cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tamara Limbunan
Contact Email
tamaralimbunan28@gmail.com
Phone
+6285255255175
Journal Mail Official
ana.mardiana1902@gmail.com
Editorial Address
Jl. Daeng Tata Raya, Hartoko Indah Blok 2V No. 5 Parangtambung
Location
Unknown,
Unknown
INDONESIA
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
 1   2   3   4   5 
THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT Abdul Rival; Marwah Yusuf; Sufiati Sufiati
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 (555.876 KB) | DOI: 10.58792/cjba.v2i2.27

Abstract

Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. Originality – The population in this study were all regional organizations totaling 52 OPD. Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance Paper Type Research Result
THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS Adhayanti Adhayanti; Marwah Yusuf; Anim Wiyana
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 (559.976 KB) | DOI: 10.58792/cjba.v2i2.28

Abstract

Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result
SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND R Umihany; Tenriwaru Tenriwaru; M Reza
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 (383.98 KB) | DOI: 10.58792/cjba.v2i2.29

Abstract

Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds. Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Keywords: Auditing, Accountability, Social Assistance Fund Paper Type Research Result
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE Anthony Holly; Ana Mardiana; Feby Amely Yaury
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 | DOI: 10.58792/cjba.v2i2.31

Abstract

Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result
EXAMINING THE ETHICAL PERCEPTIONS OF ACCOUNTING STUDENTS IN PREPARING FINANCIAL STATEMENTS Ebrit, Firna; Tenriwaru, Tenriwaru; Saleh, Musliha
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.33

Abstract

ABSTRACT Purpose – This study aims to determine the perceptions of accounting students on the ethics of preparing financial statements Design/methodology/approach – The type of data in this study is primary data with the data collection technique used is a questionnaire. The research sampling technique used simple random sampling. Findings – The results showed that there was no difference in the perceptions of accounting student class 2018 and accounting student class 2019 regarding earnings management factors, disclosure of sensitive information, costs and benefits, and accountability. There are differences in the perceptions of accounting student class 2018 and accounting student class 2019 about the factor of misstatement. This is because accounting student class 2018 have a lower tendency to misstate financial statements compared to accounting student class 2019. Originality – The samples in this study were 300 respondents, 150 students from class 2018 and 150 students from class 2019. Keywords: Earnings Management, Misstatement, Disclosure of Sensitive Information, Costs and Benefits, Accountability Paper Type Research Result
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND NET PROFIT MARGIN ON LQ45 STOCK RETURN IN THE INDONESIA STOCK EXCHANGE Sombolayuk, Wihalminus
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.34

Abstract

ABSTRACT Purpose – This study aims to find the effect of current ratio, debt to equity ratio ang net profit margin on LQ45 stock return on the Indonesia Stock Exchange. Design/methodology/approach – This study uses a quantitative paradigm with a deductive approach. Findings – The results of the study show the company's liquidity, which is proportional to the current ratio, has a positive and significant effect on company stock returns in the LQ 45 Index. The solvency of the company proxied by the debt-to-equity ratio has a positive and significant effect on the company's stock return in the LQ 45 Index. Profitability proxied by the net profit margin has a positive but not significant effect on company stock returns in the LQ 45 Index Liquidity, solvency and profitability have a significant effect on changes in stock returns. Originality – The population in this study are all issuers registered with LQ 45 from 2013 -2017 Keywords: Current Ratio, Debt to Equity Ratio, Net Profit Magin Ratio Paper Type Research Result
THE EFFECT OF PERCEPTIONS OF EASE OF USE AND USEFULNESS ON IMPLEMENTATION OF SAK EMKM IN SMALL AND MEDIUM ENTERPRISES (UKM) IN POLEWALI Wahyuni, Sry
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.35

