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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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ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM MEMPEROLEH PEMBIAYAAN KREDIT Nina Yulianasari
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1333

Abstract

This study aims to determine how the application of financial statement preparation for small and medium-sized businesses (SMEs) based on SAK ETAP in obtaining credit financing at the City of Bengkulu gift shop with data collection techniques, namely interviews and documentation. From the results of interviews and documentation, it was found that the Central SMEs Gift of Taste of the City of Bengkulu is quite feasible to obtain credit financing, this is seen from the financial statements presented in accordance with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). As for the obstacles faced by UKM Sentral By Cita Rasa Bengkulu City in the preparation of financial reports that refer to SAK ETAP namely the lack of qualified human resources and the lack of organization of steps in preparing financial reports.
Pengaruh Implementasi Sistem Pengendalian Mutu Internal dan Budaya MutuTerhadap Peningkatan Mutu Pendidikan Tinggi Tuti Hermelinda; Meriana Meriana; Berlian Afriansyah
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1620

Abstract

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.
PENGARUH AUDIT COMPLIANCE (AUDIT KEPATUHAN) TERHADAP EFEKTIVITAS PELAYANAN DI BASARNAS PROVINSI BENGKULU syafrudin AB
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1614

Abstract

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.
PENGARUH PENGUMUMAN DIVIDEN TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1344

Abstract

In reality what happens in the capital market is investors like companies that provide more profits in the form of distribution of shares, as a consideration before investing funds owned. The distribution of these shares is expected to increase the income received by investors. Announcement of dividends can indirectly affect the risk of investors in making decisions to invest whether the announcement of dividends decreases or increases, because basically dividend announcements contain information that prospective investors will interpret that an increase or decrease in dividend announcements reflects the improvement or deterioration in the company's prospects In this study, the aim is to find out dividend announcements related to determining the distribution of income (earnings) between the use of income paid to shareholders as dividends or used within the company. Because of the importance of dividend announcements either increasing or decreasing that need to be considered in dividend decision making decisions for companies and dividend decision making decisions for companies and investment decisions for investors and assessing the systematic risk of a stock. In conducting this research using secondary data obtained from the IDX. From the results of this study it can be concluded that the announcement of dividend increases or decreases has no effect on systematic risk. Dividend announcements provide information about company performance that is increasing or decreasing (good or bad), so that dividend announcements are assumed to be the basis for investors to estimate (present) and future earnings.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Oktavia nur hidayah; endang Masitoh; riana rachmawati dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1334

Abstract

Tax avoidance is technique used by companies in minimizing the tax burden without violate the rules of taxation legislation. This study aims to examine factor affect tax avoidance. Some independent variabel which used this study include profitability (ROA), leverage (DER), capital intensity, firm size and the proportion of independent commissioners.The population of the research is the company of mining companies listed on Indonesia Stock Exchange. The sample was chosen by purposive sampling which consist of 12 companies in the period of 2016-2018. Data sources is secondary data obtained from BEI website (www.idx.co.id). The analysis technique used in this research is multiple linear regression analysis. Tax avoidance is measured through Effective Tax Rate (ETR). The result of the analysis showed that profitability (ROA) and capital intensity have effect on tax avoidance as for leverage (DER), firm size and the proportion of independent commissioners have no effect on tax avoidance. Therefore, the need for supervision from the government in mailing the reporting regulation of financial statements to minimize the practice of tax avoidance in the company.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP RETURN SAHAM SYARIAH DI INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

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.
PENERAPAN SISTEM DRAFTINGPADA LAPORAN AUDIT DAN EXPOSURE DRAFT KUALITAS AUDIT Marcella Evangelista Putri Kamasetya; Yulida Army Nurcahya
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1615

Abstract

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.
PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DI PT. TUNAS DAIHATSU CABANG BENGKULU iwin arnova
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1610

Abstract

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.
ANALISIS KINERJA KEUANGAN PADA PT. SURYA TOTO INDONESIA Tbk iwin arnova
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1335

Abstract

Analysis of financial performance at Pt. Surya Toto Indonesia Tbk. Financial ratio analysis is intended to assess the risks and opportunities in the future. Measurement and relationship of one item to another item in the financial statements that appear in financial ratios can provide meaningful conclusions in determining the level of financial health of a company. This study aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2016-2018. The analysis was carried out using various financial ratios namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance during 2016 to 2018. Rate of return on net sales, Return on Equity of PT. Surya Toto Indonesia Tbk financial performance is not good. The value of Return On Assets, Current Ratio in 3 consecutive years is 2 times, which means the company's profitability is good. in 2018 is 2 times, and PT. Surya Toto Total debt to total assets, Interest coverage ratio, Receivables turnover ratio, Inventory turnover ratio, Accounts payable turnover where financial performance is good.
Daftar Redaksi winny Lian Seventeen
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

Daftar Redaksi

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