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Vika Fitranita
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vika.fitranita@unib.ac.id
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+6282182707708
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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
Location
Kota bengkulu,
Bengkulu
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. 3 (2020)" : 6 Documents clear
PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA Dian Amalia Ulfa; Fachruzzaman Fachruzzaman; Abdullah Abdullah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.263 KB) | DOI: 10.33369/fairness.v10i3.15263

Abstract

The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.
MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Tiara Eriza; saiful saiful; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.641 KB) | DOI: 10.33369/fairness.v10i3.15265

Abstract

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.
PENGARUH FAKTOR INDIVIDU TERHADAP PERILAKU TIDAK ETIS AUDITOR INTERNAL PEMERINTAH PROVINSI BENGKULU Dinni Fithria; Nurna Aziza; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.522 KB) | DOI: 10.33369/fairness.v10i3.15266

Abstract

The purpose of this research to examine the influence of the individual behavior on Government auditors internal unethical of Bengkulu Province. The population of the research is all auditors internal in inspector of Bengkulu Province amounting to 49 people. Analysis of data using analysis linear regression multiple. This study found: 1) the social factor influences of behavior unethical internal auditors inspector of Bengkulu Province. 2) Moral Reasoning influences behavior unethical internal auditors inspector of Bengkulu Province. 3) Emotional intelligence not influences behavior unethical internal auditors inspector of Bengkulu Province. 4) Intelligence spiritual not influences behavior unethical internal auditors inspector of Bengkulu Province. 5) Equity sensitivity not influence behavior unethical internal auditors inspector of Bengkulu Province. 6) Commitment Profesional infleunces behavior unethical internal auditors inspector of Bengkulu Province.
PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha Ridha; Fadli Fadli; Halimatusyadiah Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.395 KB) | DOI: 10.33369/fairness.v10i3.15267

Abstract

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.
PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA Vina Syafrudin; Lismawati Lismawati; Nila Aprila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.659 KB) | DOI: 10.33369/fairness.v10i3.15268

Abstract

This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.
PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN PEMAKAI SISTEM INFORMASI AKUNTANSI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.176 KB) | DOI: 10.33369/fairness.v10i3.26742

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh teknologi informasi, kemampuan pemakai sistem informasi akuntansi, dan pengalaman kerja terhadap kinerja karyawan bagian akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah 41 karyawan bagian akuntansi pada perusahaan otomotif di Kota Bengkulu. Penelitian ini mengumpulkan data primer dengan kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan teknologi informasi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, kemampuan pemakai sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, dan pengalaman kerja berpengaruh positif terhadap kinerja karyawan bagian akuntansi.

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