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Balance Vocation Accounting Journal
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 25801974     DOI : http://dx.doi.org/10.31000/bvaj
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan Hasil penelitian di bidang ilmu : Akuntansi : Akuntansi Syariah, Akuntansi Perbankan, Akuntansi Keuangan Keuangan Perpajakan : Pajak International
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 109 Documents
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The Effect Of Green Accounting And Corporate Social Responsibility On Financial Performance Josephine, Kezia; Santo, Vianty Adella; Kusnandar, Clarissa Giovanni
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13892

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has run its business using financial implementation rules properly and correctly (Fahmi, 2014). There are several variables that can affect Financial Performance, which are focused on in this study are Green Accounting (GA) and Corporate Social Responsibility (CSR). GA is an accounting practice that considers the environmental impact of business activities. This includes measuring the costs and benefits associated with the use of natural resources and waste produced. GA can have a significant impact on a company's financial performance. The next variable is CSR. CSR has the potential to provide a significant positive impact on a company's financial performance. Although there are initial costs to be borne, long-term benefits, such as increased reputation, customer loyalty, and access to capital, can result in better financial performance. The purpose of the study was to test and provide empirical evidence of the influence of independent variables, namely Green Accounting as measured by Proper Performance Rating and Corporate Social Responsibility (CSR) as measured by LN Charitable Donations on the dependent variable, namely Financial Performance as measured by Return On Asset (ROA). This study will further use multiple regression analysis which begins with descriptive statistical testing, classical assumption testing and hypothesis testing. Data testing is assisted by using the SPSS program. The result of this study show that GA has an effect to FP and CSR has no effect on FP
The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation Sarra, Hustna Dara; Lathiifa, Lathiifa
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14299

Abstract

The practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and capital intensity on tax aggressiveness with profitability as a moderation variable. Using financial statement data from 26 companies for the 2020-2023 period selected through the purposive sampling method, this study applied Moderated Regression Analysis (MRA) with E-views 12. The results of the study showed: (1) liquidity had no effect on tax aggressiveness; (2) leverage has a positive effect on tax aggressiveness; (3) capital intensity affects tax aggressiveness; (4) profitability does not moderate the relationship between liquidity and leverage with tax aggressiveness; However, (5) it succeeded in moderating the relationship between capital intensity and tax aggressiveness. These findings make a theoretical contribution to the development of the corporate tax literature and a practical one for tax authorities in overseeing tax planning practices. The novelty of the research lies in a comprehensive approach by combining the three main determinants of tax aggressiveness while testing the role of profitability moderation in the specific context of basic material companies in Indonesia, the pandemic period and post-pandemic (2020-2023), which has not been explored much in previous research.
Financial Statement Fraud Detection: Synergy Artificial Intelligence with Auditor Characteristics Kurniawati, Kurniawati; Hivianto, Laura Silvany
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14054

Abstract

The objective of this research is to analysis the effect of auditor characteristics that represented by professional scepticism and auditor experiences toward financial statement fraud detection through artificial intelligence in data analytic.  This study builds upon previous research where respondents were auditors who had used big data analytics and incorporate artificial intelligence, specifically big data analytic as mediator between auditor characteristics and the detection of financial statement fraud. Quantitative research was used in this research by obtaining primary data through 66 respondents from auditor at several public accounting firms in the Jakarta area. Our findings reveal that auditor experience has direct influence effect on financial statement fraud detection while professional scepticism has no effect. But surprisingly, the role of artificial intelligence in data analytics is only able to mediate professional scepticism on financial statement fraud detection, while this does not apply to auditor experience. This study provides empirical evidence that the role of artificial intelligence, namely big data analytic, can act as a catalyst that transforms professional scepticism from mere doubt to evidence-based action, by enhancing the auditor’s ability to identify data patterns and anomalies, reducing cognitive bias and increasing objectivity. 
The Use of ATLAS Application on Auditor Performance at KAP Budiandru and Partners in Pekanbaru Sihombing, May Inggri; Aristi, Mentari Dwi
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14305

