cover
Contact Name
Dr. Nurna Aziza, SE., M.Si. Ak. CA
Contact Email
izabkl@gmail.com
Phone
-
Journal Mail Official
ja.feb@unib.ac.id
Editorial Address
-
Location
Kota bengkulu,
Bengkulu
INDONESIA
JURNAL AKUNTANSI
Published by Universitas Bengkulu
ISSN : 23030364     EISSN : 23030356     DOI : -
Core Subject : Economy, Education,
Jurnal Akuntansi yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bengkulu, memuat kajian-kajian akuntansi yang meliputi Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, ekonomi, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan Profesionalisme, Keuangan Perusahaan, Pendidikan Akuntansi, Perpajakan, Pasar Modal, dan Perbankan.
Arjuna Subject : -
Articles 5 Documents
akuntansi sektor publik asmawanti, dri
JURNAL AKUNTANSI Vol 1, No 8 (2005): Pengembangan kebijakan publik dalam perwujudan good goverment governance
Publisher : JURNAL AKUNTANSI

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Abstract

akuntansi
PENGARUH PARTISIPASI PENYUSUNAN RENCANA BISNIS ANGGARAN (RBA), KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA UNIVERSITAS BENGKULU Sari, Kartika Mayang; Abdullah, Abdullah
JURNAL AKUNTANSI Vol 4, No 1 (2016)
Publisher : Universitas Bengkulu

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Abstract

The research was aimed to examine and obtainempirical evidences of the influence of budgetparticipation bussiness plan, commitment oforganization, and motivation of work toperformance official at the University of Bengkulu.This research used a purposive sampling. Thesample was used in the research was 65 respondentsof official at the University of Bengkulu. The data inthis study was the primary data that has obtainedfrom the directly spread questioner to therespondens. The questionnaire distributed to 59which can be analyzed. The multiple linearregression analysis was used to analyze thehypothesis with SPSS 16 program.The result of this study explained that budgetparticipation bussiness plan, commitment oforganization, and motivation of work were positiveaffected to performance official at the University ofBengkulu.
POTENSI DAN PERAN BAITUL MAL WAT TAMWIL TERHADAP PENGEMANGAN USAHA KECIL DI KOTA JAMBI Wahyuni S, Elmiliyani
JURNAL AKUNTANSI Vol 4, No 1 (2016)
Publisher : Universitas Bengkulu

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Abstract

This research will explore the potential and role ofBMT in Jambi and to find out the influence of the roleof BMT in terms of granting financing towards thedevelopment of small businesses in Jambi, with acase study on 4 BMT, namely Al-ishlah, BMTKossuma (Salimah), BMT Bina Insan Sejahtera (BIS)and BMT Mayitoh. This research uses a quantitativeapproach with the objective to examine therelationship between the variables examinedthrough hypothesis testing. To know the influence ofthe role of BMT in terms of granting financingtowards the development of small businesses inJambi used linear regression equation of simplemodels. The results showed that the potential smallbusiness development towards the BMT in Jambi is inthe category either, for the application of the role ofBMT towards the development of small businesses inJambi is in the category is good enough, and therewas a significant influence between the role of BMTin terms of granting financing towards thedevelopment of small businesses in Jambi.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Nikmah, Nikmah; Apriyanti, Hera
JURNAL AKUNTANSI Vol 4, No 1 (2016)
Publisher : Universitas Bengkulu

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Abstract

Many studies have been conducted to examine therelationship between intellectual capital andfinancial performance. However, those study stillshowed some inconsistencies. Therefore, this studyaimed to reexamine the effect of intellectual capitalon financial performance. The sample consists of 21manufacturing firms listed in Indonesia StockExchange during the observation period 2010-2013which chosen by purposive sampling method. Thetest results show that intellectual capital haspositive effect on financial performance whichmeasured by return on asset, market to book value ,market capital and earning per share, butintellectual capital has not effect on asset turnover.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH DI PROVINSI BENGKULU Sari, Dian Purnama; Ilyas, Fitrawati
JURNAL AKUNTANSI Vol 4, No 1 (2016)
Publisher : Universitas Bengkulu

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Abstract

This research aims to provide evidence the influence of per-capita income, population, and inflation on local tax revenue in province of Bengkulu during 5 years of observation, that is, since 2009 until 2013. The population in this research are all districts / cities in the province of Bengkulu. Data used in this research is secondary data publicated by Bureau of Statistics Central (BPS) Bengkulu province. The information contains data of local tax revenue, GDP, population, and inflation with a total sample of 10 districts / cities in the province of Bengkulu. Data analyzed using IBM SPSS version 20.0 with a statistical test multiple regression analysis, test the classical assumption of normality test, multicollinearity, heterocedastisity, and autocorrelation test. Hypothesis tested by using F test and t-test. The results of hypothesis testing find that the per-capita income (GDP) has possitive effect on the local tax revenues, while the population has no possitive effect, and inflation has no negative effect on local tax revenues in the district / cities of Bengkulu province.Keywords : Local Taxes, Per-Capita Income, Total population, Inflation

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