Abstract

ABSTRACT Purpose – The purpose of this study was to examine (1) the effect of perceived of Ease of Use, and (2) the effect of perceived usefulness on the implementation of SAK EMKM in Polewali. Design/methodology/approach – The theory used in this research is the Technology Accepted Model (TAM). Findings – The results of this study indicate: (1) perceived ease of use has a positive and significant effect on the implementation of SAK EMKM and (2) perceived usefulness has a positive and significant effect on the implementation of SAK EMKM. Originality – The population in this study were 132 small and medium enterprises in the city of Polewali Keywords: Technology Accepted Model (TAM), Perception of Ease of Use, Perception usefulness, Implementation of SAK EMKM Paper Type Research Result
ANALYSIS OF FACTORS AFFECTING THE TRANSPARENCY OF REGIONAL FINANCIAL INFORMATION IN REGIONAL GOVERNMENT OF PANGKEP DISTRICT Sari, Dewi; Yusuf, Marwah; Amin, Asbi
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.36

Abstract

ABSTRACT Purpose – This study aims to determine and analyze the presentation of financial, and internal controls that statements, accessibility affect the transparency of regional financial information Design/methodology/approach – This study using quantitative research methods with descriptive statistics Findings – The results of this study indicate: (1) prepare monetary accountability for general purposes (broadly useful fiscal summaries) to build equality of monetary accountability both for funding plans, between periods, and between substances and (2) Inward control is characterized as a cycle that is influenced by a group of head leaders, heads or top administration, other faculties, which is intended to obtain sufficient confirmation about the achievement of goals. Originality – The population in Regency regional apparatus the study in Pangkep district governments These are the entire Pangkep organization, in study is 54 people, device totaling 41 agencies Keywords: Presentation of Financial Statements, accessibility, Internal Control Paper Type Research Result
THE INFLUENCE OF CLARITY OF BUDGET TARGETS AND IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON PERFORMANCE ACCOUNTABILITY STUDY AT PT. PEGADAIAN (PERSERO) MAKASSAR CITY Sultan AR, Muh. Ikhsan; Yusuf, Marwah; Anim, Anim
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.37

Abstract

Purpose – This study aims to examine and analyze the effect of budget target clarity and the application of public sector accounting on performance accountability studies at PT. Pegadaian (Persero) Makassar City. Design/methodology/approach – Data analysis methods using multiple regression techniques. Findings – The results showed that all hypotheses were accepted because the Clarity of Budget Targets and the Application of Public Sector Accounting had a positive and significant effect on Performance Accountability. This means that by increasing the Clarity of Budget Targets and the Application of Public Sector Accounting, it can improve the Performance of Study Performance Accountability at PT. Pegadaian (Persero) Makassar City with a big impact. Originality – Data collection used primary data obtained from a purposive sample where 10 offices were obtained, 3 respondents were determined for each office so that a total of 30 employees of PT. Pegadaian (Persero) Makassar City. Keywords: Clarity of Budget Targets, Implementation of Public Sector Accounting, Performance Accountability Paper Type Research Result
CULEG PERSPECTIVE: PERFORMANCE OF CREDIT UNION COOPERATIVES FEDERATION PUSKOPCUINA Padang, Laurence Tombi; Asri, Marselinus
Contemporary Journal on Business and Accounting Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i1.38

Abstract

Purpose – This Study aim to test governance variables based on perspective Credit Union Label of Excellence in Governance (CULEG) is governance standards and instruments _measurement Cooperative Credit Union developed by the Asian Confederation of Credit Union (ACCU) for made guidelines for creation score for its members and community the place they operate to CU performance. Design/methodology/approach – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Findings – Participation influential, and transparency negative and significant to performance cooperative Credit Unions in federation Puskopcuina. Honor Rules, Policies, and Regulations (principle compliance) effect significant and positive to performance cooperative Credit Unions. Originality – Using deep CU sample data scope puskopditcuina in Indonesia, research this prove exists impact application of CULEG to Performance. Keywords: CULEG Perspective, Credit Union, Federation Paper Type Research Result

Page 3 of 6 | Total Record : 60

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA) Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA) Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA) Vol 3 No 1 (2023): Contemporary Journal on Business and Accounting (CjBA) Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA) Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA) Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)