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 6 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2018)" : 6 Documents clear
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA BANK TERDAFTAR DI BURSA EFEK INDONESIA Nilhasanah Nilhasanah
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.187 KB) | DOI: 10.33369/fairness.v8i1.15191

Abstract

The purpose of this study is to examine the relationship between corporate social performance and financial performance. In addition, this study also aims to examine corporate social responsibility disclosure as a moderating variable the relationship between corporate social performance and financial performance of banking companies in Indonesia. The sample consisted of 35 listed bank in Indonesia Stock Exchange. The results of the study showed that the corporate social responsibility performance negatively effect financial performance. This means that the higher the cost of corporate social responsibility, the lower the company's financial performance. In testing the effect of moderating variable, the results of this study does not provide evidence that the corporate social responsibility disclosure as a moderating variable relationship between corporate social performance and financial performance. However, other results in this study showed that as the independent variable, the corporate social responsibility disclosure positively effect on financial performance, which means that the more items that disclosed the company, the higher the company's financial performance.
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA Aznia Minarti; Fadli Fadli; Lisa Martiah Nila Martiah
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v8i1.15192

Abstract

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Wallensy Septi Pratiwi; Ridwan Nurazi; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.098 KB) | DOI: 10.33369/fairness.v8i1.15193

Abstract

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU Dearsa Putri Utami; Fachruzzaman Fachruzzaman; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.28 KB) | DOI: 10.33369/fairness.v8i1.15194

Abstract

This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.
PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Litania Litania; Husaini Husaini; Nikmah Nikmah
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.243 KB) | DOI: 10.33369/fairness.v8i1.15195

Abstract

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.
PENGARUH MOTIVASI, TUNJANGAN KINERJA DAN KOMITMEN PIMPINAN TERHADAP TINGKAT KECURANGAN PEGAWAI Amimah Qodari; Fachruzzaman Fachruzzaman; Isma Coryanata
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.307 KB) | DOI: 10.33369/fairness.v8i1.15196

Abstract

The aim of this research is to investigate the effect of motivation, performance allowance, and leaders’ commitment toward employees’ fraud level at Institut Agama Islam Negeri (IAIN) Curup. The population of this research is all 50 civil servants of IAIN Curup who receive performance allowance. This research employs total sampling method in which the sample is the whole number of population. The result shows that motivation positively affects the employees’ fraud level. On the other hand, performance allowance negatively affects the employees’ fraud level, and the leaders’ commitment does not give any effect to the employees’ fraud level.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue 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