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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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The effect of roa, roe and roi on company value Arda Raditya Tantra; Dewi Ari Ani; Fitri D Jayanti
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.477

Abstract

The purpose of th.is study was to study financial performance using the ratio of Return On Asset (ROA), Return On Equity (ROE), and Return On Investment (ROI) with the value of a company's Price Book Value (PBV) in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The met.hod used in this study is a quantitative descriptive method. The data used in this study is secondary data obtained from the company's financial performance statements. The technique used in this study is the purposive sampling technique. While the data analysis used in this study is multiple linear regression, coefficients, and determination using calculation tools using SPSS. The results of this study refer to the analysis of financial performance with profitability ratios, namely Return On Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) impacting the company's value of Price Book Value (PBV).Keywords : ROA, ROE, ROI, PBV
Behavioral literacy of housewive’s financial management during the covid-19 pandemic Indar Khaerunnisa
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.471

Abstract

Abstract. The purpose of this research was conducted to analyze the literacy behavior of housewives' financial management by analyzing the difference between the financial management behavior of housewives who have income and housewives who have no income in the city of Bogor, during the Covid-19 pandemic, where it proxied by the knowledge of these housewives about banking, insurance and pawnshops. In addition, this research also uses a quantitative approach, using a questionnaire as a tool to find data. Respondents used as many as 170 people. Consists of housewives who have income and housewives who have no income. Data analysis using Multiple Linear Regression. The results showed that there was a significant influence between the Covid-19 pandemic condition and the behavior of housewives' financial management, either jointly or partially. Meanwhile, the financial management behavior of housewives who have income and housewives who do not have income is different in principle.
AUDITOR SWITCHING: CHANGES IN MANAGEMENT, AUDIT TENURE, AND SIZE OF KAP Auliffi Ermian Challen; Muhammad ; Faisal; Putri Eva Sari
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.474

Abstract

Penelitian bertujuan untuk melakukan pengujian atas pengaruh pergantian manajemen, audit tenure, dan ukuran KAP terhadap auditor switching. Populasi dalam penelitian ini yakni perusahaan industri barang konsumsi yang tercatat di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel yakni purposive sampling dan didapat sampel sebanyak 31 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian membuktikan bahwa pergantian manajemen berpengaruh negatif terhadap auditor switching, audit tenure berpengaruh negatif terhadap auditor switching, dan ukuran KAP berpengaruh negatif terhadap auditor switching.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Suyono Suyono; Suhardjo Suhardjo
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.455

Abstract

Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau. The data used in this study are primary data and secondary data. Collecting data using observation techniques, interviews, literature studies, and questionnaires. The research method uses descriptive analysis, binomial test, and sign test. The test results show that the control environment, risk assessment, and supervision and monitoring have not been effective in the E-RN Trading Business, but control activities and information and communication have been running effectively in the E-RN Trading Business. Overall testing shows that the implementation of the E-RN Trading Business internal control system is still less effective. Recommendations for E-RN Trading Business implements policies to limit and monitor employee actions so as not to deviate, comply with existing regulations and policies, and improve employee performance, conducts an analysis beforehand and pays attention to receivables, regularly holds meetings after a problem is discovered, and conducts unannounced checks once a week so that fraud does not occur.
IMPLEMENTATION OF ENVIRONMNETAL MANAGEMENT ACCOUNTING (EMA) TO ACHIEVE COMPETITIVE ADVANTAGE syarief gerald prasetya
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.458

Abstract

Environmental Management Accounting (EMA) is implemented to improve company's environmental performance. In the traditional accounting system, environmental management is always associated with costs that can reduce company profits. Unlike the case with EMA which makes environmental management an investment that is expected to increase profits while developing the company continuously to achieve competitive advantage. This study aims to analyze environmental management accounting in which can create a competitive advantage. The approach model used in this study is a theoretical approach. The results of the study explain that every company that carries out activities using environmentally friendly concepts through the implementation of Environmental Management Accounting (EMA) will have a higher value than other companies, because the implementation of Environmental Management Accounting (EMA) automatically companies have made good innovations on their products, production process and waste treatment. The conclusion of competitive advantage through the application of EMA can be viewed from the management strategy carried out by the company which includes a low cost strategy, differentiation strategy, focus strategy and innovation strategy
The influence of systematic risk and liquidity on stock return at mining sector companies Wildan Hidayatullah; Gusganda Suria Manda
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.463

Abstract

The purpose of this research is to examine the influence of systematic risk and liquidity on stock return at mining sector companies listed in Indonesia Stock Exchange (IDX) from 2017 to 2019. The analysis method used by the author is verification by collecting data from Indonesia Stock Exchange website and Yahoo Finance. The sampling technique used is purposive sampling. This research involves 32 mining sector companies on the Indonesia Stock Exchange. The Systematic risk variable is measured by beta and the liquidity variable measured by the current ratio. Multiple linear regression, simultaneous and partial regression is the data analysis techniques used in this research. The result of this study shows that systematic risk and liquidity simultaneously have a significant influence on stock return. Systematic risk has a negative and significant impact on the stock return and liquidity has a positive and insignificant impact on the stock return. Keywords: Systematic Risk, Liquidity, Stock Return.
Estimation of Potential Domestic Investor Demand for the Issuance of Government Islamic Securities (SBSN) Project Based Participation Fund (Sukuk) and Benefits for Issuers and Investors Wulan Indriani
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.493

Abstract

 SBSN PBS is one of Islamic securities issued by the government since 2012. It has a special purpose to finance the infrastructure development in Indonesia. Due to the incremental of Islamic finance industry, it has affected the increasing of the demand for SBSN PBS each year. Therefore, this research intends to determine the potential demand of them, how to fulfil such a demand and the benefits for both the issuer and the investors.The thesis uses qualitative and quantitative approaches to determine the market’s view, analyze the prognosis of its supply and demand with least square method, and the benefits that will be obtained from the issuance of SBSN PBS. The results of the study indicate that the growth of SBSN PBS issuance is estimated has a positive trend with CAGR 6.7% over the next 5 years. Besides, its demand has also had a high potential absorption. The growth is estimated to be CAGR 9.6% with a bid to cover ratio 3 times until 4 times higher than its supplies.Therefore, with the good market response, the government needs to consider; (i)the total proceeding value of SBSN PBS issuance, (ii)increasing the frequency of auctions, (iii)and prioritizing SBSN PBS than others.
Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable Suhardjo Suhardjo; Nicholas Renaldo; Andi Andi; Sudarno Sudarno; Marice Br. Hutahuruk; Suharti Suharti; Kristy Veronica
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.495

Abstract

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.
Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance Cheka Rahiem; Kenny Ardillah Ardillah
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.489

Abstract

The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance.
The Effect Of Capital Structure, Cash Holding, And Firm Size On Firm Value With Corporate Governance As A Moderating Variable (Empirical Study On Mining Companies In 2015 - 2019) Yohanes Agung Nugroho; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.501

Abstract

ABSTRACT.This present study aimed to examine the effect of capital structure, cash holding, and firm size on firm value with corporate governance as the moderator, empirical study on mining companies in 2015-2019. The population in this study were mining companies. The period used was 2015-2019. The sample obtained by purposive sampling method was of 45 data, and was done by using the eViews 8.0 statistical test. The statistical test results revealed that capital structure did not have significant effect on firm value, cash holding had a significant effect on firm value, firm size did not have significant effect on firm value, capital structure moderated by corporate governance did not have significant effect on firm value and cash holding moderated by Corporate governance had a significant effect on firm value.

Page 8 of 9 | Total Record : 85

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