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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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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
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Search results for , issue "Vol. 8 No. 3 (2018)" : 6 Documents clear
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU Fransisca Fransisca; Saiful Saiful; Nila Aprila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.622 KB) | DOI: 10.33369/fairness.v8i3.15207

Abstract

This study aims to examine the effect of accountability and transparency on performance-based budgeting. In this study the sample used is the Regional Government Organization (OPD) of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 68 respondents. The technique used to test this research hypothesis is F-test and t-test with 5% significant level. This study found that accountability and transparency positively influence on performance-based budgeting. The results of this study provide an important contribution for the government to pay more attention at accountability and transparency in budgeting planning in order to achieve effective and efficient performance.
ANALISIS ALOKASI BELANJA MODAL DALAM PENGENTASAN KEMISKINAN DI PEMERINTAH KABUPATEN SELUMA Deviana Deviana; Husaini Husaini; Abdullah Abdullah
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.06 KB) | DOI: 10.33369/fairness.v8i3.15208

Abstract

This study aims to analyze the proportion of capital expenditures allocated and justified in poverty alleviation in the Seluma Regency. The sample of this research is five local government organizations (OPD) which are under the auspices of Seluma Regency. This study found that the allocation of capital expenditure for poverty alleviation during the period of 2014-2016 is fluctuated with the largest funds allocated in 2014 which amounted to 86,71% of total capital expenditure from Seluma Regency Budget and the smallest allocation of funds occurred in 2015 which amounted to 35,14% of total capital expenditure of Seluma Regency Budget. The study found that Seluma Regency has implemented poverty alleviation programs with high allocation of capital expenditure in activities related to poverty alleviation as the evidence.
ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Elma Heryawati; Rini Indriani; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.698 KB) | DOI: 10.33369/fairness.v8i3.15209

Abstract

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI MANAJEMEN DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Nila Asnida; Irwansyah Irwansyah; Nila Aprila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.684 KB) | DOI: 10.33369/fairness.v8i3.15210

Abstract

This study aims to examine empirically the Influence of Government Internal Control Systems (GICS), Regional Management Information Systems (RMIS), and Application of Government Accounting Standards (GAS) to the Quality of Financial Statements (QFS). This research was carried out at the regional government of Bengkulu Province, using a sample of 84 respondents. Data collection methods use surveys, while data analysis techniques used are validity and reliability testing, hypothesis testing is done using linear regression analysis.The results of the study show (1) the application of GICS has a positive effect on the QFS. By continuously strengthening GICS, it will have an impact on improving the QFS. (2) The application of RMIS has a positive effect on the QFS. This shows that the better the implementation of the regional management information system, the more qualified local government financial reports will be. (3) GAS implementation has a positive effect on the QFS. This proves that the better the level of implementation of QFS that is carried out in the preparation of financial statements, it will have a positive impact on improving the QFS.
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SELUMA Marah Halim; Husaini Husaini; Abdullah Abdullah
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.461 KB) | DOI: 10.33369/fairness.v8i3.15211

Abstract

This study aims to analyze the factors that support and hinder receipt of local revenue and analyzed the strategies to increase of local revenue in Seluma Regency. The analytical method used is the SWOT analysis to determine the internal factors and external factors as well as the strategies used to improve the local revenue in order to increase the financial independence Seluma.SWOT analysis obtained for internal factors (strengths - weaknesses) was 0.657 and the analysis of external factors (opportunities - threats) is 0.778, so the strategy is in quadrant I in the form of SO strategy that is by utilizing all the power to seize the opportunity as big as or create strategies that use force to take advantage of opportunities that include: involving employees in the implementation of education and training; explore potential sources of tax/levy new; cooperate across local service agency; utilizing advances in information technology; and improve service to taxpayers 
PENGARUH KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDITOR EKSTERNAL TERHADAP NILAI PERUSAHAAN Liza Poerwati
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.766 KB) | DOI: 10.33369/fairness.v8i3.15212

Abstract

This study aimed to investigate the influence of managerial ownership and quality eksternal auditor on firm value. Firm value in this study is proxied by Tobin'S Q. The sample was selected from manufacture companies were listed on Indonesia Stock Exchange in 2005 until 2009 using a Quota Random sampling method. The method of analysis of this study used linear regression. The Result of this study show both ownership managerial auditor and quality auditor eksternl have an effect on to firm value. Ownership managerial have an effect on negative and significant. Quality auditor eksternal have an effect on positive and significant.

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