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.
Articles
214 Documents
<![CDATA[Prinsip Etika Profesi Akuntan : Persepsi Mahasiswa ]]>
<![CDATA[Rinaldy, Syiar]]>;
<![CDATA[Amin, Asbi]]>;
<![CDATA[Shalsabila, Aisyah]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.231
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan gender, tingkatan, prestasi dan pengalaman kerja. Pendekatan penelitian ini adalah kuantitatif dengan metode komparatif. Pengumpulan data dengan menyebarkan kuesioner via google form (online) kepada responden. Populasi dari penelitian ini adalah mahasiswa jurusan Akuntansi STIEM Bongaya dan sampel menggunakan metode insidential dengan total 100 mahasiswa sebagai responden yang terdiri dari 50 orang semester II dan 50 orang semester VI. teknik analisis Independent Sampel T-test. Hasil penelitian membuktikan bahwa tidak terdapat perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntansi berdasarkan gender dan pengalaman kerja. Namun terdapat perbedaan signfikan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan tingkatan dan prestasi.]]>
<![CDATA[Persepsi dan Minat Mahasiswa Jurusan Akuntansi Terhadap Konsentrasi Auditing ]]>
<![CDATA[Basmar, Nur Azizah]]>;
<![CDATA[Novianti, Dwi Reski Marham]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.232
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh persepsi dan minat mahasiswa jurusan akuntansi terhadap konsentrasi auditing. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini adalah keseluruhan mahasiswa jurusan akuntansi yang mengambil konsentrasi auditing di perguruan tinggi negeri dan swasta di Makassr. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa persepsi dan minat berpengaruh positif dan signifikan terhadap konsentrasi auditing pada perguruan tinggi di Makassar]]>
<![CDATA[Partisipasi Penganggaran Terhadap Kinerja Manajerial Dengan Keadilan Prosedural dan Goal Commitment Sebagai Variabel Moderasi ]]>
<![CDATA[Sinen, Kasim]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.233
<![CDATA[Proses penganggaran memerlukan partisipasi pegawai sebagai bentuk keikutsertaannya dalam menentukan besaran anggaran yang akan dijalankan oleh manajemen. Partisipasi penganggaran menghadirkan sebuah keputusan perencanaan yang mampu maningkatkan kinerja manajrial. Tujuan penelitian ini adalah untuk menganalisis pengaruh partisipasi penganggaran terhadap kinerja manajerial dengan menggunakan keadialan prosedural dan goal commitment sebagai variabel moderasi.Sampel penelitian terdiri dari 23 satuan kerja pemerintah daerah di Kota Tidore kepulauan maluku utara. Data penelitian menggunakan kuesioner yang dibagikan kepada kepala dinas/badan dan bidang/bagian. Data dianalisis dengan menggunakan partial least square (PLS). Hasil penelitian menunjukkan bahwa partisipasi penganggaran berpengaruh terhadap kinerja manajerial. Keadilan prosedural memoderasi partisipasi penganggaran terhadap kinerja manajerial, sedangkan goal commitment tidak memoderasi partisipasi penganggaran terhadap kinerja manajerial.]]>
<![CDATA[Analisis Implementasi PSAK No. 34 pada PT. Bumi Sarana Beton ]]>
<![CDATA[Kalsum, Ummu]]>;
<![CDATA[Nasaruddin, Fadliah]]>;
<![CDATA[Timpa, Hasmawati]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.241
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Pernyataan Standar Akuntansi Keuangan Nomor 34 tentang Kontrak Konstruksi pada PT. Bumi Sarana Beton dan dalam mengakui besarnya pendapatan jasa konstruksinya PT. Bumi Sarana Beton menggunakan metode persentase penyelesaian berdasarkan pendekatan fisik. Subjek dalam penelitian ini adalah PT. Bumi Sarana Beton, sedangkan yang menjadi objek dalam penelitian ini adalah laporan keuangan proyek renovasi Outlet Toyota Hadji Kalla Cabang Pare-pare. Jenis data yang digunakan adalah data kuantitatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi. Analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa PT. Bumi Sarana Beton dalam mengakui pendapatan, beban dan laba kotor untuk proyek jangka panjang telah sesuai dengan PSAK No. 34 (Revisi 2018) yaitu menggunakan metode persentase penyelesaian berdasarkan pendekatan fisik, karena persentase yang dihasilkan lebih akurat dan riil berdasarkan kondisi yang terjadi dilapangan.]]>
<![CDATA[Sustainability Reporting analysis of Triple Bottom Line Revelations in the Industrial Revolution 4.0 ]]>
<![CDATA[Fadli, Syahir]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.246
<![CDATA[Triple bottom line (TBL) and sustainability are two related constructs used interchangeably in the literature. A comprehensive review of the relevant literature has been conducted and has revealed inconsistent use of the term sustainability. Corporate Social Responsibility (CSR) is part of the responsibility and goodwill of the corporation/company and the company's voluntary interactions with their stakeholders. On the other hand, consistency in referring to the three lines simultaneously is built into the TBL structure because the constructs are explicitly based on the integration of social, environmental, and economic lines. However, because the company's concentration is more concentrated on the 4.0 industrial revolution, which is digitizing each process in the company so that the process of corporate social responsibility is hampered. The purpose of this paper is not to support arguments in favor of using one term over another but to provide an overview of the existence of both terms in the literature. With this in mind, researchers in business, management, and sustainability are encouraged to pay special attention to how they use these terms in their studies.]]>
