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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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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. 6 No. 3 (2016)" : 5 Documents clear
KEMAMPUAN RASIO CAMEL DALAM MEMPREDIKSI PERTUMBUHAN LABA BANK BUMN Rinny Permatasari; Saiful Saiful; Pratana P Midiastuty
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.471 KB) | DOI: 10.33369/fairness.v6i3.15133

Abstract

The  focus  of  this  study  aimed  to  analyze  the  influence  of  financial  ratios  to  future earnings growth consist of  CAR, KAP, PPAP, NIM, ROA, ROA, and LDR. The sample in this research is the state-owned banking company listed on the Indonesian Stock Exchange which issued  quarterly  and  annual  financial statements  for  fiscal  year  2009  to 2013,  namely  PT. Bank  Mandiri  (Persero),  Tbk,  PT.  Bank  Rakyat  Indonesia  (Persero),  Tbk,  and  PT.  Bank Negara Indonesia (Persero), Tbk. These three state-owned banks are located in the category of Commercial Bank Business Activities (BUKU) 4 with core capital above Rp. 30 trillion. Data collection methods used are literature and documentation. Data were analyzed using classic  assumption  test,  multiple  linear  regression  analysis  test,  and  test  the  hypothesis  by using the tool SPSS. This study could not provide the empirical evidence on the influence of CAR, KAP, PPAP, NIM, BOPO, ROA, dan LDR to earning growth.  
DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH Elvira Hertika; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.964 KB) | DOI: 10.33369/fairness.v6i3.15134

Abstract

The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for  more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base. 
PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN KUALITAS AUDIT Mirra Sri Wahyuni; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.403 KB) | DOI: 10.33369/fairness.v6i3.15135

Abstract

The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of  Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence  on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the  good governance understanding in order to improve to be higher quality audit by auditor of  Inspectorate of Bengkulu Province.  
EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDITOR EKSTERNAL DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN Dwi Rahma Indella; Husaini Husaini
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.916 KB) | DOI: 10.33369/fairness.v6i3.15137

Abstract

The purpose of this study was to obtain empirical evidence on the effect of the effectiveness of the audit committee and the quality of the external auditors on the possibility of financial statement fraud.The population in this study are non-financial companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, 104 companies were selected as samples. The sample is categorized into two categories, namely fraud companies and non-fraud firms.This study found that the independent audit committee, the number of audit committee meetings, the expertise of the audit committee, the gender diversity of the audit committee, the ethnicity of the audit committee, and the quality of the external auditors did not affect the likelihood of financial statement fraud. In addition, company size and leverage do not affect the possibility of fraudulent financial statements. Meanwhile, company performance actually affects the possibility of financial statement fraud.
FAKTOR PENENTU KINERJA MANAJERIAL SKPD DI KOTA BENGKULU Rekha Melinda; Fadli Fadli
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.97 KB) | DOI: 10.33369/fairness.v6i3.15139

Abstract

This study aims to examine the effect of public accountability, clarity of budget targets, and management control systems on SKPD managerial performance.The population of this study was all SKPDs of Bengkulu City. Data collection using a questionnaire. Obtained as many as 89 respondents consisting of echelon II, echelon III, echelon IV officials. Data analysis using multiple linear regression.The results showed that public accountability, clarity of budget targets, and management control systems had a positive and significant effect on SKPD managerial performance. 

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