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Kota kendari,
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INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN
Published by Universitas Halu Oleo
ISSN : -     EISSN : 25031635     DOI : -
Core Subject :
Artikel pada Jurnal Akuntansi dan Keuangan merupakan kajian dibidang akuntansi baik pada lingkup pemerintahan maupun sektor privat. Tujuan jurnal ini adalah mempublikasikan hasil riset yang memiliki kontribusi dalam pengembangan ilmu dan profesi akuntansi sehingga dapat memberikan wawasan secara intelektual baik bagi lingkungan akademisi maupun praktisi. Jurnal Akuntansi dan Keuangan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Halu Oleo. Diterbitkan 2 (dua) kali dalam 1 (satu) tahun pada bulan Februari dan Agustus.
Arjuna Subject : -
Articles 49 Documents
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PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV PADA DINAS KESEHATAN KOTA KENDARI Abdullah, Muntu; Aswati, Wa Ode; Astrinigita, Astrinigita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

 ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV
PENGARUH PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA APARATUR PEMERINTAH DAERAH TERHADAP KINERJA PEGAWAI (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI) Nurdin, Emillia; Wawo, Andi Basru; Julia, Lilis
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT            This research has a purpose to know The Effect of Capacity Development of the Regional Government Apparatus Human Resources to Officer Work’s Result on the Regional Finance Manager and Asset in Kendari. The samples in this research are the officers of regional finance and asset inspection institute as much 35 respondents with the sampling is sensus method. The analysis method used is the simple linear regretion analysis aided by the test tool of SPSS Ver.22.00.            The result of this research shows that the development capacity of apparatur human resources of regional government has a significant positive effect to the officer work’s result on the regional Finance Manager and Asset Institute in Kendari. Based on the comparation result know that the count value (3,720) and sig value (0,001) < from α (0,05). The determination coefficient value shows the R Square value amount of 29,4%, in this case shows that the free variable is good enough, while the remain as amount of 70,6% effected by the other variable not researched.Key Words : The Capacity Development of Human Resources, the Work Result of Officers
PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGANBAZNAS PROVINSI SULAWESI TENGGARA Asni, Nur; Abdullah, Muntu; Chulhair, Mifta
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109
PENGARUH UANG MUKA DAN LAMA ANGSURAN TERHADAP VOLUME PENJUALAN MOTOR YAMAHA PADA CV. CITRA SELARAS RAHA Hasbudin, H; Hidayah, Waode Nur
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACK          Selling strategies policy in this study refers to down payment and the long of payment installation and the effect toward the selling volume of a corporation.consumers are sensitive in these terms. Therefore,the sum down payment and long of installation are alternative strategies can be applied of a corporation to increase the selling volume.          The objective of this study wais to know the effect of determining sum of down payment and long of installation toward the selling volume simultaneously and partially of Yamaha motorcycle on CV. Citra Selaras Raha. The data were analyzed by multiple linear regression. Based on the result of analysis showed that the regression equation was Y= 47,963 + 0,627X1 - 0,101X2 and coefficient of determinasi was R2 =  0,937.          Based on the result of analysis above, it can be concluded that variable of down payment and long of installation have significant effect toward the selling volume simultaneously and variable of down payment has significant effect toward selling volume partially, while variable of long installation has not significant effect toward selling volume partially.Keyword: Down Payment, Long Of Installation and  Selling Volume.
PENGARUH PARTISIPASI ANGGARAN DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (STUDI PADA DINAS KESEHATAN KOTA KENDARI) Intihanah, Intihanah; Muthia, Nur Afifa
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This study aimed to examine the effect of the Budget Participation and Good Governance on the Performance of Local Government in the Health Department Kendari. The population are used in this study that all employees at the Department of Health Kendari amounted to 93 people, where the number of samples amounted to 32 people. The samples in this study using purposive sampling technique. Data analysis method used is multiple linear regression test such as t test and F test  with used computer program SPSS 20 for windows.The result of this study show that in partially, budgetary participation and good governance have a positive and significant effect on the performance of local government on Health Department Kendari. In simultaneously, independent variables namely budgetary participation and good governance have a significant effect on the performance of local government on Health Department Kendari. Coefficient determination test showed the value of R Square of 0.391, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 39.1%, while the remaining 60.9% is explained by other variables not examined.Keywords: Budgetary Participation, Good Governance, and Performance of Local Government.
PERSEPSI APARATUR FUNGSIONAL TENTANG KEAHLIAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENCEGAHAN KECURANGAN (Studi Pada Kantor Inspektorat Daerah Kabupaten Konawe) Awaluddin, Ishak; Inayatillah, Dyah Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

