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<![CDATA[PENERAPAN PSAK 71 DAN DAMPAKNYA TERHADAP KEWAJIBAN PENYEDIAAN MODAL MINIMUM BANK ]]>
<![CDATA[Suroso Suroso]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v4i2.31
<![CDATA[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.]]>
<![CDATA[PEMBANDINGAN KINERJA TATA KELOLA BANK-BANK YANG BEROPERASI DI INDONESIA ]]>
<![CDATA[Fongnawati Budhijono]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v4i2.32
<![CDATA[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.]]>
<![CDATA[PENGARUH PROFITABILITAS, SIZE DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA ]]>
<![CDATA[Mellisa Afriliana]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.33
<![CDATA[The purpose of this study was to analyze the influence of profitability, size and dividend payout ratio toward income smoothing. The sample consists of manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2012. This research was conducted by using a secondary data. The sampling technique conducted by the purposive sampling method. The method used to analyze is using binary logistic regression for hypothesis test, -2 Log Likelihood table for Overall model fit, Hosmer and Lemeshow’s Test for suitable regression model, classification table for accurate model test. The results of this study is profitability proxied by return on assets (ROA), net profit margin (NPM), size and the dividend payout ratio (DPR) not significant toward income smoothing practices. The result are -2Log Likelihood significantly 7.312 over than 2.776 affect the acceptance of model fit, Hosmer and Lemeshow’s Test significantly 0.771 over than 0.05 the acceptance of predicted model, Nagelkerke’s R Square 0.169, accurate model test 61.1% overall percentage companies to the acceptance of income smoothing.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, LABA/(RUGI) OPERASI, DAN OPINI AUDITOR TERHADAP AUDIT DELAY ]]>
<![CDATA[Regilia Regilia]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.34
<![CDATA[Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of information published and will influence market reaction towards the lengthy information. The study aims to determine the factors that influence audit delay mining sector companies listed at Indonesian Stock Exchange for 2010-2012 period. The factors studied are delay is estimated to affect company size, solvency levels, operation loss and profit, and auditor’s opinion. The population in this study is the mining company’s financial statement listed on the Indonesian Stock Exchange from 2010-2012. Sampling technique with selected sampling by purposive sampling. Of the 40 companies that are mining at Indonesian Stock Exchange from year 2010-2012, there were only 14 companies that meet the characteristics of the samples that have been determined. Data analysis conducted with multiple linear regression model. The results of the study were company size, solvency, operation loss and profit dan auditor’s opinion have significant influence to audit delay simultaneously. Operation loss and profit and auditor’s opinion have significant influence to audit delay partially. But company size and solvency not have significant influence to audit delay partially.]]>
<![CDATA[ANALISIS MANAJEMEN RISIKO PADA KAWASAN TAMAN NASIONAL GUNUNG GEDE PANGRANGO (TNGGP) JAWA BARAT ]]>
<![CDATA[Suroso Suroso]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.35
<![CDATA[Tourism has already become major economic contributor since 2014. Many people start to get the experience and explore the world. Base on WTO prediction, there are about 1.6 billion tourists over the world, and most of them are in Asia and Pasific. By 2020 these people could generate about 2 trilion USD income in tourism sector. Indonesia has known as one of biggest archipelago island in the world and has a lot of tourist spot over their island. One of interesting spot in West Java is Taman Nasional Gunung Gede Pangrango in Bogor. This place has been well known as agri-tourism spot for long time ago. Unfortunately in order to increase the competitiveness of this tourist spot, they should implement risk management in their daily operational. We found that the management hasn’t implement any risk management in their daily operational. So we would like to conduct some observation and hope can mapping potential risk of this place. Purpose of this research is aim to mapping risk and conducted quadran analysis in order to achieved good risk management of Taman Nasional Gunung Gede Pangrango. And the this tourist spot can be one of unique tourist spot that can support Indonesia Tourism in 2020.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 ]]>
<![CDATA[Stefany Stefany]]>;
<![CDATA[Henryanto Wijaya]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.36
<![CDATA[The purpose of this research was to obtain and analyze empirical evidence about the effect of corporate governance (board size, independent commissioner, managerial ownership, institutional ownership, audit committee size, and audit committee education) on internal control disclosure. Research carried out on 30 banking companies listed on the Indonesia stock exchange (BEI) in the period 2013 – 2015. The statistical method used to test the hypothesis of the research is a multiple linear regression model. Therefore, before testing the hypothesis, a number of classic assumption test need to be conducted first. With a 95% confidence level, research shows that board size, managerial ownership, and audit committee size have a significant influence on internal control disclosure, while independent commissioner, institutional ownership, and audit committee size not have a significant effect on internal control disclosure. Should further research can increase the population of companies other than the banking companies and can add independent variables.]]>
<![CDATA[ANALISIS KELAYAKAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) SEPATU DAN SANDAL DI BOGOR ]]>
<![CDATA[Olivia Venessa Nainggolan]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.37
