cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
Arjuna Subject : -
Articles 141 Documents
 5   6   7   8   9 
Analysis of Factors That Affecting on Use E-Bupot 23/26 Andi Muhammad Dahlan
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The e-Bupot 23/26 application is used to make evidence of withholding and reporting Income Tax Article 23/26. There are many factors that affect the use of the application. This study aims to examine and analyze the effect of perceived usefulness, ease of use, and behavior control on the use of e-Bupot 23/26 at the North Makassar Pratama Tax Service Office. This study uses a quantitative approach through a questionnaire. There are 50 samples analyzed with multiple linear analysis model. The results showed that perceived usefulness had a positive and significant effect on the use of e-Bupot 23/26. However, perceived ease of use and perceived behavior control have no effect on the use of e-Bupot 23/26 due to the use of the application, which is still only for most taxpayers.
Implementation of Regional Public Service Agency (PPK-BLUD) Financial Management Patterns and Its Impact on Performance at the Regional General Hospital of Majene Regency Nur Fadila; Safriansyah
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the implementation of financial management patterns for regional public service agencies (PPK-BLUD) and their impact on performance. finance at the Regional General Hospital (RSUD) Majene Regency. This research uses descriptive qualitative method with the sampling technique using purposive sampling. The data collection method was done by interview and documentation techniques. The results of this study can be concluded that the implementation of the financial management pattern of regional public service agencies (PPK-BLUD) in the Majene District Hospital has mostly followed Permendagri regulation number 79 of 2018 concerning Regional Public Service Bodies so that it has an impact on improving financial performance.
The Effect of Capital Structure, Working Capital Turnover and Firm Size on Firm Value of Listed Companies Under Indonesia Stock Exchange’s Property and Real Estate Sector for the Period 2018-2021 Shintya Rinaldy; Meily Y.B. Kalalo
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research to determine the effect of capital structure, working capital turnover, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange for the 2018 – 2021 periods. Capital structure is calculated by Debt to Equity Ratio (DER), working capital turnover is calculated by Working Capital Turnover (WCT), firm size is calculated by Natural Logarithm of Total Assets (Ln), and firm value is calculated by Price to Book Value (PBV). This study uses a quantitative method with purposive sampling as a method of selecting samples and 30 companies were chosen as samples. There are 120 observations obtained in this observation. The data analysis is multiple linear regressions with IBM SPSS 25 as data processing. The careful results shows that capital structure had a positive and not significant effect on firm value, working capital turnover had a positive effect on firm value, and firm size hurt firm value. Keywords: Capital Structure, Working Capital Turnover, Firm Size, Firm Value
Are Sustainability Disclosure and Tax Avoidance Associated With Firm Risk? Syafrudin Bachtiar Ramadhani; Amrie Firmansyah
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial and non-financial information issued by the company can be used as material for investment analysis by investors in the capital market. This study examines the effect of sustainability disclosure and tax avoidance on firm risk. Research data is sourced from financial reports, annual reports, sustainability reports and information on share prices of mining sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. Data obtained from www.idx.co.id, www.idnfinancials.com, www.finance.yahoo.com, and the company's official website. Based on purposive sampling, the total sample used in this study amounted to 56 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. This study suggests that sustainability disclosure is positively associated with corporate risk, while tax avoidance is not associated with firm risk. This research indicates that the Financial Services Authority needs to monitor company activities and policies that can increase company risk to improve investor protection in the Indonesian capital market.
The Influence of Dividends on the Earnings Quality (Empirical Study on Manufacturing Firms Listed on the Indonesia Stock Exchange 2016-2020) Faiz Luthfi Saka; Andrian Budi Prasetyo
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of dividends on earnings quality in manufacturing sector firms listed on the Indonesia Stock Exchange 2016-2020, because there are several cases of manipulation of financial statements by firms that have been listed on Indonesia Stock Exchange, such as PT Garuda Indonesia.. In this study, the research model used is to use several dividend proxied as independent variables such as dividend payments, dividend size, dividend changes, dividend persistence and earnings quality as the dependent variables proxied by three models, namely absolute value of discretionary accruals (ADA), absolute value of accrual quality (AAQ) and accrual quality (AQ). The population used in this study are manufacturing firms listed on the Indonesia Stock Exchange in the 2016-2020 period. The selected sample is 450 financial statements consisting of 81 manufacturing firms that are in accordance with the research criteria. In testing the hypothesis using regression analysis. The results show that dividend payments, increasing the amount of dividends distributed and dividend persistence have a significant and negative effect on earnings quality as proxied by ADA and AAQ and AQ. However, dividend size does not have a significant effect on earnings quality.
The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating Nia Suryani; Djuminah Djuminah
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.66

