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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 143 Documents
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UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO Dinal Eka Pertiwi; Husaini Husaini
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.706 KB) | DOI: 10.33369/fairness.v7i3.15180

Abstract

This study aims to analyze the effect of the characteristics of the Audit Committee on the implementation of risk management. The intended characteristics of the Audit Committee are independence, expertise, size, and meetings. This study also uses company size, leverage, and auditor reputation as control variables.The sample in this study were non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Using the purposive sampling method, finally obtained 214 observations. This study uses logistic regression to analyze data.The results showed that the size of the audit committee had a positive and significant effect on risk management, while independence, meetings, competence had no influence on the implementation of risk management. 
KARAKTERISTIK PEMERINTAH, TEMUAN AUDIT DAN KINERJA KEUANGAN PEMERINTAH PROVINSI BENGKULU Berli Afriansyah; Fadli Fadli; Darman Usman
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.021 KB) | DOI: 10.33369/fairness.v7i3.15181

Abstract

This study aims to examine the effect of measures of government characteristics and audit findings on the financial performance of the district/city government of Bengkulu Province. The government characteristics observed consist of the size of government, regional wealth, dependence on central funds, administrative age, and balance funds.The subjects in this study were regencies/cities in Bengkulu Province which consisted of 9 regencies and one city. The data collection technique in this research is document analysis, namely secondary data in the form of local government financial reports for 2011-2015. The data analysis technique used a multiple linear regression test.The results showed that: government size, regional wealth, dependence on central funds, administrative age, balanced funds, and audit findings had no effect on financial performance in the Municipal / Regency government of Bengkulu Province
KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI PULAU SUMATERA Abdullah Abdullah; Sri Mardatillah
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.442 KB) | DOI: 10.33369/fairness.v7i3.15182

Abstract

This study aims to analyze improve of the financial performance local government in Sumatera island period 2012-2016 measured through the calculating the degrees decentralization ratio,dependency ratio, local finance activity ratio, effectiveness ratio, efficiency ratio, the ratio of harmony and growth ratio. This research used the descriptive approach.The sample in this research was local government Sumatera island period 2012-2016. Method of data collection had purposive sampling technique. The analysis data using descriptive analysis and trend analysis to saw increase of financial performance.The result of this study indicate that performance of the financial local government in Sumatera island having an increase seen from degrees decentralization ratio,dependent ratio, local finance activity ratio,the ratio of harmony, and growth expenditure ratio. While the effectiveness ratio, efficiency ratio, and growth income ratio show fluctuations in the performance of the financial local government in Sumatera island.
PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP Sonny Agus Fridian; Kamaludin Kamaludin; Eddy Suranta
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.363 KB) | DOI: 10.33369/fairness.v7i3.15184

Abstract

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.
MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK Hesti Setiorini; Rini Indriani; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.482 KB) | DOI: 10.33369/fairness.v7i3.15185

Abstract

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA BANK TERDAFTAR DI BURSA EFEK INDONESIA Nilhasanah Nilhasanah
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.187 KB) | DOI: 10.33369/fairness.v7i3.15187

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 Puspita
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v7i3.15188

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.
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.

Page 4 of 15 | Total Record : 143

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