Jurnal Fairness
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.
Articles
143 Documents
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU ]]>
<![CDATA[Dearsa Putri Utami]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i1.15194
<![CDATA[This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.]]>
<![CDATA[PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Litania Litania]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i1.15195
<![CDATA[The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.]]>
<![CDATA[PENGARUH MOTIVASI, TUNJANGAN KINERJA DAN KOMITMEN PIMPINAN TERHADAP TINGKAT KECURANGAN PEGAWAI ]]>
<![CDATA[Amimah Qodari]]>;
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Isma Coryanata]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 1 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i1.15196
<![CDATA[The aim of this research is to investigate the effect of motivation, performance allowance, and leaders’ commitment toward employees’ fraud level at Institut Agama Islam Negeri (IAIN) Curup. The population of this research is all 50 civil servants of IAIN Curup who receive performance allowance. This research employs total sampling method in which the sample is the whole number of population. The result shows that motivation positively affects the employees’ fraud level. On the other hand, performance allowance negatively affects the employees’ fraud level, and the leaders’ commitment does not give any effect to the employees’ fraud level.]]>
<![CDATA[REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL ]]>
<![CDATA[Agung Tri Adfi]]>;
<![CDATA[Ridwan Nurazi]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15197
<![CDATA[The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.]]>
<![CDATA[PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA ]]>
<![CDATA[Muhammad Akbar Wisesa]]>;
<![CDATA[Saiful Saiful]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15200
<![CDATA[This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN ]]>
<![CDATA[Pika Pika]]>;
<![CDATA[Saiful Saiful]]>;
<![CDATA[Nila Aprila]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15202
<![CDATA[This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Siti Afifah]]>;
<![CDATA[Fadli Fadli]]>;
<![CDATA[Baihaqi Baihaqi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15203
<![CDATA[This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Dessy Dessy]]>;
<![CDATA[Kamaludin Kamaludin]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 2 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i2.15204
<![CDATA[This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.]]>
<![CDATA[PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU ]]>
<![CDATA[Fransisca Fransisca]]>;
<![CDATA[Saiful Saiful]]>;
<![CDATA[Nila Aprila]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 3 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i3.15207
<![CDATA[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.]]>
<![CDATA[ANALISIS ALOKASI BELANJA MODAL DALAM PENGENTASAN KEMISKINAN DI PEMERINTAH KABUPATEN SELUMA ]]>
<![CDATA[Deviana Deviana]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Abdullah Abdullah]]>
<![CDATA[ JURNAL FAIRNESS Vol. 8 No. 3 (2018) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v8i3.15208
<![CDATA[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.]]>
