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Jurnal Fairness

fairness
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Published by Universitas Bengkulu

ISSN : - EISSN : 23030372 DOI : 10/33369

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika

Articles 143 Documents

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FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERMASALAH GOLONGAN BERPENGHASILAN TETAP Pajri Kanda; Saiful Saiful; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

The aim of this reaserch is to analyze the the influencing of fraud, poor management, internal problem between debtor and the company, Bad debtor attitude, abuse installments by coordinator on financing performance problems of fix income group debtors of Islamic bank.By using cluster sampling method, the 100 respondents were selected as a sample of the study. Using logistic regression analysis, this study found that fraud and debtor attitude influence on financing performance of fix income debtors. It mean that both fraud and debtor attitude can used to predict the non performing financing of fix income debtors in Islamic Bank. This study also found that poor management, internal problem between debtor anda the company and abuse installments by coordinator are not influence on financing performance problems of fix income group debtors.

PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, KESADARAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK BADAN Refnini Refnini; Rini Indriani; Nila Aprila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

The purpose of the research was to prove the influence knowledge of tax, service quality of tax officers and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City.The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 83 respondents. The method of the data analysis used multiple regression analysis.The results from the data analysis showed that: understanding of tax, the service quality of tax officers and the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.

FAKTOR PENENTU EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM UNIVERSITAS BENGKULU Hasrini Verawati; Husaini Husaini; Siti Aisyah
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control, and governance of the effectiveness of financial management.This research was conducted by giving questionnaires to financial managers the University of Bengkulu that have been based on the ease of obtaining the sample.The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu

PENGARUH KEMAMPUAN DASAR DAN PENDUKUNG TERHADAP KOMPETENSI SISWA AKUNTANSI SEKOLAH MENENGAH KEJURUAN Emilia Contessa; Nurna Aziza
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

The purpose of this research is to examine the influence of basic of capability SMK’S student Mathematic, Bahasa Indonesia, English, Fundamental Accounting, Financial Accounting and Cost Accounting. The sample of this study concaist of 111 student of SMKS 11 2014th. The study found that the capability SMK’S student in Mathematic, Fundamental Accounting, Financial Accounting give positively influence to student competency skill. Meanwhile the variable of basic Indonesia language, English language, and Cost Accounting did not give positive influence to student competency. The implemention can be used as input in the process of learning to prepare SMK graduate wits good quality and to increase the knowledge and development of future research. Therefore, capability of Mathematic, Fundamental Accounting, and Financial Accounting should be improved more than before.

RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Ikhlazia Indah Lestari; Kamaludin Kamaludin; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.

KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS Mayang Sari; Husaini Husaini
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to determine the effect of audit committee characteristics and ownership structure on financial distress. Audit committee characteristics used in this study is the independence of the audit committee, audit committee expertise, audit committee size and the frequency of audit committee meetings while the ownership structure used this study is institutional ownership and managerial ownership.The population of non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Based on purposive , there are 364 samples consist of 294 financially distressed firms and 70 financially distressed firms. Criteria of financial distress in this study viewed from a negative net profit two years in a row. While non-financial criteria of distress seen positive net profit two years in a row and for more than one year of dividend payments . Data analysis using logistic regression with SPPS 16 .The analysis showed that the expertise of the audit committee and audit committee meeting frequency is significantly negative effect on financial distress.

FAKTOR YANG MEMPENGARUHI RELIABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Paderry Paderry
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

This study aims to examine and obtain empirical evidence about factors that affect the reliability of local government financial reporting. This research is motivated by the fact that the local government financial reporting should provide information on reliable in assessing accountability and decision making of various parties. Variables that will be tested in this study is the quality of human resources, utilization of information technology, accounting internal controls, and organizational commitment (as an independent variable) against the reliability of local government financial reporting (as the dependent variable).The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 66 respondents who are local government financial reporting staff in the Rejang Lebong district. The hypothesis in this study were tested using t test and f test.The results of this study is test showed that the quality of human resources, the utilization of information technology, internal accounting controls, and organizational commitment significantly influence the reliability of local government financial reporting.

DETERMINAN KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN Herlina Herlina; Nurna Aziza; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan indek IER. Pengujian hipotesis dilakukan dengan analisis regresi berganda.Hasil pengujian gagal membuktikan pengaruh leverage, profitabilitas, ukuran dewan komisaris, dan kepemilikan manajerial dan umur perusahaan terhadap pengungkapan tanggung jawab sosial dan lingkungan. Ukuran perusahaan sebagai satu-satunya faktor yang mempengaruhi kebijakan pengungkapan sosial dan lingkungan, sehingga mendukung hipotesis ukuran perusahaan dalam teori akuntansi positif.

REAKSI PASAR PADA PENGUMUMAN PRESIDEN DAN WAKIL PRESIDEN REPUBLIK INDONESIA TAHUN 2014 Melli Zukri; Husaini Husaini; Lisa Martiah N Puspita
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to examine whether president and vice president events of the Constitutional Court's verdict on the winner of the presidential election in 2014 influence the Indonesian capital market activities.The sample of this study is The Indonesian stock exchange listed companies that classified as LQ45 companies. The analysis used one simple t-test, and one way anova.These results indicate that (1) there is not significant abnormal return and trading volume activity are significantly around the events for all companies listed on the LQ-45 (2) there is no difference abnormal return and trading volume activity significantly around the occurrence of events verdict announcement by the president and vice president of the Constitutional Court on the supporting company Joko Widodo, Prabowo and neutral. The average abnormal return as a whole, before and after the event is negative. While positive only when the incident occurred. While on the average trading volume as a whole, before and after the event is negative.

ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG Upi Niarti; Ridwan Nurazi; Isma Coryanata
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Vika Fitranita

Contact Email
vika.fitranita@unib.ac.id

Phone
+6282182707708

Journal Mail Official
fairness@unib.ac.id

Editorial Address
PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location
Kota bengkulu,

Bengkulu

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Vika Fitranita

Contact Email vika.fitranita@unib.ac.id

Phone +6282182707708

Journal Mail Official fairness@unib.ac.id

Editorial Address PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location Kota bengkulu, Bengkulu INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Vika Fitranita

Contact Email
vika.fitranita@unib.ac.id

Phone
+6282182707708

Journal Mail Official
fairness@unib.ac.id

Editorial Address
PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371

Location
Kota bengkulu,

Bengkulu

INDONESIA