cover
Contact Name
Wirmie Eka P
Contact Email
jaku@unja.ac.id
Phone
+6281367734945
Journal Mail Official
jaku@unja.ac.id
Editorial Address
Jl. K.H. A. Manaf, Kampus Unja Telanaipura – Jambi, Kode Pos 36122
Location
Kota jambi,
Jambi
INDONESIA
JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Published by Universitas Jambi
ISSN : 27155722     EISSN : 24606235     DOI : -
Core Subject : Economy,
Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian Akuntansi terkait dengan berbagai aspek akuntansi dan termasuk dalam tema aretikel namun tidak terbatas pada topik Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Pendidikan Akuntansi, Perpajakan, Pasar Modal, Perbankan, Sistem Informasi, Sustainability Reporting, Green Accounting.
Articles 156 Documents
ANALISIS DETERMINAN AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014) Aviantara Sains Kesuma; Tona Aurora L; Asep Machpuddin
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.163 KB) | DOI: 10.22437/jaku.v1i4.3179

Abstract

The purpose of this study was to determine and obtain empirical evidence that factors affecting audit delay. The factors examined in this study is the size of the company, the auditor's opinion, a public accounting firm size, profitability, solvency, the complexity of the company's operations. Until this research is a property dan real estate company listed on the Indonesian stock exchange in 2012-2014. Purposive sampling based on the results obtained 15 property dan real estate companies that meet the criteria of the sample. Testing this hypothesis using multiple linear regression analysis. Hypothesis testing results show that the auditor's opinion, the profitability and complexity of the company's operations influence on audit delay. Hypothesis testing results also show that the size of the firm, the firm size and solvency has no influence on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI LUASNYA PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN (Studi pada perusahaan Indeks Kompas 100 periode 2012-2014) Suhailah Amatullah; Afrizal; Junaidi
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.59 KB) | DOI: 10.22437/jaku.v1i4.3177

Abstract

This study aimed to analyze the factors that affect the extent of the company's financial statement disclosures . Factors tested were public ownership , company size , profitability , the number of commissioners, the proportion of independent directors and the number of audit committee members.The sampling technique used was purposive sampling method on the company compass 100 index in the Indonesia Stock Exchange 2012-2014 . Sample consisted of 132 company financial statements , there are 73 items to measure broad disclosure of financial statement disclosures .The results showed a positive influence of independent variables which covers all the variables.However, the significant effect is the probability, proportion of independent commissioners and the number of the audit committee
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL INT Shylvia Andriani; Junaidi; Sri Rahayu
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.387 KB) | DOI: 10.22437/jaku.v1i4.3178

Abstract

The purpose of this research is to determine and obtains evidence empirical about the influence of the quality of human resources, the implementation of the regional financial accounting, and utilization of information technology on the quality of financial reports SKPD with a system of internal control the government as variable intervening. The research on the entire financial administration officials SKPD of Merangin regency on 2016 , by using the primary data was obtained from questionnaires distributed to respondents. A method of the sample collection by using purposive techniques of sampling , as many as 30 respondents. Analysis of data using smartpls version 3.0. through outer, inner model and hypothesis testing. Outer model and inner model showed the results of all research instrument are valid, realiabel and feasible to be to explain a model variables. The results of testing showing directly that the quality of human resources and the utilization of technology not significant on the quality of financial report, regional financial accounting system significant on the quality of financial report. Testing indirectly shows that the quality of human resources, regional financial accounting system, and utilization of information technology not significant on the quality of financial statements with internal control system of government as a variable no intervening. Implication from the review is expected to contribute empirically as lessons learned about the quality of human resources ,the system implementation accounting regional financial, utilization of information technology and system internal control the government in working units. Can also become as a reference for future researches and as information and consideration in the policies on regional financial management to achieve the quality of local government financial statements.
PENGARUH EFEKTIFITAS, EFISIENSI DAN KESERASIAN TERHADAP KEMANDIRIAN KEUANGAN DAERAH . Marnas; Afrizal; Yuliusman
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.355 KB) | DOI: 10.22437/jaku.v1i3.3176

