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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 76 Documents
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Analisis laporan keuangan dalam mengukur kinerja keuangan perusahaan LQ-45 PT. Jasa Marga Tbk Ichtiar Gunawan; Muhammad Yahya Muhaimin.L; Fahrul Fahrul; Muhammad Ali Imran
Bata Ilyas Journal of Accounting Vol 4, No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i2.1737

Abstract

Saham unik dalam pertemuan LQ-45 didelegasikan peluang investasi yang besar. Meskipun demikian, pilihan usaha memenuhi aturan yang baik, tetapi juga benar. Pilihan spekulasi pada LQ-45 sangat bagus dan tepat, saat pasar sedang terlihat bagus. Dengan demikian, estimasi diharapkan dapat mengukur penyajian keuangan atau laporan fiskal perusahaan LQ-45 pada perusahaan PT. Jasa Marga Tbk. Laporan keuangan perusahaan juga memiliki peran penting di pasar modal, di mana ringkasan anggaran adalah data yang dapat menggambarkan kinerja perusahaan. Sebuah laporan menggambarkan perbaikan keuangan perusahaan dalam waktu tertentu. Laporan-laporan ini biasanya dinamakan sebagai ringkasan anggaran. Jenis eksplorasi yang diselesaikan adalah sebagai laporan khusus yang menggabungkan pengumpulan informasi untuk menguji teori atau menjawab pertanyaan tentang status terbaru subjek ujian. Sumber informasi yang digunakan yaitu informasi diskresioner, informasi yang digunakan sebagai catatan diperoleh oleh BEI/Bursa Penawaran. Hasil yang didapat adalah Rasio Likuiditas. Mengingat rasio likuiditas, keadaan umum perusahaan tampak hebat, Rasio solvabilitas Untuk kewajiban untuk menilai rasio, kondisi perusahaan mulai bergerak menuju kekuatan, Rasio aktivitas Semakin rendah, maka akan dikategorikan buruk. Setiap tahun perusahaan akan mengalami peningkatan, Rasio Profitabilitas Semakin tinggi rasio ini, semakin layak presentasi perusahaan. Pada dasarnya, untuk rasio manfaat ini perusahaan tampak hebat.Kata Kunci: Analisis Laporan Keungan, Kinerja Keuangan, Perusahan LQ-45
Implementasi Sistem Manajemen Keuangan pada Lembaga Khalifah Cendekia Mandiri Moncongloe Maros Rahmah, Rahmah; Damopolii, Muljono; Hasan, Mardhiah; Jamil, Muhammad
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.6100

Abstract

This research aims to determine the financial management system applied to financial management at the Khalifah Cendekia Mandiri educational foundation. This foundation has overseen three formal and non-formal educational institutions, namely the Integrated Islamic Kindergarten and Integrated Islamic School and the Al Qur'an Education Park. There were four subjects in this research, namely the chairman of the foundation, the principal, administrative staff/treasurer and also teachers. This research uses primary and secondary data as data sources. Meanwhile, the tools used in collecting data are observation, interviews and documentation. Based on the research results, the Khalifah Cendekia Mandiri educational institution has implemented discipline in the financial management system, namely it has gone through a maximum planning and regulation process as well as transparent management. 
Analisis rasio likuiditas untuk analisis laporan keuangan PT Blue Bird Tbk Noer Adhityanthi; Alifah Salsa Bilah; Krisolita Eliani; Khusnul Khotimah Mansur
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.1805

Abstract

Undertaked a financial analysis on a company is to determine how well the company is in processing or controlling aspects in its financial statements. The purpose of this research is to review the performance, especially in the financial sector of PT Blue Bird Tbk. This study uses qualitative as well as quantitative methods which in analyzing the financial statements of PT Blue Bird Tbk used financial ratio analysis, namely the liquidity ratio. The results of this study indicate that PT Blue Bird Tbk has managed and controlled its finances well, which is indicated by the value of the liquidity ratio analysis carried out which has shown above the recommended value.
Peran Teknologi dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan Desa Syachbrani, Warka
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.6802

