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Vika Fitranita
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vika.fitranita@unib.ac.id
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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 5 Documents
 1 
Search results for , issue "Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)" : 5 Documents clear
PENGARUH TATA KELOLA PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENERAPAN KONSERVATISME AKUNTANSI BERSYARAT Nadine Nathasya Sitorus; Rini Indriani
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37045

Abstract

This study aimed to examine the effect of mechanism corporate governance and political connections on the application of conditional conservatism. The sample in this study are non- financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis.           The result of study showed that board of commissioner size, audit committee independence, the quality of public accounting firms, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism Variable board of director size, independence commissioner, audit committee size, auditor expertise, and managerial ownership have no effect on conditional conservatism.
PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Rizka Annisya Putri Latifah; Nikmah
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37046

Abstract

This study aims to provide empirical evidence of the effect of environmental performance and environmental costs on financial performance. This study was tested using multiple regression analysis. The sample used in the study was BUMN companies that are going public and not going public in 2012- 2018 with a total sample of 77 observations. The results of this study indicate that environmental performance has a significant positive effect on financial performance. Meanwhile, environmental costs do not have a significant effect on financial performance and firm size has a negative effect on financial performance.
PENGARUH NORMA SUBJEKTIF, PENGETAHUAN DAN EFIKASI DIRI TERHADAP KEPATUHAN ZAKAT PROFESI DI PEMERINTAH KOTA BENGKULU Nining Pertiwi; Lismawati
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37048

Abstract

The purpose of this research is to examine and analyze subjective norm, knowledge and self-efficacy on profession zakat compliance in Bengkulu City Government. The sample of this study is aimed at state civil servants who work in kindergartens, elementary schools and state junior high schools in Gading Cempaka District. This research was conducted by distributing questionnaires to 61 people, then the data were analyzed using multiple linear regression analysis. The results show that the variable subjective norm and knowledge have a positive effect, while self-efficacy has no positive effect on profession zakat compliance. Thus it can be concluded that what influences the compliance with zakat profession is knowledge and subjective norm
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR KINERJA PERUSAHAAN PADA PT ASURANSI JASA INDONESIA (JASINDO) Sella Gusti Pratiwi; Isma Coryanata
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37049

Abstract

This study aims to see the performance at PT. Jasindo Insurance, Bengkulu City, using a balanced scorecard approach as a performance measure. There must be four perspectives in implementing the balanced scorecard. The sample of this study were employees / employees of PT. Jasindo Insurance, Bengkulu City, with 52 people and 163 insurance-related company customers. Data were analyzed using IBM SPSS version 20 analysis. The results of PT. Jasindo Insurance, Bengkulu City, shows that the overall result Performance appraisal of PT. Jasindo Insurance, Bengkulu City, using the balanced scorecard approach as a whole shows very well.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP FREE CASH FLOW PADA PERUSAHAAN PERBANKAN DI INDONESIA Wahyudi; Madani hatta
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37050

Abstract

This study aims to prove the effect of corporate governance, leverage, and profitability on free cash flow by using independent variables, corporate governance, leverage, and profitability, corporate governance was assessed using internal mechanism in the form of a board of commissioners and audit committee calculated based on the effectiveness of the board of commissioners and audit committee. Samples in research this is the company's banks in Indonesia which is listed on the Stock Exchange Indonesia (BEI) in the years 2015 to 2018 and consists of 33 companies . The data used in this study are secondary data, obtained from financial reports from the website www.idx.co.id. The data collection method uses purposive sampling technique. This study uses a quantitative approach. Data were analyzed using regression linear multiple use device software SPSS version 25. The results show that corporate governance has no effect on the level of free cash flow, while leverage and profitability have a positive effect on the level of free cash flow.

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