cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arung Gihna Mayapada
Contact Email
arunggihna@gmail.com
Phone
-
Journal Mail Official
arunggihna@gmail.com
Editorial Address
-
Location
Kota palu,
Sulawesi tengah
INDONESIA
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 1 (2018)" : 7 Documents clear
Akuntansi Dana Desa (Studi Wacana Pada Desa Nupabomba Dan Wani II Kecamatan Tanantovea Kabupaten Donggala) Fadli, Mohammad
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This research aimed to identify, analize, and synthesize the administration and reporting process of village funds. It used the qualitative method with discourse aprroachment.The result of this research showed that the administration process are still constrained by the limited number of human resources and lack of understanding about regulation. Reporting mechanisms undertaken by the village government seem "stiff". In addition, there is an "attachment" of village funds caused by the absence of allocation for the welfare of the village officials. which may create "space" for village officials to commit fraud. Reporting has been done vertically and horizontally.
Penerapan Model Pembelajaran Kooperatif Tipe STAD dalam Meningkatkan Minat dan Hasil Belajar Akuntansi (Studi pada Siswa Kelas XI Akuntansi SMK Negeri 2 Palu) Suryani, Suryani
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

The problem of this research is the low of student interest and result of a study of accounting at the students of the class of XI Ak 1, SMKN 2 Palu. This problem appears since the teaching method is still teacher-centre-learning. This problem might be solved by using the Student Achievement Division (STAD) cooperative learning model. This study is a classroom action research that aims to increase interest and learning outcomes of accounting in students of class XI SMKN 2 Palu. Research carried out in two cycles which each cycle consists of four stages: planning, action implementation, observation and reflection. The results indicate that STAD type cooperative learning model used by the teacher is done very well and student interest in learning generally is very good especially on cycle II. It can be concluded that the use of STAD type cooperative learning model can increase interest and learning outcomes accounting students in class XI Ak 1 SMKN 2 Palu.
Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi Paranoan, Natalia; Tandungan, Edmondus Sadesto; Sipi, Afian Dezi Sanda
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This study aimed to examine the effect of the internal control effectiveness  and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.
Pengetahuan dan Pemahaman Aturan Perpajakan, Kualitas Pelayanan dan Persepsi atas Efektivitas Sistem Perpajakan terhadap Kemauan Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening Zainuddin, Zainuddin
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This research aimed to find factors that affect of awareness to pay taxes, tax paying knowledge and understanding of taxation laws, service quality and a good perception of the effectiveness of the tax system to taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Ternate. Data was collected by using a random sampling toward 86 respondents. The data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness to pay taxes had a significant effect toward willingness to pay taxes.
Pengaruh Tanggung Jawab Sosial dan Modal Intelektual terhadap Kinerja Keuangan Perusahaan (Studi pada BUMN yang Terdaftar di Bursa Efek Indonesia) Rahmatiah, Rahmatiah; Hidayah, Noor Riefma
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This research aims to know and analyze the effect of social responsibility and intellectual capital both simultaneously and partially to company’s financial performance at state-owned enterprise (BUMN) listed on the Indonesia Stock Exchange. The type of research is quantitative and with the using secondary data. The total sample is nine companies which the research period is 2011-2015. Results show that simultaneously corporate social responsibility and intellectual capital influence the finance performance. Corporate social responsibility do not have effect while intellectual capital influence the financial performance partially.
Pengaruh Laba Akuntansi, Total Arus Kas, dan Net Profit Margin terhadap Return Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Razak, Linda A.; Syafitri, Rahmi
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This study aims to determine whether accounting profit, total cash flow and Net Profit Margin effect on Return Shares in Automotive Companies listed on the Indonesia Stock Exchange. The population in this study are all automotive companies listing period 2013 - 2016. Sample taken based on certain criteria or purposive sampling. Data analysis techniques use multiple linear regression. The results show that overall from the period of 2013 to 2016 Accounting profit does not have a significant effect on stock returns due to transitory events in accounting so as not used as a reference by investors to invest, Total cash flow does not have a partial significant influence on stock return because the total cash flow is not enough to have information to be a benchmark to predict stock returns. Net profit margin has a partially significant influence on stock return because the profits generated by the company from the level of sales is also greater then it will attract investors.
Penggunaan Teknologi Informasi dan Kinerja Auditor Allo, Yohanis Tasik; Paranoan, Anthon; Marewa, Yeheschiel Bartin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This study aimed to examine the effect of the information technology application on auditors performance in KAP Makassar. This study performed to the public auditor working in KAP. Data collection will be done with the survey taken from KAP in Makassar by 45 respondents through questionnaires and using proportional random sampling. Test of data quality used validity test and reliability test. Prerequisite test analysis using multicolinierity test, heteroscedasticity test, normality test, and test linieritas.Teknik data analysis will use descriptive analysis, simple regression test and multiple regression. The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor?s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 6, No 1 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2022) Vol 4, No 2 (2022) Vol 4, No 1 (2021) Vol 3, No 2 (2021) Vol 3, No 1 (2020) Vol 2, No 2 (2020) Vol 2, No 1 (2019) Vol 1, No 2 (2019) Vol 1, No 2 (2019) Vol 1, No 1 (2018) Vol 1, No 1 (2018) More Issue