cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rizal Bakri
Contact Email
rizal.bakri@stiem-bongaya.ac.id
Phone
-
Journal Mail Official
marwah.yusuf@stiem-bongaya.ac.id
Editorial Address
-
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 213 Documents
 18   19   20   21   22 
Analisis Sistem Pengendalian Internal Pemberian Kredit Usaha Rakyat Pada PT. Bank Sulselbar Cabang Utama Makassar Armalia, Yesi; Samsinar; Handayani, Andi Asti
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.695

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal pemberian kredit usaha rakyat pada PT Bank Sulselbar Cabang Utama Makassar ditinjau dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komuniskasi, serta pemantauan. Subjek penelitian ini adalah sistem pengendalian internal pada PT Bank Sulselbar cabang utama Makassar, sedangkan Fokus dalam penelitian adalah sistem pengendalian internal pemberian kredit usaha rakyat pada PT Bank Sulselbar cabang utama Makassar untuk tahun buku 2023. Data dikumpulkan melalui wawancara dan dokumentasi, sedangkan analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Ditinjau dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komuniskasi, serta pemantauan pada PT Bank Sulselbar Cabang Utama Makassar sudah efektif dan sesuai dengan teori COSO dalam menerapkan sistem pengendalian internal pemberian kredit usaha rakyat.
Analisis Kinerja Keuangan Dengan Metode Du Pont System Dan Economic Value Added Pada PT. Bukit Asam Tbk Saleh, Muhammad Farhan; Mukhammad Idrus; Nuraisyiah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.696

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Bukit Asam Tbk dengan menggunakan metode Du Pont System dan Economic Value Added. Variabel penelitian ini adalah  Kinerja Keuangan PT Bukit Asam Tbk. Populasi dalam penelitian ini adalah seluruh dokumen berupa laporan keuangan PT Bukit Asam Tbk., sedangkan sampel dalam penelitian ini adalah laporan keuangan berupa laporan posisi keuangan dan laporan laba rugi tahun 2018–2023 yamg diperoleh menggunakan teknik dokumentasi kemudian dianalisis menggunakan kuantitatif deskriptif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Bukit Asam Tbk tetap tergolong sangat baik berdasarkan metode Du Pont System meskipun dalam beberapa tahun masih terjadi penurunan. Sedangkan kinerja keuangan hampir sepenuhnya baik, nilai EVA yang positif dan perusahaan telah berhasil menciptakan nilai tambah ekonominya. Perbandingan kinerja keuangan PT Bukit Asam Tbk tetap tergolong sangat baik berdasarkan metode Du Pont System. Sedangkan metode Economic Value Added pada PT Bukit Asam Tbk selama periode tersebut berfluktuasi, dengan sebagian besar tahun menunjukkan hasil yang positif.
Transaksi Syariah Dan Dampaknya Terhadap Pertumbuhan Ekonomi Indonesia: Sebuah Tinjauan Literatur Indra santoso, septy; Arifuddin; Syamsuddin; Indrijawati, Aini; Dahlia, Andi Amalia; Daud, Dahniyar
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.697

Abstract

Transaksi syariah telah berkembang pesat di Indonesia seiring dengan meningkatnya kesadaran masyarakat terhadap prinsip ekonomi Islam. Penelitian ini bertujuan untuk mengkaji dampak transaksi syariah terhadap pertumbuhan ekonomi di Indonesia melalui pendekatan literature review. Berbagai studi sebelumnya menunjukkan bahwa sistem keuangan syariah memiliki kontribusi yang signifikan dalam mendukung pertumbuhan ekonomi indonesia. Adapun kajian / aspek dari transaksi Syariah berupa perbankan Syariah dan inklusi keuangan, pasar modal Syariah sebagai sumber investasi, peran fintech syariah digitalisasi keuangan serta stabilitas ekonomi dan ketahanan krisis keuangan Syariah di Indonesia.
Pengaruh Ukuran Perusahaan, Arus Kas, Tingkat Utang, Kepemilikan Manajerial Terhadap Persistensi Laba Pada Perusahaan Perbankan Sektor Financial Papan Utama Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Faisal Arif, Muhammad; Halim, Ardiansyah; Ahmad, Ruslan
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.791

Abstract

This study aims to determine the effect of company size, cash flow, debt level, managerial ownership on profit persistence in banking companies in the main financial sector listed on the Indonesia stock exchange in 2021-2023. This study uses asample of 22 companies. The sampling method used in this study is purposive sampling. The research hypothesis shows that company size has a positive and significant effect on earnings persistence, cash flow is proven to have a significant negative effect on earnings persistence, debt level is proven to have a positive effect on earnings persistence, and managerial ownership is proven to have a significant posistive effect on earnings persistence.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM Pada Usaha Aisyah Loundry Amalia Susanti, Sheka; Hariany Idris; Mukhammad Idrus
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.712

Abstract

This study aims to assist in the preparation of financial reports for the Aisyah laundry micro business based on SAK EMKM. The focus of this study is to find out how the preparation of financial reports is carried out by the Aisyah laundry micro business based on SAK EMKM. This research method is descriptive qualitative. Data obtained by conducting interviews, and documentation related to the problems studied.  The results of the study concluded that: the preparation of financial reports carried out by the Aisyah Laundry Micro Business is still very inconsistent with the EMKM SAK because the recording of financial reports carried out is not in accordance with the accounting cycle and does not have a single type of financial report that is in accordance with accounting standards. This shows that the Aisyah Laundry Micro Business has not been able to measure the level of financial performance of its business
Analisis Pengelolaan Persediaan Bahan Baku Dengan Menggunakan Metode EOQ Pada Lewa Bakery Suliyanti; Afiah, Nur; Nuraisyiah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.714

