THE EFFECT OF FINANCIAL STATEMENT PRESENTATION AND ACCESSIBILITY OF FINANCIAL STATEMENTS TO THE ACCOUNTABILITY OF FINANCIAL MANAGEMENT GOVERNMENT OF BENGKULU CITY

This study aims to test empirically the effect of financial statement presentation and accessibility of financial statements to the accountability of financial management goverment of Bengklu City. The object in this research is a unit of work in the area of device environment Bengkulu City Goverment. The sample in this research are the officials who worked on the working area of the device unit involved in financial management. The data in this study obtained by distributing the questionnaire directly to the officials and research samples will the be processed by using the SPSS program. Based on the test result it can be concluded that the presentation of the financial statements effect on financial management accountability, while the acessibility of financial statements does not influence on financial management acountabilit

THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu)

The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality

KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfactio

PENGAWETAN DAN PENGOLAHAN LIMBAH IKAN SERTA IKAN SEGAR MENJADI PRODUK YANG DAPAT MENINGKATKAN PENDAPATAN KELUARGA NELAYAN DI KELURAHAN MALABRO KOTA BENGKULU

This program is a community service activities with the activity of the title isPreservation and Processing of Fish Waste and Fresh Fish that can be Income GeneratingProducts for Fishermen Household in Village Malabro Bengkulu. This activity aims toequip the housewives of fishermen about fish preservation and processing of fish wasteinto products that can be sold to raise additional revenue for fishermen family in thevillage of Malabro. The results achieved from this activity is fishermen housewives havegained new knowledge about fish preservation and processing of fish waste into fishcrackers, fishermen housewives eager and motivated to immediately apply the knowledgeand skills gained from this activity, establishment of home industry by housewives offishermen engaged in the processing of fish crackers processed fish waste, fishermenhousewives have been able to preserve the fish in order to survive longer, fishermenhousewives have learned how to market their product or distributed crackers they made,which has been formed a new source of income for women in the fishing village Malabro.Keyword: Preservation, Processing, Fish Waste, Fish Crackers

NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR

This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control

LIMBAH PERTANIAN UNTUK PERBAIKAN KUALITAS LAHAN DAN PENINGKATAN PRODUKSI PADI SAWAH DI KECAMATAN PINANG BELAPIS KABUPATEN LEBONG

The people of Pinang Belapis face with the problem of declining soil quality and difficult to purchase anorganic fertilizer because of high prices and uncertain availability. The purposes of this community service are (1) to train the composting of agricultural waste materials to substitute inorganic fertilizer needs with compost and improve the quality of agricultural land by utilizing the results of composting; (2) to apply the compost to sample plots of land; (3) giving extension about the importance of organic/compost for soil and plants. Composting training is given to the boards of farmer groups. Besides composting, counseling about importance of organic fertilizer and compost in improving and maintaining soil fertility and its benefit to plants is also performed. Compost material consisting of a mixture of agricultural wastes and shrubs around the site composting is collected, chopped, and stacked layer by layer, each layer height of 20 cm. Microbes Add-Compost "Promi" is dissolved in water, and sprinkle on each layer and stacks of compacted organic material. Coating and watering is done until the compost runs out in order. Heaps of organic matter plastikagar closed with the humidity up. Compost is observed every week to measure the increase in temperature and decrease in the volume of compost. After 3 weeks, the compost is ready for harvest, as indicated by the shrinking volume of compost to about 50%, the color changes to dark brown, crumbly brittle materials, the smell is not overpowering. Then the compost is applied to the example land plot for demonstration. Keywords: organic material, compost, soil quality, agricultural waste, agricultural land

PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB)

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior

THE INFLUENCE OF INTENTION UTILIZATION AND USE OF ACCOUNTING SOFTWARE ON INDIVIDUAL PERFORMANCE: UNIFIED THEORY APPROACH OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL

This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has  significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT