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The Accounting Journal of Binaniaga

Accounting
Website

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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THE IMPACT OF THE UNPAYABLE ACCOUNTS RECEIVABLE ON THE LIQUIDITY LEVEL AT PT ABC Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The capability of a company to settle down its short-term liabilities hasbeen one factor to determine whether the financial of a company is good or not. This kind of capability is the liquidity level. One factor that has determined the company’s liquidity level whether it is huge or small one is depending on the total of the accounts receivable owned by the company. The method of this research has applied the associative descriptive method describing the connection of two or more variables.To identify the liquidity level of the company, it has been applying a proxy analysis of liquidity ratio. Identifying the impact of the unpayable accounts receivable on the liquidity level has been applying a simple regression equation. The test result using t-test has indicated a significant effect. Moreover, it has been noticed that the amountof unpayable account receivables has been determining the liquidity level of the company. The suggestion to increase the liquidity level is by reducing the total amount of current liabilities.Keywords: bad debt, liquidity, account receivable

THE INFLUENCE OF APPLICATION SYSTEM QUALITY CONTROL IN THE PERFORMANCE OF AUDITORS (EMPIRICAL STUDIES) ABC KAP IN SOUTH JAKARTA IN 2009 – 2013 Blasius Febriyanto; Trisno Saputro; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

This study has the objective to determine the effect the independence, professionalism, professional ethics and integrity of client understanding of the performance of the auditors on an empirical study of the public accounting firm ABC in South Jakarta. The method used in sampling is convenience sampling. The number of questionnaires distributed 150 questionnaires. However, the back and can be used for further analysis of 120 questionnaires. Analysis of the data is to use multiple linear regression coefficient of determination see, the value of F statistics and statistical t. Results of this study showed that the independence, professionalism and ethics of the profession positive effect on the performance of auditors while understanding client integrity negative effect on the performance of auditors.Keywords: Independent, Profesionalisme, Ethic of Professional, Client Integrity and Auditors Performance

ANALYSIS OF WORKING CAPITAL TURNOVER IMPACT TOWARD PROFITABILITY AND ACCOUNTING IMPLICATION AT PT. MULTI STRADA ARAH SARANA Tbk. Muhammad Nur Rizqi
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Abstract. This research is meant to examine the working capital cash flow which are consist of three sub variables: cash flow (X1), receivable turnover (X2), and inventory turnover (X3) as the independent variables to profitability as (Y) variable. The data is taken from financial statements in form of balance sheet and income statements that have been audited at one of the national tires company, PT. Multi Strada Arah Sarana. Tbk in the past 7 years for 2010-2016 periods. Multiple linear regressions, coefficient determination, coefficient correlation and T-test are used to analyze the impact of working capital turnover, receivable turnover, and inventory turnover toward profitability in the company. In the other hand, descriptive analysis is used to analyze the accounting implication. The result of this research shows that there is 38.6%, a small impact between cash flow, account receivable turnover and inventory turnover on the coefficient determination test, but the others are 61,4%. The T-test shows that cash flow, account receivable turnover and inventory turnover has no significant impact toward ROI. This result is strengthen by F-test (Anova) which says that there is no impact between the independent variables (cash flow, receivable turnover, and inventory turnover) at the same time toward profitability (ROI). Accounting implication meant in this study is the basic impact from account receivable and inventory as current assets that shows the company sells more on credit sales. In the other hand, the inventory turnover shows that the sales really often happen. In this case, the company should pay attention to the cash flow because it will give some information about the use and the function of net cash.Keywords: capital working, ROI, and operating activity.

THE EFFECT OF TAX MORALITY, TAX CULTURE, AND GOOD GOVERNANCE TO TAXPAYERS COMPLIANCE Indar Khaerunnisa; Adi Wiratno; Elvira Luthan
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

