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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 29 Documents
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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 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.
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

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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

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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.
PENGARUH KECERDASAN SPIRITUAL TERHADAP ETIKA PROFESI AUDITOR PADA INSPEKTORAT KOTA KENDARI Umar, Missi R
JURNAL AKUNTANSI Vol 1, No 2 (2016)
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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.
PENGARUH AUDIT MANAJEMEN TERHADAP KINERJA KARYAWAN PADA PT BANK PANIN TBK CABANG KENDARI Septianingrum, Elisa
JURNAL AKUNTANSI Vol 1, No 3 (2016)
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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)
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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
PENGARUH PROFESIONALISME AUDITOR TERHADAP PENGUNGKAPAN KECURANGAN (Studi Pada Auditor BPK RI Perwakilan Provinsi Sulawesi Tenggara) Nurmin, Nurmin
JURNAL AKUNTANSI Vol 2, No 1 (2017)
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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
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)
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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

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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

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