BJRA (Bongaya Journal of Research in Accounting)
Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM Bongaya.
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214 Documents
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah) ]]>
<![CDATA[Indah Safitri, Ari Sarwo]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.188
<![CDATA[This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.]]>
<![CDATA[PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR ]]>
<![CDATA[Patima, Patima]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.190
<![CDATA[This research conducted with the aim of (1) Knowing and anlyzing the influence ofcompetencies on audit quality, (2) knowing and anlyzing the influence of work experience on auditquality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing andanalyzing the influence of auditor ethics on audit quality. Research uses primary data through asurvey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36people. The study was conducted for theree months from january to march 2019 Data was analyzedusing the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)Competance has a positive and significant effect on audit quality, (2) Experience has a positive andsignificant effect on audit quality, (3) Profesionalism has a positive and significant effect on auditquality, (4) Auditors’ ethics have no effect on audit quality.]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi Manajemen, Ketidakpastian Lingkungan, Human CapitalTerhadap Kinerja Manajerial Pada PT Bosowa Berlian Motor Makassar ]]>
<![CDATA[M, Rahmi]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.191
<![CDATA[This Research aims to : (1) analyze the effect Of Management accounting information systems for thePerformance manajerial PT Bosowa Berlian Motor Makassar. (2) analyze the effect environmentaluncertainty for the Performance manajerial PT Bosowa Berlian Motor Makassar. (3) analyze theeffect for Human capital for the Performance manajerial PT Bosowa Berlian Motor Makassar.Theresult of research indicate that variable of : (1) Management accounting information systems have apositive and significant influence on employee Performance manajerial PT Bosowa Berlian MotorMakassar. (2) Environmental uncertainty have a positive and significant influence on employeeperformance manajerial PT Bosowa Berlian Motor Makassar. (3) Human capital have an positive andsignificant effect on to performance manajerial PT Bosowa Berlian Motor Makassar.]]>
<![CDATA[PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA ]]>
<![CDATA[Nianty, Dara Ayu]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.192
<![CDATA[The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.]]>
<![CDATA[PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Utami Magister Akuntansi Pascasarjana, U, Nur Muchlisiah]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.193
<![CDATA[This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN ]]>
<![CDATA[Asrini, Asrini]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.194
<![CDATA[:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP]]>
<![CDATA[ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA (SPBU CV. SINAR HASMADANI) ]]>
<![CDATA[Aina Mustainah, Suci Ayu]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.195
<![CDATA[This study aims to determine the costs incurred whether it has reached breakeven by SPBU CV. Sinar Hasmadani, how much sales volume is spent to break even andto find out the profit generated has become a reference in planning future profits at gasstations CV. Sinar Hasmadani Karsa. This study uses primary data and secondary data,where primary data is obtained from companies related to the history of the company.Secondary data in this study in the form of financial report data and data costs that existwithin the company. In this study the method used to analyze the data is by usingquantitative descriptive.The results of the analysis show that the costs incurred by SPBUCV. Sinar Hasmadani Karsa can be used as a basis for calculating BEP. Sales volumealso increases every year, on the other hand the calculation of contribution margin andcontribution margin ratio obtained in 2016-2018 shows that the company has produced acontribution margin that can cover fixed costs and generate maximum profits, and thelast profit achieved by the company can be used as the basis for future profit planning]]>
<![CDATA[PENGARUH POLITICAL CONNECTION DAN KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN MEDIASI CORPORATE GOVERNANCE ]]>
<![CDATA[Tangke, Paulus]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.196
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh political connection dankepemilikan keluarga terhadap Nilai perusahaan melalui Corporate Governance. Teoriyang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi.Penelitian ini merupakan penelitian eksplanatory dengan menggunakan alat uji statistikregresi berganda. Perusahaan yang menjadi sampel penelitian ini adalah perusahaan yangterdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 – 2016. Sample dipilih denganpurposive sampling dan jumlah sample yang memenuhi syarat ada 89 perusahaan.Adapun hasil penelitian ini adalah political connection dan kepemilikan keluargaberpengaruh positif dan signifikan terhadap corporate governance, akan tetapi politicalconnection dan kepemilikan keluarga tidak berpengaruh terhadap nilai perusahaan.Political connection dan kepemilikan keluarga berpengaruh positif dan signifikanterhadap nilai perusahaan melalui corporate governance. Corporate governancemerupakan full mediation dalam hubungan political connection dengan nilai perusahaandemikian juga dalam hubungan kepemilikan keluarga dengan nilai perusahaan.]]>
<![CDATA[ANALISIS PENDAPATAN PEDAGANG TERNAK KAMBING DI KECAMATAN TIROANG KABUPATEN PINRANG ]]>
<![CDATA[Insan, Iqra Allamal]]>;
<![CDATA[Ishak, Muhammad]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i1.205
<![CDATA[This study aims to project the potential of farming components in the agrosystem based on the type of goat farming in Pinrang Regency. Goats are pets that are sought after by residents in the District of Tiroang to increase their source of income and economic value. This will contribute to goat livestock entrepreneurs in various regions in Pinrang Regency. Based on an analysis of the measurement of the business costs of goat breeders enclose the fixed costs and variable costs. In addition, the specific target in this study is to analyze the income of goat farmers based on the scale of livestock ownership. The method used in this research is survey and observation methods.]]>
<![CDATA[PEMANFAATAN ALOKASI DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DAN KELEMBAGAAN DESA ]]>
<![CDATA[Ishak, Muhammad]]>;
<![CDATA[Hasan, Adnan]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i1.206
<![CDATA[This study aims to help resolve the problems contained in the management of the Village Fund Allocation (ADD), so that issues regarding the management of the Village Fund Allocation (ADD) can prove and explain the strategic plans and objectives that have been planned and established by government organizations run according to planning or initial objectives effectively and efficiently. This study shows that the system for utilizing village fund allocations in community empowerment, there are four empowerment activities that are realized, such as management of public health services, education and culture, community empowerment cadres, and community empowerment cadre training. The system of utilizing the allocation of village funds in village institutions there are four institutional activities that have been realized such as the organization of peace and order, fostering religious harmony, fostering Empowerment of Family Welfare and dasawisma, and fostering the institution of youth organizations.]]>
