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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 7 Documents
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Search results for , issue "Vol 1, No 3 (2016)" : 7 Documents clear
EVALUASI SISTEM PENGENDALIAN INTERN AKUNTANSI PENGGAJIAN KARYAWAN (STUDI KASUS PADA HOTEL ZENITH KENDARI) Nurjanah, Lilis
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

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
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Pada Dinas Pendapatan Daerah Kota Kendari Susilawati, Andi
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

  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
ANALISIS PERANAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN ALAT-ALAT KESEHATAN DALAM RANGKA MEMENUHI KEBUTUHAN PELAYANAN RAWAT INAP (STUDI KASUS PADA RUMAH SAKIT UMUM BAHTERAMAS PROVINSI SULAWESI TENGGARA) Achmad, Nur Azizah
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This research aims to: (1) to find out the sufficiency accounting information system inventory health equipment in hospital. (2) to find out the role of accounting information system inventory health equipment to meet the needs of the inpatient. The method used is descriptive analysis method.            The results of the research done indicates that: (1) accounting information system inventory health equipment in General Hospital Bahteramas The Province Of South East Sulawesi adequate, (2) the accounting information system inventory health equipment turned out to be instrumental to the needs of inpatient services at the hospital Bahteramas the province of Southeast Sulawesi. To facilitate the creation of regular reports about data preparation, facilitate investigation proof inventory, able to present the data as an ingredient in the manufacture of planning and budgeting it is recommended that the accounting information system application BLUD that has been used by hospitals in other provinces.Key words: Accounting Information Systems and Inventory Health Equipment
PENGARUH AUDIT MANAJEMEN TERHADAP KINERJA KARYAWAN PADA PT BANK PANIN TBK CABANG KENDARI Septianingrum, Elisa
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This research aims to examine the effect of management audit on employee performance at PT. Bank Panin Tbk Kendari. The primary data is taken from perceptions of Internal Control Unit at PT. Bank Panin Tbk Kendari. The perceptions of respondents are obtained through questionnaire using ordinal measure with 5 points likert scale. The statistical method employed to test each hypothesis is simple regression analysis.            The result shows that management audit has a significant effect on the employee performance. Regression result of Adjusted R Square coefficient is 0.763 or 76.3%. The rest is 23.7% explained by other variables which are not examined. This finding has proven that management audit must be done by the entire banking companies, especially by PT. Bank Panin Tbk Kendari, in order to achieve a better employee performance.   Keywords:  Management Audit and Employee Performance.
ANALISIS PENENTUAN HARGA JUAL JASA KAMAR PADA HOTEL PLAZA KUBRA KENDARI Nurlyan, Nurlyan
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This study aimed to analyze the determination of the selling price of room service in the hotel plaza kubra kendari. Primary data in this study were obtained directly from the hotel plaza kubra kendari form of reports room occupancy rate and the list of operating expenses incurred during the year 2014. The method of analysis is descriptive analysis using cost plus pricing method.This study showed that the operational costs incurred plaza kubra hotel kendari greater than occupancy rates so that the expenses incurred are not comparable with the income from hotel occupancy. The results indicate that if the hotel wants to achieve the advantage of taking into account the fixed and variabel operating costs in determining the hotel room rates, by using the method of full costing and variable costing so all the operational costs can be covered so that the hotel can reach advantage.   Keywords: selling price, cost plus pricing, full costing, variable costing
TINJAUAN KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI TENGGARA Febrilya, Febrilya
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

This study aimed to analyze the readiness of Financial Management Board and the Regional Asset (BPKAD) Southeast Sulawesi province in implementing the Government Accounting Standards (SAP) Accrual Based seen from several indicators such Readiness Human Resources and Information Systems. The research is a qualitative research. Data analysis method used is qualitative descriptive analysis method. Data collection techniques in this study were interviews, observation, and documentation.               The results showed that the Financial Management Board and the Regional Asset (BPKAD) Southeast Sulawesi province 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 the technical assistance that has been carried out every year to the employee BPKAD Southeast Sulawesi province in operating SIMDA applications that are now accrual-based. Keywords: Accrual-Based SAP Application Readiness, Human Resources and Information Systems
ANALISIS FAKTOR-FAKTOR PENDUKUNG DAN KUALITAS INFORMASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA PEMERINTAH KOTA KENDARI Ramesa, Haryati Saleh
JURNAL AKUNTANSI Vol 1, No 3 (2016)
Publisher : JURNAL AKUNTANSI

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Abstract

 This study aims to know the factors supporting owned of  Agency of finance and assets management area (BPKAD) Kendari so as to apply early finance SIMDA, as well as the quality of the information generated from the implementation of finance SIMDA. Responden in the study as much as 5 (five) people consisting of BPKAD Kendari  is officer in the administration, officer in the budgeting, officer in the accounting and reporting, administrator of finance SIMDA and head of BPKAD Kendari. Data were collated through direct interviews with the responden using an interview guide, direct observation of the activities of employees BPKPD Kendari and documentation study of related documents. The interviews and data collected were analyzed by using descriptive method.Results from the study showed that in general employees BPKAD Kendari already have the factors to support the implementation of finance SIMDA, namely : communication, human resources, the attitude/disposition and bureaucratic structure. While the quality of the information generated from the implementation of finance SIMDA, namely timeliness, accuracy, and relevant. Key words : finance SIMDA, supporting factors, quality of information

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