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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 187 Documents

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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.

ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH Dika Jaya Apriani; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.

PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN DANPENATAUSAHAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLAKEUANGAN DAERAH Erna Sari; saiful saiful; Nila Aprila
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Tujuan penelitian ini adalah untuk menguji pengaruh pemahaman sistem akuntansi pemerintahan dan penatausahaan keuangan daerah terhadap kinerja pengelola keuangan daerah. Sampel dalam penelitian ini adalah staf di Biro pengelolaan keuangan yang berjumlah 52 orang. Hasil penelitian menunjukkan bahwa pemahaman penatausahaan keuangan daerah berpengaruh positif terhadap kinerja pengelola keuangan daerah. Hal ini berarti bahwa kepahaman staf di Biro Pengelolaan Keuangan terhadap penatausahaan keuangan daerah berdampak positif, bahwa semakin baik pemahaman staf di Biro Pengelolaan keuangan Daerah terhadap Penatausahaan Keuangan Daerah maka semakin baik kinerja mereka dalam mengelola keuangan daerah. Sedangkan pemahaman sistem akuntansi pemerintahan tidak berpengaruh terhadap kinerja pengelola keuangan. Hasil penelitian ini berimplikasi kepada arah pengembangan staf di Biro pengelolaan keuangan yang sebaiknya difokuskan pada pelatihan tentang penatausahaan keuangan daerah.

PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI Hendra Taroman; Fachruzzaman Fachruzzaman; Robinson Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.

PENGARUH PARTISIPASI DALAM ANGGARAN DAN KEJELASAN SASARAN ANGGARAN SERTA PERAN MANAJERIAL PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Provinsi Bengkulu) Rahmi Nur Emilia; Willy Abdillah; Abdullah Abdullah
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

In order to achieve good governance, the government continues to make efforts to improve the administrative system as a whole and applying state budget goal clarity accordance with the purposes of the budget and to realize that a good managerial role. Thus, the influence of participation in budgeting and budget goal clarity and managerial leadership roles working unit is concerned in improving government performance. This research is quantitative research, which will examine the effect of budgetary participation and budget goal clarity and managerial roles of financial managers on the performance of the local government area of the province of Bengkulu. The population in this study were all SKPD in Bengkulu province consisting of 43 on education, in which questionnaire distributed in each of the 3 leaders representing every subdivision, in order to obtain 129 samples. Based on this research, it was found that, participation in the budget significantly affect the performance of the government with a significant value of less than 0.05, ie 0.000. Similarly, the budget goal clarity variables have a significant influence on the performance of the government with significant value of 0.007, while the role of managerial variables do not significantly affect the performance of the government, with a value significantly greater than 0.05, which is 0.624. Simultaneously, participation in the budget, the budget goal clarity and managerial roles have a significant influence on the performance of the government.

PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT Romi Yudha Satria; Fachruzzaman Fachruzzaman; Robinson Robinson
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.

PENGARUH IMPLEMENTASI PENGELOLAAN KEUANGAN DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN KOMISI PEMILIHAN UMUM Ovita Charolina; Husaini Husaini; Abdullah Abdullah
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh implementasi pengelolaan keuangan dan pengalaman kerja terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah pegawai yang terlibat dalam pengelolaan keuangan dengan masa kerja minimal 2 tahun, yang terdiri dari KPA,PPK dan Staf Pengelolaan Keuangan berjumlah 52 orang. Hasil penelitian ini menunjukan bahwa implementasi pengelolaan keuangan berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu, hasil penelitian juga menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu. Implikasi dalam penelitian ini diarahkan agar menerapkan pengelolaan keuangan dengan baik diantaranya melaksanakan proses administrasi, menyampaikan Laporan Pertanggungjawaban Bendahara (LPJ Bhd) dan Laporan Posisi Anggaran Kas (LPAK) serta Laporan Realisasi Anggaran (LRA) tepat waktu, memuat rincian penggunaan anggaran, dan muatan rencana kerja dan anggaran (RKA) sesuai dengan Keputusan KPU Nomor 94/Kpts/KPU/2011 dan PP Nomor 71 Tahun 2010, serta dalam pemberian Informasi laporan keuangan semua transaksi dan peristiwa lainnya yang harus disajikan harus digambarkan secara jujur.

Jurusan Akuntansi Universitas Bengkulu Nikmah Nikmah; Fitrawati Ilyas; Sigit Arifianto
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.

Page 11 of 19 | Total Record : 187

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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

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

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