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
Published by Universitas Halu Oleo
ISSN : 25033069     EISSN : 25033069     DOI : -
Core Subject :
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.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 1, No 1 (2016)" : 9 Documents clear
ANALISIS PENILAIAN PERSEDIAAN PADA PT. PUTRA WIRAWAN GAS KENDARI Manaf, Abdul Manaf; Akib, Mulyati; Kusmiyati, Kusmiyati
JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Haerani, Haerani; Rimporok, Christian; Tamburaka, Sulvariany
JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.769 KB)

Abstract

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
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI Djumiati, Waode Sitti
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.086 KB)

Abstract

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.
Pengaruh Efektivitas Self Assessment System terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada Kantor Pelayanan Pajak Pratama Kendari Daud, Laode Turisno
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.871 KB)

Abstract

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.
ANALISIS PERBANDINGAN METODE PEMBERIAN KREDIT PADA BANK KONVENSIONAL DENGAN PEMBIAYAAN MURABAHAH PADA BANK SYARIAH (Studi Kasus Pada PT. Bank Panin, Tbk dan PT. Bank Muamalat Indonesia,Tbk Cabang Kendari) Annisa, Amanda
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.336 KB)

Abstract

 Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui perbandingan metode pemberian kredit pada Bank Konvensional dan pembiayaan murabahah Bank Syariah (Studi Kasus Pada Bank Panin, Tbk  dan  Bank Muamalat Indonesia, Tbk Cabang Kendari).        Untuk mencapai tujuan penulisan tersebut penulis menggunakan analisis deskriptif. Dengan memaparkan perbandingan metode pemberian kredit pada PT. Bank Panin, Tbk dan Pembiayaan Murabahah Pada Bank Muamalat Indonesia, Tbk.            Berdasarkan penelitian ini Pada bank konvensional lebih menekankan pada peninjauan jaminan nasabah sedangkan pada bank syariah lebih menekankan pada system kepercayaan tetapi tidak mengabaikan resiko yang bisa terjadi. Pada bank konvensional di dalam perjanjian kredit menggunakan system bunga dalam memperoleh keuntungan dan dalam melakukan pembelian suatu usaha tidak memandang halal atau haram atau tidak mengikuti fatwa islam. Sedangkan bank syariah pada pembiayaan murabahah tidak menggunakan riba, tetapi menggunakan margin keuntungan yang ditetapkan di muka kontrak berdasarkan kesepakatan bersama yang nilainya tidak boleh berubah atau bertambah sampai pelunasan dan memandang halal haramnya suatu usaha dalam melakukan pembelian terhadap usaha.KATA KUNCI : Pemberian Kredit, Kredit, Pembiayaan Murabahah.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT KOTA KENDARI Lisnawati, Lisnawati
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.671 KB)

Abstract

This research aimed of presented to examine the effect of emotional intelligence and spiritual intelligence on the performance of Auditors. Primary data in this research were obtained from the perception of all employees involved in the audit process in the scope of the Inspectorate of Kendari. 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 the hypothesis is multiple linear regression analysis.The result of this research indicate that emotional and spiritual Intelligence partially and simultaneously positively and significant effect on the performance of auditors. The result of the coefficient of determination for emotional and spiritual intelligence is R2 = 0,704. This number can be used to see the contribution of emotional and spiritual intelligence on the performance of auditors is 70,4%, while the remaining 29,6% was obtained from the contribution of other factors.Keywords: Emotional Intelligence, Spiritual Intelligence, and Performance of Auditors.
EVALUASI PENCATATAN DAN PELAPORAN ASET TETAP PEMERINTAH DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA KENDARI Mayasani, Dewi Nur
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.585 KB)

Abstract

This study aims to determine the consistency of Fixed Asset Recording and Reporting on Local Government Finance and Asset Management Agency Regions (BPKAD) Kendari City under PP No. 24 of 2005.        The method used is descriptive analysis. Processing and analysis of qualitative data is done interactively which consists of four steps, namely: 1) collection of data, 2) data reduction, 3) Presentation of data, 4) Withdrawal conclusion / verification.              The results showed that the activity of recording and reporting of fixed assets is carried out by the Finance and Asset Management Agency Regional Kendari accounting period in 2010-2012 is not in accordance with Regulation PP No. 24 of 2005 on the Government Accounting Standards. This is because the presence of a discrepancy between the records maintained by the presentation contained in the financial statements, in addition to that there is an error in the classification and disclosure activities and the non-realization of fixed assets depreciation on fixed assets and no presentation of Notes to the Financial Statements as on education.Keywords: Recording, Reporting, Fixed Assets
“Pengaruh Fraud Risk Assessment dan Kecakapan Auditor Terhadap Kualitas Audit Dalam Pengawasan Keuangan Daerah” (Studi pada Kantor Inspektorat Provinsi Sulawesi Tenggara) Solichin, Dinan Azmi
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.723 KB)

Abstract

This study aims to determine the effect of fraud risk assessment and auditor skills to audit authorities in the financial on the provinces (Study in the Regional Inspectorate of Sulawesi Tenggara Provinces). The study is a survey with census method, while spreading technique using questionnaires distributed to regional fungsional Inspectorate Sulawesi Tenggara Province were 23 respondents. Respondents perception measured by the answer of questionnairs used ordinal measurement with 5 likert scale. The statistical methods used to multiple regression analysis.                        The analysis showed that the significant F value 0f F 0,002 < α=0,05. In other words the fraud risk assessment and auditor skills simultaneously significantly audit quality decisions at the level of 95%. T significance value (fraud risk assessment) of 0,049 < α=0,05, indicating that the fraud risk assessment is partially significant effects on audit quality. Significant value t (auditor skills) of 0,048 < α=0,05, also indicates that the quality of the auditor skills significant effect on audit quality. Coefficient Adjust R Squre of Regressions is 46,9% while the remaining 53,1% are influence by other factor (ɛ). This case shows that the fraud risk assessment and auditor skills shall be used and to have by all APIP especially in Inspectorate Sulawesi Tenggara Province to produce a better quality. Keywords: Fraud Risk Assessment, Auditor Skills and Audit Quality
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI Erdiansyah, Dian Rezki
JURNAL AKUNTANSI Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.17 KB)

Abstract

This study aimed to analyze the readiness of Financial Management Board and the Regional Asset (BPKAD) of Kendari in implementing the Government Accounting Standards (SAP) Accrual Based by Permendagri No.64/2013 seen from several indicators such Readiness Human Resources and Information Systems. Type of research is descriptive qualitative research. The research was conducted by taking object   on the Financial Management Board and Asset of Kendari. The type of data used in this study is primary data. Methods of data analysis using qualitative descriptive analysis. Data collection techniques in this study were interviews and observation.            The results showed that the Financial Management Board and the Regional Asset (BPKAD) of Kendari in implementing the Accrual Based Government Accounting Standards were quite prepared seen from the indicators Readiness Human Resources and Information Systems. This is supported by many employees who have educational background of accountancy and the technical assistance that has been carried out  to the employee BPKAD of Kendari in operating SIMDA applications that are now accrual-based. Keywords: Readiness, Government Accounting Standards,  Accrual Basis, Human Resources, and Information Systems

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2016 2016


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