JAZ: Jurnal Akuntansi Unihaz
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.
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<![CDATA[IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NO. 20 TAHUN 2018 TENTANG PELAPORAN DAN PERTANGGUNGJAWABAN APBDes DI DESA LUBUK MINDAI BENGKULU UTARA ]]>
<![CDATA[Sulisti Afriani]]>;
<![CDATA[Zahrah Indah Ferina]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1611
<![CDATA[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.]]>
<![CDATA[PROSEDUR REVIEW ATAS LAPORAN KEUANGAN AUDITAN DI KAP KKSP YOGYAKARTA ]]>
<![CDATA[Nova Kusumaningrum]]>;
<![CDATA[Yulida Army Nurcahya]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1618
<![CDATA[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.]]>
<![CDATA[PENGARUH KOMPETENSI KARYAWAN DAN KEMAMPUAN TEKNIS PERSONAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PT. PELABUHAN INDONESIA II (PERSERO) CABANG BENGKULU ]]>
<![CDATA[Elviza Diana]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1612
<![CDATA[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.]]>
<![CDATA[ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN, PERPUTARAN PIUTANG, RASIO HUTANG DAN OPERATING CYCLE TERHADAP LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 ]]>
<![CDATA[karnadi karnadi]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1619
<![CDATA[This study aims to determine the effect of profitability, company size, accounts receivable turnover, debt ratio and operating cycle on liquidity with the analysis method using, Multiple Linear Regression, Multiple Correlation, Determination, t test and F test. From the results of the t test, profitability has an effect on liquidity. Company size affects liquidity. Accounts Receivable Turnover has no effect on liquidity. Debt ratio has no effect on liquidity. Operating Cycle affects liquidity. From the overall test there is an effect of profitability, company size, accounts receivable turnover, debt ratio, operating cycle simultaneously to liquidity.]]>
<![CDATA[LIQUIDITY AND SOLVABILITY ON PROFITABILITY: A STUDY ON TELECOMMUNICATION COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE FROM YEAR 2014-2018 ]]>
<![CDATA[Francis Hutabarat]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1613
<![CDATA[It is the purpose of every company to get the maximal profit and continuing its company’s life by maintaining and expanding the company. This research is conducted to know the influence of liquidity and solvability on to profitability of the company of telecommunication companies listed in the Indonesia Stock Exchange from 2014 to 2018. Data used from financial statements in the Indonesian Stock Exchange. The independent variable from this research is liquidity and solvability and the dependent variable in the study is profitability. This research used multiple regression linear technique analysis. The research target is to: knowing what liquidity has an effect on to profitability by partial and solvability have an effect on profitability by partial.]]>
<![CDATA[Pengaruh Implementasi Sistem Pengendalian Mutu Internal dan Budaya MutuTerhadap Peningkatan Mutu Pendidikan Tinggi ]]>
<![CDATA[Tuti Hermelinda]]>;
<![CDATA[Meriana Meriana]]>;
<![CDATA[Berlian Afriansyah]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1620
<![CDATA[This study used a survey method to examine the effect of the implementation of the Internal Quality Control System and Quality Culture on the Improvement of the Quality of Higher Education in Bengkulu Province. The research method used was a statistical test, namely the effect test with stages; Data Norality Test, Multiple Regression Analysis and Hypothesis Testing. The regression model equation in this study is Y = 14.883 + 0.544X1 + 0.165X2. This equation shows that the increase in each variable X_1 and X_2 will increase variable Y, assuming the other variables are fixed. This means that the implementation of the Internal Quality Control System and Quality Culture will improve the Quality Improvement of Higher Education. Based on the results of the F test, it was obtained a significance value of 0.000 and less than ? = 0.05. This shows that at the 95% confidence level the regression model in this study is declared significant and feasible. The result of multiple linear regression test shows that the value of R2 = 0.371. This shows that the influence of each independent variable, namely the Internal Quality Control System and Quality Culture on the dependent variable, namely the Improvement of the Quality of Higher Education is 36.7%, while the rest is influenced by other factors beyond the one examined by the author. The results of the t-test analysis show that the Internal Quality Control System variable t value is 11.913 with a significance of 0.000. This means that the Internal Quality Control System variable has a significant effect on improving the quality of higher education. Furthermore, the Quality Culture variable shows a positive t value of 3.618 with a significance value of 0.000. This shows that the significance value is less than 0.05 and t is positive so that there is a significant influence between Quality Culture on Improving the Quality of Higher Education.]]>
