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Contemporary Journal on Business and Accounting
Published by Institut Transparansi dan Akuntabilitas Publik
ISSN : 27770877     EISSN : 27768996     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other
Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The author who submits a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or using a different format, it will be rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specified formatting requirements.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS Irmawati Ibrahim; Marwah Yusuf; Rahman Pura
Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.004 KB) | DOI: 10.58792/cjba.v1i2.16

Abstract

Purpose – This study aims to determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. Findings – The data analysis method used multiple linear regression.The results show that the village financial system has a significant positivve effect on the quality of financial reports, the competence of the apparaturs does not effect the quality of financial reports and the internal control system has a significant positive effect on the quality of financial reports. Keywords: Village Financial System, Apparatus Competence, Internal Control System, Quality of Financial Statements Paper type Article Text
FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE INFLUENCE ON COMPANY VALUE IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Chaerunnisa Rumianti; Ansir Launtu
Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.214 KB) | DOI: 10.58792/cjba.v1i2.17

Abstract

Purpose – This study aims to test and analyze the effect of financial performance variables and capital structure on firm value in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. Design/methodology/approach – This analysis method uses Multiple Linear Regression technique. Findings – The results of the study partially show that financial performance and capital structure have a negative and significant effect on firm value. Originality – The population is 26 manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2017-2019. Keywords: Capital Structure, Financial Performance, Firm Value Paper Type Research Result
THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE Tenriwaru Tenriwaru; Ulya Aulia; Nurfadila Nurfadila
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.696 KB) | DOI: 10.58792/cjba.v2i1.19

Abstract

Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.
FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY Budiman Teri; Ratna Ayu Damayanti; Sri Sundari
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.192 KB) | DOI: 10.58792/cjba.v2i1.20

Abstract

Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi. Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression. Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting. Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.
ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE Paulus Tangke
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.052 KB) | DOI: 10.58792/cjba.v2i1.21

Abstract

Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value. Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.
INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO REGIONAL GOVERNMENT MANAGERIAL PERFORMANCE Nur Azizah Basmar; Muhammad Zulfikar Rosihan
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.483 KB) | DOI: 10.58792/cjba.v2i1.22

Abstract

Purpose – This study aims to determine whether the Internal Control System, and Organizational Commitment affect the performance of the Regional Government Managerial in GOWA district SKPD Design/methodology/approach – The method of data analysis uses multiple linear regression techniques Findings – The results of this study indicate that the influence of the Internal Control System, and Organizational Commitment has an influence on the Managerial Performance of Local Governments. Based on the results of the R square test in this study is relatively strong. This is because almost all respondents answered strongly agree and agree. Originality – Collecting data using primary data obtained from 51 respondents in GOWA district SKPD
ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS Ana Mardiana; Anthony Holly
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.068 KB) | DOI: 10.58792/cjba.v2i1.23

Abstract

Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.
THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN Muhammad Irfan Lukman; Tenriwaru Tenriwaru; Kirana Ikhtiari
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.249 KB) | DOI: 10.58792/cjba.v2i1.24

Abstract

Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan. Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire. Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar. Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.
EXAMINING THE PHILOSOPHY OF LEMPU' AND ADA' TONGENG IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) Andi Nurwanah; Tenriwaru Tenriwaru; Izza Zulfa Abdullah
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.758 KB) | DOI: 10.58792/cjba.v2i2.25

Abstract

Purpose – The purpose of this study was to determine the application of the philosophy of lempu' and ada' tongeng as the cultural foundation in the management of School Operational Assistance (BOS) funds. Design/methodology/approach – This research is a qualitative research with a phenomenological approach. Data collection methods used are in-depth interviews, documentation and observation Findings – The results of this study indicate that the philosophies of lempu' and ada' tongeng are stimulants for the management of BOS funds. Originality – The research location was carried out at SMKN 1 Pangkep using primary data sourced from interviews, observations, documentation and secondary data sourced from schools and journals. Keywords: Lempu’, Ada’ Tongeng, BOS Paper Type Research Result
THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT Ana Mardiana; Lukman Lukman; Paulus Tangke
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.86 KB) | DOI: 10.58792/cjba.v2i2.26

Abstract

Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test). Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period. Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization Paper Type Research Result

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