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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 143 Documents

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ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU Emmy Pancawat; Nurna Aziza; Isma Coryanata
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Vika Fitranita; Kamaludin Kamaludin; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.

PENGARUH STRES KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DI KOTA BENGKULU Ade Tri Saputra; Fadli Fadli
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

This research is a quantitative study that aims to examine the effect of work stress, work discipline, and motivation on the performance of financial officers.The sample in this study were employees / financial officials in Bengkulu City with a total sample of 56 respondents. The data used in this study are primary data obtained by distributing questionnaires to respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of the SPSS version 16 program and a significance level of 5%.The test results show that 1) there is a significant effect of work stress on the performance of financial officers, 2) there is a significant effect of work discipline on the performance of financial officers, 3) there is a significant effect of work motivation on the performance of financial officers. financial officer performance.

ANALISIS KINERJA KEUANGAN DAN FINANCIAL DISTRESS PERBANKAN SYARIAH DI INDONESIA Dian Wulan Sari; Husaini Husaini; Darman Usman
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The growth of Islamic banking is currently progressing. This is evidenced was many founding Islamic banks after Muamalat Bank. But this doesn’t mean that the inevitable progress of financial distress. Financial distress can be avoided if the financial performance in a good condition. This research to analyze the influence of CAMEL financial ratios the financial distress of Islamic banking in Indonesia, so that bank management can anticipate the financial distress.This research used secondary data from Quarterly Financial Statements and Report of Good Corporate Governance (GCG) from 2011-2014. The variables used were 9 financial ratios, they are: CAR, KAP, GCG, NOM, ROA, ROE, REO, STM, and FDR. The Samples were obtained by using random sampling method, as many as 9 Islamic Banks (BUS) of a total population of 11 BUS. The Analyzer used is the Logistic Regression.The results of logistic regression test showed that the ratio of CAR, GCG, NOM, ROA, STM, and FDR had no significant effect negatively on the financial distress of Islamic banking in Indonesia, the ratio of REO positively no significant effect on the financial distress of Islamic banking in Indonesia. While KAP and ROE ratios negatively significant effect on the financial distress of Islamic banking.

KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Anton Robiansyah; Kamaludin Kamaludin; Nurna Aziza
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.

PENGARUH RASIO-RASIO MODAL KERJA DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS Marina Fitri Wahyuni; Saiful Saiful; Nikmah Nikmah
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.

PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, AKUNTABILITAS PUBLIK DAN KINERJA INSTANSI PEMERINTAH Nur Cholis; Fadli Fadli
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research.The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program.The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.

ENTERPRISE RISK MANAGEMENT, KOMPLEKSITAS DAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Yetri Marta Rahmadani; Husaini Husaini
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The purpose of the research is to examine of effect the relation between ERM, firm complexity and firm value in the Indonesian public listed manufacture companies. Firm size is used moderation variable the effect of firm complexity on ERM. Except as independent variable, ERM used mediation variable the effect of firm complexity on firm value. Tobin’sQ is used to measure the firm value, segment of industry used to measure the firm complexity and indexs ERM used to measure the effective of implementation ERM system.This study is use all manufacture company listed on the Indonesian Stock Exchange 2010-2011 with the purposive sampling method. By exploring the purposive sampling method, the 82 manufacture company listed on BEI were selected as a sample of this study. Data analysis using linier regression with SPPS 16.The empirical results of regression model found that ERM and firm complexity possitevely related the firm value. The result support the hypothesis that firm complexity related with ERM. Meanwhile, this study could not find an empirical evidence moderation variable and mediation variable.

PENGUNGKAPAN CSR PADA HUBUNGAN PROFITABILITAS DAN STUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Nansi Ria Nindita; Saiful Saiful; Isma Coryanata
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

The purpose of this study is to empirically prove the effect of profitability, managerial ownership on firm value, and to prove empirically that CSR disclosure is able to moderate the relationship between profitability and firm value.The population of this research is all mining sector companies listed on the IDX in 2013-2015 totaling 41 companies. Samples were taken using the purposive sampling technique, obtained a sample of 34 companies. The analytical method used is multiple linear regression.The results of this study indicate that the profitability variable has a negative effect on firm value. Managerial ownership has no effect on firm value. Institutional ownership has a negative effect on firm value. CSR disclosure moderates the relationship between profitability and firm value.

PERSEPSI AUDITOR INTERNAL TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT INTERNAL Weni Susanti; Fachruzzaman Fachruzzaman; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

The research was conducted by purposed to know the effect of competence, independence, objectivity and integrity toward audit quality in inspectorate of Province Bengkulu.Analyzed data obtained from 67 respondents, of which the respondents were auditors in inspectorate of Province Bengkulu. Data used in this research is primary data based on questionnaires. The data were analyzed by multiple regression using SPSS 23.Result of the study shows that competence, independence, objectivity and integrity have a significant effect on audit quality in inspectorate of province Bengkulu, meaning that the increase of competence, independence, objectivity and integrity the improvement of audit quality in inspectorate of province Bengkulu. This study also found that competence, independence, objectivity and integrity simultaneously influence on the audit quality in inspectorate of province Bengkulu. meaning that the increase of competence, independence, objectivity and integrity the improvement of the the audit quality in inspectorate of province Bengkulu.

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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

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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