Abstract

This research examines the role of technology in increasing accountability in village financial management based on Minister of Home Affairs Regulation Number 20 of 2018. Using a qualitative approach and case study method, this research evaluates the use of various technologies such as the Village Financial Information System (Siskeudes), Village Planning and Budgeting Application (SIPPD), and digital communication platforms in village financial management. The research results show that technology plays a significant role in increasing recording accuracy, reporting speed, transparency and community participation. However, obstacles such as lack of human resource capacity, limited technological infrastructure, and implementation costs are still major challenges. This research's recommendations include increasing human resource capacity through continuous training, developing technological infrastructure, adequate budget allocation, and intensive outreach about the benefits and use of technology.Penelitian ini mengkaji peran teknologi dalam meningkatkan akuntabilitas pengelolaan keuangan desa berdasarkan Permendagri Nomor 20 Tahun 2018. Dengan pendekatan kualitatif dan metode studi kasus, penelitian ini mengevaluasi penggunaan berbagai teknologi seperti Sistem Informasi Keuangan Desa (Siskeudes), Aplikasi Perencanaan dan Penganggaran Desa (SIPPD), dan platform komunikasi digital dalam pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa teknologi berperan signifikan dalam meningkatkan akurasi pencatatan, kecepatan pelaporan, transparansi, dan partisipasi masyarakat. Namun, hambatan seperti kurangnya kapasitas sumber daya manusia, keterbatasan infrastruktur teknologi, dan biaya implementasi masih menjadi tantangan utama. Rekomendasi penelitian ini mencakup peningkatan kapasitas SDM melalui pelatihan berkelanjutan, pengembangan infrastruktur teknologi, alokasi anggaran yang memadai, serta sosialisasi intensif tentang manfaat dan penggunaan teknologi.
Analysis of the effect of poverty, unemployment, and population on economic growth in North Kalimantan 2015-2022 Irwandi Irwandi; Regina Regina; Ahsani Paramita; Nurul Maghfirah Muhliza; Eva Wilina
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5935

Abstract

Economic growth is the process of a change in a country's economic condition continuously to a better condition over a certain period. This article will discuss the effect of poverty, unemployment and population on economic growth in North Kalimantan 2015-2022 based on published articles/journals. In addition, the purpose of writing this article is so that we can find out whether poverty, unemployment and population in North Kalimantan affect economic growth. The method used is a type of normative research that examines document studies, and uses secondary data. Secondary data is obtained through data on poverty, unemployment, population and economic growth for the period 2015-2022 in North Kalimantan. After multiple analysis of the results and discussion, it can be concluded that in this study there are several findings. Namely, the number of poor people in North Kalimantan in the 2015-2022 period has a negative or insignificant effect on economic growth and the unemployment rate has a significant or significant effect on economic growth and the total population has no or insignificant effect on economic growth in North Kalimantan Province in 2015-2022. Keywords: Poverty, Unemployment, Population, Economic Growth Economic growth is the process of a change in a country's economic condition continuously to a better condition over a certain period. This article will discuss the effect of poverty, unemployment and population on economic growth in North Kalimantan 2015-2022 based on published articles/journals. In addition, the purpose of writing this article is so that we can find out whether poverty, unemployment and population in North Kalimantan affect economic growth. The method used is a type of normative research that examines document studies, and uses secondary data. Secondary data is obtained through data on poverty, unemployment, population and economic growth for the period 2015-2022 in North Kalimantan. After multiple analysis of the results and discussion, it can be concluded that in this study there are several findings. Namely, the number of poor people in North Kalimantan in the 2015-2022 period has a negative or insignificant effect on economic growth and the unemployment rate has a significant or significant effect on economic growth and the total population has no or insignificant effect on economic growth in North Kalimantan Province in 2015-2022.Keywords: Poverty, Unemployment, Population, Economic Growth
Analisis kelayakan bisnis warkop bunda dalam memproduksi tape ketan hitam sebagai kudapan khas lebaran Nadila Nadila; Rahmi Anugrah; Asmaul Husna; Fadhil Hidayat; Ichtiar Gunawan; Indah Nuraeni Mansyur
Bata Ilyas Journal of Accounting Vol 4, No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i2.1754

Abstract

The feasibility analysis of the Warkop Bunda Business in producing black sticky rice as a typical Eid snack is an activity carried out to measure the opportunities for future business success, this will be a benchmark whether the business is feasible to run or not, whether this business has sustainable opportunities or not. will stop operating when it has reached a certain point in time. In this era there is a standardization set to make something analyzed can be said to be feasible or not, the same as the aspects taken in this research used in several business feasibility studies including; in terms of market and marketing, in terms of risk anticipation, and technical aspects. Furthermore, the method used in collecting information data is a qualitative method by conducting direct interviews with sources. The final result of the research is that Warkop Bunda's business in producing Black Sticky Tape is feasible and has promising business prospects.
Analisis penerapan sistem informasi pemerintah daerah (SIPD) pada badan pengelolaan keuangan dan pendapatan daerah kabupaten Takalar Razak, Linda Arizanty; Anriani, Nurul; Wahyuni, Wahyuni
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.5427

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan Sistem Informasi Pemerintah Daerah (SIPD) di Takalar. Penelitian ini dilakukan dengan metode analisis studi kasus. Data yang dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Sistem Informasi Pemerintah Daerah (SIPD)sudah sangat berperan penting dalam pengambilan keputusan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Takalar meskipun adanya masalah yang dialami dalam proses sistem informasi pemerintahnya, dimana seringkali aktivitas dan proses inputan dalam bidang menjadi terhambat yang diakibatkan oleh jaringan yang kurang baik. Namun hal itu tidak mengurangi fungsi dari sistem informasi pemerintah dalam pengambilan keputusan. Kata kunci: Efektif, Sistem Informasi Pemerintah Daerah (SIPD)
Rasio Likuiditas dalam Menaksir Kapasitas Financial pada PT. Indofood Sukses Makmur Afifah Afifah; Yasmir Yasmir; Nurul Sabani; Devita Natalia; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.1807