ABSTRACTThis research aimed to knows functional apparatus’ perception about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency. Population in this research are employees in Inspectorate of Konawe Regency who task participated of inspection and supervision and samples in this research using the census method. The method used in this research is descriptive analysis. The results showed that functional apparatus’ perceptions about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency are very strong. High expertise must be owned by the functional apparatus and functional apparatus must have a good understanding of the internal control system of  government effectiveness in order to fraud prevent because the better internal control then the better also in preventing acts of fraud.Keywords :     Functional Apparatus, Expertise, Internal Control Systems of Government and Fraud Prevention.
TINJAUAN PEMAHAMAN NILAI-NILAI SYARIAH BAGI KARYAWAN PADA PT. BANK MUAMALAT INDONESIA, Tbk. CABANG KENDARI Kusmiati, Kusmiati; Nandawijaksana, Dwi Angga
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
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Abstract

Abstract          This study aims to determine how the understanding of Islamic values to employees at PT. Bank Muamalat Indonesia, Tbk. Kendari branch. Data collection techniques performed in this research is by using primary data by conducting interviews and filling the questionnaire (questionnaire) were distributed to a total of 12 questionnaires and using descriptive statistical analysis.           From the results of this study indicate that employees understanding of PT. Bank Muamalat Indonesia, Tbk. branch Kendari on Values Sharia based outlined in indicators Instrumental, Socio-Economic, Critical, Justice, All-Incluisive, Rational-Intuitive, Etichal, and Holistice Welfare which is illustrated by a pie chart that variable Humanist and emancipatory was very good, this is consistent with the average percentage of respondents by 83%, and 81 are at a scale of 81% - 100% with the criteria very well. While based on the Transcendental variables and Teleologikal is good, this is in accordance with the average percentage of 80% of respondents are at a scale of 61% - 80% with good criterion.Keywords: Quran, Islamic values, understanding.
AUDIT MANAJEMEN ATAS FUNGSI KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ANOA KENDARI Rimporok, Ch.; Safaruddin, Safaruddin; M, Andi Trisno
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

The purpose of this study was to determine the systems and procedures for financial functions at the Regional Water Company (PDAM) Tirta Anoa Kendari were run effectively and efficiently.The method used is using descriptive analysis that provides an explanation of the efficiency and effectiveness of the finance function and findings obtained based on the results of audits at the Regional Water Company (PDAM) Tirta Anoa Kendari, then make recommendations to the top management on these findings.The result showed that the company already has an organizational structure, division of tasks and responsibilities are clear and sufficient. The the existing shortcomings in the company is the financial part not prepare cash flow, the concurrent positions in the finance function, there is no adequate employee training, as well as the absence of rotation of employees.Keyword: Management Audit, Finance Function, Efficiency and Effectivenes.
PERBANDINGAN ANTARA RETURN ON ASSETS (ROA) DENGAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA PERUSAHAAN (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia) Wawo, Andi Basru; Nurdin, Emillia; Saraswati, Febby Annisa
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

This study aimed to compare the financial performance of pharmaceutical companies listed on the Indonesian Stock Exchange by using ROA and EVA. The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange. A total of five samples were obtained by using purposive sampling. In analyzing the data used is descriptive analysis method.From the calculation of Return on Assets (ROA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average ROA is positive, while the calculation of Economic Value Added (EVA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average EVA is positive. The research is based on the calculation of Economic Value Added (EVA) can already be used in the assessment of performance company particularly in assessing the interests of shareholders. Keyword: return on assets, economic value added, performance company
EVALUASI KOMPETENSI AUDITOR INSPEKTORAT KOTA KENDARI DALAM MELAKSANAKAN PEMERIKSAAN Anto, La Ode; Hadisantoso, Erwin; Nugrawati, Ersita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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Abstract

ABSTRACT This research is aimed to evaluation of the competency auditor Kendari City Inspectorate the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD in Kendari City Inspectorate that as many as 28 respondents. Data sources used the primary data and data secondary. The methods used data analysis the descriptive. The results of this research indicate that the competency auditor in Kendari City Inspectorate is adequate. This is evidenced by the spread of questionnaires that answered by the respondents unde five incator, namely the background of education, competence technically, the certificate JFA and education and training sustainable, the experience of the audit and skill. The fifth indicator that can increase the competency’s auditors.Key words :  evaluation, competency, auditors, auditing

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