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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 79 Documents
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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR Giovani, Ade Damayanty Vina; Rosyada, Dini
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to examine and analyze the influence of competencies and independence on audit quality in Public Accountant Office in Makassar. A questionnaire was distributed to the auditors totaling 50 auditors in seven public accountant offices. The analytical method used is multiple regression analysis. The results of the study show that auditor competency has a positive and significant effect on audit quality. Auditor independence also has a significant effect on audit quality. This results reveal that auditor competency and independency can improve audit quality.
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

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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

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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.
DESENTRALISASI SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DAERAH PROVINSI SULAWESI TENGAH Munayang, Olivia H.; Fitriana, Fitriana
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research uses accounting science approach, especially public sector accounting. This study aims to examine the relationship between budgetary participation on apparatus performance by using decentralization as a moderating variable. The sampling method uses saturated or census sampling method. Analysis of the data used is moderating regression analysis. The data obtained from the results of giving questionnaires and direct interviews with respondents as many as 66 people. The results of this study indicate a significance value of 0.184>0.05, so budget participation does not affect the performance of the apparatus. And the significance value of the interaction test is 0.438>0.05, so budget participation does not affect the performance of the apparatus which is moderated by decentralization.
PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA Badollahi, Ismail
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.
Cover Issue Nabelo, Jurnal Akun
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

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

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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.
ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN SOFTWARE ACCURATE DALAM PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Mahasiswa Program Studi S1 Jurusan Akuntansi Fakultas Ekonomi Universitas Tadulako) Rekka, Rendy; Totanan, Chalarce; Sudirman, Sudirman; Mayapada, Arung Gihna
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze acceptance and usage factors of Accurate Software based on the perspective of technology acceptance model. These factors include perceived ease of use, perceived usefulness, and behavioral intention to use. We also add some external variables which are pressure to use and computer self efficacy. The data of this study are obtained from questionnaires and measured using Likert scale. The analysis method used in this study is partial least square (PLS). The sample is bachelor degree students of 2014, 2015, and 2016 batches in Accounting Department in Faculty of Economics in Tadulako University. The results of the study show that perceived ease to use, perceived usefulness, behavioral intention to use, pressure to use, and computer self efficacy have significant effect to actual usage of Accurate Software. The results of this study verify technology acceptance model.
ANALISIS STRUKTUR TARIF PAJAK DALAM MELIHAT KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus pada PT. Bank Pembangunan Daerah Sulawesi Tenggara) Akib, Mulyati
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to determine and analyze the structure of tax rates to see taxpayer compliance which is PT. Bank Pembangunan Daerah of Southeast Sulawesi. Data collection methods used in this study are interviews, documentation and library studies. This study is descriptive analysis research. The results of this study indicate that companies that become taxpayers must have proof of registration as a taxpayer in the form of a Taxpayer Identification Number. PT. Bank Pembangunan Daerah of Southeast Sulawesi has registered as a taxpayer and had a Taxpayer Identification Number. The imposition of corporate tax rates is based on the gross circulation of the entity. PT. Bank Pembangunan Daerah of Southeast Sulawesi is subject to 25% PPh tariff since its gross circulation value exceeds Rp. 4,800,000,000. PT. Bank Pembangunan Daerah Southeast Sulawesi also reports and pays the tax liability on time and precisely the amount in accordance with the tax rates and the time stated in the SPT.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Paranoan, Natalia; Tandirerung, Christina Jeane; Paranoan, Anthon
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

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