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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 145 Documents
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DETERMINASI KARAKTERISTIK KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Tobi Mandala Putra; Fitriasuri Fitriasuri
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.452

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh Struktur Modal, Kebijakan Deviden, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan yang Terdaftar di Saham LQ45 tahun 2019-2021 dengan Intellectual Capital sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah 45 saham LQ45 yang ada di Bursa Efek Indonesia dengan jumlah sampel sebanyak saham yang ada di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Teknik analisis yang digunakan adalah analisi regresi linier berganda dan uji moderasi. Hasil penelitian menunjukkan bahwa varibael struktur modal, kebijakan deviden, profitabilitas, likuiditas dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap nilai perusahaan. intellectual capital dapat memoderasi hubungan antara struktur modal, kebijakan deviden, profitabilitas, dan likuiditas dengan intellectual capital pada saham LQ45 dan intellectual capital tidak dapat memoderasi hubungan ukuran perusahaan terhadap nilai perusahaan.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
EVALUASI KINERJA TATA KELOLA CURUG CIBEREUM BERBASIS INDIKATOR-INDIKATOR SAPTA PESONA Fongnawati Budhijono; Sugiarto Sugiarto; Januar Wahjudi; Sutrisno Sutrisno; Muhammad Fuad
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.456

Abstract

The contribution of the tourism industry to the Indonesian economy is increasingly being taken into account. Agrotourism has the potential to contribute significantly in advancing Indonesian tourism. Indonesia's agro-tourism potential is huge due to it being supported by the richness and diversity of agriculture, fisheries, plantations, animal husbandry, and forestry. This research was conducted at Cibereum Waterfall located in the Gede Pangrango National Park area, West Java, Indonesia. This study aims to examine the governance performance of CibereumWaterfall in relation to the indicators of Sapta Pesona (tourism seven charms).The novelty of this research is to formulate Sapta Pesona indicators of Cibereum Waterfall. This study used a mixed research method QUAN+ qual. Data were taken using multistage sampling with the Concurrent Triangulation Strategy, involving 560 research respondents and 16 informants. By using Performance – Importance analysis the research found that there are 11 indicators of Sapta Pesona that require immediate improvement. The performance of Safe, Memories, Friendly and Clean elements of Sapta Pesona must be further improved to answer the needs of tourists. The functions of governance that still need attention to improve are Supervision, Managerial, Compliance and Monitoring.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN LISTRIK NEGARA (PERSERO) RAYON GIANYAR Ni Putu Erviani Astari; Ni Komang Urip Krisna Dewi
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.457

Abstract

The cash receipts and disbursement accounting information system requires a good procedure or system that will later be in accordance with established management policies. The existence of an established accounting information system will facilitate performance in management and can prevent the occurrence of misappropriation of cash. This study aims to: determine whether the implementation of cash receipts and disbursement accounting information systems has fulfilled the basic elements of accounting information systems. The object ofthis research is PT PLN (PERSERO) Rayon Gianyar. The analytical method used is descriptive method and the type of research used is qualitative. Based on the research results, PT PLN has fulfilled the basic elements of an accounting information system, but some of the cash receipts and disbursements of the system are carried out centrally so as to minimize the occurrence of cash misappropriations in the company.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA M. Lutfi Al Fahmi; Zulkarnaini Zulkarnaini; Fauzan Fauzan; Bobby Rahman; Maulidin Maulidin; Athailah Athailah
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.459

Abstract

This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.
ANALISIS KINERJA KEUANGAN DAN KESEHATAN PADA KOPERASI SIMPAN PINJAM XYZ SYARIAH CABANG PASAR BARU BEKASI (METODE CAMEL) Rika Rahmawati; Emmelia Tan
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.463

