JURNAL FAIRNESS最新文献_第7页

FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v5i2.15305

Nikmah Nikmah, Sitohang Pardamean

{"title":"FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT","authors":"Nikmah Nikmah, Sitohang Pardamean","doi":"10.33369/fairness.v5i2.15305","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15305","url":null,"abstract":"This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123551053","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: 1

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU 影响班古鲁大学公共服务机构财务管理的有效因素

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v5i2.15306

H. Husaini, Siti Aisyah, Hasrini Verawati

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU","authors":"H. Husaini, Siti Aisyah, Hasrini Verawati","doi":"10.33369/fairness.v5i2.15306","DOIUrl":"https://doi.org/10.33369/fairness.v5i2.15306","url":null,"abstract":"This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control and governance of the effectiveness of financial management This research was conducted by giving questionnaires to financial managers University of Bengkulu that have been based on the ease of obtaining the sample. The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117340851","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

ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH 对政府内部控制系统实施及其对区域财务管理影响的分析

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i3.15287

Dika Jaya Apriani, Irwansyah Irwansyah, Baihaqi Baihaqi

{"title":"ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH","authors":"Dika Jaya Apriani, Irwansyah Irwansyah, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i3.15287","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15287","url":null,"abstract":"This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126674439","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

ANALISIS PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, PENDIDIKAN-LATIHAN (DIKLAT), DAN PENGALAMAN KERJA TERHADAP KINERJA PENYUSUN LAPORAN KEUANGAN PEMERINTAH DAERAH 分析政府会计标准、实践和地方政府财务报表管理人员工作经验的影响

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i1.15275

Puji Rahayu Harlina, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi

引用次数: 0

ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu) 对会计学专业学生对审计专业的会计理解水平分析(班古鲁大学学生s1会计学课程的实证研究研究、穆罕默德大学、班古鲁大学和开放大学的实证研究)

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i1.15279

Kresnawati Kresnawati

引用次数: 0

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU 分析影响小额信贷决策以及其与我们自己的PT BANK (PERSERO) TBK工作单位PALEMBANG arief2省工作关系的因素

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i1.15277

Yun Fitriano, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU","authors":"Yun Fitriano, Fachruzzaman Fachruzzaman, Baihaqi Baihaqi","doi":"10.33369/fairness.v3i1.15277","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15277","url":null,"abstract":"This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116485185","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 KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI 信息系统质量、信息质量、USEFULNESS对会计软件最终用户满意度的影响

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i2.15282

Dian Kurniawati, Ridwan Nurazi, Lisa Martiah

{"title":"PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI","authors":"Dian Kurniawati, Ridwan Nurazi, Lisa Martiah","doi":"10.33369/fairness.v3i2.15282","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15282","url":null,"abstract":"The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124807845","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: 4

PENGARUH DANA ALOKASI UMUM TERHADAP PENDAPATAN ASLI DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi Pada Pemerintah Kabupaten/Kota Se-Sumbagsel Tahun 2008-2012) 公共分配资金对资本支出作为干预变量的本土收入的影响(2014 -2012年度区政府/市政府研究)

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v3i2.15281

Deo Rizki Vanchris, Fadli Fadli, Siti Aisyah

引用次数: 0

INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT 客户诚信、风险评估审计和审计证据的有效性

JURNAL FAIRNESS Pub Date : 2021-04-01 DOI: 10.33369/fairness.v5i3.15319

A. Agus

引用次数: 0

CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC COVID-19大流行期间明库鲁银行总行的信贷风险管理

JURNAL FAIRNESS Pub Date : 2021-03-31 DOI: 10.33369/FAIRNESS.V10I1.15230

Tri Martini, H. Husaini, Novita Sari

引用次数: 0