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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 6 Documents
 1 
Search results for , issue "Vol 2, No 1 (2017)" : 6 Documents clear
PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI KEUANGAN (Studi Pada Satuan Kerja Di Wilayah Kantor Pelayanan Pembendaharaan Negara Kendari) Muzaddik, Muzaddik
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

 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.
PENGARUH PAJAK HOTEL DAN HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI Nuraeni, Nuraeni
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

ABSTRACTThe purpose of this research is (1) To Determine The Effect of Taxes of revenue locally-generated revenue; (2) To Know the Entertainment Tax Effect Against Local Revenue; (3) To determine the simultaneous effects of hotel tax and entertainment to local revenues.These results indicate that: Tax Hotel significant positive effect on regional revenue Kendari, entertainment tax Influential Positive but not significant Against Local Revenue Kendari, and  Taxes And Entertainment Influential Simultaneously Against Local Revenue Kendari.Keywords: Hotel Tax, Entertainment Tax, and Local Revenue.
PENGARUH PROFESIONALISME AUDITOR TERHADAP PENGUNGKAPAN KECURANGAN (Studi Pada Auditor BPK RI Perwakilan Provinsi Sulawesi Tenggara) Nurmin, Nurmin
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

ABSTRACT This research aimed to examine the effect of  Profesionalism Auditor toward Fraud Exposure. Primary data in this study was obtained from all auditors perception of BPK RI Southeast Sulawesi Provincial Repsentative. Perception is measured by questionaire and ordinal measurement with 5 point likert scale. The statistical method used to test each hypotesis is linear regression analysis.the total coefficinet of determination (R2) for the Profesionalism Auditor to the Fraud Exposure is 0,842. The value meant that the contribution amount of profesionalism auditor toward fraud exposure is 84,2% and this meaningful enough, while the remaining amount 15,8% was obtained from othe factors contribution. The result of this research show that profesionalism auditor has significant effect on fraud exposure.  Keywords: Profesionalism Auditor, Fraud Exposure
AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA PADAPT. LANDIPO NIAGA RAYA KENDARI Ambarwati, Ambarwati
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

ABSTRACTThe objective of this research was to carry out management audit to know and evaluate efectivity of human resources function of activity implementation function that throught recruitment and selection employee, working achievement evaluation for employee, and work force  compensation employee at PT. Landipo Niaga Raya Kendari.The method that used by the researcher in this thesis descriptive analysis that give explanation about effectivinnes human resource of PT. Landipo Niaga Raya Kendari, then writer give some recommendations to management based on result of this thesis. To measure the effectivenness of human resource function, writer use questioner approach by giving two alternative of answer using Guttman scale.Research show that the function of human resource PT. Landipo Niaga Raya Kendari should increase management control of human resource function including in recruitment and selection employee, working achievement evaluation for employee, and work force  compensation employee have not been run effectively. It is because the weakness of planning,, executing and controlling of human resource function system. Keywords : Management audit, and Human resources
PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN STUDI PADA PT BANK PANIN TBK CABANG KENDARI Taradipa, Putri Seyla
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

 Thisstudyaimedto examinetheeffect oftheinternalcontrol on employeeperformance(StudyonPT.Bank PaninTbkcabangKendari). Primary datainthis study were obtained fromthe perception of all employees atPaninBank cabangKendari.Perceptions ofrespondentsmeasured by questionnaireanswers usingordinalmeasurementwitha5-point Likertscale. Thestatisticalmethod usedtotest eachhypothesisissimpleregression analysis.Theresults showedthattheinternal control significantinfluenceon employeeperformance.CoefficientAdjustedR Squareresultsofthe regressionof0.824 or 82.4%.Theremaining17.6%is explainedbyother variablesnotexamined.Thisshowsthat thebettertheinternalcontrol implementedwill improve employeeperformancebecomes better. Keywords:Internal control andemployeeperformance.ABSTRACT Thisstudyaimedto examinetheeffect oftheinternalcontrol on employeeperformance(StudyonPT.Bank PaninTbkcabangKendari). Primary datainthis study were obtained fromthe perception of all employees atPaninBank cabangKendari.Perceptions ofrespondentsmeasured by questionnaireanswers usingordinalmeasurementwitha5-point Likertscale. Thestatisticalmethod usedtotest eachhypothesisissimpleregression analysis.Theresults showedthattheinternal control significantinfluenceon employeeperformance.CoefficientAdjustedR Squareresultsofthe regressionof0.824 or 82.4%.Theremaining17.6%is explainedbyother variablesnotexamined.Thisshowsthat thebettertheinternalcontrol implementedwill improve employeeperformancebecomes better.
PENGARUH PENGENDALIAN INTERNAL DAN KOMPETENSI AUDITOR TERHADAP EFEKTIVITAS PELAKSANAAN PROSEDUR AUDIT DALAM PENCEGAHAN FRAUD (Studi Pada Auditor Inspektorat Kota Kendari) Kadir, Hernawari
JURNAL AKUNTANSI Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI

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Abstract

ABSTRACT Maneuver of  fraud be complicated both in governance and in the company that it’s development is very difficult to detect for, as one of the government's efforts in this regard to reduce cases of fraud is one of them through effective monitoring system, to enhance the role and the functions of the Government Internal Control Apparatus (APIP) in particular Government Inspectorate of Kendari.This study uses primary data through questionnaires distributed to the Auditor and the Inspectorate PPUPD Kendari. The sample was determined by cencus (complete enumeration) for the target population or the respondent relative  is not too large. Questionnaires were distributed as much as 28 questionnaires, and questionnaires were collected as many as 28 questionnaires. Data analysis method used multiple linear regression analysis using IBM SPSS 20.The results of this research  that, (1) Internal control significantly influence the effectiveness of the audit procedures in prevention of fraud, (2) the auditor competence but no significant effect on the effectiveness of audit procedures in prevention of fraud, (3) Internal control and competence of auditors influential significantly to the effectiveness of the implementation to audit procedures in prevention of fraud.Keywords : internal control, auditor competence, fraud prevention, multiple                       linier regression analysis.

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