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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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Influence of organizational culture, supervision and environmental work towards discipline of Cicau village employees Rahmat Hidayat; Dadang Heri Kusumah
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Each organization is required to be able to optimize human resources and human resources who are able to work hard and have high productivity. Achieving high productivity is not an easy thing to do. An important factor for achieving high productivity is the implementation of work discipline from its employees. In order for the company's operational activities to run well, supervision is needed. The purpose of supervision is for employees to be careful in their work. Supervision is very important, because with the supervision, the employee is serious in working. In addition, the work environment plays an important role in humans who play a role in achieving success in human endeavor or work. The main basis for implementing the work environment is knowledge and attention to human behavior as a determining factor for organizational success. This study aims to determine the effect of organizational culture, supervision and work environment on village employee work discipline. This type of research is quantitative. For data collection includes observations, questionnaires, and literature studies. The analytical methods used are validity test, reliability test, classic assumption test, multiple linear analysis and hypothesis testing. Keywords: Organizational culture, Supervision, Work environment, and work discipline.

The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017 Agung Fajar Ilmiyono
The Accounting Journal of Binaniaga Vol 4, No 2 (2019): December 2019
Publisher : STIE Binaniaga

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability

The effect of earnings management upon the investment efficiency using the company size as the variable of moderated agent (Empirics study at the companies registered at the Indonesia stock exchange 2014 – 2018) Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

This study aims to determine the effect of earnings management on investment efficiency and determine the effect of company size on the relationship between earnings management and investment efficiency, (group of companies overinvestment and underinvestment). This research is a quantitative study using descriptive statistical analysis methods and Moderated Regression Analysis (MRA). The data used are financial data of companies listed on the IDX instead of the financial industry. The results showed that earnings management had affected the efficiency of investment both overinvestment and underinvestment companies. Inspited of that, it has figured out that company size is a mediator variable which means that company size influences the relationship between earnings management and investment efficiency. The strength of the relationship between earnings management and investment efficiency is determined by the size of the company. Keywords: Earnings Management, Investment Efficiency, Company Size

The effect of students’ knowledge at the accounting department upon the interest of working as an accountant in a company Rizki Ahmad Fauzi
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Choice in career is a process in choosing a job for his life. One career field that has a high chance is to be an accountant in a company. There are several things that can influence a person's decision in choosing a career. This study aims to determine the effect of knowledge of accounting department students on work interest in becoming an accountant in a company. This type of research is quantitative research with the expost facto method. Data was collected by distributing questionnaires to respondents. The population of this study was accounting students at the Diploma program at STIE Binaniaga. The method used to determine the sample is the purposive sampling method. Data analysis was carried out using a simple linear regression method. The results of this study indicate that there is an influence of knowledge on the interest in becoming an accountant in the company. Keywords: Accountant, Interest, Knowledge

Earning management practices in Islamic banking in Indonesia Siti Chanifah; Hamdani .; Mutiara Wiedyaningtias
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

This study discusses to study earnings management practices in Islamic banking which are listed on the Indonesia Stock Exchange for the 2012-2016 period. Research using quantitative descriptive. The population in this study is the Islamic banking sector in Indonesia. Research samples at 11 Sharia Commercial Banks (BUS) reported on the Indonesia Stock Exchange. The data analysis technique used is descriptive analysis, with earnings management calculations using the Friedlan Model. The variable analyzed is earnings management using discretionary accruals. The results of this study show how earnings management practices occur in 11 Islamic banks in Indonesia. Value-added positive discretionary accruals indicate that there are earnings management practices by increasing earnings or increasing revenue and negative value discretionary accruals values indicate how earnings management practices by decreasing earnings or income decreases. Keywords: Earnings Management, Discretionary Accruals, Islamic Banking

Intervening effect of personal value on the code of ethics to ethical judgment Yuli Anwar
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

The purpose of this study is to examine and analyze empirically the effect of code of ethics understanding to ethical judgment through personal value of public accountant. The model proposed in this research was tested by means of structural equation modeling. The data were collected from purposive sampling and the number of samples of this research were 301 partners, manager, supervisor, and senior accountant in Indonesia. Construct that directly affect each other in this study are code of ethic to personal values and code of ethic to ethical judgment and and prove that personal value is an intervening variable. The model proposed in the research shows the impact code of ethics, personal value and ethical judgment. Future research should study of morality of auditor and collected sample from Asian countries. Partner, manager, supervisor, and senior auditor may take a decision wiser with ethical judgment with based on fact. The model proposed in this research partner, manager, supervisor, and senior auditor have positive direct impact of each code of ethic to personal values and positive direct impact code of ethic to ethical judgment. Keywords: Code of Ethics, Personal Value, Ethical Judgment

Moderating effect of profitability on intellectual capital and real earnings management Sistya Rachmawati
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

This study aims to determine (1) Effect of intellectual capital, on real earnings management (2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of structural capital efficiency (SCE) on real earnings management (4) Effect of human capital efficiency (HCE) on real earnings management (5) Profitability as a moderating variable can strengthen the effect of intellectual capital on real earnings management. Sample collection was carried out using purposive sampling and produced a sample of 80 companies during the 20152017 period which was 240 companies. The analytical tool used is multiple linear regression with the Fixed Effect method. The results of the study show that intellectual capital has a negative effect on real earnings management. Neither can profitability strengthen the effect of intellectual capital on real earnings management. Whereas the control variable which has a significant influence on real earnings management is earnings growth. Keywords: Real Earnings Management, Profitability, Intellectual Capital

Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation Indar Khaerunnisa; Amrullah .
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models. Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS MODERATING (Empirical Study on Manufacturing Company and Finance Service Listed in IDX 2015-2019) Sugiyanto Sugiyanto; Fitri Dwi Febrianti; Suripto Suripto
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.406

Principles of good corporate governance can strengthen the relationship between the effect of Tax Avoidance, the Board of Commissioners and Managerial Ownership of the Cost of Debt on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The hypothesis in the study uses the Eviews tool, tested 3 models 1) approach before using partial moderating (2) approach before using simultaneous moderating (3) The moderating growth opportunity.Samples consist of purposive sampling model with multiple linear regression analysis methods. The data used is the company's financial statements for 2015-2019. Research was taken from 28 selected manufacturing companies listed on the Indonesia Stock Exchange (IDX) and found samples 140 financialstatements.The results of observation were obtained partially by Tax Avoidance has a significant effect on the Cost of Debt, the Board of Commissioners has not a significant effect on the Cost of Debt, and Managerial Ownership has a significant effect on Cost of Debt. While simultaneously Tax Avoidance, Board of Commissioners, and Managerial Ownership influence the Cost of Debt. The moderating of growth opportunity strengthens the relationship between Good Corporate Governance and positive coefficient on the cost of debt, strengthened by the Leverage and Size control variables

COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018 Agung Fajar Ilmiyono; Rima Auliyamartha Agustina
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.389

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Juli Anwar

Contact Email 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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Juli Anwar

Contact Email
Juli Anwar

Phone
-

Journal Mail Official
jakbinaniaga100@gmail.com

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

Location
Kota bogor,

Jawa barat

INDONESIA