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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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ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA PENGABUAN KECAMATAN ABAB KABUPATEN PENUKAL ABAB LEMATANG ILIR Citra Indah Merina; Ananda Pramesti Ragita Cahyani
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.v10i1.260

Abstract

Desa merupakan suatu wilayah yang mempunyai wewenang untuk mengatur dan mengurus urusan pemerintahannya sendiri. Wewenang yang dimiliki desa untuk mengatur dan mengurus urusan pemerintahannya sendiri biasa disebut otonomi desa. Tujuan penelitian pada artikel ini bertujuan untuk menganalisis pengelolaan dan pertanggungjawaban anggaran pendapatan dan belanja desa di desa pengabuan kecamatan abab kabupaten penukal abab lematang ilir. Metode analisis yang digunakan oleh penulis dalam melakukan penelitian ini adalah dengan menggunakan deskriptif kualitatif. Hasil penelitian yang telah diuraikan penulis, maka dapat ditarik kesimpulan bahwa dalam Pengelolaan dan Pertanggungjawaban APBDes di Desa Pengabuan belum sepenuhnya dapat dikatakan baik terutama, pada asas transparansi. Terlihat dari kurangnya pemaparan kepada masyarakat perihal kegiatan apa saja yang dijalankan, dan pemaparan tentang kegiatan apa yang telah terlaksana dan belum terlaksana.``````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````````
Pengaruh PAD, Dana Perimbangan, SiLPA, Kemiskinan dan Pengangguran terhadap Indeks Pembangunan Manusia dengan Alokasi Belanja Modal sebagai Variabel Intervening (Studi pada Kabupaten/Kota Provinsi Sumatera Selatan) Verawaty Verawaty; Siti Salwa
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.v10i1.262

Abstract

Human development is a process of expanding choices for humans, especially in accessing development results and achieving human development goals. This can be seen from the HDI. This study aims to analyze PAD, DAU, DAK, DBH, SilPA, Poverty and Unemployment which affect HDI through capital expenditure as an intervening variable. This study used path analysis with SPSS and the Sobel test. The results of the study, namely PAD and unemployment have a significant effect on HDI. DAU, DAK, DBH, SiLPA, Poverty have no significant effect on HDI. DAK, DBH, Poverty have a significant effect on Capital Expenditures and PAD have no significant effect on Capital Expenditures. DAU SiLPA, unemployment has no significant effect on capital expenditure but capital expenditure does not intervene in all research variables. From the results of the conclusion, the government pays more attention to efforts to increase the HDI both through capital expenditure and other fund allocations
PENGARUH KEPUTUSAN PENDANAAN, PERTUMBUHAN PERUSAHAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverege yang Terdaftar di Bursa Efek Indonesia 2018-2021) Neneng Hasanah
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.v10i1.271

Abstract

This study was conducted to examine and analyze the effect of funding decisions, company growth, investment decisions and dividend policies on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2018-2021. This study uses secondary data. Data obtained from the IDX website. The population in this study are food and beverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The technique for collecting samples in this study is purposive sampling. Based on the criteria that have been determined by the researcher, there are 11 samples of companies of food and beverage. The data analysis technique used multiple linear regression using SPSS. The results of this study indicate that funding decisions, investment decisions and dividend policies have no effect on firm value. While the growth of the company has an effect on the value of the company.
PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK Dewi Kusuma Wardani; Nurfitri Rahmawatiningsih
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.v10i1.281

Abstract

This study aims to examine whether tax rates and the taxation system affect the intention to commit tax evasion. This study took a sample of students at the Tamansiswa University of Yogyakarta. In this study the authors used a sampling technique using covenience sampling, in collecting data the authors used a questionnaire. From distributing the questionnaires, 100 respondents were obtained. The results of this study indicate that the tax rate has a positive effect on the intention to commit tax evasion. The tax system has no effect on the intention to commit tax evasion.
IMPLEMENTASI PENGELOLAAN KEUANGAN PUSKESMAS SETELAH BERSTATUS MENJADI BLUD (STUDI KASUS DI PUSKESMAS MAGELANG SELATAN) Hernita Sulistyowati; Suci Nasehati Sunaningsih
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.v10i1.284

Abstract

Puskesmas as a Regional Public Service Agency, has the opportunity to improve services to the community by implementing the flexibility of BLUD financial management. The South Magelang Health Center is one of the main health centers in Magelang City, which has changed to become a BLUD since 2013. The purpose of this study was to assess and identify the obstacles faced in the implementation of the financial management of the South Magelang Health Center based on the flexibility of the BLUD. The method used is a qualitative descriptive approach that emphasizes case studies. Collecting data through in-depth interviews, documentation and observation. The results showed that the Puskemas had implemented 5 out of 10 BLUD flexibility, namely income flexibility, expenditure management, procurement of goods and services, cooperation, and SiLPA/deficit management. The Puskesmas also already has a financial management SOP to make financial management more organized. The obstacle that is still faced by the Puskemas is that there is no Magelang Mayor's Regulation that regulates some BLUD flexibility, so that the Puskemas are not been able to apply the flexibility optimally.
BOOK TAX DIFFERENCES, KEBIJAKAN HUTANG DAN PROFITABILITAS DAMPAKNYA TERHADAP PERUBAHAN KEUNTUNGAN PADA PERBANKAN UMUM SYARIAH DIINDONESIA Busra Busra; cut ridha zarina; Mukhlisul Mujahid; nurmila dewi; yulianisah yulianisah; syarifudin syarifudin
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.v10i1.286