Abstract

Analysis of financial performance on cooperative health is a regular activity to gauge the state of cooperative health. The goal of this research is to evaluate the financial performance and overall health of the XYZ Sharia Savings and Loans Cooperative Branch Pasar Baru Bekasi for the years 2019 to 2022. Documentation and observation approaches are used in this study to acquire data. Based on the regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 07/Per/Dep.6/IV/2016, the financial performance and health level of the XYZ Syariah Savings and Loans Cooperative Branch Pasar Baru Bekasi are being examined. The findings revealed that the KSP XYZ Syariah Pasar Baru Bekasi Branch's soundness level assessment, which was done for the soundness level assessment of cooperatives in 2019–2022, did not yield the highest score possible in terms of capital/capital aspects, earning asset quality aspects (assets), management, efficiency, and liquidity aspects, and that the results can be said to have yielded the value of the predicate “UNDER SUPERVISION”. With a final score between 2019 and 2022 of 51.75%, and a final score between 2022 and 55.25%.
PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP EFEKTIFITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK CIMANGGIS Zihan Ayu Safinatunnayah
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.465

Abstract

The purpose of this study is to study the effect of tax audit, tax collection and taxpayer compliance toward tax revenue in Pratama Tax Service Office Depok Cimanggis in the period 2016-2019. This study uses an explanation method. The study population in this study were all taxpayers registered at the Depok Cimanggis Primary Tax Office. The sampling technique used was convenience sampling with 48 (forty eight) samples of monthly tax reports selected. The data collection technique in this study used document review, namely data collection was carriedout by examining the monthly tax reports at the Depok Cimanggis Primary Tax Service Office. The test results show that tax audit has a positive and significant effect on tax revenue, tax collection has a negative and insignificant effect on tax revenue, taxpayer compliance has no effect on tax revenue. Variable tax audit, tax collection and taxpayer compliance simultaneously have a positive and significant effect on tax revenue.
PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM) Safira Amelia Santoso; Rohmawati Kusumaningtias
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.466

Abstract

The purpose of this study is to understand the determination of unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. The method used in this study is qualitative case study. The results showed that the calculation of Cost of Goods Produced according to the company and based on the full costing method obtained different results. Calculations according to the company include calculations that are not accurate, if you want to get the profit generated as expected. This can be seen from the difference in calculation of minus Rp 5,767. Getting minus results due to calculations using the full costing method resulted in a greater cost of Rp 31,302. Meanwhile, the company's calculation obtained a result of Rp 25,535. This difference is due to the calculation of its depreciation.
Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) Terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Asih Setyaningsih; Maftukhin Maftukhin; Yenny Ernitawati
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.467

Abstract

Dalam pengkajian yang diinginkan untuk mengetahuidan menganalisis pengaruh Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio, dan Net Interest Margin terhadap Return On Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Metode yang digunakan yakni penelitian deskriptif kuantitatif, serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan tercatat BEI jangka 2018-2022. Populasi pengkajian sebanyak 46 perbankan tercatat BEI. Mekanisme pengumpulan sampel yakni purposing sampling, diperoleh sebanyak 23 perusahaan perbankan dengan memakai alat bantu program IBM SPSS versi 29. Temuan penelitian ini yaitu Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA). Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Asset (ROA). Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Return On Asset (ROA). Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) secara simultan berpengaruh positif dan signifikan terhadap Return On Asset (ROA).
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2019-2021 Odila Levana Ng; Temy Setiawan
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.468

Abstract

This study aims to determine the effect of corporate governance on the Effective Tax Rate (ETR) with the independent variable good corporate governance explained by independent compensation, executive character, company size, institutional ownership, independent commissioners, audit committee and audit quality and the dependent variable, namely the effective tax rate. The method used in this research is descriptive quantitative method. The research sample uses the annual reports of 93 manufacturing companies on the IDX for 2019-2021 with a total of 240 datas after the occurrence of outliers. The analytical method uses multiple linear regression models using the Statistical Package for the Social Science (SPSS) version 25. The results of this study indicate that the variable company size, audit committee and audit quality have a significant effect on the Effective Tax Rate. Meanwhile, the variables of executive compensation, executive character, institutional ownership, and independent commissioners have no effect on the effective tax rate.

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