cover
Article Per Year (5 Year)
All
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
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 5 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)" : 5 Documents clear
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, PERTUMBUHAN DAN UKURAN BANK TERHADAP NILAI BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Vebry Charolina; Eddy Suranta
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36960

Abstract

This study aims to provide empirical evidence of the influence of capital structure, financial performance, growth, and bank size on the value of Islamic banks listed on the Indonesia Stock Exchange (IDX) using the observation period from 2014 - 2019. Data collection methods using a purposive sampling method using quarterly financial statement data so that the number of observations amounted to 29 observations.   The test results show that the ratio of capital structure (DER) and financial performance (ROA) as a proxy for financial performance affect the value of Islamic banks while the growth and size of the company does not affect the value of Islamic banks.
EFEKTIVITAS PEMUNGUTAN RETRIBUSI DAERAH PADA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU Yunita Asriyani Sari; Abdullah
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36961

Abstract

The title of this research is “Efektivitas Pemungutan Retribusi Daerah pada Organisasi Perangkat Daerah di Provinsi Bengkulu”. The objective of this research was taking the description about region retribution in Bengkulu city. The significance of this research was giving the information in the affectivities of taking region retribution on the OPD in Bengkulu province and can add the knowledge about the taking region retribution on the OPD in Bengkulu province. For the academician, it could be the reference and consideration to increase the income and have the new potential in the region retribution sector toward the income of Bengkulu province and this research could become a reference for the advance research. The methodology of this research was qualitative research. This research had been done since January 2019 up to Juny 2019 as the location survey, collecting the data, and analysis data. This research had been done to some of government instances in the Bengkulu province. The technique of collecting data was by using interview, observation, and documentation. Based on the analysis which had been done, so the result was the taking of region retribution in this province was effective.  The factors those made this was; the official on the related instances was sufficient; there was involvement of the leader in each instances actively controlled the activities of taking region retribution in Bengkulu province; there was cooperative as team so that the instances did not have problem in reporting and storing of the region retribution in the related instances. Based on the research results, so the researcher suggested that for the Badan pengelola Keuangan Daerah Provinsi Bengkulu, it would be better to increase the monitoring by checking suddenly or period, increase the monitoring processes, giving punishment for them those always arrear in storage their duty then increase the tax payment and the service which was given by the government instances. The further researches were suggested to take new side of the region retribution implementation and the quality of service by involving some of variables, such as the involvement management by involving government instances which more extensive in the Bengkulu province.
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA KOTA BENGKULU Ertika Nadila Sari; Halimatusyadiah
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36965

Abstract

In the face of an increasingly complex business environment such as the current performance measurement methods are needed to assess the company's performance accurately and thoroughly. In this case the method to be used is the Balanced Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies from four Perspektif, namely: financial perspective, customer perspective, growth/ learning, internal business perspective. The objective of this research is to find out of financial performance of PDAM of Bengkulu City. Measuring the financial performance was used balanced scorecard. The author conducted measurements on PDAM Bengkulu using data years 2014-2017 to analyze the financial perspective, while for other perspectives using company data and calculation of a questionnaire distributed to employees and customers PDAM PDAM Bengkulu Bengkulu City. The results of measurements that have been made known that the performance assessment PDAM Bengkulu city as a whole good enough for the perspective of growth / learning, and internal business perspective and results for the customer's perspective was quite satisfied for services offered PDAM Bengkulu, the assessment results financial perspective PDAM Bengkulu figures are still categorized low. The conclusion that can be drawn through the analysis that has been done is that the Balanced Scorecard is a good method for measuring the performance of the company, because the Balanced Scorecard raised important aspects are overlooked by traditional performance measurement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DAN KEMANDIRIAN DAERAH (Studi Pada Kabupaten/Kota di Provinsi Bengkulu) lndah Permata Sari; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

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

Abstract

This research aims to : (1) test and describe positive influence government spending against Income of the original area (PAD) district/city of Bengkulu province: (2) test and describe per capita income against the positive influence of the original Regional Revenue (PAD) district/city of Bengkulu province : (3) test and describe positive influence population against the original Revenue Areas (PAD) district/city of Bengkulu province and (4) testing and describe positive influence of the original regional income against the independence County/City of Bengkulu province. Sample research is the district/city of Bengkulu province. Methods of data analysis using multiple regression analysis. From the results of the research note that: (1) Government spending proved to be positive and significant effect against the original revenue district/city of Bengkulu province. This means that high government spending is very influential on improving native : (2) the income per capita is not proven to have an effect on the revenue of the original County/City of Bengkulu province. This means that percapita income changes on society, do not affect the original improvement area : (3) population growth/no effect against the original revenue district/city of Bengkulu province. This means that changes in population does not affect the oroginal improvement areas and (4) of the original Regional Revenue (PAD) proved to be positive and significant effect against the independence of the County/City of Bengkulu province. This means that high PAD level greatly affects the independence area.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) DAN INOVASI PRODUK TERHADAP KEUNGGULAN BERSAING Melda Novia Saputri; Madani Hatta
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36969

Abstract

This study aims to provide empirical evidence of the Effect of Total Quality Management (TQM) and Product Innovation on Competitive Advantage in the Convection and Printing business in Bengkulu City. The data used in this study are primary data, obtained by distributing questionnaires. The sample in this study was 37 convection and printing entrepreneurs in Bengkulu city who had opened a Convection and Printing business that had been operating for at least 5 years. The analysis technique uses the assistance of the SmartPLS 3.0 program. The results showed that Total Quality Management (TQM) contributes to Competitive Advantage and Product Innovation does not conflict with Competitive Advantage.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024) Vol. 14 No. 1 (2024): Vol. 14 No. 1 (2024) Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023) Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023) Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023) Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022) Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022) Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022) Vol. 11 No. 3 (2021) Vol. 11 No. 2 (2021) Vol. 11 No. 1 (2021) Vol. 10 No. 3 (2020) Vol. 10 No. 2 (2020) Vol. 10 No. 1 (2020) Vol. 9 No. 3 (2019) Vol. 9 No. 2 (2019) Vol. 9 No. 1 (2019) Vol. 8 No. 3 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol. 7 No. 3 (2017) Vol. 7 No. 2 (2017) Vol. 7 No. 1 (2017) Vol. 6 No. 3 (2016) Vol. 6 No. 2 (2016) Vol. 6 No. 1 (2016) Vol. 5 No. 3 (2015) Vol. 5 No. 2 (2015) Vol. 4 No. 1 (2014) Vol. 3 No. 3 (2013) Vol. 3 No. 2 (2013) Vol. 3 No. 1 (2013) More Issue