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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 126 Documents
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PENGARUH PENERAPAN STANDAR PELAPORAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS PELAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH PROVINSI BENGKULU (Studi Kasus : BPKD, Inspektorat, DPMD dan DPRD di Provinsi Bengkulu) Veny Marlena; subaeti subaeti
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.637

Abstract

his research uses data quality test analysis method, multiple linear regression test,hypothesis test and determination test. The calculation results obtained by theregression equation Y = 6.903+ 0.274X1 + 0.371X2, with a regression coefficient (r) of0.942 with a coefficient of determination (R Square or R2) of 0.887 this shows thatjointly the variables Implementation of Reporting Standards Public Sector Accounting(X1) and Supervision of Financial Reporting Quality (X2) on Government PerformanceAccountability (Y) is influenced by 88.7% while the remaining 11.3% is influenced byother variables not included in the study.Based on the results of partial testing shows the variable Application of Public SectorAccounting Reporting Standards (X1) and Financial Reporting Quality Supervision (X2)each variable has a significant influence on Government Performance Accountability(Y) with a tcount of 2.965 (X1) and 2.364 (X2) and t table is 1.6828 or tcount> t table soHa is accepted by Hoditolak.Based on the results of simultaneous testing shows that the variable Application ofPublic Sector Accounting Reporting Standards (X1) and Financial Reporting QualitySupervision (X2) have a simultaneous or jointly significant effect on GovernmentPerformance Accountability (Y) with fhitung> ftabel (156,768> 3.23) this means Ha isaccepted Ho is rejected.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.371

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
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS INSPEKTORAT KABUPATEN BENGKULU TENGAH) Novita Fitriyani; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 2 No 2 (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.v2i2.989

Abstract

This study aims to determine how much influence the Accrual Based Accounting, Internal Control Systems and Financial Statement Quality on the Accountability of Government Institution Performance, at the Central Bengkulu District Inspectorate.Based on the results and hypothesis testing that has been described, accrual-based accounting has a significant effect with the value of 0.714 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the first hypothesis Accrual Based Accounting the hypothesis is accepted. The internal control system has a significant effect with a value of 0.801 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the second hypothesis, the internal control system is accepted. The quality of financial statements has a significant effect with a value of 0.774 on the accountability of government performance in the Central Bengkulu Inspectorate, this shows in the third hypothesis The quality of the financial statements is accepted. So that it can be concluded that Accrual Based Accounting, Internal Control System and Quality of Financial Statements have a significant effect on the accountability of the performance of government agencies in the Central Bengkulu Inspectorate, with a value of 82% and the rest is influenced by other factors outside the X variable in this study.
ANALISIS PENGARUH STRUKTUR MODAL (CAR) DANDANA PIHAK KETIGA (FDR) TERHADAP PROFITABILITAS (ROA) DENGAN KREDIT BERMASALAH (NPF) SEBAGAI VARIBEL INTERVENING PADA PERBANKAN UMUM SYARIAH DI INDONESIA Fitria Marisya
Jurnal Ilmu Akuntansi Vol 2 No 2 (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.v2i2.987

Abstract

This research focuses on the analysis of the influence of capital structure (Capital Adequacy Ratio/ CAR) and third-party Funds (Financing to Deposit Ratio/ FDR) towards Profitability (Return on Asset/ ROA) with Troubled Financing (Non Performing Financing/ NPF), as the Intervening Variables in the Public Sharia Banking In Indonesia. The data was obtained from the Indonesian Capital Market Directory (ICMD)and analyzed using Path Analysis with the help of AMOS programs22.The test results show some impact as follows: 1. The CAR has a positive and significant to FDR. 2. The NPF is not positive and significant to FDR. 3. The CAR is positive and significant to ROA. 4. The NPF is negative and significant to ROA. 5.The FDR is positive and significant to ROA. 6.The FDR is a significant intervening intervening variable between CAR and ROA in the form of partial mediation. 7.The FDRisasignificantandinfluential variable intervening between the NPF and ROA in the form of partial mediation. This research isexpected to be beneficial to investors, among others, and this research can be used as a consideration in making investment decisions. Also, the researchers can use this as a reference for any research related to capital structure (CAR), third-party Funds (FDR), profitability (ROA), and was the troubled Financing(NPF).
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. UNILEVER INDONESIA TBK. fathul hilal fathul
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.376

