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Andres Dharma Nurhalim
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INDONESIA
Jurnal Bina Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi wiyatamandala
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017" : 6 Documents clear
PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT Stella Angelina
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4514.538 KB) | DOI: 10.52859/jba.v4i2.27

Abstract

The objective of this research is to examine the influence of auditor's competency, independency, ethic, experience, and time budget pressure toward audit quality. The object of this research is public accountants (external auditor) that working at Public Accounting Firm in Jakarta and Tangerang. This research was conducted using a survey method. Data were collected using questionnaires. From 180 questionnaires distributed, 119 questionnaires were returned, and 28 questionnaires were not meet the criteria, so that only 91 questionnaire could be process. Data analysis conducted with multiple linear regression model. The result of this study were competency, independency, ethic, experience, and time budget pressure have significant influence to audit quality simultaneously. Competency, independency, experience, and time budget pressure have significant influence to audit quality partially. But, ethic not have significant influence to audit quality partially.
PENGARUH KESESUAIAN TUGAS-TEKNOLOGI, KEPERCAYAAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA PASARSWALAYAN DI KOTA TANGERANG Agnes Ashianti
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4550.127 KB) | DOI: 10.52859/jba.v4i2.28

Abstract

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city. The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA Andri Andri; Amelia Sandra
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4433.383 KB) | DOI: 10.52859/jba.v4i2.29

Abstract

Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling technique used is non probability sampling with purposive sampling method and obtained data of 100 respondents from taxpayers compliance of entrepreneur in itc cempaka mas jakarta. Data analysis techniques and hypothesis testing to check each variable is done by descriptive statistical test, pooling test, classical assumption test, multiple regression analysis test, F test and t test using program SPSS 23. Based on the tests that have been done, it can be concluded that the modernization of tax administration system has an influence on the compliance of individual taxpayers.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT PADA PERUSAHAAN KONSULTAN BISNIS KECIL DI TANGERANG Priscillia Sharon
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4182.54 KB) | DOI: 10.52859/jba.v4i2.30

Abstract

Audit Judgement is one of important aspect in Accounting Consulting Business. Audit Judgement create expectation and trust between corporate and reader of Financial Report. It is really important to understand the flow and how Audit Judgement can be derived. Purpose of this research is to “revisit” all possible factor that could affect audit judgement in small and new business consultant firm in Tangerang. The author aim to understand more about audit judgement and hope could find same factor in small firm case. Finding of this research confirm that there is influence of audit experience and pressure toward obedience. This research use F test, t test and R2 to valuate research model. Pressure toward obedience has negative relationship with audit judgement. Researcher conclude that in small firm case, most of high level executive try their best to conduct ethical behavior and make sure they can perform best services for their clients. While in lower level, most of junior still obey their leader or their clients. But sometimes it caused confusion because the clients objective not always the same as the top executive objective. So in the end, the top level could maintain their standard and researcher suggest they could create standard code of conduct in their office, so at junior level, they could learn be more professional base on ethical behavior.
PENERAPAN PSAK 71 DAN DAMPAKNYA TERHADAP KEWAJIBAN PENYEDIAAN MODAL MINIMUM BANK Suroso Suroso
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3840.301 KB) | DOI: 10.52859/jba.v4i2.31

Abstract

PSAK 71 is about Financial Instrument has been applied since January 1st 2019. But in fact the implementation of this PSAK is still in consideration. DSAK-IAI much more concern about the accuracy of the implementation of PSAK 71 especially in Financial and Banking Sector. Finally DSAK IAI decided that later in 2020 all firms should implement this regulation. Some firms are allow to implement PSAK 71 early in order to make sure the firms can learn and sincronize their report with this PSAK. This research conducted base on current situation of the Bank where researcher work. This research is qualitative study of the impact of this new PSAK 71 to the Bank where Researcher work. Finding of this research, the implementation of PSAK 71 has positive impact, it could give relevant information for the user of financial report to give valuation about total, period and uncertainty about future cash flow. But there is some negative impact such as it will increase CKPN and decrease KPPM (or Capital Adequacy Ratio). There will be about 55,68% increasing of CKPN and 0,28% decreasing of KPPM. It is very important for Bank to make good preparation from the strategic aspect, technical and operational aspect because the decreasing of CKPN could impact the Bank performance and there will be more risk to be handled for the Bank.
PEMBANDINGAN KINERJA TATA KELOLA BANK-BANK YANG BEROPERASI DI INDONESIA Fongnawati Budhijono
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3707.08 KB) | DOI: 10.52859/jba.v4i2.32

Abstract

Indonesian banking authorities consider corporate governance as one of the issues that can ensure the stability of the management of banks operating in Indonesia. Good corporate governance in banking is the governance of banks that apply the principles of transparency, accountability, responsibility, independence, and fairness. Good corporate governance in the banking sector is important because it can boost bank’s and shareholder’s profits in the long run. The focus of this study is to evaluate whether there are differences in the performance of bank governance in relation to the classification of BOOK (BUKU) established by the authorities. The study was conducted using secondary data obtained from Infobank Research Bureau (2017). In total there are 103 banks incorporated in various classifications of various BOOKS (BUKU) and also foreign banks. As the research variable is GCG Composite Value. This study is conducted by considering the bank grouping according to Bank Indonesia (BI) regulations on business activities of commercial banks (BUKU) and also banks belonging to the classification of foreign banks. The test were performed using ANOVA and multiple comparison with post hoc test. The result of the analysis stated that there is no difference of GCG composite value for banks belonging to different books (BUKU), including foreign banks.

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