earnings management in financial statement of telecomunication companies for three years, from 2012 until 2014.Keywords: Earnings Management and Discretionary Accruals]]>
<![CDATA[Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Pada Dinas Pendapatan Daerah Kota Kendari ]]>
<![CDATA[Susilawati, Andi]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 3 (2016) ]]>
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<![CDATA[Â Regional Revenue Office Kendari budgeting system using bottom up with involving all employees in the Regional Revenue Office of Kendari. By involving all employees is expected to improve managerial performance. This study aims to determine whether the involvement of all employees in the Department of Revenue can improve managerial performance. Data retrieval technique using questionnaires with sampling methods using purposive sampling method with the results of a sample of 24 people. The analysis model used in this study is a model of simple linear regression analysis was performed with a computer program SPSS version 16.0 for Windows The results showed that the significant test of individual parameters (t test) showed that the variables significantly affect budgetary participation on managerial performance with tcount of 10,345 and a significance value of 0.000. Keywords: budget participation, managerial performance]]>
