JURNAL FAIRNESS最新文献

Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi 信息技术、管理参与和会计信息系统用户能力对会计科员工绩效的影响

JURNAL FAIRNESS Pub Date : 2024-07-03 DOI: 10.33369/fairness.v11i3.35594

JurnalFairness–MagisterAkuntansiUniversitasBengkul, Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan, Pemakai Sistem, Informasi Akuntansi, Terhadap Kinerja, K. Bagian, Akunatansi Choyrul Anuar, Darman Usman, dan Kemampuasn, Infromasi Akuntansi, Akuntansi.Penelitian

{"title":"Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Bagian Akunatansi","authors":"JurnalFairness–MagisterAkuntansiUniversitasBengkul, Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan, Pemakai Sistem, Informasi Akuntansi, Terhadap Kinerja, K. Bagian, Akunatansi Choyrul Anuar, Darman Usman, dan Kemampuasn, Infromasi Akuntansi, Akuntansi.Penelitian","doi":"10.33369/fairness.v11i3.35594","DOIUrl":"https://doi.org/10.33369/fairness.v11i3.35594","url":null,"abstract":"This study aims to examine the influence of information technology, management participation, and the ability of users of accounting information systems on the performance of accounting employees. This study uses a quantitative approach. Respondents in this study were 40 accounting employees at the automotive company in the city of Bengkulu. This study collected primary data with a questionnaire. The selection of samples tested in this study using purposive sampling. The data were analyzed by using multiple linear regression analysis with SPSS program. \u0000The results show the management participation has a positive effect on the performance of accounting employess,but information technology no influence on the performance of employees in the accounting department, and the ability of users of accounting information systems no influence the performance of employees in accounting,","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"17 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141681546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU 明古鲁省 Baitul maal hidayatullah 的宗教基金管理问责制

JURNAL FAIRNESS Pub Date : 2024-07-03 DOI: 10.33369/fairness.v11i1.35599

Henawati, Fadli

{"title":"AKUNTABILITAS PENGELOLAAN WAKAF PADA BAITUL MAAL HIDAYATULLAH PROVINSI BENGKULU","authors":"Henawati, Fadli","doi":"10.33369/fairness.v11i1.35599","DOIUrl":"https://doi.org/10.33369/fairness.v11i1.35599","url":null,"abstract":"Accountability is important for a waqf management institution. There arevarious ways an institution can demonstrate accountability. This study aims to describethe practice of the accountability of waqf management at Baitul Maal HidayatullahBengkulu. This type of research is a qualitative research with descriptive qualitativeresearch type. This study focuses on 5 accountability mechanisms, namely reportingand disclosure, performance appraisal and evaluation, participation, self-regulation andsocial auditing.The results show that in reporting and disclosure, the financial statements ofwaqf use PSAK 109 and are consolidated with the central Baitul Maal Hidayatullah,data recording of waqf assets in the form of immovable assets is submitted to thedepartment of waqf assets and reports are submitted through various media. In theperformance appraisal and evaluation accountability mechanism, Baitul MaalHidayatullah carries out an evaluation once a month and uses Key PerformanceIndicators as performance appraisal indicators. In the participatory accountabilitymechanism, Baitul Maal Hidayatullah management publishes program plans throughvarious media, involves observers in the implementation of the waqf program, involvesall administrators in institutional decision making. In the self-regulation accountabilitymechanism, the Baitul Maal Hidayatullah administrators provide rewards andpunishments to improve the performance of the management and consult with theRegional Leadership Council and the central Baitul Maal Hidayatullah in resolving waqfproblems. In the social audit accountability mechanism, the management of Baitul MaalHidayatullah provides special media for community aspirations, plays a role in helpingsocial problems and is already responsible for the waqf mandated by the supervisor.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"120 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Kinerja Keuangan 环境绩效和环境成本对财务绩效的影响