<![CDATA[Feasibility Study for Shoes and Sandal Micro Business in Bogor is very important to be conducted. The purpose of this feasibility study is to measure cost and benefit that might be beneficial for every stakeholder especially in rural area. Pasir Eurih Village has been knowned as one of shoes and sandal producer. Long history and many craftman there has been made shoes and sandal for generation. Their knowledge and skill has been passed from generation to generation and create microbusiness and become main economics activity for villager there. Unfortunately there is question that, why such old microbusiness never grow and expand more? In order to answer this question researcher conducted some feasibility study regarding this matter. Researcher wants to search the root of the problem why this microbusiness from Pasir Eurih Village not grow and expand. In this research, researcher conducted feasibility study base on two main aspect of feasibility study. First aspect is non financial aspect of the business which is management, business entities, infrastructure, and some SWOT analysis base on current situation. Second aspect is financial aspect which is NPV, IRR, Profitability Index, and Payback Period. Finding in this research is base on the market, internal competency Pasir Eurih has GOOD feasibility but unfortunately still not manageable with good corporate governance. Lack of leadership and there is no certain business entities that could coordinate this microbusiness cause major delay of its expansion. Researcher purposes that in first step of development, Pasir Eurih could start to organize their internal stakeholder under cooperation business entities (KOPERASI). Pasir Eurih already has KOPERASI but found by researcher failed to be functioned. In order to create competitive product and expand their internal stakeholder need to be trained and develop untuk the best business entities (which is in researcher opinion is KOPERASI). Finally, it is human development that is urgent issued that found by researcher in this topic. Government and some professional business should be together developed rural area in order to achive competitive nation and product.]]>
<![CDATA[ADAPTIVE MARKET? A NEW HYPOTHESIS? ]]>
<![CDATA[Bayu Laksma Pradana]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v5i1.38
<![CDATA[The efficient market hypothesis (EMH) has been challenged by behaviourists for decades. Is market predictable? and how rational human beings prone to make flaws in making decisions are two general questions that still debatable until nowadays. A long argument between Rationalists and Behaviorists. A new theory emerged to find a way out and became the “middle way”. It gave justifications that those previous theories have both their own strengths and also weakneses. Combining biology, neuro science, and evolution, The MIT Professor seemed to believe that finance and market today are more like evolutionary biology than physic. From time to time market adapts with environment, change in circumstances lead to change in behavior and methodology; this is what Andrew Lo called Adaptive Market. This literature study briefly explains the very start evidence about Efficient Market Hypothesis and how behaviour finance becomes the opponent of EMH. How adaptive market expands the horizon of interdiciplinary studies also will be presented in thorough manner. In conclusion, the new theory gives many proves that market is adaptive. However in contrast with behavior finance, adaptive market has more comprehensive reasons explaining the financial and economic environment that has been changed recently.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 ]]>
<![CDATA[Eviyanti Rosalie]]>;
<![CDATA[Michelle Michelle]]>;
<![CDATA[Henryanto Wijaya]]>;
<![CDATA[Susanto Salim]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.40
<![CDATA[The purpose of this study is to empirically examine the influence of return on asset, debt to equity ratio, net profit margin and firm size towards income smoothing in consumer goods listed in Indonesia Stock Exchange from period 2014 – 2016. This study used 27 data from manufacture companies that have been selected using purposive sampling method with total 81 data for three years. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 19 software to process the data. The result of research shows that return on asset, net profit margin and firm size have no influence towards income smoothing. Debt to equity ratio has negative significant influence towards income smoothing.]]>
<![CDATA[PENGARUH IKATAN KEPENTINGAN KEUANGAN, PEMBERIAN JASA LAIN, AUDIT TENURE, PERSAINGAN KANTOR AKUNTAN PUBLIK DAN AUDIT FEE TERHADAP INDEPENDENSI PENAMPILAN AUDITOR ]]>
<![CDATA[Tiara Milka Wicita]]>;
<![CDATA[Maria Stefani Osesoga]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v6i1.41
<![CDATA[The purpose of this study was to examine the impact of the financial interest, non-audit services, audit tenure, competition between Public Accountant Firm, and audit fee toward auditor’s independency in appearance. The study was conducted using a survey method to provide the questionnaries to auditors in Public Accountant Firm. The data used in this study was primary data. The population of this study was auditors working at Public Accountant Firm. The sample of this study were auditors working at Public Accountant Firm in Jakarta and Tangerang which provides non-accounting services at least in one year of service and bachelor degree in level of education. There were 185 questionnaries distributed for this research, but only 134 questionnaries returned and 126 questionnaries used in this research using multiple linear regressions. The result of this study were (1) financial interest has no impact toward auditor’s independency in appearance, (2) non-audit services has no impact toward auditor’s independency in appearance,(3) audit tenure has no impact toward auditor’s independency in appearance, (4) competition between Public Accountant Firm has no impact toward auditor’s independency in appearance, (5) audit fee has significant impact toward auditor’s independency in appearance.]]>