Abstract

This study aims to analyze the management of raw material inventory using the Economic Order Quantity method at the Lewa Bakery in Gowa Regency. Data collection was carried out by interview and documentation. Data analysis was carried out using quantitative descriptive methods. The results of this study indicate tha the EOQ method is an effective and optimal approach for companies in managing inventory and controlling raw material inventory costs. With the EOQ method, the company can save costs of Rp5,090,060.00 or around 67.41%, this method recommends an order quantity of 5,258 kg of raw materials with an order frequency of 10 times a year. In addtion, the EOQ method also recommends a safety stock of 372 kg and a reorder point of 772 kg, which serves to prevent the risk of shortages or excess raw materials, so that the smooth production process can be maintained optimally.
Akuntansi dan Tanggung Jawab Sosial: Telaah Normatif atas Hilangnya Makna Etis Transparansi dan Akuntabilitas Hariatih; Hamid Habbe, Abdul; Pagalung, Gagaring
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.740

Abstract

This article examines the role of accounting as a means of social justice through a normative approach that emphasizes the importance of ethical values, social responsibility, and the principle of fairness in reporting practices. Amidst increasing demands for transparency and accountability, contemporary accounting reporting often loses its ethical meaning due to the dominance of technocratic and symbolic approaches. By referring to John Rawls' theory of justice, legitimacy theory, and critical accounting theory, this article highlights how market-oriented reporting tends to ignore the interests of the public and vulnerable groups. The research was conducted non-empirically through literature studies and argumentative-conceptual analysis of reporting practices in Indonesia and globally. The results of the study indicate that a fair reporting system must be designed in a participatory, inclusive, and social value-based manner, and integrate the ethics of the accounting profession as a moral agent in society. This article recommends the reformulation of reporting standards and the strengthening of professional ethics education to address the challenges of information justice and social responsibility in accounting.
Pengaruh CSR Dan Kinerja Keuangan Terhadap Kinerja Lingkungan (Studi Kasus Pada Sektor Makanan Dan Minuman BEI 2021-2023) Triseptya, Ghaliyah Nimassita; Sundari, Sri; Kartini
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.743

Abstract

The main goal of every company is to maximize profits. To achieve and maintain these performance results, the company will implement a strategy by running optimal performance. In addition to economic and social performance, environmental performance also receives serious attention from the community, where environmental issues are increasingly becoming important things that need to be considered for business sustainability. This study uses CSR and performance as independent variables, environmental performance as a dependent variable and company age as a control variable. Using 48 samples from the food and beverage sector on the IDX, and regression analysis using SPSS. The results of this study, CSR and financial performance do not affect
Analisis Penerimaan Retribusi Laboratorium Terhadap PAD Pada Dinas Bina Marga Dan Bina Konstruksi Provinsi Sulawesi Selatan Nurmayana, Sri; Nuraisyiah; Syachbrani, Warka
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.754

Abstract

: This study aims to analyze laboratory retribution revenue at Dinas Bina Marga dan Bina Konstruksi Provinsi Sulawesi Selatan. The data collection technique used is documentation. The data analysis method applied in this study is descriptive quantitative analysis. The population consists of all reports on laboratory retribution revenue targets and realization, as well as Local Own-Source Revenue (PAD) reports. The sample includes reports on laboratory retribution revenue targets and realization, along with PAD reports from 2021 to 2023. The results show that laboratory retribution contributes significantly to Local Own-Source Revenue (PAD), with an average contribution of 79.8% over the past three years. The effectiveness of revenue collection is also considered very high, with an average realization rate of 132.56% of the target. Additionally, the efficiency level of retribution collection falls within the highly efficient category, with an average efficiency rate of 46.77%. These findings indicate that laboratory retribution still has the potential to be further optimized to maximize regional revenue.
Analisis Sistem Informasi Akuntansi Atas Pembayaran Dana Pensiun Pada PT TASPEN (Persero) Kantor Cabang Makassar Ridha, Akhmad; Tikollah, M. Ridwan; Hamzah, Hajrah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.794

Abstract

This study aims to analyze the Accounting Information System for Pension Fund Payments at PT Taspen (Persero) Makassar Branch Office. The variable in this study is the Accounting Information System as a single variable. The subject and focus of this study are to use subjects related to the Accounting Information System at PT Taspen (Persero) Makassar Branch Office, namely all documents related to pension fund payments. Data collection was carried out using documentation techniques. Data analysis was carried out using qualitative descriptive methods in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the components of the Accounting Information System consisting of personnel, procedures, data, software, hardware and internal control have complied with the standards set at PT Taspen (Persero) Makassar Branch Office and based on Romney and Stainbart's theory, these components have met the existing criteria.

Page 21 of 22 | Total Record : 213

 18   19   20   21   22 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting Vol. 7 No. 2 (2024): Bongaya Journal of Research in Accounting Vol. 7 No. 1 (2024): Bongaya Journal of Research in Accounting Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting Vol. 5 No. 2 (2022): Bongaya Journal of Research in Accounting Vol 5 No 1 (2022): Bongaya Journal for Research in Accounting Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting Vol. 2 No. 1 (2019): Bongaya Journal of Research in Accounting Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting Vol. 1 No. 2 (2018): Bongaya Journal of Research in Accounting Vol 1 No 1 (2018): Bongaya Journal for Research in Accounting Vol. 1 No. 1 (2018): Bongaya Journal of Research in Accounting More Issue