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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.
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Articles 213 Documents
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Analisis Perbedaan Abnormal Return, Volume Perdagangan Saham Sebelum dan Sesudah Pengumuman Corporate Image Award Robert Jao; David Jimmiawan
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.673 KB) | DOI: 10.37888/bjra.v1i2.80

Abstract

This research aims to investigate if there was difference in abnormal return and trading volume activity beforeand after the announcement of Corporate Image Award. The market reaction is measured by abnormal returnand trading volume activity. The sampel used in this research are all companies which accept the appreciationof Corporate Image Award that listed in Indonesian Stock Exchange (IDX) in 2015, 2016, and 2017 period. Thisresearch uses event study to show market reactions arount the event period, at five days before and after theannouncement by used a market adjusted model for expected return. The research data that used is secondarydata that consist of daily closing price of shares and daily and daily trading volume activity. The statistic methodused to test the hypotheses was Wilcoxon Signed Test. The results of this research proves that there is nodifference abnormal return and trading volume activity before and after Corporate Image Award announcement.
Pengaruh Struktur Aktiva Terhadap Struktur Keuangan PT Telekomunikasi Indonesia, Tbk Sitti Zulaeha
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.435 KB) | DOI: 10.37888/bjra.v1i2.81

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva terhadap struktur keuangan pada PT.Telekomunikasi Indonesia, Tbk. Di dalam penelitian ini terdapat 2 variabel yaitu struktur aktiva sebagai variabelbebas dan struktur keuangan sebagai variabel terikat yang masing-masing diukur dengan persentase (%).Populasi penelitian ini adalah seluruh data laporan keuangan PT. Telekomunikasi Indonesia, Tbk, sedangkansampel dalam penelitian ini adalah laporan keuangan yaitu laporan neraca selama tiga tahun. Pengumpulan datadilakukan dengan menggunakan tehnik observasi dan dokumentasi. Analisis data dilakukan dengan tehnikanalisis regresi liner sederhana, korelasi, dan uji-t.Hasil persamaan regresi yang diperoleh antara struktur aktiva terhadap struktur keuangan, Y = 217,237+ 4,026X, yang berarti bahwa nilai konstanta sebesar 217,237 adalah besarnya struktur keuangan yang dapatdicapai tanpa memperhatikan tinggi rendahnya struktur aktiva sedangkan nilai koefisien regresinya sebesar4,026X yang berarti bahwa setiap bertambahnya struktur aktiva sebesar Rp 1 maka akan terjadi peningkatanstruktur keuangan sebesar 4,026%. Sedangkan besarnya korelasi (r): 0,779, yang berarti bahwa besarnya korelasiantara struktur aktiva dan struktur keuangan kuat, sedangkan besarnya pengaruh variabel bebas terhadap variabelterikat adalah sebesar 0,608 atau sebesar 60,8 % yang berarti bahwa kontribusi struktur aktiva terhadap strukturkeuangan adalah 60,8 % sedangkan sisanya 39,2% (100% - r2 ) ditentukan oleh faktor lain yang tidak termasukdalam penelitian ini. Hasil analisis uji-t, diperoleh nilai thitung = 1,244 dan ttabel pada taraf signifikan α = 0,05 dandk = n-2 (3-2) = 1 diperoleh angka 6,314. Hal ini menunjukkan bahwa thitung lebih kecil dari ttabel yaitu 1,244 ≤6,314, sehingga hipotesis yang diajukan “diduga bahwa struktur aktiva mempunyai pengaruh terhadap strukturkeuangan pada PT. Telekomunikasi Indonesia, Tbk” dinyatakan ditolak.Berdasarkan hasil analisis tersebut, maka untuk memperoleh struktur keuangan yang baik, maka pihakPT. Telekomunikasi Indonesia, Tbk sebaiknya mendanai aktivanya serta keseluruhan modal asing dan modalsendiri secara optimal.
ANTISIPASI ATAS KERENTANAN PADA LEMBAGA PEMBIAYAAN SYARIAH MELALUI PENATAAN KEMBALI PERAN BI SEBAGAI PENGAWAS JASA KEUANGAN BERBASIS EKONOMI ISLAM SESUAI UU NO. 21 TAHUN 2011 Yudi Akhmad Sadeli
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.3 KB) | DOI: 10.37888/bjra.v1i2.84