Abstract

This study has the aim of testing the effect of the model partially or simultaneously, namely changes in the profits of Sharia General Banking in Indonesia which are thought to be influenced by booktax differences, debt policies and profitability. The population is all sharia commercial banks operating in Indonesia, using purposive sampling ten samples were selected. The classical assumption test is carried out first before testing the model, and the results are that the model being tested is free from the classical assumption problem. By using panel data regression test, it is obtained that simultaneously all variables have a significant effect on changes in the profits of Islamic banking in Indonesia. While the partial test shows that there is a permanent difference and debt policy has a negative and significant effect on changes in profits, temporary differences and profitability have a positive and significant effect on changes in profits.
PRAKTIK PENGHINDARAN PAJAK DAN MANAJEMEN LABA SEBELUM DAN SAAT PANDEMI COVID-19 Hudzaifah Nur Azzahro; Sartika Wulandari
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.v10i1.287

Abstract

The Covid-19 Pandemic has caused Indonesian’s Economy weak. The Government seeks to restore the national economy with various facilities, such as tax incentives. This conditions will affect the practice of tax avoidance and earnings management. This study aims to determine the differences in tax avoidance and earnings management practice before and after Covid-19 pandemic. This study used quantitative data sourced from the company’s annual financial statements. The population used is healthcare companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2020. The sample was determined by purposive sampling technique using several criteria and then resulted in 30 samples from 15 healthcare companies. The method used in this study is wilcoxon non-parametic test using Eviews 12. The results of this study conclude that there is no difference in tax avoidance practices before and during the Covid-19 pandemic. Meanwhile, the level of earnings management behavior during the Covid-19 pandemic was lower than the earnings management before the Covid-19 pandemic.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Amin Wijoyo; Nastasya Cindy Hidajat
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.v10i1.294

Abstract

The purpose of this study is to test and analyze how strong the influence of the independent variables leverage, corporate strategy, cash holding, and profitability both individually and simultaneously in influencing earnings management. The population that will be used in this study are manufacturing companies listed on the IDX for 2019 - 2021. The sample was determined using a purposive sampling technique and obtained a sample of 72 companies from 204 companies. The results of this study show that all independent variables simultaneously affect the dependent variable used in this study. Individually cash holding and profitability affect earnings management significantly, then leverage and corporate strategy do not significantly affect earnings management.
FRAUD LAPORAN KEUANGAN: PREVENTIF TERHADAP FRAUD PADA PERUSAHAAN Leni Laudeciska; Yanni Yanni; Yunita Yunita
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.v10i1.328

Abstract

Economic losses due to fraud financial statements have harmed the organization and the community. This is due to the limitations of risk management strategies available in efforts to prevent financial statements fraud by company managers and auditors, this strategy is able to prevent fraud proactively and help build future financial statements. This multi-case qualitative research aims to explore early detection and the authors use the conceptual framework of risk management in prevention of fraud over financial statements. Therefore, it can be concluded that there is a gap in the concept of risk management in current practice to detect and prevent fraud, as well as the auditor's perspective in creating proactive anti -fraud models. In addition, with this finding the auditor can also develop early detection guidelines, and practitioners can develop anti-fraud risk management procedures.
KAJIAN PUSTAKA FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA SEBAGAI PRAKTIK MANAJEMEN LABA Dhenta Agusti Widyantoro; Imroatul Lutfiana; Alfira Tiara Karisma; Aldalita Ajeng Rahmadani; Ardyan Firdausi Mustoffa
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.v10i1.329

Abstract

One of the valuation tools used to analyze financial statements is the profit earned by a company in order to be able to present good and appropriate company profits. The earnings management practice that companies tend to use is called "Income smoothing." Income smoothing is one way for entity management to increase or decrease profits by reducing fluctuations in profits from year to year. Income smoothing is often used to increase profits from a high-income year to a year that does not meet a company's profit standards. The population used in this article review is all SINTA accredited research results for the 2015–2021 period regarding components that affect income smoothing. data analysis method with descriptive and qualitative analysis approach. There are several components that influence the practice of equalizing profits, namely company size, profitability, cash holding, and company value. This research was conducted after collecting research results on income smoothing factors through literature studies.

Page 8 of 15 | Total Record : 145

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