This study aims to determine how the effect of the tax morality of the level of participation of citizens, the confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, deterrence factors, and the tax system to tax compliance. how cultural influences taxes consist of the respondents to react to the tax culture is a relationship between the tax authorities and the taxpayer, tax regulations and the national culture of tax compliance. how the influence of good governance such as human resources, information technology, organizational structure, processes and procedures as well as financial resources and incentives for tax compliance of corporate entities registered in the National Construction Contractors Association of Indonesia. Data obtained by sending a questionnaire to the members of the Bogor City GAPENSI 80 respondents with data analysis using Partial Least Square (PLS). Hypothesis testing results show that the path coefficient relationship between tax morality of compliance of tax of 0.3655 and the value of t-statistic of 3.0149 (> 1.96), testing hypotheses for testing the path coefficient relationship between culture variable tax on tax compliance at 0.2352 and the value of t-statistic of 2.1832 (>1.96), and the third hypothesis testing path coefficient value of the relationship between good governance on tax compliance by 0.2983 with a t-statistic values of 2.5984 (>1.96). Keywords: Tax Morality,Tax Culture, Good Governance, Compliance of Taxpayer

The Effect of Rentability Ratio, Solvability Ratio, Liquidity Ratio upon the Company’s Value (Emperical Study of Mining companies Sub Sector of Metal and Other Mineral Registered in The Indonesia Stock Exchange in 2012 – 2016) Gilang Ramadhan Fajri
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

This research is an empiric study to examine The Effect of Rentability Ratio, Solvability Ratio, Liquidity Ratio upon the Company’s Value (Empiric Study of the Mining Company, Sub Sector Metal and other Mineral registered in the Indonesia Stock Exchange in 2012 – 2016) and sampling technique has applied purposive sampling which are 7 of 9 companies registered in the Indonesia Stock Exchange. The objective of this research is to prove the Effect of Solvability ratio, Liquidity ratio and Rentability ratio upon the Company’s value measured by Price Book Value (PBV) and which variables have been more dominantly affecting Price Book Value (PBV) The analysis techniques which have been used in this research are classical assumption, multiple linear regression and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the reliability of the research model using level of significance of 10%. Moreover, the examination of classical assumption test has been covering normality test, multicolinierity test, heteroscedasticity test and autocorrelation test, the effect of independent variable upon dependent variable refers to the company’s book value (PBV) which is only 0.17 or equals to 17%. However the remaining value of 0.83 or equals to 83% has been described by other variables which are not included in this research and the result of the research of the variables being used for the period of variable debt to assets (DAR) which has been most dominantly affecting the company’s value of 0.627 or 62.7 %.Keywords : Gross Profit Margin (GPM), Return On Equity (ROE), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Current Ratio, Price Book Value (PBV).

The Effect of Capital Expenditure and Investment on Income Inequality, Jouzar Farouq Ishak; Amelia Rizky Alamanda; R.Wendi Rusmawan Kusumah
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

The purpose of this study to give empirical evidence and examines theinfluence of capital expenditure and investment on income inequality at The SpecialAdministrative Region of Yogyakarta. The research objects are The SpecialAdministrative Region of Yogyakarta by considering pooled data and the samplingdesign as purposive sampling. The sampling here is confined to specific types ofpeople who can provide the desired information, either because they are the onlyones who have it, or conform to some criteria set by the researcher. This analysisuses multiple regression analysis is a statistical technique to predict the variance inthe dependent variable by regressing the independent variables against it. The resultof research shows that capital expenditure has no significant influence on incomeinequality in The Special Administrative Region of Yogyakarta, Investment has asignificant influence on income inequality in The Special Administrative Region ofYogyakarta, capital expenditure and investment simultaneously significant influenceon income inequality in The Special Administrative Region of Yogyakarta.

The Effect of Working Capital Management on Profitability in Manufacturing Company Listed in Indonesia Stock Exchange Yuli Anwar
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

Profitability of manufacturing companies in Indonesia is influenced by various financial factors that can be measured using financial ratios. The purpose of this study is to analyze the effect of cash turnover, average collection period of receivables, and inventory turnover to profitability on manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing company of consumer goods industry sector listed in Indonesia Stock Exchange period 2011-2015 period. Sampling method used was purposive sampling and 23 companies were obtained as sample. The method of analysis used is multiple regression analysis. Based on the result of t test, cash turnover is positively related and significant to profitability. While the average collection period of receivables has a negative and significant impact on profitability. Inventory turnover has no significant effect on profitability. The results simultaneously with F test show that all independent variables have significant effect to ptofitability. The adjusted R square value of 0.135 indicates that 13.5% profitability can be explained by independent variables of cash turnover, average collection period and inventory turnover. While the rest of 86.5% is explained by other variables.Keywords: Return on investment, cash turnover, average collection period and inventory turnover.

