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Contact Name
https://journals.unihaz.ac.id/index.php/jaz
Contact Email
-
Phone
+6285839177063
Journal Mail Official
jurnalakuntansiunihaz@gmail.com
Editorial Address
Fakultas Ekonomi Program Studi Akuntansi Jln. A. Yani No. 1 Bengkulu
Location
Kota bengkulu,
Bengkulu
INDONESIA
JAZ: Jurnal Akuntansi Unihaz
ISSN : -     EISSN : 26208555     DOI : -
JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
Articles 96 Documents
Cover JAZ : Jurnal Akuntansi Unihaz Cover JAZ
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
ANALISIS PELAYANAN, FASILITAS, KEAMANAN, PENDAPATAN, DAN DAMPAKNYA TERHADAP MINAT WISATAWAN MENGUNJUNGI PANTAI BERKAS DI BENGKULU Syamsul Huda; Jalal Ikhwan
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

The purpose of this study was to determine the effect of service, facility, a sense ofsafety, and impact on tourist interest to visit of Berkas beeach in Bengkulu. This studyuses a quantitative and qualitative analysis. Quantitative analysis using multiple linearregression. From these equations can be interpreted a constant value 4.314 hasmeaning if the coefficients of the independent variables consisting of service (X1) =0,427, facilities (X2) = 0,227, safety (X3) = 0,301, income (X4) = 0,372. Based on t-test,t values of security (X1) of 3,242, a sense of comfort (X2) is -1.371, information (X3) of2.091, income (X4) of 2.992.. The results of test calculations obtained F calculated Fvalue of 18.813, which means jointly significant effect between the independentvariable on the dependent variable Correelation coefisiencee (R) is 0,767 anddeterminant coefisience (R2) is 0,588, Mean, together impact are significant to touristinterest (Y).
Pengaruh Gaya Hidup Terhadap Pendapatan Pada Generasi Milenial pakri Fahmi
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims to examine the effect of Income on Lifestyle in the millennial generation in Bengkulu City. This research was conducted in the city of Bengkulu. The number of samples in this study were 100 respondents. The results showed that 48.2% of the income variable was able to explain the lifestyle variables of the millennial generation in Bengkulu City. Based on the results of simultaneous and partial tests, income variables affect the lifestyle of the millennial generation.
ANALISIS REALISASI ANGGARAN BELANJA PADA BALAI PENGELOLAAN DAERAH ALIRAN SUNGAI DAN HUTAN LINDUNG KETAHUN BENGKULU DENGAN MENGGUNAKAN METODE VALUE FOR MONEYANALISIS REALISASI ANGGARAN BELANJA PADA BALAI PENGELOLAAN DAERAH ALIRAN SUNGAI DAN HUTAN LINDUNG K Pedi Riswandi Riswandi
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

This study aims: (1) to know the economic level of budget realization; (2) to know the level of effectiveness of budget realization; (3) to know the level of efficiency of expenditure realization at River Basin Management and Bengkulu Ketahun Protected Forest. The results of the analysis on the Realization of Expenditure Budget at the Management Center of Watershed and Protection Forest of Bengkulu Year by using Value for Money Methods show that (1) In terms of economic aspect, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, 2014 runs quite economically. As for the year 2015 the realization of expenditure budget at River Basin Management and Bengkulu Ketahun Protected Forest runs economically. Then for the year 2016 budget realization at the River Basin Management and Bengkulu Ketahun Protected Areas runs less economical, due to self-blocking budget by the government. (2) Judging from the aspect of efficiency, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, in 2014-2016 runs very efficiently. (3) Judging from the aspect of effectiveness, the realiation of budget at River Basin Management and Bengkulu Ketahun Protected Forest, in 2014 is quite effective. As for the year 2015 and 2016 the realization of expenditure budget at the Management Hall of River Basin and Bengkulu Ketahun Protected Forest run effectively
cover Jurnal Akuntansi Unihaz Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam proses review artikel, Jurnal JAZ menerapkan sistem penelaahan tertutup dua arah (double-blind review), dimana nama reviewer dan nama penulis tidak diketahui (anonim). Jurnal ini dikelola oleh Program Studi Akuntansi Unihaz (JAZ) Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dan diterbitkan oleh Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH Bengkulu dengan frekuensi penerbitan dua kali dalam setahun, yaitu bulan Juni dan Desember.
IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NO. 20 TAHUN 2018 TENTANG PELAPORAN DAN PERTANGGUNGJAWABAN APBDes DI DESA LUBUK MINDAI BENGKULU UTARA Sulisti Afriani; Zahrah Indah Ferina
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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This study aims to determine the Village Financial Management in Lubuk Mindai Village, North Bengkulu. The object of this research is in the village of Lubuk Mindai, North Bengkulu. This type of research is qualitative research. This research was conducted using interview and documentation techniques with parties involved in the management of ADD. The description results are obtained through Permendagri No. analysis. 20 of 2018 by comparing the realization in the field. Village financial management in Lubuk Mindai North Bengkulu Village in 2019 began reporting and accountability stages. Broadly speaking, it can be said to be in accordance with Permendagri No. 20 of 2018.
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR ASET, RISIKO BISNIS, DAN DEWAN KOMISARIS TERHADAP STRUKTUR MODAL indriyani Novitasari; Kartika Hendra Titisar; riana rachmawati Dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

