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Vika Fitranita
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vika.fitranita@unib.ac.id
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fairness@unib.ac.id
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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 143 Documents
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Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal) Narapati Abharina Kibran Niode; Muhammad Yusuf
JURNAL FAIRNESS Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.961 KB) | DOI: 10.33369/fairness.v11i3.20980

Abstract

The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability. 
PERSEPSI PENTINGNYA KEMAMPUAN KOMUNIKASI : PERBANDINGAN ANTARA AKUNTAN PROFESIONAL DAN MAHASISWA MAGISTER AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.969 KB) | DOI: 10.33369/fairness.v9i3.26741

Abstract

This research aims to test the communication capabilities and differences ofperception of the importance of communication skills among students with amaster's degree in professional accounting accounting. The study also tested theinfluence of communication ability against the perception of the importance ofcommunication skills. Primary data in this study were obtained from the master ofaccounting students University of bengkulu and professional accountants on theBPKP of bengkulu province by using a survey approach by disseminatingquestionnaires. The questionnaires were distributed to 90 respondents, but only75 questionnaires that can be analyzed or processed. Data analysis in this study isused Independent sample t-test and analysis of simple linear regression.The results showed that: (1) a professional accountant has interpersonalcommunication skills higher than master's degree accounting students, (2) aprofessional accountant has the perception of the importance of bettercommunication skills higher than master's degree accounting students, (3)communication skills has positive effect toward the perception of the importanceof communication skills.
PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN PEMAKAI SISTEM INFORMASI AKUNTANSI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.176 KB) | DOI: 10.33369/fairness.v10i3.26742

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh teknologi informasi, kemampuan pemakai sistem informasi akuntansi, dan pengalaman kerja terhadap kinerja karyawan bagian akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah 41 karyawan bagian akuntansi pada perusahaan otomotif di Kota Bengkulu. Penelitian ini mengumpulkan data primer dengan kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan teknologi informasi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, kemampuan pemakai sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, dan pengalaman kerja berpengaruh positif terhadap kinerja karyawan bagian akuntansi.

Page 15 of 15 | Total Record : 143

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