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BJRA (Bongaya Journal of Research in Accounting)
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 26158868     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 214 Documents
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SISTEM PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN Rahman, Karlina Ghazalah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.207

Abstract

The aim of this research to analyze the effect internal control system which include internal environment, risk assesment, internal activity, information and communication, and evaluating internal control and audit internal role to fraud prevention of Makassar City. Data in this research were obtained from observation and questionnaires that distributed to respondents. Multiple Linier Regression formula was used in this study with SPSS software. The test result of multiple linier regression indicated that internal control system and audit internal role positively effect the fraud prevention of Makasssar City. This research was conducted at 31 OPD (Local Government) in Makassar City.
MENELAAH PERILAKU KEPATUHAN WAJIB PAJAK YANG TERDAFTAR PADA KPP PRATAMA PALU MS, Eka Indriyani; Herliana, Herliana
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.208

Abstract

As assets that encourage tax revenue growth in the country, taxpayers have different views on will, desire, and freedom factors, which affect their daily behavior. Taxpayers are given a policy of implementing a self-assessment system as a form of independent implementation of tax obligations, but do not deviate from tax legislation. This research contributes to compliance by taxpayers registered with KPP Pratama Palu in central Sulawesi. The predictive factors are the views on tax corruption and tax avoidance after sampling by using 44 samples obtained by the Slovin formula and using multiple regression analysis. The results show that all exogenous variables partially and simultaneously improve taxpayer compliance. This shows that all factors affecting the tax compliance variables registered with the Palu Primary Taxation Bureau have their role.
PAHAM MODERNISASI TERHADAP ASUMSI TEORITIS INDIVIDUALISME DALAM AKUNTANSI SOSIAL Zulaeha, Sitti; Alimuddin, Alimuddin; Habbe, Abdul Hamid; Mediaty, Mediaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.210

Abstract

This article uses a qualitative method, which aims to understand the phenomenon of research subjects by exploring the meaning of individuals or groups on the problem of modernization understanding of the theoretical assumptions of individualism in social accounting. Using the approach of the Hofstede Dimension Paradigm (1980), which identifies "cultural patterns or dimensions that influence people's behavior in significant ways" (Arasaratnam, 2011, p. 45). Several studies have begun to pay attention to the influence of interactions between culture, politics, and the national economy with the process of changing accounting practices in one country. Various studies are trying to uncover the relationship between national culture and organizational culture, with the disclosure of corporate accounting as in Gray, 1988; Perera, 1989; Gibbins et al, 1990 (Sudarwan, 1994). And Hofstede's cultural value dimension is widely used in several fields such as accounting management, auditing, financial accounting, and accounting standards (Noravesh, et al 2007). But, continued Noravesh, et al. (2007), these studies only develop theoretical views and do not develop empirical and systematic research on cultural relations and accounting. So it can be said that there is only the understanding of individualism in social accounting. Because of the culture of a group of people who consider themselves only individualism and not collectivism.
PENERAPAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KEMENTERIAN AGAMA PROVINSI SULAWESI SELATAN Basri, Andi Cahaya Laela; Mursalim, Mursalim; Ahmad, Hamzah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.212

Abstract

Implementation of Electronic Budget Implementation Monitoring (e-MPA) in Improving Financial Reporting Accountability at the Ministry of Religion of South Sulawesi Province. This study aims to determine the role of the application of e-MPA in increasing accountability at the Office of the Ministry of Religion of South Sulawesi Province.This type of research is this type of research is a qualitative research in the interpretive paradigm with an empirical phenomenological approach. The research subjects were 3 informants namely PPK, e-MPA operators and accounting staff. Data collection techniques namely from interviews, documentation and data analysis.The results of this study indicate that the role of e-MPA as an accounting information system that integrates the process of data collection, planning, implementation, monitoring, controlling and evaluating the implementation of website-based programs and budgets has been applied in the Ministry of Religion of South Sulawesi Province in accordance with the provisions of PMA No. 74 of 2014 and the e-MPA system are also able to increase accountability because the e-MPA is very helpful in providing financial information in a timely, complete, accurate and reliable manner.
ANALISIS EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL PIUTANG PADA RSUP DR. WAHIDIN SUDIROHUSODO Nursuriyawati, Nursuriyawati; Mursalim, Mursalim; Su'un, Muhammad
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.213