<![CDATA[Performance Measurement Using Value For Money Concept in Village Government ]]>
<![CDATA[Reski, Nur Awalia]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.247
<![CDATA[This study aimed to determine the measurement of performance in the Village Government of Jabal Nur, Kec. Kodeoha, North Kolaka Regency in 2015-2019 using the concept of Value For Money. Performance measurement is one of the factors for a private or public organization. Performance measurement is used as a control tool in an organization to evaluate the results of activity and determine the success of the management carried out by an organization. The application of the value for money concept is important for the government as a public service because the implementation of this concept will provide benefits for assessing: 1) the effectiveness of public services, 2) the quality of public services, 3) spending allocations that are more oriented to the public interest, and 4) increasing public cost awareness as the root of the implementation of public accountability. The results of this study indicate that the performance of the Jabal Nur village government has been said to be economical because the percentage ratio has never exceeded 100%; in terms of efficiency, government performance is efficient even though the first 3 years are in balanced efficiency, but in years 4 and 5 the level of efficiency has increased, and from in terms of the effectiveness of the performance of the village government of Jabal Nur has been effective even though in 2017 the level of effectiveness was according to. Still, the following year the level of effectiveness increased again.]]>
<![CDATA[Asset Valuation to Determine the Company Zakat Amount with Historical Cost and Current Value ]]>
<![CDATA[Rahim, Syamsuri]]>;
<![CDATA[Maimuna, Yuni]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.249
<![CDATA[This study aims to analyze and compare historical cost and current value as the basis for asset valuation in determining the amount of zakat of a company. This research was conducted at the Makassar Branch of the Indonesia Stock Exchange. The researcher also visited the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of the Financial Services Authority for the Sharia Capital Market (www.syariah.ojk.go.id). The research was carried out in approximately 2 months, starting from August 2020 to September 2020. This study uses quantitative data methods. This study using a case study approach. The data source used in this study is secondary data obtained from the company's published financial statements taken from the Indonesia Stock Exchange. The results show that the calculation of corporate zakat is still experiencing difficulties because there are different calculation formats and different elements of financial statements between the current standard format and the fiqh language due to lack of socialization to the company, and almost all calculation methods show more significant results when the assets are valued using current values]]>
<![CDATA[Can Social Capital Play a Role in the Impact of Tax Complexity on Tax Compliance? ]]>
<![CDATA[Kristanto, Ari Budi]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.253
<![CDATA[This study aims to examine the effect of tax complexity based on taxes and test the moderating effect of social capital. This study uses secondary data in the form of the Tax Complexity Index report, the results of the research on the level of tax effort, and the State Prosperity Index. The population in this study are countries around the world, with a sample of 84 countries. This research is a quantitative study using the Medium Regression Analysis test. The results of this study indicate that tax complexity does not affect tax comments. However, when taxes are accounted for with complexity, it appears that the tax is becoming stronger. Based on the research results, the government is expected to take advantage of substantial social capital to focus on designing tax policies that can encourage people to exemplify each other to comply with taxes.]]>
<![CDATA[The Impact of Online Lectures on Accounting Students' Interest in Learning ]]>
<![CDATA[Mudiarti, Hasna]]>;
<![CDATA[Harjanti, Agustina Eka]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.257
<![CDATA[This research examines the effect of online lectures on student interest in learning. This research uses the Technology Acceptance Model (TAM) approach, a theory that explains the perceptions of technology users, which consists of two constructs: perceived usefulness and perceived ease of use. The population in this study were students majoring in accounting at the Kudus Regency College. Sampling using purposive sampling method and the number of samples of 98 respondents. The data obtained were analyzed using the PLS (partial least square) analysis technique through the smartPLS software. The study results found that online lectures had a positive and significant effect on the learning interest of accounting students in the Kudus Regency. This can be seen from the results of testing how perceived usefulness and perceived ease of use have a positive and significant value on student interest in learning.]]>
<![CDATA[Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation ]]>
<![CDATA[Meliana, Meliana]]>;
<![CDATA[Ansar, Resmiyati]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v4i1.262
<![CDATA[This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.]]>
