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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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INTERNAL FRAUD AT SYARIAH BANKING IN INDONESIA IS A CERTAINTY Hamdani Hamdani
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.84 KB) | DOI: 10.33062/ajb.v1i2.30

Abstract

This research has been describing an internal fraud happened at Syariah Banking in Indonesia. The development of Syariah banking should have to be in compliance with a good internal controlling system and management, otherwise, the internal fraud would happen either internally or externally. The bank with syariah principles should have to be applied accordingly in order to avoid any internal fraud happened in it which is tauhid, syariah and moral values. Nevertheless, such a value application is not quite easy to be implemented refers to Nabi Muhammad SAW has been shown the implementation of shidiq, fatonah, amanah and tabligh (ShiFat).Keyword : Internal fraud 
THE ANALYSIS OF THE COMPANIES PROFITABILITY LEVEL EITHER BEFORE OR AFTER THE MERGER (Case Study Upon 7 Open Companies in 2012) Lala Intan Gemala Sari; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.622 KB) | DOI: 10.33062/ajb.v2i02.98

Abstract

This study aims to analyze the profitability of companies before and after merger. The study of the population is the registered companies in Indonesia Stock Exchange in 2012. Having applied technical purposive sampling, finally this study has selected 7 companies as the research samples. The level of profitability of companies assessed using the Return On Asset (ROA), Return On Investment (ROI), Return On Equit (ROE), Earning Per Share (EPS). Observation period of this study is one year before and one year after merger. Statistic test used is normality one sample test. The result determined that there had not been any increasing of the ROA of the companies happened after the merger. However, the ROE, ROI and EPS had been increased.Keywords: merger, acquisition, profitability ratio.
THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.731 KB) | DOI: 10.33062/ajb.v1i1.75

Abstract

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.Keywords: Addition Taxpayer Number, Tax Audit, Tax Assessment, Tax Compliance, Tax Revenue.
INFLUENT OF FINANCIAL CAPITAL ON ITS RENTABILITY AT COOPERATIVE OWN BY THE EMPLOYEE OF THE CITY OF SUKABUMI (KPRI-PKS) Nani Pujiastuti
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.318 KB) | DOI: 10.33062/ajb.v2i1.12

Abstract

The study is carried out to understand the problems on the financial capital, its rentability, and the influent of rentability on the financial capital at the Cooperative Own by the Employee of the City of Sukabumi (KPRI-PKS). The method used in this study is a descriptive associative. This methode is used to provide solution to the question on casual’s relation or influence of two variables. Correlation analysis technique, determination and regression is used. The data used in this study is the secondary data which was gathered from the financial report balance sheet and from the calculation net income (SHU) report. For collection of the data in this study is done through field research and literature survey. The study indicates, that the financial capital of KPRI-PKS from 2009-2013 is increased annually. The highest financial capital is reached in 2011 with total financial capital of IRD 757.982.120 and the lowest is in 2013 with the financial capital of IDR 368.134.591. The value of their capital rentability is fluctuated, but the trend is declining. The rentability value in 2009 could reach 15.70% and the lowest is in 2011 which is only 6.75%. It is clearly showed the during 2009 to 2011 the rentability is drop significantly due to the increase of financial capital percentage compare to the increase of SHU percentage. While between 2012 and 2013 rentability of the financial capital is smaller and the percentage of SHU increased. Based on this study, the financial capital do positively influence the rentability up to 61% and the rest of 39% is influenced by other factors which are not included in this study.Keywords : Financial capital, rentability. 
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.915 KB) | DOI: 10.33062/ajb.v2i02.92

Abstract

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.Keywords: tax avoidance, corporate governance, audit committee, the proportion of independent board of commissioners, ownership institutional, audit quality.
THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE Desy Anggrarini; Eindye Taufiq
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.612 KB) | DOI: 10.33062/ajb.v1i2.31

