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BJRA (Bongaya Journal of Research in Accounting)

BJRA
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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

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ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA (SPBU CV. SINAR HASMADANI) Suci Ayu Aina Mustainah
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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

PENGARUH POLITICAL CONNECTION DAN KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN MEDIASI CORPORATE GOVERNANCE Paulus Tangke
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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.

ANALISIS PENDAPATAN PEDAGANG TERNAK KAMBING DI KECAMATAN TIROANG KABUPATEN PINRANG Iqra Allamal Insan; Muhammad Ishak
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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.

PEMANFAATAN ALOKASI DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DAN KELEMBAGAAN DESA Muhammad Ishak; Adnan Hasan
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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.

SISTEM PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN Karlina Ghazalah Rahman
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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 Eka Indriyani MS; Herliana Herliana
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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 Sitti Zulaeha; Alimuddin Alimuddin; Abdul Hamid Habbe; Mediaty Mediaty
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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 Andi Cahaya Laela Basri; Mursalim Mursalim; Hamzah Ahmad
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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; Muhammad Su'un
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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 for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

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)

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Rizal Bakri

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marwah.yusuf@stiem-bongaya.ac.id

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Kota makassar,

Sulawesi selatan

INDONESIA