Abstract

This Research aims to determine the effectiveness of the internal control system against receivables on RSUP Dr Wahidin Sudirohusodo based on operational standards and procedures as well as the rules for managing BLU receivables. This type of research is qualitative research with a descriptive approach. The type of data in this study are primary data. While the data source of this research is a questionnaire. The population in this study were 7 fields related to the management of accounts receivable at RSUP Dr Wahidin Sudirohusodo. The technique used in sampling was judgment technique with a total of 42 people. The results of research indicate that the internal control system of receivables at RSUP Dr. Wahidin Sudirohusodo has been carried out in accordance with Operational Standards and Procedures but not yet in accordance with the rules for managing receivables BLU because the risk assessment component still has weaknesses in the internal control system of receivables due to inconsistencies found in the classification of the settlement of receivables. . The internal control system is a component of the controlling environment; risk assessment; control activities; information and communication; and supervision and monitoring fall into the quite effective category. The results of this study indicate that the internal control system of receivables at RSUP Dr. Wahidin Sudirohusodo has been carried out in accordance with Operational Standards and Procedures but not yet in accordance with the rules for managing receivables BLU because the risk assessment component still has weaknesses in the internal control system of receivables due to inconsistencies found in the classification of the settlement of receivables. The internal control system is a component of the controlling environment; risk assessment; control activities; information and communication; and supervision and monitoring fall into the quite effective category.
KUALITAS PELAYANAN PEMBERIAN KREDIT TERHADAP PENINGKATAN KREDIT PEMILIKAN RUMAH (KPR) Husnawaty, Husnawaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.215

Abstract

The purpose of this study was to determine the impact of loan service quality on the increase in PT home ownership loans (KPR). Bank of Indonesia (Persero), Tbk Mattoangin Makassar branch. The analysis method used in this study is the multiple linear analysis method. The result of the study is PT. The Tbk Makassar Mattoangin sub-branch of the National Bank of Indonesia (Persero) should make improvements in the provision of credit services, especially in terms of reliability, in order to avoid customer complaints and strive to fulfill their hopes and wishes for customers. And it should maintain or even increase the mortgage to customers (KPR)
Analisis Standar Belanja Dan Kewajaran Anggaran Pada Dinas Kesehatan Kabupaten Sinjai Nas, Ulfah; Suun, Muhammad; Nasaruddin, Fadliah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.227

Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui penerapan Analisis Standar Belanja dan kewajaran anggaran Pemerintah Daerah Kabupaten Sinjai Tahun Anggaran 2018. Jenis data dalam penelitian ini adalah data sekunder. Sedangkan sumber data dari penelitian ini adalah dokumen pelaksanaan anggaran Organisasi Perangat Daerah (DPA-OPD) Dinas Kesehatan Kabupaten Sinjai tahun anggaran 2018. Hasil penelitian menunjukkan bahwa: 1) Proses analisis dan penerapan Analisa Standar Belanja (ASB) Dinas Kesehatan Kabupaten Sinjai menunjukkan nilai minimal untuk batas terendah kewajaran biaya yang harus dilakukan untuk menilai penggunaan anggaran, sedangkan nilai maksimum digunakan untuk batas tertinggi dalam penggunaan anggaran. 2) Secara keseluruhan dari 36 kegiatan untuk 6 (enam) kategori kelompok ASB pada Dinas Kesehatan hanya 3 (tiga) kegiatan yang wajar, selebihnya dalam kategori tidak wajar, yaitu underfinance (kekurangan pembiayaan) sebanyak 19 kegiatan dan overfinance sebesar 14 kegiatan
Pengaruh Management Control System, Pengawasan Inspektorat Dan Kompetensi Individu Terhadap Akuntabilitas OPD Suriyasti, Wahyu; Su'un, Muhammad; Mursalim, Mursalim
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.228

Abstract

Penelitian ini bertujuan : (1) Mengetahui dan menganalisis management control system berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. (2) Mengetahui dan menganalisis pengawasan Inspektorat berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. (3) Mengetahui dan menganalisis kompetensi individu berpengaruh signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar. Data yang digunakan adalah data primer. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Kuesioner dibagikan kepada 39 aparatur pada Inspektorat Kota Makassar. Data analisis dengan dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 23.00. Hasil dari penelitian ini menunjukkan bahwa Management control system, pengawasan Inspektorat dan kompetensi individu berpengaruh positif dan signifikan terhadap akuntabilitas OPD pada kantor Inspektorat Kota Makassar.
Pengaruh Independensi, Skeptisme Profesionalisme dan Audit Tenure Terhadap Kemampuan Aparat Pengawasan Internal Pemerintah Mendeteksi Kecurangan Sulistiyanti, Rini
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.229

Abstract

Tujuan penelitian ini, untuk mengetahui dan menganalisis pengaruh independensi, skeptisme professional dan audit tenure terhadap kemampuan auditor mendeteksi kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer melalui kuesioner yang langsung disebarkan. pada sampel. Populasi dalam penelitian ini adalah Aparat Pengawasan Internal Pemerintah pada Inspektorat Kota Makassar berjumlah 39 orang dan peneli menentukan sampel dengan teknik sampel jenuh. Desain penelitian regresi linier berganda. Hasil penelitian membuktikan independensi, skeptisme professional dan audit tenure berpengaruh positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan
Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Wahyuni, Wahyuni; Fuada, Nurul; Darwin, Khadijah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.230

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah terhadap nilai informasi laporan keuangan. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini berjumlah 24 dinas pada Organisasi Peangkat Daerah Kota Makassar dan sampel sebanyak 48 aparatur yang bertanggung jawab dalam pembuatan laporan keuangan. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah berpengaruh positif dan signifikan terhadap nilai informasi laporan keuangan

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