Abstract

This study aims to analyze the use of the ATLAS application in supporting auditor performance at the Public Accounting Firm (KAP) Budiandru dan Rekan in Pekanbaru, considering the need for audit digitalization in the modern era. This research employed a qualitative method using in-depth interviews with one audit manager and two senior auditors who directly used ATLAS in their audit practices. The findings indicate that ATLAS assists auditors in improving work quality through structured risk assessment features, increases work quantity by simplifying audit documentation, and supports timely completion of audits through systematic workflows and data integration. This study also confirms that although ATLAS accelerates and streamlines the audit process, its effectiveness is still influenced by the readiness of clients’ documents and auditors’ experience in operating the application. The contribution of this research lies in providing empirical evidence on the implementation of ATLAS in mid-sized accounting firms in Indonesia, especially in Pekanbaru, which has rarely been studied before. This research offers novelty by providing an in-depth mapping of senior auditors’ and audit managers’ experiences in using ATLAS within a single firm, focusing on its impact on three indicators of auditor performance: work quality, work quantity, and timeliness
The Impact of Profitability, Dividend Policy, and Capital Structure on the Value of Agricultural Sector Companies on the IDX Sinaga, Stefie Fiorella; Siallagan, Hamonangan; Munte, Mei Hotma Mariati
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14112

Abstract

The agricultural sector in Indonesia faces various economic and policy challenges, so understanding the factors that affect a company's value is urgent in this study. This study aims to analyze the influence of profitability, dividend policy, and capital structure on company value in the agricultural sector listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method uses a quantitative approach with purposive sampling techniques and secondary data analyzed through multiple linear regression with SPSS version 26 software, including classical assumption test and hypothesis test. The results of the study show that profitability and dividend policy have a positive and significant effect on the company's value, while the capital structure has a negative and significant effect. These findings provide practical contributions for managers and investors in financial decision-making, particularly in the agricultural sector. The novelty of this research lies in a comprehensive analysis of the interaction of the three variables (profitability, dividend policy, and capital structure) in the context of Indonesia's agricultural sector, which has not been widely explored in previous research, especially in the post-pandemic period (2021-2023) which is fraught with global economic dynamics and domestic policies.
The Business Of Property: What Determines Profit? Mubarok, Faizul; Nurmailia, Avhita; Nabila, Bela; Azzahrah, Fatimah
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.11624

Abstract

The aim of this study is to investigate the impact of inflation, interest rates, company age, leverage and liquidity as variables to profitability of company in the property sector. As this study used the purposive sampling method, the sample consists of 10 companies and resulted in 320 observations within 2015 to 2022 which are the quarterly financial report. The findings show that variables of inflation, liquidity and leverage are significantly influence to the profitability of property companies. While, the company age and interest rates are only have slight effect to the profitability. These findings will provide essential information where it useful for the practitioners and stakeholders in property industry so they can comprehend the role of variables impact to the financial aspect of the companies. Thus, property companies can mitigate the detrimental effect risking causes on their financial performance and make a strategic decision to achieve high profitability despite the frequent changes in the market.
Factors Affecting Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange Silalahi, Elli Dayanti; Siallagan, Hamonangan; Dolok Saribu, Ardin
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14256

Abstract

In the context of Indonesia's growing economy, a deep understanding of the factors that affect the financial performance of banks is essential to improve financial system stability and public trust. This study aims to analyze the influence of CAR, NPL, BOPO, and LDR on the financial performance of banks listed on the Indonesia Stock Exchange for the 2021-2023 period, with ROA as a proxy for financial performance. Using a quantitative approach, annual financial statement data is analyzed through multiple linear regression. The results of the study showed that BOPO had a significant effect on ROA, while NPL showed a significant negative impact. Meanwhile, CAR and LDR showed no significant influence. These findings make a practical contribution to banking management in optimizing the management of operational costs and credit risks, as well as being a reference in strategic decision-making. The novelty of this study lies in its comprehensive approach in analyzing the interaction of the four main financial ratios in the post-pandemic period (2021-2023), using actual data that has not been widely explored in the context of Indonesian banking, as well as providing the latest empirical evidence on the dominant influence of operational efficiency (BOPO) over other factors.
Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors Khusnaini, Khusnaini; Liyana, Nur Farida; Hermawan, Irwan
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13780

Abstract

The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia.
The Effect Of Internal Audit And Accounting Information Systems On Internal Control Julianti, Mira; Hudi, Ilham
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14272

Abstract

TThe effectiveness of internal controls is a critical aspect in the hospitality industry to ensure accountability and operational efficiency. This study aims to analyze the influence of internal audit and accounting information system on internal control at Fox Hotel Pekanbaru. The quantitative research method was applied with purposive sampling techniques on 41 respondents consisting of front office and back office employees. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 25. The results showed that internal audits and accounting information systems significantly affected internal control with a contribution of 57.4%. These findings make a practical contribution to hotel management in strengthening the internal control structure through the optimization of audit functions and information systems. The novelty of this research lies in the specific approach to the hotel industry in the Pekanbaru area that has not been studied before, as well as the simultaneous testing of two key variables in building an effective internal control system

Page 11 of 11 | Total Record : 109

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