Abstract

The primary objective of this study is to determine the impact of both earnings management and tax planning towards the value of the firm, corporate governance is measured by using score CGPI as moderating variable. This study uses purposive sampling method that generates 40 samples of company listings on the Indonesia Stock Exchange (IDX) and registered in participation Corporate Governance Perception Index (CGPI) during 2012 until 2015.Based on the test result of regression analysis it showed that earnings management practices which is measured by using discretionary accrual shows regression coefficients of 2,557 with p-value of 0,015 or p-value is below 0,05, so it has negative impact to the value of the firm, then it can be concluded that the existence of earnings management can reduce the value of the firm. Tax planning activity is measured by using Cash_ETR which shows regression coefficients -0.956 with a p-value of 0,005 or p-value is below 0,05, which means it gives a negative impact to the value of the firm, so it can be concluded that the higher level of tax planning by management will have an impact on the declining value of the firm. Furthermore, corporate governance which is measured using the CGPI’s score is not a moderating variable between earnings management and value of the firm, showed by p-value of 0,090, whereas the relationships of tax planning and value of the firm can be moderated by corporate governance, showed by p-value of 0,024.Keywords: CGPI’s Score, Corporate Governance, Discretionary Accrual, Earnings Management, Tax Planning, Value of the Firm
Analysis of Value Decrease Loss Reserve Policy (Case Study in PT Bank “X”, Tbk) Asyraf Firas Abdurrasyid; Evita Puspitasari
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.67

Abstract

This research is aimed to analyze how banks implement policies regarding impairment for allowance losses after the application of FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55, and also to analyze how banks exercise professional judgment in their obligation to implement the impairment of the allowance losses policy.This is a qualitative research, where the case study is used as a method of choice. The case study methods used in this research are Explanation Building and Pattern Matching. The company which is used as a subject of this research is a bank that has gone public and has implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55.The result of the analysis using Explanation Building illustrates that the bank has fully implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 55 and there are policies that are discreet to the management. The analysis which uses Pattern Matching indicates that in the process of constructing the impairment for allowance losses policy, the bank has exercised professional judgment principles based on the framework established by the Institute of Chartered Accountants Scotland.Keywords: Accounting Policy, Case Study, Impairment for Allowance Losses, Professional Judgment
The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS) Nanik Dwi Saratih; Willy Abdillah
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.68

Abstract

Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality
Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management Susi Handayani; Pujiono Pujiono
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.69

Abstract

The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.Keywords: ISO, service quality, student satisfaction, total quality management
Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014) Rega Chairunnisya; Afrizal Afrizal; Wirmie Eka Putra
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.70

Abstract

This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period of 2011-2014 which was chosen by purposive sampling and 28 companies in criteria were obtained.This research used the multiple linear regression for data analysis. The results of the research showed that (1) broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage had a simultaneous influence to accounting conservatism, (2) broad size, firm size, and firm risk had a partial influence to accounting conservatism, (3) audit committee, growth opportunities, capital intensity, and leverage do not have partial influence to accounting conservatism.Keywords: Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage

Page 7 of 15 | Total Record : 141

 5   6   7   8   9 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2025): June Vol. 9 No. 1 (2024): June Vol. 8 No. 2 (2023): December Vol. 8 No. 1 (2023): June Vol. 7 No. 2 (2022): December Vol 7, No 1 (2022) Vol. 7 No. 1 (2022): June Vol. 6 No. 2 (2021): December Vol 6, No 2 (2021) Vol 6, No 1 (2021) Vol. 6 No. 1 (2021): June Vol 5, No 2 (2020) Vol. 5 No. 2 (2020): December Vol. 5 No. 1 (2020): June Vol 5, No 1 (2020) Vol 4, No 2 (2019) Vol. 4 No. 2 (2019): December Vol 4, No 1 (2019) Vol. 4 No. 1 (2019): June Vol 3, No 2 (2018) Vol. 3 No. 2 (2018): December Vol 3, No 1 (2018) Vol. 3 No. 1 (2018): June Vol. 2 No. 2 (2017): December Vol 2, No 2 (2017) Vol 2, No 1 (2017) Vol. 2 No. 1 (2017): June Vol 1, No 1 (2016) Vol. 1 No. 1 (2016): June More Issue