Analysis Use of Fixed Assets Depreciation Method on Company Profits, Rina Indrayani
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

This study was conducted with the aim to know the accounting policy ofdepreciation of fixed assets determined by the company and how the influence ofaccounting policy depreciation of fixed assets applied by the company to thecompany's earnings. The research method used is descriptive method of analysis isa research that aims to collect data that have a relationship with the problemsstudied, then processed and analyzed and then the solution. While the data used isquantitative data in the form of numbers. After examining and analyzing thecompany's treatment in calculating depreciation for fixed assets, it can beconcluded that the accounting policy of depreciation of fixed assets applied by thecompany has been in accordance with the applicable financial accountingstandards that is straight-line method and the use of different methods will result indifferent amounts of depreciation. Using the straight-line method of depreciationexpense for each fixed period, profits generated in the early years are greater thanin subsequent years. While in the method of balance decreased multiplydepreciation expense higher in the early years and lower load in the coming period.The resulting profits were smaller in the early years and were greater in previousyears.

An Analysis of The Influence of Audit Capacity Stress, Size of The Company and The Independence of Audit Committee Upon Audit Quality at Company Banking Listed on BEI (Indonesia Stock Exchange) for The Period of 2012 – 2016 Asna Manulang
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

The objective of this research is to find out and to analyze the influence of audit capacity stress, size of the company and the independence of audit committee upon audit quality (empiric study at company banking listed on BEI period of 2012 – 2016). The result of this research has shown that audit capacity stress, size of the company and the independence of audit quality had not significantly influenced audit quality of company banking listed on BEI.Keywords: Audit Capacity Stress, Size of the company, The Independence of Audit Committee, Audit Quality.

Measuring Job Performance of The Economic Creative Business upon Women Enterpreneurs Base (Case Study at Online Bunda Community Bogor Branch Using Balance Scorecard Approach) Indar Khaerunnisa
The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018
Publisher : STIE Binaniaga

Balance scorecard has a privilege in terms of coverage measurement whichis a fairly comprehensive because while taking into consideration the financialperformance. Balance scorecard also consider the performance of non-financialperformance, namely customer, internal business processes, and learning and growth.Referring to the problems encountered by Member of Bunda Online Community, thisresearch examines: "Analysis of Company's Performance by Using BalancedScorecard Approach (A Case Study Economic Creative Entrepreneur at Bunda OnlineCommunity)." Because until now Bunda Online Community has not been using thebalanced scorecard to measure its job performance. The population of this study arepermanent employees and 100 samples are taken as respondents. As for thecustomer respondents specified by 52 respondents total reseller and costumer inBogor is only 52 reseller and costumer, however, it has obtained only 30 respondentswho participated. Data used in this study are primary and secondary data. Based onthe research and analysis, it can be concluded several things as the following: 1) Theperformance of the financial perspective on Economic Creative Entrepreneur in BundaOnline Community as a whole can be inferred or quite enough, in general financialratios increased except ROA and TATO. 2) The performance of the customerperspective on Economic Creative Entrepreneur in Bunda Online Community as awhole can be inferred bad, because of poor customer satisfaction in the company'sability to maintain customer retention is also bad while in the company's ability to docustomer acquisition is medium. 3) The performance of internal business processperspective on Economic Creative Entrepreneur in Bunda Online Community isenough, because innovation occurs only once during the past two years and there isnot declining operating activities due to consistent time on the production clothingprocess. 4) The performance of learning and growth perspective in the EconomicCreative Entrepreneur in Bunda Online Community may be concluded either onaspects of employee turnover or both criteria which decreasing employee productivity.Level of employee satisfaction is concluded less satisfied.

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Home Page

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Editorial Team

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Contact Name Juli Anwar

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Journal Mail Official jakbinaniaga100@gmail.com

Editorial Address Jl. Raya Pajajaran No. 100, Bogor 16153

Location Kota bogor, Jawa barat INDONESIA

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Contact Name
Juli Anwar

Contact Email
Juli Anwar

Phone
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Journal Mail Official
jakbinaniaga100@gmail.com

Editorial Address
Jl. Raya Pajajaran No. 100, Bogor 16153

Location
Kota bogor,

Jawa barat

INDONESIA