<![CDATA[PENGARUH AUDIT COMPLIANCE (AUDIT KEPATUHAN) TERHADAP EFEKTIVITAS PELAYANAN DI BASARNAS PROVINSI BENGKULU ]]>
<![CDATA[syafrudin AB]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1614
<![CDATA[The purpose of this study was to determine the effect of audit compliance (audit compilance) on the effectiveness of services in BASARNAS Bengkulu. Based on the results of the study it is known that there is an influence between audit compliance with service effectiveness with a Fcount value of 869,195 greater than Ftable with a significance level of 0,000 <0.05, which means audit compliance provides a positive influence on service effectiveness. The more compliant the BASARNAS team in carrying out its SOPs, the more effective the services provided. The t-test value for the audit compliance variable (X) obtained by t-test is greater than t table, which is 2.986> 1.677 and the significance value is 0.003 <0.05 which means that the audit compliance variable has a positive and significant effect on the effectiveness of the service (Y) partially.]]>
<![CDATA[PENGARUH VARIABEL MAKRO EKONOMI TERHADAP RETURN SAHAM SYARIAH DI INDONESIA ]]>
<![CDATA[Helvoni Mahrina]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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<![CDATA[This study aims to determine empirical evidence of macroeconomic variables, foreign exchange rates, inflation, gross domestic product on sharia stock returns. This study uses multiple regression analysis. The results obtained include. 1. Changes in exchange rates have a significant negative effect on returns on Islamic stocks. 2. Changes in inflation have a significant positive effect on returns on Islamic stocks. 3. Changes in GDP do not have a significant positive effect on returns on Islamic stocks.]]>
<![CDATA[PENERAPAN SISTEM DRAFTINGPADA LAPORAN AUDIT DAN EXPOSURE DRAFT KUALITAS AUDIT ]]>
<![CDATA[Marcella Evangelista Putri Kamasetya]]>;
<![CDATA[Yulida Army Nurcahya]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1615
<![CDATA[Along with the times, humans are required to have superior potential and ability so that they can face competition and development in all aspects. In addition, we must also be able to adjust to policies that have been established with good ethics. One of them can be through practical work activities in which students are involved to be directly involved in the world of work and apply the knowledge gained in the relevant institutions. One of them is a way or a drafting system that is good and right in accordance with predetermined standards with the aim of facilitating the reader in reading and understanding the contents and intentions of auditors in the audit report, in which the auditor must be thorough, careful, ethical, and have competence when working on design. Not only that, the auditor must also have and implement a general application of the code of ethics that has been issued by IAPI in the Public Accountant Professional Code of Ethics. This code of ethics includes, the introduction and basic principles of professional ethics, integrity, objectivity, prudence and professional competence, confidentiality, professional behavior.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DI PT. TUNAS DAIHATSU CABANG BENGKULU ]]>
<![CDATA[iwin arnova]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v3i2.1610
<![CDATA[This study aims to determine the application of accounting information systems to employee performance has been implemented properly or not at PT. Tunas Daihatsu Bengkulu Branch. The location of this research is at PT. Tunas Daihatsu Bengkulu Branch. The data collection method used in this research is documentation and interview method. While the analysis method used is descriptive qualitative method. The results obtained include the application of accounting information systems to employee performance at PT. Tunas Daihatsu Bengkulu Branch includes1. Human resources or reliable users, 2. Good procedures, 3. Good data, 4. Good software, 5. Information technology infrastructure includes good hardware and adequate communication networks. The conclusion of the research conducted at PT. Tunas Daihatsu Bengkulu Branch The application of accounting information systems to employee performance is good between theory and practice. There are only network constraints which are unstable at times and cannot always be controlled. Therefore, there are several suggestions that can be submitted to PT. Tunas Daihatsu Bengkulu Branch, namely the application of accounting information systems is expected to help various company activities in an effort to increase the success of employee performance, so that employee performance in the company can be optimized, so the effectiveness of accounting information systems as a means of facilitating must continue to be developed and updated regularly following the times and the Company. further improve the quality of accounting information systems such as networks so that companies can carry out their activities effectively and efficiently.]]>