Abstract

The purpose of this study is to determine the effect of effectiveness, efficiency and harmony, the regional financial independence either partially or simultaneously (Actual case study on district budget / Environment City in Jambi Province) 2008 -2012. Data used in this study is secondary data. Data in the form of financial ratios in assessing performance accountability district budget and municipal in Jambi Province on the district budget realization report and municipal in Jambi Province in 2008 and 2012. Research is explanatory research is clear that analysis financial ratios in the budget in the form of effectiveness, efficiency, harmony, growth, and the proportion of income and expenditure in the district budget and municipal in Jambi Province has an influence on independence. The district budget and municipal in Jambi Province in demonstrating the ability of local governments to finance their own activities of government, development, and service to the community. The instruments used in this study statistics with multiple linear regression analysis to determine the level of the relationship and knowledge of public accounting as a tool The main analysis. Statistical Analysis Based on the analysis it is known that the area ratio effectiveness significant negative effect on self-sufficiency ratio. Therefore, when the effectiveness of PAD to the target area increases, this effect of reducing the independence of the district budget as Jambi City, the number PAD District Municipality is a very small amount and is unable to independently meet the needs of a budgeting cost, regional financial efficiency ratios significant positive effect on the independence of the public service. So if the financial efficiency of the region tends to be better, it is an against budget independence. Because the average - average development cost is top shopping district budget as Jambi City, more than the total earnings (deficit), Harmony ratio of public expenditure to the independence of development or PAD District or City to significant negative effect on public services. So if your chance in shopping activities tend to be better, it does not affect the independence of local revenues. Due average - above average shopping district budget financing municipal in Jambi province cannot afford financed by a small PAD. Simultaneously, it can be concluded that the variable effectiveness, efficiency and harmony by together - equally significant effect on Financial independence Jambi City District. So if effectiveness, efficiency and harmony together increases, the independence of the Financial District City in the province of Jambi. Would be also increase.
PENGARUH RESIKO AUDIT, INDEPEDENSI, KOMPETENSI, MOTIVASI, DAN BATASAN WAKTU TERHADAP KUALITAS HASIL AUDIT (STUDI EMPIRIS PADA KAP WILAYAH JAMBI, PEKANBARU DAN BATAM) . Badewin; Afrizal; Susfayetti
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.508 KB) | DOI: 10.22437/jaku.v1i3.3175

Abstract

The aim of this research is (1) To get emirically proof the influence of audit risk, independence, competence, motivation and range of time partially to wards the improvement of audit guality, (2) To get the empirical proof whether audit risk, independence, competence, motivation and range of time simultaneously towards the improvement of audit quality. This research is a survey research with giving guestioaires directly to sampel. The population in this research is all auditors who work on public accoutant office in Jambi, Pekanbaru and Batam district. The sampel technique which is used in this research is saturated samples, it is a technique of taking sampel if all population to be the sample.The amount of sampel are 95 auditors, based on the total of population. There are 95 questionaires are given to each leader of KAP but only 72 questionaires are returned. The data analisis technigue used multiple linear regretion analysis tecnigue used multiple linear regretion analysis by using SPSS 19.00 for Windows the result of this research showed that (1) Audit risk, independence, competence, motivation and range of time partially give influence towards audit quality. (2) audit risk, independence, compentence, motivation and range of time simultanneously also influence audit of quality.
ANALISIS PERILAKU KETIDAKPATUHAN WAJIB PAJAK BADAN (Studi Empirik Pada Kantor Pelayanan Pajak Pratama Jambi) Nur Kasma Dewi; Junaidi; Salman Jumaili
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.998 KB) | DOI: 10.22437/jaku.v1i3.3174

Abstract

This research is replicated from Mustikasari research (2007) and has modified by researcher. This research was conducted to investigate corporate tax non compliance behavior, especially the company of manufacturing industry that was registered in Pratama Tax Office in Jambi. The design of this research was the survey research by using the instrument of the questionnaire. Research using 142 samples of corporate tax payers. The data was analysed using Structural Equation Modeling (SEM) with program AMOS 21.0. The results of hypothesis testing conclude that: (1) attitude toward non compliance behavior on tax professional intention is positive and significant; (2) subjective norm on tax professional intention is positive significant; (3) moral obligation on tax professional intention is positive and significant; (4) perceived behavioral control on tax professional intention is positive and significant; (5) perceived behavioral control on corporate tax non compliance is negative and not significant; (6) tax professional intention on corporate tax non compliance is positive and not significant; (7) perceived of corporate financial condition on corporate tax non compliance is positive and not significant; (8) perceived of corporate facilities on corporate tax non compliance is positive and not significant; (9) perceived of organizational climate on corporate tax non compliance is positive and significant; (10) perceived of Account Representative on corporate tax non compliance is positive and significant.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAMBI ABDUL WAHAB; Tona Aurora L; Susfayetti
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1582.602 KB) | DOI: 10.22437/jaku.v1i3.3173