Abstract

The purpose of this research is to gain knowledge about the company's financial capabilities related to PT. Indofood Sukses Makmur, Tbk by utilizing a financial ratio measurement tool and referring to the type of liquidity ratio for 2019 to 2020. The results of this study cannot be separated from the research technique itself, observers use historical data from the company's annual financial statements. The shape of this research is descriptive quantitative research, which refers to the direct processing by observers of the annual financial report data obtained from PT. Indofood Sukses Makmur, Tbk for the period 2019 to 2020. The results of the study illustrate that by using a liquidity ratio measuring instrument, PT. Indofood Sukses Makmur, Tbk, with reference to the Current Ratio and Quick ratio, describes the financial condition in a very good and good condition. Meanwhile, for the company's cash ratio, it describes the company's poor condition in paying off its short-term debt by using the company's cash funds.
Pengaruh Audit Tenure, Rotasi Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit Nazwar, Muh. Naufal; Nurhidayana, Nurhidayana; Ryketeng, Masdar; Ginting, Chris Dayanti Br; Rahman, Ahmad Nashiruddin Mushoddiq
Bata Ilyas Journal of Accounting Vol 5, No 3 (2024): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i3.7792

Abstract

The purpose of this study is as a means of knowing the length of time a financial auditor has worked, auditor rotation, and company size when associated with audit quality in digital-based companies listed on the Indonesia Stock Exchange. The material in the study was selected according to the financial and annual reports of the companies on the Indonesia Stock Exchange website. The study used a sample of 12 companies from the 2021-2023 period. The sampling technique is one of the research approaches implemented in this study. Quantitative secondary data is the type used. Furthermore, one of the methods used is multiple regression evaluation. Thus, from the research that has been carried out, it can be concluded that the length of time a financial auditor has a negative impact on the level of audit quality, audit rotation has no effect on audit quality, and company size has a positive impact on audit quality.Tujuan penelitian ini adalah sebagai sarana untuk mengetahui lamanya masa kerja auditor keuangan, rotasi auditor, dan ukuran perusahaan bila dikaitkan dengan kualitas audit pada perusahaan berbasis digital yang terdaftar di Bursa Efek Indonesia. Materi dalam penelitian dipilih berdasarkan laporan keuangan dan laporan tahunan perusahaan yang ada di website Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 12 perusahaan periode 2021-2023. Teknik pengambilan sampel merupakan salah satu pendekatan penelitian yang diterapkan dalam penelitian ini. Jenis data yang digunakan adalah data sekunder kuantitatif. Selanjutnya salah satu metode yang digunakan adalah evaluasi regresi berganda. Dengan demikian dari penelitian yang telah dilakukan dapat disimpulkan bahwa lamanya masa kerja auditor keuangan berpengaruh negatif terhadap tingkat kualitas audit, rotasi audit tidak berpengaruh terhadap kualitas audit, dan ukuran perusahaan berpengaruh positif terhadap kualitas audit. The purpose of this study is as a means of knowing the length of time a financial auditor has worked, auditor rotation, and company size when associated with audit quality in digital-based companies listed on the Indonesia Stock Exchange. The material in the study was selected according to the financial and annual reports of the companies on the Indonesia Stock Exchange website. The study used a sample of 12 companies from the 2021-2023 period. The sampling technique is one of the research approaches implemented in this study. Quantitative secondary data is the type used. Furthermore, one of the methods used is multiple regression evaluation. Thus, from the research that has been carried out, it can be concluded that the length of time a financial auditor has a negative impact on the level of audit quality, audit rotation has no effect on audit quality, and company size has a positive impact on audit quality.
Pengukuran Kinerja Keuangan: Pendekatan, Metode, dan Implikasinya dalam Pengelolaan Perusahaan Oktaviyah, Nurafni
Bata Ilyas Journal of Accounting Vol 5, No 3 (2024): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i3.7771

Abstract

Artikel ini membahas tentang pengukuran kinerja keuangan yang merupakan aspek penting dalam evaluasi kesehatan dan keberlanjutan sebuah perusahaan. Tujuan utama dari artikel ini adalah untuk memberikan pemahaman mengenai pendekatan dan metode yang digunakan dalam pengukuran kinerja keuangan serta implikasinya terhadap pengelolaan perusahaan. Pada artikel ini, dijelaskan berbagai metode seperti rasio keuangan, Balance Scorecard, analisis arus kas, likuiditas, profitabilitas, serta solvabilitas perusahaan. Implikasi dari pengukuran kinerja keuangan dalam pengelolaan perusahaan meliputi peningkatan transparansi, pengelolaan risiko, serta penguatan dasar untuk keputusan investasi dan pembiayaan. Artikel ini diharapkan dapat memberikan wawasan bagi akademisi, praktisi, dan pengambil keputusan dalam memahami pentingnya pengukuran kinerja keuangan untuk meningkatkan efektivitas pengelolaan perusahaan.

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