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Vika Fitranita
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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 5 Documents
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Search results for , issue "Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)" : 5 Documents clear
Analisa Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016 Aang Sugianto; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.36972

Abstract

The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.   The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.  
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Ayu Novianti; Fenny Marietza
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37002

Abstract

This study aims to examine the effect of corporate governance on earnings management. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sample is determined based on the philosophy of portisivism, so that a sample of 82 companies was obtained with a total of 306 observations. Data analysis techniques using multiple linear regression analysis with earnings management as the dependent variable, corporate governance as an independent variable. Processing data using SPSS version 22.0 for Windows. The results show that corporate governance has a negative effect on earnings management For the next researcher in order to expand or add research samples to the financial company sector or all companies listed on the Indonesian stock exchange and add to the period of research observation
PENGARUH PENERAPAN SIA, BUDAYA ORGANISASI, KESESUAIAN TUGAS DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI KOTA BENGKULU) Elsa Purnama Sari; isma Coryanata
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37004

Abstract

This study aims to examine the effect of applying accounting information systems, organizational culture, suitability of task-technology and work motivation on the performance of accounting department employees at BUMN in Bengkulu City. The data used in this study are primary data. Primary data were obtained from a questionnaire distributed to employees of the accounting department at the BUMN in Bengkulu City. The number of questionnaires distributed was 38 questionnaires, but only 36 questionnaires could be processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that the application of the accounting information system, organizational culture, task- technology suitability and work motivation had a positive effect on the performance of the accounting department employees at BUMN in Bengkulu City. This research can contribute to SOEs in the city of Bengkulu to be taken into consideration in order to continue to improve the performance of employees in accounting in every company. As for the limitations of this study, this study cannot reach all BUMNs in Bengkulu City because there are a number of BUMN companies that are not willing to be used as research samples.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL Lastri Delina; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37006

Abstract

This study aims to see the effect of management accounting information systems, work motivation, and job satisfaction on the managerial performance of managers and supervisors who work at hotel service companies in the city of Bengkulu. This study uses a quantitative approach. Respondents in this study are managers and supervisors who work in five-star hotels in Bengkulu. The sample selection in this study using purposive sampling. Sources of data in this study using primary data with a questionnaire. Data analysis using multiple linear regression analysis using the SPSS program.The results of this study indicate that there is a positive effect of management accounting information systems, work motivation, and job satisfaction on managerial performance, which means that the better the application of management accounting information systems, providing work motivation, and job satisfaction can improve managerial performance.Theoretically, the results of this study support the contingency theory which states that in carrying out their duties, managers need conformity to be able to implement a particular strategy. Contingency theory is a theory that is used as an analysis tool for forms and systems of management accounting, work motivation, and job satisfaction that are useful for providing information to companies, one of which is information to be able to face competition.The limitation in this study is the reduction in the sample because most of the hotel service companies in the capital city are temporarily closed, thus narrowing the results of this study to the number of samples that do not include all hotels in Bengkulu City.
PEMETAAN TOPIK PENELITIAN AKUNTANSI MANAJEMEN MAHASISWA PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Husna Karimah; Lisa M.N Puspita
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37007

Abstract

This study aims to map trends in research topics for undergraduate students in the Accounting Faculty of Economics and Business, University of Bengkulu. The data used are primary data from the results of observations or observations of the research in the Accounting Reference Room Building K University of Bengkulu. The number of samples in this study were 106 research titles. Data collection techniques with observation techniques in the form of direct observation of the research of accounting students with a purposive sampling method. Data analysis method used is analysis with tables and graphs using Microsoft Office Excel program.

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