JURNAL AKUNTANSI DAN KEUANGAN
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.
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<![CDATA[PENGARUH UANG MUKA DAN LAMA ANGSURAN TERHADAP VOLUME PENJUALAN MOTOR YAMAHA PADA CV. CITRA SELARAS RAHA ]]>
<![CDATA[Hasbudin, H]]>;
<![CDATA[Hidayah, Waode Nur]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN DAN GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DAERAH (STUDI PADA DINAS KESEHATAN KOTA KENDARI) ]]>
<![CDATA[Intihanah, Intihanah]]>;
<![CDATA[Muthia, Nur Afifa]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KOMITMEN ORGANISASI DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada Kantor Sekretariat DPRD Provinsi Sulawesi Tenggara) ]]>
<![CDATA[Wawo, Andi Basru]]>;
<![CDATA[Sarufa, Fitriah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[Abstract This research aimed of presented to examine the effect of organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area. Primary data in this research were obtained from the perception of all members at the Parliament Secretariat of province South east Sulawesi from period of 2014 to 2019. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with a 5-point Likert scale. The analytical tool used to test each hypothesis is multiple regression analysis The results of this research indicate that organizational commitment and budgeting knowledge council partially and simultaneously significant effect on regional Parliament's role in financial control area.The results for the coefficient of determination total organizational commitment and budgeting knowledge council on the role of regional parliaments in the financial control area of R2 = 0.786. This number can be used to see the contribution of the organization's commitment and budgeting knowledge council on role of regional Parliament in the financial control area. The figure has meaning that the contribution of organizational commitment and budgeting knowledge council on role of regional Parliament in the financial control area is 78.6%, while the remaining 21.4% was obtained from the contribution of other factors.Keywords: Organizational Commitment, Budgeting Knowledge Council, Financial Control Area, the role of Regional parliame]]>
<![CDATA[ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI) ]]>
<![CDATA[Mustafa, Santiadji]]>;
<![CDATA[Anugranita, Dwi Ananda]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs]]>
<![CDATA[PENGARUH MOTIVASI KERJA TERHADAP KINERJA AUDITOR ( STUDI PADA INSPEKTORAT KOTA KENDARI ) ]]>
<![CDATA[Husin, Husin]]>;
<![CDATA[Umbara, Bayu]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACT This research aimed to determine the effect of the significant Work Motivation on Auditors Performance in Inspektorat Kota Kendari. In this study, the data sources used are primary data and secondary data. The method used in this research is descriptive and analytical methods of inferential analysis method consisting of factor analysis and simple linear regression analysis. The result of this study indicate that the Work Motivation significantly influence the Auditors Performance in Inspektorat Kota Kendari, that are proven with probability value = 0,000 < 0,05. Then the hypothesis is accepted.Key Words : Work Motivation and Auditors Performance.]]>
<![CDATA[PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS PUBLIK PADA INSTANSI PEMERINTAH (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari) ]]>
<![CDATA[Safaruddin, Safaruddin]]>;
<![CDATA[Basri, Sutriana]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
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<![CDATA[ABSTRACThis research aimed to examine the effect of the application of performance-based budgeting to public accountability in government agencies. Primary data in this research were obtained from the perceptions of employees in Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with 5-point Likert scale. The statistical method used to test the hypothesis is simple linear regression analysis by means of SPSS version 20.The results of this research indicate that the application of performance-based budgeting significant effect on public accountability in government agencies. This research shows the results of determination coefficient application performance-based budgeting to the public accountability of R2 = 0.343. The figure has meaning that the application of performance-based budgeting contribution towards public accountability was 34.3%, while the remaining 65.7% was obtained from the contribution of other factors. Keywords: Performance-Based Budgeting and Public Accountability.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Amdayani, Lia]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari. Keywords: e-filing System and Taxpayer Compliance]]>
<![CDATA[PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) ]]>
<![CDATA[Sari, Ika Maya]]>;
<![CDATA[Tamrin, Nur Arvah]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
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<![CDATA[ABSTRACT The purpose of the research is knowing the effect of the application of Good Government Governance and Human Resource Competency to Information Quality Financial Statements at the Financial Management Board and Asset Kendari, 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 30 people of all staff involved in the preparation of the Local Government Finance Report at the Financial Management Board and Asset Kendari. However, just as many as 26 questionnaires can be processed.The results of this study showed that partially Good Government Governance significant effect to Information Quality Financial Statements and Human Resource Competency significant effect to Information Quality Financial Statements. Simultaneously, Good Government Governance and Human Resources Competency significant effect to Information Quality Financial Statements. This study also shows the coefficient of determination for Good Government Governance and Human Resource Competency to Information Quality Financial Statements of R2 = 0.694. The figure has meaning that the contribution of the variables X1 and X2 to Y is 69.4% and the remaining 30.6% is influenced by other factorsKeywords : Good Government Governance, Human Resource Competency, and Information Quality Financial Statements]]>
<![CDATA[PENGARUH KUALITAS AUDITOR TERHADAP TEMUAN AUDIT DENGAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN SEBAGAI VARIABEL INTERVENING (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) ]]>
<![CDATA[Dharmawati, Tuti]]>;
<![CDATA[Yusran, Indha Novitasari]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
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<![CDATA[ABSTRACTThis study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00.The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the rest 4,7% obtained from the contribution of other factors. In other words, the contribution of the auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable considered as significant.Keyword : Auditor quality, audit findings, follow-up.]]>