Capital structure is the most important part of the company's activities. Source of funds acquired capital structure consists of the source of funds from within the company and outside the company. The capital structure is comparing total debt to capital. The capital structure is measured by DEBT to Equity Ratio (DER). The purpose of this research is to test and analyze the influence of liquidity, profitability, asset structure, business risk, and board of Commissioners on capital structure. The population in this study as much as 10 pharmaceutical companies registered in IDX period 2014-2018. The sample selection technique is purposive sampling. A method used multiple linear regression. Results showed that the liquidity variables, profitability, asset structure, business risk, and Board of Commissioners affected the capital structure. Adjustes R Square value of 0.658. This indicates that a variable variance in the capital structure of 65.8% can be explained by variables, 34.2% explained by factors – other factors outside of the investigation
Penerapan Sitem Informasi Akuntansi Koperasi Simpan Pinjam elviza diana; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Suatu koperasi dapat digunakan untuk mengembangkan pembangunan dan melakukan kegiatan yang berhubungan dengan ekonomi untuk meningkatkan kesejahteraan anggota-anggotanya.Terdapat permasalahan yang ada di Koperasi antara lain : Pengurus belum mampu menyusun laporan keuangan koperasi sesuai standar koperasi , Laporan dikerjakan masih secara manual, Koperasi tidak memiliki Standar Operasional Prosedur (SOP) pemberian kredit. Laporan keuangan yang tidak disusun sesuai dengan standar pembukuan yang ada sangat merugikan masyarakat karena masyarakat selaku pemilik koperasi tidak pernah mengetahui bagaimana pengelolaan dana yang telah mereka setorkan. Selain itu dengan tidak disusun laporan keuangan koperasi juga kehilangan kesempatan untuk mendapatkan tambahan bantuan dana dari pihak-pihak terkait misalnya dari bank. Untuk mengatasi permasalahan tersebut maka tujuan penelitian ini adalah untuk mendisain aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam, menerapkan aplikasi yang dapat digunakan untuk pembuatan laporan keuangan koperasi simpan pinjam kepada pengurus koperasi simpan pinjam. Metode pengembangan sistem digunakan metode waterfal. Dengan adanya penelitian ini pengurus dapat menggunakan aplikasi keuangan koperasi simpan pinjam sehingga pelaporan keuangan koperasi lebih akurat dan efektif.
PROSEDUR REVIEW ATAS LAPORAN KEUANGAN AUDITAN DI KAP KKSP YOGYAKARTA Nova Kusumaningrum; Yulida Army Nurcahya
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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This audited financial statement is one of the most important aspects for an auditor. This is important because an auditor is required to be able to present quality audited financial statements for clients. The objectives of this study are (1) to find out the history of KAP KKSP Yogyakarta; (2) to find out auditors in KAP KKSP Yogyakarta in presenting audited financial statements; and (3) to find out how to review audited financial report procedures at KAP KKSP Yogyakarta. The method used in this research is to use a descriptive method which is a research method to make a picture of a situation or event so that this method does not only hold simulations of the data available in the field. The results of this study are that conducting an audited financial statement review is very important to be carried out by an auditor because it can present a qualified audited financial report so as to maintain the engagement between the client and KAP KKSP Yogyakarta.
PENGARUH KOMPETENSI KARYAWAN DAN KEMAMPUAN TEKNIS PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PT. PELABUHAN INDONESIA II (PERSERO) CABANG BENGKULU Elviza Diana
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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Abstract

Accounting information system users play an important role in the progress of a company because accounting information system users can encourage the performance of information systems for the better. Information system performance runs well if users can understand, use, and apply technology to become useful information for decision making so that company goals can be met and personal performance can be assessed as good. From the calculation of the significance value for the Employee Competency variable, it shows a value below the significance level of 0.05 and the t-count value of 2.763> t-table of 2.109 means that H1 is accepted so that the Employee Competence has a significant effect on the Computerized AIS Performance at PT. Pelabuhan Indonesia II (Persero) Bengkulu Branch. The results of the F test show that the Employee Competence and Personal Engineering Ability have a Fount of 17.498 with a significance value of 0.000, this means the significance level is <0.05 and the F-count is 13.330> F-table 3.59 which means that H3 is accepted, it can be concluded that the Employee Competence and the ability of personal engineering simultaneously has a significant effect on the performance of the computerized accounting information system at PT. Pelabuhan Indonesia II (Persero) Bengkulu Branch.

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