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Alamat Penerbit / Pengelola : Jl. Meranti Raya No.1, Pandang, Panakkukang, Kota Makassar, Sulawesi Selatan 90231, Indonesia
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Bata Ilyas Journal of Accounting
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 27742555     DOI : https://doi.org/10.37531/bijac
Core Subject : Social,
Social Sciences
Bijac adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi secara holistik. Bijac berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. Penelitian-penelitian empiris, analitik dan eksperimental dari semua pendekatan dan paradigma, baik normatif maupun positif, akan diterbitkan selama berkontribusi pada kemajuan ilmu pengetahuan dalam akuntansi secara signifikan. Serta metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan informasi ekonomi adalah karya yang potensial diterbitkan pada Bijac.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 1 (2023): Maret" : 5 Documents clear
Pengaruh Green Accounting Terhadap Kinerja Keuangan Perusahaan Yayu Yayu; Wahyudi Wahyudi; Damayanti Damayanti; Fitri Eka; Arsita Arsita; Linda Razak
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4756

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Green Accounting terhadap kinerja keuangan pada perusahaan Manufaktur di sektor makanan dan minuman yang terdaftar di BEI. Green Accounting muncul sebagai salah satu solusi untuk memecahkan kebuntuan permasalahan yang terjadi antara pelaku ekonomi yang melakukan aktivitas yang berdampak lingkungan maupun masyarakat yang merasakan dampak dari aktivitas lingkungan. Penelitian ini dilakukan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI dengan menggunakan laporan tahunan (annual report) tahun 2019-2020. Sampel dalam penelitian ini adalah 23 perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI. Data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Pengolahan data menggunakan aplikasi SPSS 22. Dari penelitian ini diperoleh hasil bahwa Indeks Biaya Lingkungan (IBL) atau biaya lingkungan tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci : Indeks Biaya Lingkungan, Kinerja Keuangan, Return On Asset
Analysis of the Financial Performance of Manufacturing Companies in the Cigarette Sub-Sector of the Consumer Goods Industry Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Ronald Sinyo Noriwary; Victor Pattiasina
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1371

Abstract

The purpose of conducting research is to analyze the financial performance of cigarette companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 through analysis of liquidity, solvency, activity, and profitability ratios. The research data is secondary data obtained indirectly from third parties or through documents. The data source for this research was obtained from the internet via the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, in the form of annual reports of companies in the cigarette sector in the consumer goods industry for 2016-2019. The results showed that the company Gudang Garam Tbk had excellent performance; this was evidenced by the liquidity, solvency ratio, activity ratio, and the company's profitability ratio, which continued to fluctuate and tended to increase. The company H. M Sampoerna Tbk has performed exceptionally well, evidenced by the ratio of liquidity and solvency, and is terrible when judged by the ratio of activity and profitability. The company Bentoel International Investama has a poor performance, evidenced by its profitability ratio, which experiences losses yearly, but the ratio of liquidity, solvency, and activity fluctuates. PT. Wismilak Inti Makmur has performed exceptionally well, judging from its liquidity, solvency, and profitability ratios. However, in terms of its activity ratio, it has performed quite poorly because its value continues to decline.Keywords:Liquidity Ratio; Solvency Ratio; Activity Ratio; Profitability Ratio
A Look at How Regional Financial Accounting, Government Internal Control, and IT Affect Financial Statement Quality Yaya Sonjaya; Muslim Muslim
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4854

Abstract

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.
Good Corporate Governance and Corporate Social Responsibility on Firm Value Muslim Muslim; Yaya Sonjaya
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4858

Abstract

This study aims to empirically examine the influence of independent commissioners and corporate social responsibility on firm value in state-owned and manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are state-owned and manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of this research sample was carried out by purposive sampling method. Based on the existing criteria, 30 companies became the research sample. Data were analyzed using descriptive statistical tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and multiple linear regression analysis, coefficient of determination test, partial test and simultaneous test, which were processed using the SPSS program. The data analysis results show that Good Corporate Governance, proxied by independent commissioners, has a positive and significant influence on the value of BUMN and manufacturing companies listed on the Indonesia Stock Exchange. Meanwhile, Corporate Social Responsibility has a positive and insignificant effect on the value of BUMN and manufacturing companies listed on the Indonesia Stock Exchange.Keywords:Good Corporate Governance, Corporate Social Responsibility, Firm Value 
Laporan Keuangan Sebagai Alat Pengukur Kinerja Keuangan Rahmi Anugrah
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1755

Abstract

Analysis of the financial statements at PT Astra International Tbk was conducted to measure the financial performance of the organization, in measuring this performance there are two methods, namely financial and non-financial aspects. In this study there is a standardization set to make something analyzed can be said to be feasible or not. This is done as a measuring tool to draw conclusions whether the company's performance can be said to be good or not. There for we need a measure for comparison. In this case, ratio analysis is used to see the company's capabilities, including the liquidity ratio and solvency ratio. This research uses a descriptive method with a qualitative approach in order to obtain information in this research obtained from secondary data sources and data collection from official websites and relevant reading studies from several sources. The final result of the research explains that the company as a whole is said to be able to fulfill all of its short-term obligations and the same with other company obligations.

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