Abstract

“Analisis Laporan Keuangan untuk menilai Kinerja Keuangan PT. Unilever Indonesia Tbk.” Penelitian ini bertujuan untuk mendeskripsikan dan mengetahui bagaimana kinerja keuangan PT. Unilever Indonesia Tbk. Permasalahan yang diteliti adalah kondisi kinerja keuangan PT. Unilever Indonesia Tbk. dari tahun 2013 sampai dengan tahun 2017. Alat analisis yang digunakan adalah analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas dengan metode time series analisys pada perusahaan. Penelitian ini merupakan penelitian kuantitatif kualitatif dengan pendekatan deskriptif dengan menggunakan perhitungan terhadap data-data kuantitatif yang berupa laporan keuangan penutupan akhir tahun (data sekunder) dari tahun 2013-2017. Secara umum dari hasil analisis tersebut menunjukan bahwa kondisi keuangan PT. Unilever Indonesia Tbk. berfluktuasi tetapi kinerja keuangan PT. Unilever Indonesia Tbk. dapat dikatakan sangat baik dalam efisiensinya. Hal ini berarti perusahaan memiliki tingkat kinerja keuangan yang baik.
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Milda Fitriani Nainggolan; Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 2 No 2 (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.v2i2.995

Abstract

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
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.
ANALISIS FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SEBAGAI DASAR PENILAIAN SAHAM Weni Susanti; Mardhiyah Dwi Ilhami
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.638

Abstract

The purpose of research is to test and analyze the factors influence Price EarningRatio as basic of stock appraisal on manufacture companies listed in Indonesia StockExchange of from 2009-2013. This research is descriptive research with quantitativeapproach. Method of collecting data uses documentation is secondary data weresourced from Capital Market Directory in 2009-2013and data were sourced fromIndonesia Stock Echange Company Report in year 2013. Method of data analysis usesFactor Analysis, especially EFA(Explanatory Factor Analysis) through method of PCA(Principal Component Analysis). Results of the research showed that (1) factor ofcapitals and debts with percentage35.297%, it means this factor is dominant factor canexplain 35.297%of the variables’ variance; (2) factor of dividends and shares withpercentage 30.293%, it means this factor can explain 30.293% of the variables’variance; (3) factor of benefits level with percentage 21.254%, it means this factor canexplain 21.254% of the variables’ variance; (4) factor of sales level with percentage6.747%, it means this factor can explain 6.392% of the variables’ varianceand (5) otherfactors with percentage 6.747%, it means this factor can explain 6.392%of thevariables’ variance.
“ANALISIS PERBEDAAN KINERJA KEUANGAN PADA BANK PEMERINTAH DAN BANK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)” nina yuliana sari
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.373

Abstract

The existence of financial institutions, especially the banking sector, makes interbank competition becomes increasingly tight, especially government banks and private banks. This study aims to determine whether there is a difference between the financial performance of government banks and national private banks listed on the Indonesia Stock Exchange (IDX) using the ratio of Return of Assets (ROA), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Non Perfoming Loan (NPL). The type of data used is Quantitative data in the form of financial statements. The samples used are 23 banks listed in Indonesia Stock Exchange (IDX) with details of 4 state banks and 19 private banks. The financial statements of the 23 banks The sample is a financial report of government banks and national private banks listed on the Stock Exchange 2013-2015. Analytical technique used with t-test (Independent Sample T-Test). The results of this study indicate that there is a significant difference in the ratio of Return of Assets (ROA) in government banks and private banks. On the Net Interest Margin (NIM) ratio, Loan to Deposit Ratio (LDR) and Non Perfoming Loan (NPL), there is no significant difference in state and private banks. Based on the results of this study can be suggested to make ROA, NIM, LDR and NPL as information and as consideration of investors in investing in banking companies, because the ratio can reflect the financial performance of banks operating in a healthy so that the interests of investors awake.
ANALISIS PENGALAMAN, SKEPTISISME PROFESIONAL AUDITOR TERHADAP KEMAMPUAN MENDETEKSI FRAUD (Study Kasus Badan Pemeriksa Keuangan Perwakilan Provinsi Bengkulu) Rina Trisna Yanti; Herlin Herlin
Jurnal Ilmu Akuntansi Vol 2 No 2 (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.v2i2.990

Abstract

The purpose of this study to analyze the relationship of experience and skepticism of auditor professionals with the ability to detect fraud (fraud) in Supreme Audit Agency, Representative of Bengkulu Province.This research includes descriptive research which is a problem formulation concerning the question of the existence of independent variables, either on one or more variables. Research respondents are auditors who work in Supreme Audit Agency, Representative of Bengkulu Province which amounted to 37 people. Data collection using questionnaire and data analysis using sperman rank correlation. The results showed that there is a significant relationship between the auditor's experience with the auditor's ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province (t count 29,644> t table 1,690). That is, the more experienced an auditor the ability to detect higher fraud. The correlation of the auditor's experience with the auditor's ability to detect fraud of .834 is at a very strong level of relationship. There is a significant correlation between professional skepticism of auditor with auditor ability to detect fraud at Supreme Audit Agency, Representative of Bengkulu Province(t count 86,335> t table 1,690) That is, the higher skepticism of professional auditor hence ability to detect fraud also higher.Correlation of skepticism of professional auditor with auditor ability to detect fraud of 0.936 is at a very strong level of relationship

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