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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 7 Documents
 1 
Search results for , issue "Vol 1, No 2 (2016)" : 7 Documents clear
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA DAN MOTIVASI KERJA TERHADAP IMPLEMENTASI PENGELOLAAN KEUANGAN DAERAH PADA DINAS PENDAPATAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN WAKATOBI Darmawan, Lukman
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

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.
PENGARUH KEGUNAAN, KEMUDAHAN DAN KENYAMANAN TEKNOLOGI INFORMASI TERHADAP PENERIMAAN TEKNOLOGI INFORMASI (STUDI PADA BIRO UMUM SEKRETARIAT PROVINSI SULAWESI TENGGARA) Wahyuni, Yaumi Zyaqhidah
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

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. 
INDIKASI MANAJEMEN LABA MELALUI AKRUAL DISKRESIONER PADA PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA Khaiyat, M Dinul
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

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
PENGARUH KECERDASAN SPIRITUAL TERHADAP ETIKA PROFESI AUDITOR PADA INSPEKTORAT KOTA KENDARI Umar, Missi R
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This research aimed of presented to examine the effect of spiritual intelligence on the professional ethics of auditors. Primary data in this research were obtained from the perception of all employees with functional positions 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 simple linear  regression analysis.The results of this research  indicate that spiritual intelligence significantly effect on the professional ethics of auditors. The results of the coefficient of determination for spiritual intelligence is  R2 = 0,813. This number can be used to see the contribution of spiritual intelligence  on the professional ethics of auditors. The figure has meaning that the contribution of spiritual intelligence on the professional ethics of auditors is 81,3%, while the remaining 18,7% was obtained from the contribution of other factors. Keywords: Spiritual Intelligence, Professional Ethics of Auditors.
ANALISIS PEMBEBANAN BIAYA OVERHEAD PABRIK BERDASARKAN METODE ACTIVITY BASED COSTING PADA PERUSAHAAN BULUKUMBA JAYA KENDARI Suhardi, Sri Pratiwi
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This research aimed to knows the imposition of overhead costs more accurately beetween the convensional methods used by Bulukumba Jaya Kendari Company and activity based costing method. While the benefits of this research is to provide input in selecting a charging method is more accurate and compatible with the conditions of the company, and as an additional reference for the development of science particularly relevant to this study.The result of this study indicate that the calculation of production costs for both types of produtcs with the cost of production based on the conventional method for adobe products  Rp 245.506.950,- and pavin block Rp 259.412.975,- and whereas adobe production costs based on activity based costing for Rp Rp 246.446.750,- and pavin block products Rp 252.066.051,- In this case there are differences in the calculation of production costs. The differences occurs because the imposition of overhead factory on each product. Imposition of costs to products based on activity based costing has described the actual costs of consumption. This is caused because of the cost drivers are used so that the resulting cost information is considered more accurate, so that give a good impact in terms of setting the selling price for expected profit. Keywords: The Imposition of Factory Overhead Cost, Activity Based Costing Method.
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) DALAM MENGEFISIENKAN PEMBAYARAN PAJAK TERUTANG PADA CV. MITRA BAHAGIA KENDARI Oditama, Afkhasia
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This study aimed to analyze the costs previously not recognized as expenses by tax regulations to become recognizable expenses. This research uses a descriptive analysis which obtained through secondary data. The data used is qualitative data in the form of accounting policies and the quantitative data in the form of financial statements, as well as a list of fixed assets and accumulated depreciation in 2014.Results of this studyindicate that tax planning that can be done by CV. Mitra Bahagia Kendari, related to costs previously not recognized by tax regulations are to replace the provision of meal/drink expenses for employee into providing meal/drink for employees in the office, incorporate medical expenses in addition to the income of the employees, make a nominative list related to the cost of entertainment, and replace the method of depreciation of non-buildingfixed assets. The implementation of tax planning will allow CV. Mitra Bahagia Kendari to reduce the income tax burdento approximately 8.9% of the income tax before tax planning. Keywords: Tax Planning, Reducing Tax Burden, Corporate Income Tax.
PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM DAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI) Ulyani, Thropy Atika
JURNAL AKUNTANSI Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

Study research aims to examine the effect on taxpayer perceptions about implementation of e-System and Account Representative to tax compliance. Data used in this research are primary data collected from the results of questionnaires to the individual taxpayer in the Small Taxpayer Office Kendari. Sample in study researche was 50 questionnaire respondents eligible to be a source of data with accidental sampling. Data analysis in this research uses multiple linear regression analysis with SPSS 21.The result of this research using t test shows that the partial e-System has a significant level of 0,027. While Account Representative mempunyi significant level of 0.001. This shows that the partial each variable e-System and Account Representative significant effect on tax compliance. From the results of the F test shows that the significance level of 0.001, this shows E-System and Account Representative together with significant influence on tax compliance. Test showed the value of the coefficient of determination R Square of 0.468, indicating that the ability of the variables E-System and Account Representative to the taxpayer compliance is 46.8%, while the remaining 53.2% is explained by other variables not examined. Keywords: e-System, Account Representative, tax compliance.

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