Abstract

Penelitian ini bertujuan untuk menganalisis peran dari BI dalam menjalankan tugas pengaturan danpengawasan terhadap Lembaga Keuangan di Indonesia sesuai dengan UU No.21 Tahun 2011 sebagaiwujud antisipasi kerentanan sistem keuangan di Indonesia dan untuk menganalisis implementasi daripelaksanaan fungsi pengaturan dan pengawasan yang akan dilaksanakan BI sesuai dengan UU No.21Tahun 2011 sebagai wujud antisipasi kerentanan sistem keuangan di Indonesia.Hasil penelitian menunjukkan bahwa Bank Indonesia berkedudukan sesuai dengan UU No. 21 Tahun2011 Pasal 40 ayat 1 dan 2. BI sendiri memiliki independensi yang dapat diharapkan mengatur danmengawasi LK tanpa intervensi dan mampu lebih tegas guna stabilitas jalannya lembaga keuangan,sesuai dengan UU No. 21 Tahun 2011 pasal 2.Implementasi dari fungsi pengaturan dan pengawasanyang dilaksanakan BI sesuai dengan UU No. 21 Tahun 2011 bersifat independen. Pada UndangUndangNo 21 Tahun 2011 tentang BI pasal 66 ayat 2 sendiri disebutkan bahwa Bank Indonesia,menteri Keuangan, dan Bapepam-LK menyampaikan laporan atas pelaksaan fungsi, tugas danwewenang sebagaimana dimaksud pada ayat (1) kepada BI. BI sendiri memiliki implementasi dalammengatur dan mengawasi sektor perbankan yang merupakan pengalihan dari tugas Bank Indonesia,sektor pasar modal, perasuransian, dana pensiun dan lembaga pembiayaan syariah yang merupakanpengalihan dari Bapepam-LK.
Metode Penentuan Harga Pokok Produksi pada PT Sinar Bintang Selatan di Makassar Rusdiah Hasanuddin
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.992 KB) | DOI: 10.37888/bjra.v1i2.85

Abstract

Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar. Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antarametode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing
Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan Annas L Mappiasse
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.317 KB) | DOI: 10.37888/bjra.v1i2.86

Abstract

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar Wahyuni Wahyuni
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.053 KB) | DOI: 10.37888/bjra.v1i2.71

Abstract

This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by looking at taxpayer compliance from aspects of legal entity, type of business and length of establishment of business. The sample technique used with purposive sampling so that 92 samples of taxpayers were obtained. Data testing method uses multiple regression analysis with the help of SPSS version 22.00. Based on the results of testing the data obtained that the awareness of taxpayers, knowledge of taxation, tax administration system and tax sanctions have a positive and significant effect on taxpayer compliance at Makassar Middle KPP.
Peran Stakeholders Dalam Pengelolaan Dan Akuntabilitas Lingkungan Pada Mal Ratu Indah Makassar Nun Fadilah Salam
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.053 KB) | DOI: 10.37888/bjra.v2i1.103

Abstract

This study aimed to investigate the role of stakeholders in environmental accountability and management practices on the Ratu Indah Makassar Mall. This study used a phenomenological approach in which the researcher collected data using participant observation to find out the essential phenomena of participants in their life experiences. The study began from October 2018 to March 2019. The data collection method used interviews with HRD Staff, Operational Section Head and Greenship Manager about the role of stakeholders in environmental accountability and management, observation of stakeholders involvement in environmental accountability and management and documentation. The data analysis method used the analysis of Miles and Huberman, namely data collection, data reduction, data presentation, drawing conclusions and verification. The results of the study showed that the role and engagement of stakeholders in environmental accountability and management, both in the form of participation, cooperation, supervision and inspection can strengthen relations between companies and stakeholders, create customer satisfaction and comfort, improve environmental performance and contribute to the development and business sustainable.
Analisis Penerapan Pajak Penghasilan Usaha Mikro Kecil dan Menengah Barita Sormin; Syamsuri Rahim
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.203 KB) | DOI: 10.37888/bjra.v2i1.107

Abstract

This research aimed to: (1) To obtain and analyse application of Indonesian Government Act No. 23 of 2018 about increasing level of Micro Small and Medium Enterprises taxpayers who apply in South Makassar and North Makassar Tax Office, (2) to obtain and analyse application of Indonesian Government Act No. 23 of 2018 about contributed Micro Small and Medium Enterprises income taxes related to collection of income taxes Article 4 Section 2 in South Makassar and North Makassar Tax Office. Analysis method used in this research is descriptive analysis to describe increasing number of taxpayers before and after after application of Government Act No.23 of 2018 about collection of income taxes Article 4 Section 2. This research used descriptive analysis method with interactive model. Research shown that: (1) in South Makassar Tax Office, after application of Government Act No.23, shown increasing number of Micro Small and Medium Enterprises taxpayers for 79,61%, in the other hand, in North Makassar Tax Office, after application of Government Act No.23, shown decreasing number of Micro Small and Medium Enterprises taxpayers for -2,44%. (2) in South Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 10,49% with the low criteria, and in North Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 17,85% with the low criteria. In the future, government especially South Makassar and North Makassar Tax Office needs to be active and keen for holding personal socialization to the taxpayers.
Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Lusiana Kanji
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.765 KB) | DOI: 10.37888/bjra.v2i1.108

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian ini yaitu perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2013 sampai tahun 2015. Data yang digunakan dalam penelitian ini yaitu data berdasarkan laporan keuangan tahunan yang diperoleh dari Galeri Investasi STIEM Bongaya Makassar. Metode pengambilan sampel dengan menggunakan purposive sampling dan metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap manajemen laba.
Pengaruh Struktur Kepemilikan dan Pajak Perusahaan Terhadap Pembayaran Dividen Dara Ayu Nianty
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.899 KB) | DOI: 10.37888/bjra.v2i1.109

Abstract

This research aims to analyze the managerial structure and tax on the dividen payment. This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in manufacturing company since 2014-2016. The analysis technique of data used in this research was multiple regression analysis technique. The researcher concluded that the testing of hypotheses in the research indicated that managerial structure and tax significant and positive of dividen payment.

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