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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 145 Documents
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DETEKSI FRAUDULENT FINANCIAL STATEMENT: PENGUJIAN DENGAN ANALISIS PROKSI FRAUD TRIANGLE Made Irma Lestari; Vosby Florensi
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.201

Abstract

This study is an empirical study that aims to determine the effect of the fraud triangle proxies on the potential on fraudulent financial statements of go-public companies on the Indonesia Stock Exchange. This study uses 22 companies that are members of the LQ-45 company for the 2016-2020 period. The test results with multiple linear regression showed that simultaneously financial targets, financial stability, external pressure, nature of industry, and change in auditors had a significant positive effect on fraudulent financial statements. Partially, the Pressure Factor with the Financial Stability proxy has a significant positive influence on the potential for financial statement fraud. However, the results of the simultaneous test of proxies for pressure factors, namely financial target, financial stability, and external pressure, did not have a significant effect. The partial test results on each variable state that the other hypotheses, namely financial targets, external pressure, nature of industry, and change in auditors, do not have a significant positive effect on potential fraud in financial statements. Keywords: Fraudulent financial statement, pressure, opportunity, rationalization.
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN PETUGAS PAJAK, KESADARAN WAJIB PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Rinny Meidiyustiani; Qodariah Qodariah; Sekar Sari
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.215

Abstract

This study aims to analyze the effect of understanding taxpayers, tax officer services, taxpayer awareness, and education levels on taxpayer compliance. This research uses primary data. The population in this study is the taxpayer of SMEs in the food and beverage sector in South Tangerang City by using accidental sampling techniques by distributing questionnaires of 100 respondents. The data analysis technique used in this study is the method of multiple linear regression analysis and is processed using SPSS version 26. The results of this analysis show that understanding taxpayers, tax officer services, and education levels have a positive and significant effect on taxpayer compliance while awareness of taxpayers no significant effect on taxpayer compliance. While the remaining 44.7%, influenced by other variables outside the research model.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN TEKNOLOGI YANG TERDAFTAR DI BEI Errika Ahffha; Mochammad Nugraha Reza Pradana
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.216

Abstract

Abstrak: Munculnya pandemi Covid-19 mendesak seluruh kegiatan untuk berubah dan menerapkan kebiasan baru. Hampir seluruh kegiatan dialihkan menggunakan teknologi, hal ini tentu akan membawa perubahan pada perusahaan teknologi. Analisis ini memiliki sasaran dalam menganalisa kinerja keuangan 10 perusahaan teknologi yang sudah didaftarkan di BEI sebelum dan setelah pandemi. Riset ini memerlukan data-data dari laporan keuangan Triwulan ke-2 tahun 2019-akhir tahun 2020. Data tersebut diukur dengan kinerja keuangan menggunakan variabel total asset turnover ratio, rasio lancar, margin laba dan rasio utang terhadap modal. Penelitian menggunakan metode komperatif dengan melakukan uji wilcoxon signed ranks test. Hasil uji pada peneilitian ini adalah keempat variabel yang digunakan tidak adanya perbedaan secara signifikan nilai dari total asset turnover ratio, rasio lancar, margin laba dan rasio hutang terhadap modal, yang berarti kinerja dalam perusahaan teknologi tidak terjadi perubahan yang besar setelah dan sebelum pandemi Covid-19 ini.
FINANCIAL DISTRESS SEBAGAI DETERMINAN, PEMEDIASI DAN PEMODERASI DARI PRAKTIK MANAJEMEN LABA Felicia Chrisantha; Sugi Suhartono
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.217

Abstract

Financial distress is a situation where the company's finances are in an unhealthy or crisis state. Based on agency theory, in a state of financial distress the principal and agent have two different interests in the company in which each party seeks to achieve and maintain the expected level of prosperity. Previous research stated that in a state of financial distress, companies do not always implement earnings management to overcome them. This study aims to determine financial distress as determinant, mediating, and moderating earnings management. The conclusion of this study is that profitability affects financial distress and earnings management, financial distress is able to moderate the negative interaction of firm size on earnings management. However, there is not enough evidence of financial distress as a determination and mediation of earnings management, firm size on financial distress and earnings management, and profitability moderated by financial distress on earnings management.
EVALUASI KOMPREHENSIF KINERJA RETURN PER UNIT RISK SEKTOR-SEKTOR INDUSTRI JASICA Fongnawati Budhijono; Sugiarto Sugiarto; Januar Wahjudi; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.219

