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JAZ: Jurnal Akuntansi Unihaz
Published by Universitas Prof. Dr. Hazairin, SH
ISSN : -     EISSN : 26208555     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz" : 8 Documents clear
INFLUENCE THE PROPOTION OF INDEPENDENT DIRECTORS AND CONTROLING SHAREHOLDERS ON THE EARNINGS MANAGEMENT pedi riswandi
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.803

Abstract

Manager's motivation to do earnings management to good financial statements by presenting misleading information to stakeholders, so that the Board of Commissioners is important to supervise effectively the company's operations control with controlling shareholders.This study aimed to determine if the proportion of the independent director and the ownership of the controlling share may reduce earnings management. This research uses manufacturing companies Indonesia in 2012-2016. The technique of purposive sampling method. The results showed that the proportion of proportion of the independent directors and controlling shareholders reduce the occurrence of profit management
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

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

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.
PENTINGNYA LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN Helmi Herawati
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.806

Abstract

As for the purpose of this studi the importance of financial statements to assess company performance. Research has benefits for the company as input in the importance of a financial report in terms of assessing a company's performance to make a decision in the future. This research also benefits researchers to find out how important these financial statements are for evaluating performance. This study uses a Naturalistic method commonly referred to as a qualitative method, according to Sugiyono (1999: 8) is a study used to examine a natural object (as opposed to an experiment) where researchers are a key instrument. This study uses data qualitative, namely data formed by words, sentences or schemes and images. The source of this research data from secondary data, namely the data source is not directly through literature studies, notes and books that exist. Performance is financial performance is a description of the financial condition of a company in a certain period both concerning aspects of fund raising and fund distribution, which are usually measured by capital adequacy indicators, liquidity and profitability. The benefits of performance appraisal for management are to manage organizational operations, assist decision making, identify training and development needs of employees, provide feedback for employees how employers value their performance, provide a basis for distribution of awards
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAPRETURN SAHAM(Studi Kasus Pada “Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Periode 2010-2016”) Dewa Ayu Suci; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.813

Abstract

This research is intended to study the Effect of Operating Flow and Accounting Profits on the return of shares of the Food and Beverage Manufacturing Sub-Sector in the Indonesia Stock Exchange. The population in this study were 16 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016. While this research sample was determined by purposive sampling method so that 9 samples were obtained during the study year. The method of analysis uses descriptive statistical methods with analysis of multiple regression analysis and hypothesis testing is done by t test. The calculation results obtained by linear regression equation, namely Y = 0.194 + 0.81X1 + 0.001 X1, with the value of the correlation coefficient (r) of 0.407 and the value of the detemination coefficient of 0.166. This shows that 16.6% of the dependent variable can be accessed by independent variables, while the remaining 83.4% is approved by other factors not included in the regression model. Partial test results (t test) show only the operating cash flow variable (AKO) associated with stock returns because the value of shares is 3,201 with ttable 2,000 so Ha is accepted and H0 is rejected, accounting variable variable (LA) is not in accordance with stock returns because it has value thitung is 1,415 with a table of 2,000, Ha is rejected and Ha is accepted.
PENGARUH SISTEM INFORMASI AKUNTANSI BERSTANDAR SAK ETAP PADA KOPERASI SIMPAN PINJAM DI KECAMATAN GADING CEMPAKA KOTA BENGKULU Anisa Ade Oktari; Elviza Diana
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.805

Abstract

The role of cooperatives is still very important for the local community. One type of cooperative that helps the household economy is a savings and loan cooperative. This cooperative gives credit to all people who fulfill the requirements as members of cooperatives and those who share economic interests. This savings and loan cooperative is said to be good if the accounting information system (SIA) is in accordance with the SAK ETAP standard as a benchmark in decision making. SIA consists of three subsystems, namely: transaction processing system, financial reporting system, management reporting system. This study uses quantitative methods with primary data sources in the form of questionnaires. The population of this study is a savings and loan cooperative in the ivory cemapaka sub-district of Bengkulu City. The sample used is 50 employees. The results of this study partially show that there is a significant influence on the transaction processing system towards SAK ETAP, there is a significant influence on the financial reporting system towards SAK ETAP, there is a significant influence on the management reporting system towards SAK ETAP, and simultaneously shows that SIA as a whole has an effect significant to SAK ETAP. The results of this study can be suggested that savings and loan cooperatives in Ivory Cempaka sub-district update accounting software for those who already use computerization, while those who are still manual can immediately switch to computers in inputting accounting data to make it more practical and shorten time.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA HOTEL SANTIKA KOTA BENGKULU Een Wahyudi; Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.815