Abstract

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.Keywords :  The size of a commissioners board, the size of a company, and the environmental disclosure. 
THE EFFECT OF VOLUNTARY DISCLOSURE UPON THE EARNINGS RESPONSE COEFFICIENT Ridla Tsamrotul Fuady
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.803 KB) | DOI: 10.33062/ajb.v2i1.8

Abstract

This research aims to examine the effect of voluntary disclosure by calculating the unexpected earnings and being measured thru the voluntary disclosure index upon the earning response coefficient measured by cumulative abnormal return and leverage, price to book value and the size of a company which is controlled variable. This research has been covering all the emitents on the Syariah Share Index which is the Jakarta Islamic Index (JII) registered at the Indonesia Stock Exchange (BEI) in 2014. The indicator of the voluntary disclosure has adopted the index of Global Reporting Initiative (GRI) G4 version (the newest) refers to 3 (three) selected main components which is the Economic performance, social and environment performance. Data collection method has applied a documentation study which is by studying the evident, scientific paper, article, journal and website relating to the research objects. The result of the research has indicated that an empiric study can not describe the effects of the voluntary disclosure upon the earning response coefficient (ERC). The same conclusion has been obtained regarding each kind of voluntary disclosure which is the voluntary disclosure related to the financial information and the voluntary disclosure related to the social and environment information.Keywords : Voluntary disclosure, earnings response coefficient, Jakarta Islamic Index.
THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange) Yuli Anwar; Etty Murwaningsari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.227 KB) | DOI: 10.33062/ajb.v2i02.101

Abstract

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.Keywords: non performing loan, capital adequacy ratio, return on asset 
PNPB CREDIT MANAGEMENT AT THE MINISTRY OF ESDM Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.829 KB) | DOI: 10.33062/ajb.v1i1.76

Abstract

State Non-taxable Revenue (PNBP) from the energy and mineral sources (ESDM) sectors, particularly at Oil and earth gas(Migas) sector, coal and mineral sector, are very significant revenue of the state which is State Non-taxable Revenue described on the National budget and revenue(APBN). Actually there are still a lot of BUMN, BUMD, private companies which have not paid yet their PNBP to the Ministry of ESDM.. This research aims to recognize empirically the system of PNBP management within the Ministry of ESDM. This research has applied an analytical descriptive method which is a method to provide an actual condition regarding the credit management. The State revenue refers to PNBP credit has still been beyond the expectation due to a slow process of PNBP credit administration as well as the organization management which has not been running well. An effort to speed up the process should have to be applied refers to the efficiency of the related sources consumed such as time, cost and manpower. An effort to develop the effectiveness of State credit administration should have to be applied by improving the organization performance to maximize the result of the State credit management.
THE EFFECT OF THE QUALITY MANAGEMENT SYSTEM ISO 9001:2008 AND THE CONTRIBUTION OF THE INTERNAL AUDIT UPON THE ORGANIZATIONAL PERFORMANCE AT LP3I (The Educational Education and Indonesia Professional Development) Kamilah Sa’diah; Istianingsih Istianingsih
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.252 KB) | DOI: 10.33062/ajb.v2i1.13

Abstract

This research aims to determine the effect of the quality management system ISO 9001:2008 and the contribution of the internal audit upon the organizational performance. The quality management system ISO 9001:2008 has been focusing to 8 (eight) dimensions, namely customer focus, leadership, involvement of people, process approach, management system, factual approach to decision-making, mutual beneficial supplier relationship and continuous improvement. The population of this research was LP3I employees who have received the training on ISO 9001: 2008. The sampling technique used total sampling method, where the number of samples is equal to the population. Methods of data analysis using Structural Equation Modelling (SEM), with validity and reliability testing, goodness-of fit tests and hypothesis testing. The results of this research has indicated that the quality management system ISO 9001: 2008 and the contribution of the internal audit have a significant effect on the organizational performance through the operational performance. However, the contribution of the internal audit has no effect on business performance.Keywords: Quality Management System ISO 9001:2008, Structural Equation Modelling, The Contribution of the Internal Audit.

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