Abstract

This study analyzes the performance of return per unit risk of industrial sectors that are members of the JASICA index (Jakarta Stock Industrial Classification) index. The sample used is 900 data on average returns per unit risk from each industrial sector for the period 2004 to 2018, which is generated from 35235 daily return data from all sectors of the JASICA Index. Data obtained from the Bloomberg terminal. Data analysis tools used in this study include descriptive statistics, trend analysis, ANOVA and Tukey HSD Post hoc test. From descriptive statistics, it is found that sector JAKTRAD produces the highest average return per unit risk, followed by sector JAKPROP, sector JAKBIND, sector JAKCONS and sector JAKFIN, and so on. In descriptive statistics, sector JAKAGRI is the sector that produces the lowest average return per unit of risk. Further analysis of the trend of the average return per unit risk in the period of observation does not show any significant differences in the direction of movement between the performance of one sector and other sectors. The results of the ANOVA and Tukey HSD Post hoc tests only found that the average return per unit risk of Sector JAKAGRI was significantly different from the average return per unit risk of sector JAKPROP and sector JAKTRAD, while the other sectors did not show a significant difference.
ANALISIS PERENCANAAN PAJAK PPH PASAL 21 YANG DILAKUKAN KONSULTAN PAJAK TERHADAP KLIEN UNTUK MEMINIMALKAN BEBAN PAJAK (STUDI KASUS KONSULTAN PAJAK PT KADENA SINAR SOLUSI) Aurellia Wijaya; Olivia Nainggolan
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.220

Abstract

This research was done for the purpose of deciding the appropriate plan for corporate tax payer to reduce the amount of tax whom they see as a burden. The researcher uses the qualitative method with case studies and analytical description in researching the given analytical data. The collecting data phase was done by interviewing the related subjects, observation, and documentation to gain the correct information. Results of the research show the correct method that was used by consultant to helped clients in order to reduce burden was in fact gross method.
PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY, PERTUMBUHAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2015 - 2019 Celina Geraldine; Made Irma Lestari
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.221

Abstract

This research was conducted to analyze the factors that affect the capital structure of companies in the consumer goods sector that have been listed on the IDX and operated in the 2015 – 2019 period. There is a very drastic decline in the debt to equity ratio in the consumer goods sector compared to the other 8 sectors which available on the IDX. In the 2015 – 2019 period, the debt to equity ratio in the consumer goods sector increased and tends to be stable. The population in this study are companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2015 – 2019. The sampling method used in this study is a purposive sampling method so as to produce 27 companies that can be used as objects in this study. The variables used in this study are: the independent variable profitability (ROA), current ratio (CR), tangibility (TANG), company growth (Growth), company size (Size) and the dependent variable debt to equity ratio (DER). The results of this study indicate that profitability, liquidity, tangibility, growth, and firm size have a partial and significant effect on the capital structure, and the results of this study also show that profitability, liquidity, tangibility, growth, and firm size have a simultaneous and significant effect on the structure. capital.
Audit Forensik Untuk Pencegahan Korupsi Dengan Menggunakan Whistleblowing Untuk Deteksi Suap Ailani Almira Hartono Putri; Sri Trisnaningsih
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.233

Abstract

The purpose of this study is to determine the effectiveness of forensic audits to detect bribery with whistleblowing support and the role of the KPK in preventing corruption in the Covid-19 disaster budget funds. This study uses a qualitative descriptive method by observing and analyzing all information related to the research topic both through (literature review, literature research, library research, and combined with previous research in order to explain the phenomena that will occur. From the results of this study, it can be concluded that forensic audit very effective for detecting bribes using the support of the whistleblowing system.
Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada PT. Univista Utama Medan Vivian Diaphenia; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.243

Abstract

The purpose of this study was to determine the effect of financial ratios consistingof 5 (five) financial ratios namely Cash Ratio, Primary Ratio, Gross Profit Margin,level of sales and Total Asset Turnover on Profit Growth at PT. Main University.The method used is quantitative research. The population in this study is thefinancial statements of PT. Main Univista for 3 years for the 2018-2020 period,while the sample in this study was 36 data. The analysis model in this study ismultiple linear regression using the SPSS program. Data testing was carried outusing the classical assumption test, the coefficient of determination test, the F testand the t test. The conclusion from the results of this study is that Cash Ratio andTotal Assets turnover partially have a significant effect on profit growth at PTUnivista Utama, Primary Ratio, Gross Profit Margin and sales level partially haveno effect on profit growth at PT Univista Utama. Cash Ratio, Total Assets turn,Primary Ratio, Gross Profit Margin and sales level simultaneously affect profitgrowth at PT Univista Utama.
Faktor-Faktor Yang Mempengaruhi Kebijakan Utang dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andy Andy; Giovanni Angeline; Yose Roberto; Henryanto Wijaya; Levina Febrianty
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.255

Abstract

Dividend policies, asset structure, company size, growth, and profitability can all impact how manufacturing companies manage their debt. The research was conducted between 2017 and 2019 with a purposive sampling method of 37 manufacturers listed on the Indonesia Stock Exchange. The debt policy is the independent variable in this study, whereas the dependent variables are as follows: dividend policy, company performance, asset structure, and liquidity. Profitability serves as a moderating variable. The findings indicate that the dividend policy alongside liquidity has a significant impact on a company's debt policy, whereas asset structure, company size and growth, and profitability have no significant impact on debt policy. The profitability variable has little effect on the relationship between debt policy and dividend policy, asset structure, size, firm growth, and liquidity. This study summarizes the importance of prudent debt management in order to avoid an imbalance of internal and external resources.

Page 7 of 15 | Total Record : 145

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