Abstract

This study aims to assess the application of accountability accounting as a planning and control tool at the Santika hotel in the city of Bengkulu. The method of data analysis uses Quantitative Descriptive Analysis using a formula from Dean J. Champion. From the calculation results obtained, the application of accountability accounting as a planning tool at the Santika hotel in Bengkulu city has been very good, it can be seen from the results of statistical analysis of accountability accounting data as a plan that shows a percentage of 95.3%, this is appropriate because the Santika hotel in Bengkulu has clear organizational structure, delegation of authority and responsibility, has separated the centers of accountability, managers are given a role in achieving goals, making plans with budgeting, budgeting can motivate managers to improve performance, coordination between parts, and comparing budgets with the realization. The application of accountability accounting as a controlling tool in Santika hotels in Bengkulu city has been very good, this can be seen from the results of statistical analysis of accountability accounting data as a control which shows a percentage of 96.2%, this is appropriate because Santika hotel Bengkulu city has recorded transactions with codes account, do the separation between controlled and uncontrolled costs, each part has given an accountability report, in the reporting system has separated between the still planned with the realization reported periodically, the accountability report is the realization of the budget prepared previously, deviations that occur are always analyzed and the cause is sought, the results of the deviation analysis are used as the basis for managers to take corrective actions, there are special bonus incentives given to outstanding managers.
PENGARUH PENERAPAN ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PROVINSI BENGKULU Intan Sri Hari Cahyani; Subaeti Subaeti
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.812

Abstract

This study aims to determine the effect of the application of electronic notification (E-spot) and knowledge of taxation on taxpayer compliance in the KPP Pratama Bengkulu Province by using the data analysis, namely validity test, reliability test, normality test, multiple regression, partial t-test, test f-simultaneous and determination. From the calculation results obtained by the regression equation Y = 4,621 + 0,013 + 0,752 + e, with the value of the coefficient of determination (R Square) of 0,468 this shows that jointly the electronic application variable notification letter (E-Spt) and taxation knowledge of 46.8% while the remaining 53.2% is influenced by other variables not included in this study. Based on the results of the simultaneous testing shows that the electronic variable notification letter (X1) and knowledge taxation variable (X2) have a significant influence jointly towards Taxpayer Compliance (Y) with a value of fcount> ftabel = 11, 899> 3.35 then Ha is accepted Ho is rejected.
PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOTOR BEKAS DI SHORUM BUDI MOTOR KOTA BENGKULU Rina risna Yanti; Sulisti Afriani
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.816

Abstract

Study aims to determine how much influence promotion costs have on the sales volume of second motorcycle at showroom budi motor bengkulu city. Based on the results of the study, the regression equation of the influence of variable X on the Y variable is Y = 43,041 + 1,0226X, which means that the increase in sales volume goes hand in hand with promotion, this can be seen from the calculation of the regression coefficient value (b) positive. In the sense that each increase of 1 rupiah issued by the company for promotional costs will increase the sales volume by 1,0226 units sales of second motorcycle Simple correlation value r value (correlation coefficient) Positive and strong influence, this can also be seen the r value of 0.27 and the value of kd = 27%, meaning that any increased promotion costs will have an impact on increasing sales volume of second motorcycle products showroom budi motor bengkulu city. The t-test shows that promotion costs have a positive and significant effect on the sales volume of second motorcycle on showroom budi motor bengkulu city, so that obtained tcount obtained is 1.4864 smaller than t table at an error rate of 5% then t-table is 2.0739. This is in line with the Test-t criteria, namely that if tcount is smaller than t-table, then Ho is accepted and H1 is rejected, meaning that there is a significant effect between the cost of promotion on the volume of second motorcycle sales in showroom budi motor bengkulu city

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