Abstract

The purpose of this study was to test empirically the effect that there is a Local Taxes , Levies, and Other Revenue Expenditure Against The Legitimate Government Jambi partially and simultaneously Naturalness based research site, the type of study used survey research is a type of research. Survey methods used to find the effect of a particular treatment, the research methods used in this survey research approach is quantitative research methods. Quantitative research is in process the data using descriptive and inferential statistical methods. Descriptive statistics were used to analyze statistical data in ways that describe or depict the data that has been collected as is without intending to generally accepted conclusions or generalizations. The research hypothesis tested using Ordinary Least Squere method (OLS). With this analysis of the influence of independent variables on the dependent variable under study can be known. Regression equation models were used to test the hypothesis Local Taxes, Levies, and Other Revenue Authorised affect Expenditure in Jambi Province. Research results is that the partial: Local Taxes significant negative effect on local shopping districts / cities in Jambi Province during the period 2003 to 2012. 1.1 Thus the hypothesis which states that significantly influence the Local Tax Expenditures in the District and the City of Jambi province can not be accepted or rejected. Retribution significant negative effect on local shopping districts / cities in Jambi Province during the period 2003 to 2012. Thus the hypothesis which states that 1.2 Retribution significant effect on regional expenditure in the District and the City of Jambi province can not be accepted or rejected. Revenue (PAD) Other legitimate significant positive effect on local shopping districts/cities in Jambi Province during the period 2003 to 2012. 1.3 Thus the hypothesis which states that significantly influence the Local Tax Expenditures in the District and the City of Jambi Province acceptable. In Simultaneous, Local Taxes, Levies, and Other Local Revenue Authorised Expenditure positive impact on the county and city of Jambi. Local Taxes Levies , and Other Revenue Expenditure Against significant effect in the District and the City of Jambi Province.
ANALISIS TINGKAT KEMANDIRIAN DAN KINERJA KEUANGAN DAERAH DAN HUBUNGANNYA DENGAN BELANJA MODAL PROVINSI JAMBI 2001 - 2012 . Rafniati; Tona Aurora L; Fitrini Mansur
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1163.384 KB) | DOI: 10.22437/jaku.v1i3.3172

Abstract

The study entitled An Analysis of Regional Desentralization level and Financial Performance, and it’s Correlation toward Capital Expenditure of Jambi Province 2001-2012. There are three aims of this thesis, they are : first, to analyze the regional desentralization level of Jambi Province ; second, to analyze the financial performance of Jambi Province ; third, to analyze the correlation between desentralization level and financial performance toward capital expenditure of Jambi Province 2001-2012. Due to the methodelogy of research, this thesis used descriptive quantitative method within 3 research instruments ; the regional desentralization rasio, financial performance rasio and corelation. The result of this research has concluded that first, the level of regional desentralization level of Jambi Province was in sufficient category. Second the regional financial performance of Jambi performance was in very effective category, however inefficient. Meanwhile the level of regional tax effort was still low. Third, it was found that there was no significant corelation between regional desentralization level and regional financial performance.
PENGARUH PARTISIPASI PEMAKAI DAN PERSEPSI KEBERMANFAATAN TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH . Latifah; Afrizal; Wirmie Eka P
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 3 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.091 KB) | DOI: 10.22437/jaku.v1i3.3171

Abstract

This study is entitled the effect of user participation and perceived usefulness to user satisfaction in the development of regional financial accounting information systems. The purpose of this study is (1) to determine the effect of User Participation and Perception of Utilization simultaneously on the User Satisfaction of the Regional Financial Accounting Information System. (2) to determine the effect of User Participation and Perception of Partial Benefit on the Satisfaction of Users of the Regional Financial Accounting Information System This research takes the form of a survey by distributing questionnaires directly to the sample. Data analysis techniques used multiple regression analysis. The results of this study indicate that (1) User Participation and Perception of Benefit simultaneously influence the Satisfaction of Users of Regional Financial Accounting Information Systems, (2) User Participation and Benefit Perception have a partial effect on the User Satisfaction of Regional Financial Accounting Information System.
PENGARUH KOMITMEN ORGANISASI, SISTEM ADMINISTRASI, SUMBERDAYA, PENGHARGAAN, SANKSI, DAN MOTIVASI TERHADAP PENYUSUNAN APBD BERBASIS KINERJA DI KABUPATEN BATANGHARI . Muryati
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 2 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.7 KB) | DOI: 10.22437/jaku.v1i2.2523

Abstract

This research intent to know and analyse the factor that influence of Budgeting of Regional Revenue Expenditure (APBD) process based on erformance at Batanghari Regency Government. With analyse that is done, therefore will get to know commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation of Budgeting of Regional Revenue Expenditure (APBD)process based on performance at Batanghari Regency. This research is executed at Batanghari Regency Government by distributing questionnaires in each The Managerial Performance of the Work Unit (SKPD) to be filled by chief of The Managerial Performance of the Work Unit (SKPD) and planning division as respondents. Number of respondents is 104 of 52 The Managerial Performance of the Work Unit (SKPD) at Batanghari Regency. The result of this research proves that commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation have an effect on significant  Budgeting of Regional Revenue Expenditure (APBD)process based on performance simultaneously. Partially, commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation have an effect on significant  Budgeting of Regional Revenue Expenditure (APBD)process based on performance, but the one has the biggest influence to Budgeting of Regional Revenue Expenditure (APBD)process based on performance is punishment. The result of this research also proves that adjust R2 is 0,47, that is show that 47,4% of variety Budgeting of Regional Revenue Expenditure (APBD) process based on performance shown by variety of the six independent variable, commitment of organization influence, administrasion system, human resources, reward, punishment, and motivation, and the rest that 52,6% shown by other variable exclusive of the variable used. Keywords: Commitment of Organization, Administrasion System, Human Resources, Reward, Punishment, Motivation, Budgeting of Regional Revenue Expenditure (APBD) based on performance

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