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Jurnal Fairness

fairness
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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 7 Documents

Search results for , issue "Vol. 3 No. 2 (2013)" : 7 Documents clear

Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan Ariane Satri Andina; Rini Indriani; Eddy Suranta
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.

PENGARUH DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012) Deo Rizki Vanchris; Fadli Fadli; Siti Aisyah
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This research aims is to determine whether there are the effect of General Allocation Fund for Local Own Source Revenue, the effect of General Allocation Fund for Capital Expenditure, the effect of Capital Expenditure for Local Own Source Revenue, and the effect of General Allocation Fund for Local Own Source Revenue through Capital Expenditure. The samples used in this research are local governments of Sumbagsel in period 2008-2012. The analysis instrument used to determine the influence between variables was tested using linear regression analysis and used to the path analysis with SPSS program version 16.00. The results of research show that the General Allocation Fund has a positive effect on Local Own Source Revenue, the General Allocation Fund has a positive effect on Capital Expenditure, the Capital Expenditure has a positive effect on Local Own Source Revenue, and the General Allocation Fund has no effect on the Local Own Source Revenue through Capital Expenditure.

PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI Diana Kurniawati; Ridwan Nurazi; Lisa Martiah
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness

PENGARUH KONFLIK PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN DI KOTA BENGKULU) Sriwidharmanely Sriwidharmanely; Darman Usman; Lidya Devega
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.

PELAPORAN KEUANGAN ATAS PENGELOLAAN RETRIBUSI PASAR KABUPATEN REJANG LEBONG TINJAUAN EFISIENSI DAN EFEKTIVITAS Dora Feriyani; Fachruzzaman Fachruzzaman; Lisa Martiah NP
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.

SIKAP PNS TERHADAP NIAT MENGGUNAKAN SIMDA KEUANGAN DALAM PROSES PENGELOLAAN KEUANGAN DAERAH DI LINGKUNGAN PEMERINTAH BENGKULU TENGAH May Susanti; Fadli Fadli; Isma Coryanata
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Information technology systems in establishing effective financial management includes budgeting, implementation / Business Management, and reporting and accountability are fast, accurate, and appropriate and in accordance with the regulations, it is necessary efforts to carry out financial management as expected above. Attempts to run the financial management to be effective so as to achieve results quickly, accurately, and proper and in accordance with the regulations can be achieved by the issuance of Regional Management Information System (SIMDA) made by the Financial Supervisory Agency of Finance and Development. This study aims to demonstrate empirically the effect of perceived usefulness on intention to use SIMDA Treasury civil servant in the Government Bengkulu Tengah and to demonstrate empirically the effect of perceived ease of use on intention PNS SIMDA Finance in the Government of Bengkulu Tengah. The research uses primary with in the form of questionnaires. Analyzed using multiple linear regression analysis.From the results of multiple linear regression testing can be concluded that the influence of perception Usefulness (H1) is positive and significant impact on intention to use SIMDA Finance so that the first hypothesis (H1) is accepted and the perceived ease result (H2) significant positive effect on intention to use SIMDA Finance, so The second hypothesis (H2)is accepted.

PENGARUH IMPLEMENTASI ANGGARAN PARTISIPATIF, TRANSPARANSI, AKUNTABILITAS DAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH Meta Herlia; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

This study examined the effect of the implementation of participatory budgeting, transparency, accountability, and performance-based budgeting to performance Unit (SKPD) Bengkulu provincial government. The study was a descriptive survey method. Data were obtained from the employee personnel involved in budget preparation on all SKPD in Bengkulu province government. Data obtained using a questionnaire given to the respondents directly. Based on data from 56 respondents who participated in the study, the research found that the simultaneous implementation of participatory budgeting, transparency, accountability, and performance-based budgeting affect the performance of the Regional Working Units (SKPD) Bengkulu provincial government. Only partial implementation of transparency and performance-based budgeting that have a significant positive impact on the performance of the government on education Bengkulu province.

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OAI Link

Editorial Team

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Reviewer

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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