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Vika Fitranita
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fairness@unib.ac.id
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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Kota bengkulu,
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INDONESIA
Jurnal Fairness
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 6 Documents
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Search results for , issue "Vol. 10 No. 1 (2020)" : 6 Documents clear
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA Indah Rafika; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.973 KB) | DOI: 10.33369/fairness.v10i1.15226

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN ETIKA KOMITMEN DIREKSI SEBAGAI VARIABEL MODERASI Mohamad Yusuf Nofrianto; Nurna Azizah; Darman Usman
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.011 KB) | DOI: 10.33369/fairness.v10i1.15228

Abstract

This study aims to examine the causal relationship between corporate governance mechanism variables, board of directors commitment ethics, and company performance. Corporate governance is measured by looking at the effectiveness of commissioners and audit committees, ethical commitment of the board of directors is measured score of 0 to 4 and company performance is measured by return on assets (ROA) and return on equity (ROE). This study found that corporate governance have an influence on company performance as measured using return on assets (ROA), while corporate governance have no influence on company performance as measured using return on assets (ROE). The ethical commitment of the board of directors is unable to strengthen the relationship between corporate governance and company performance as measured by ROA or ROE.
CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC Tri Martini; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.348 KB) | DOI: 10.33369/fairness.v10i1.15230

Abstract

This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.
IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU Adi Susanto; Fachruzzaman Fachruzzaman; Abdullah Abdullah
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.229 KB) | DOI: 10.33369/fairness.v10i1.15233

Abstract

The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in the study were civil apparatus in Bengkulu Province Government recipients of Employee Additional Income. Data analysis method used is descriptive analysis and qualitative analysis. This study found that: (1) Terms of granting Employee Additional Income in the Bengkulu Province Government are calculated based on the determination of job weight, work performance and employee discipline, as stated in the Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees; and (2) Mechanisms for granting Employee Additional Income within the Bengkulu Province Government have been carried out according to operational standards for improving employee welfare in the Bengkulu Province Government, namely based on Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees.
PENGARUH AKUNTABILITAS, INDEPENDENSI, PENGETAHUAN AUDIT, ETIKA, DAN MOTIVASI AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL Ria Febrianita Putri; Husaini Husaini; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.573 KB) | DOI: 10.33369/fairness.v10i1.15234

Abstract

This study aims to look at the effect of accountability, independence, knowledge, audit ethics and motivation on the quality of the work of the government's internal auditors. The study uses attribution theory to explain this with behavior and attitudes that shape the internal government supervisor apparatus, where internal auditors will work in accordance with existing rules, trust ethics, independence, increase knowledge, accountability, and try to improve the quality of work that is more well. This research was conducted at the Bengkulu Province Inspectorate to 57 experienced internal auditors. Data was collected by distributing research questionnaires. Data is processed using SPSS program with multiple linear regression. The results showed that accountability, independence, knowledge, and audit ethics had a positive effect on the quality of the work of internal auditors. Increasing accountability, increasing accountability, increasing knowledge, and enhancing good audit ethics, will improve the work of internal auditors in Bengkulu Province Inspectorate. Motivational variables that were also seen in this study were not proven on the quality of the work of internal auditors. The study provides recommendations for increasing the motivation of internal auditors with various efforts to increase motivation that will support a quality audit process.
PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH Adi Yanuar Fadillah; Nurna Aziza; Lisa Martiah
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.163 KB) | DOI: 10.33369/fairness.v10i1.15237

Abstract

The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.

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