JURNAL FAIRNESS Pub Date : 2024-07-03 DOI: 10.33369/fairness.v11i3.35597

Rizka Annisya Putri Latifah, Nikmah

引用次数: 0

DETERMINAN FRAUD PREVENTION DALAM PENGELOLAAN DANA DESA 村级资金管理中预防欺诈的决定因素

JURNAL FAIRNESS Pub Date : 2024-06-12 DOI: 10.33369/fairness.v14i1.34983

Anandita Zulia Putri, Reni Apriyani, Yennisa

{"title":"DETERMINAN FRAUD PREVENTION DALAM PENGELOLAAN DANA DESA","authors":"Anandita Zulia Putri, Reni Apriyani, Yennisa","doi":"10.33369/fairness.v14i1.34983","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.34983","url":null,"abstract":"Fraud rentan terjadi di pemerintahan sektor publik, terutama lembaga pemerintah desa dalam pengelolaan dana desa. Hal tersebut ditunjukkan berdasarkan data dari Indonesian Corrpution Watch lembaga pemerintah desa dan dana desa berada di urutan pertama yang rentan terjadi kasus korupsi di Indonesia. Penelitian ini menguji dan memperoleh bukti empiris pengaruh positif kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance terhadap pencegahan fraud pada pengelolaan dana desa. Pendekatan pada penelitian ini yaitu kuantitatif berupa data primer dengan menggunakan kuesioner sebagai sumber data. Purposive sampling dengan kriteria berdasarkan Permendagri No. 20 Tahun 2018 digunakan dalam proses pengambilan sampel, dan terdapat 210 responden. Metode untuk pengumpulan sampel yang ditetapkan dengan purposive sampling dengan kriteria yang mengacu pada Permendagri No. 20 Tahun 2018 dan total sampel sebanyak 210 responden. Metode pengujian data yaitu uji statistik deskriptif, uji kualitas data, dan uji hipotesis. Temuan penelitian ini menunjukkan bahwa kompetensi aparatur desa, efektivitas pengendalian internal, whistleblowing system, dan good corporate governance berpengaruh positif terhadap pencegahan fraud dalam pengelolaan dana desa. Hasil penelitian ini dapat memberikan kontribusi bagi pemerintah desa dalam upaya langkap preventif untuk mencegah fraud disektor publik khususnya pemerintah desa","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"136 52","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH METODE RGEC TERHADAP NILAI PERUSAHAAN PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI RGC 方法对在交易所上市的传统银行公司价值的影响

JURNAL FAIRNESS Pub Date : 2024-04-03 DOI: 10.33369/fairness.v14i1.33697

Rahandhika Ivan Adyaksana, Vidya Vitta Adhivinna, M.Sulkhanul Umam, Fitria Nuri Agustin

引用次数: 0

STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG) 布姆代斯增加村庄原始收入的战略（对雷让勒邦县南库鲁分区 RIMBO REAP 村布姆代斯 SARI TANI 的研究）

JURNAL FAIRNESS Pub Date : 2024-04-03 DOI: 10.33369/fairness.v14i1.33696

Yopisah, Fadli, Lisa M.N Puspita

{"title":"STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG)","authors":"Yopisah, Fadli, Lisa M.N Puspita","doi":"10.33369/fairness.v14i1.33696","DOIUrl":"https://doi.org/10.33369/fairness.v14i1.33696","url":null,"abstract":"The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"49 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140746997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN) 影响村级资金管理问责制的因素（对 sleman 地区有独立 idm 前提的 kalurahan 的个案研究）

JURNAL FAIRNESS Pub Date : 2024-04-03 DOI: 10.33369/fairness.v14i1.33698

Vidya Vitta Adhivinna, Raafi Astrian Yudhistira, Ratna Purnama Sari, Rahandhika Ivan Adyaksana

引用次数: 0

PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI 以企业社会责任为中介变量的公司治理披露对避税的影响

JURNAL FAIRNESS Pub Date : 2024-01-17 DOI: 10.33369/fairness.v13i3.32548

Husaini, Nikmah, Kiki Rezki Amanda

引用次数: 0

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN 管理层所有权、机构所有权和审计委员会对财务业绩的影响

JURNAL FAIRNESS Pub Date : 2024-01-16 DOI: 10.33369/fairness.v13i3.32547

Novita Sari, Bunga Putri Praselia

{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN","authors":"Novita Sari, Bunga Putri Praselia","doi":"10.33369/fairness.v13i3.32547","DOIUrl":"https://doi.org/10.33369/fairness.v13i3.32547","url":null,"abstract":"Financial performance is a measure of the extent to which an entity or company achieves its financial and operational goals. Operational activities in a banking can be seen from the financial conditions in a period, both in terms of collecting funds and distributing funds. This research aims to determine the effect of managerial ownership, institutional ownership, and audit committee on financial performance using banking companies from 2016-2022. This research uses secondary data. The sample used in this research was 36 companies with 252 observations. The results of this research indicate that the managerial ownership variable has a positive effect on financial performance. Meanwhile, institutional ownership and audit committee have no effect on financial performance. The implications of this research for investors and future researchers are that it can be used as material for consideration by management, shareholders, investors and other interested parties in making investment decisions and policies, so that it can produce optimal investment and it is hoped that the results of this research can become a reference. in subsequent research with similar research. Based on the results of this research, it is recommended that future researchers can increase the research sample by increasing the number of samples by increasing the number of companies or increasing the number of years of observation.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":" 93","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN KEBERHASILAN USAHA PADA SENTRA KERAJINAN GERABAH 陶器工艺中心业务成功的决定因素

JURNAL FAIRNESS Pub Date : 2023-12-19 DOI: 10.33369/fairness.v13i3.31895

Anandita Zulia Putri, Idha Ayu Isnaini, Ningrum Pramudiati

引用次数: 0