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Basic and Applied Accounting Research Journal

baarj
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Published by Future Science

ISSN : - EISSN : 27988902 DOI : https://doi.org/10.11594/baarj

Core Subject : Economy,

Economics, Econometrics & Finance

The Basic and Applied Accounting Research Journal (BAARJ) is a peer reviewed two time a year (June and December) that publishes full-length papers. it is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from multi disciplines such as economic, behaviour, statistic, information technology and other. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses financial questions, external and internal, in accounting, auditing, disclosure, financial reporting, accounting public sector, taxation, islamic accounting, accounting behaviour and information as well as related fields such as corporate finance, investments, and capital markets. BAARJ Journal publishes original research work either as a Full Research Paper or as a Short Communication. Review Articles on a current topic in the said fields are also considered for publication by the Journal.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 71 Documents

1 2 3 4 5

The Role of Dividend Policy in Inventing the Effect of Accounting Profit, Cash Flow, Operation and Corporate Size on the Price of Closing Stock Murtiadi Awaluddin; Febriani Setijawan; Rulyanti Susi Wardhani; Muh. Akil Rahman
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to determine the effect of accounting profit, operating cash flow and company size on the closing price of shares through dividend policy on consumer goods industry companies on the Indonesia Stock Exchange. This research uses quantitative methods and types of explanatory research, with 2016-2018 observation years in 17 company samples. The results showed (1) Accounting profit and operating cash flow had a positive and significant effect on dividend policy, while the size of the company had no influence on dividend policy. (2) Accounting profit and operating cash flow have no effect on the closing price of shares, while the size of the company has a positive and significant effect on the closing price of shares. (3) Dividend policy has a positive and significant effect on the closing price of shares. (4) There is no indirect effect of dividend policy in mediating accounting profit and operating cash flow on the closing price of shares, but there is an indirect effect of dividend policy in mediating company size on the closing price of shares

Analysis of Budget Disbursement Budget in The End of 2018 in Bangka Belitung Island Province Hendarti Tri SM
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

According to Permendagri No. 13 Year 2006 on the principles of general management of the financial area is the financial area which is managed in an orderly, obedient to the regulatory legislation, effective , efficient , economical, transparent and accountable to pay attention to the principles of fairness, appropriateness and usefulness to society . Regional financial management includes planning, determination, implementation, accountability , as well as guidance and supervision of the management of the regional budget. Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks. From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. The decline in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year. Key words: Stacking of budget disbursement, APBN, withdrawal of funds at the end of the year.

The Effect of Facilitating Conditions on Implementing A Regional Financial Management Information System (SIPKD) at Padang City Hall Goverment Nurhikmah Nurhikmah; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

The government is trying to realize the excellent service to the community by building information technology in finance or accounting in relation to the financial management area. The purpose of this study to determine the influence of facilitating conditions on implementing a regional financial management information system (SIPKD). This research was conducted at Padang City Hall government. One hundred questionnaires have sent to companies, and only 80 questionnaires can be used. The data collection techniques uses aquestionnaire prepared by using the UTAUT konstuk. Quantitative analysis techniques and simple linear regression analysis is used as a data analysis technique with the help of SPSS 25. The analysis shows the facilitating conditions positive influence on the implementing a regional financial management information system (SIPKD).

Influence of Capital, Labor and Wage Levels on Production of Super Tofu Padang Riani Sutra; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

The purpose of this study was to determine the effect of capital, labor, and wage levels on company production. The research method uses quantitative descriptive with 36 samples from January 2016 until December 2018. Based on the partial t test it can be concluded that capital has a negative and significant effect on production. Based on the partial t test it can be concluded that the variable of labor does not affect production. Based on the partial t test it can be concluded that the wage level variable has positive and significant effect on production. Based on the simultaneous F test it can be said that capital, labor, and wage levels together affect production. The ability of the independent variable in explaining the dependent variable was 77.40%, while the remaining 22.60% was influenced by other variables apart from the variables studied

The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment Melda Hayati; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.

Interest Rate Theory in Islamic Economic Perspective Robist Hidayat
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Inflation is a condition in which there is a sharp (absolute) increase in prices that lasts continuously for a long period of time followed by a decline in the real (intrinsic) value of a country's currency. circulating through an increase in bank interest rates. For this reason, the government carries out monetary policy by suppressing the money supply through increasing bank interest rates. However, the interest rate has various kinds, namely classical interest rate theory, neo classical, modern keyness and hicks. Therefore, this study focuses more on interest rates and the theory of interest rates by experts. So that it produces descriptive research.

The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province Febryandhie Ananda; Syamratul Ikhwan
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. The purpose of this study to determine the influence of budget participation, asymmetry of information and budget emphasis towards budgetary slack. The research was conducted at Department of community empowerment and the village west sumatera province. The respondents in this study are those of the budget as many 40 samples were collected for analysis by using total sampling method. Designs in this research is quantitative method. Methods of data analysis using multiple regression analysis by SPSS 25.0 software program. The results shows that budget participation give positive effect and significant on the budgetary slack, asymmetry of information also give positive effect and significant on the budgetary slack and budget emphasis give positive effect and significant on the budgetary slack.

The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java Endang Kartini Panggiarti; Sudati Nur Sarfiah
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services. Because the payment of this tax is an obligation, community compliance becomes very important to spur state tax revenues. This research aims to determine tax revenue, education, taxpayer awareness of tax compliance. This research method is quantitative, and uses questionnaires with 188 respondents spread throughout Central Java. Researchers have conducted reliability and validity tests, classical assumption tests, and finally regression tests to test all three research hypotheses. The results of all hypotheses are declared accepted, but only the second hypothesis is statistically significant, namely the level of tax education positively affects the level of taxpayer compliance. While the other hypothesis is that the level of tax revenue has a positive effect on the level of taxpayer compliance and the level of taxpayer awareness has a positive effect on the level of taxpayer compliance, declared acceptable although not significant. The conclusion of this study is that tax education has a very positive influence on people's compliance in tax payments. Therefore, tax education in the future will need to be improved to increase the potential payment of taxes to the state. The contribution of this research is that this study can provide insight that education about taxes is still indispensable to increase the country's tax revenues. These directions are written in the format required for the abstract of the paper for the Seminar Nasional Manajemen, Ekonomi, dan Akuntansi – Universitas Bangka Belitung ke IV (SEMEABB IV/ SEMEABB 2021).

Accounting Information as a Mediation of Business Experience on Business Success Alifiah Wulansari Mustofa; Sri Trisnaningsih; Bagus Maulana Hendrawan
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.

Implementation of Disclosure of Human Capital Reporting in Creating Corpo-rate Value at PT. Semen Indonesia Ratna Achjuningrum Achjuningrum; Dwi Suhartini
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aims to analyze and describe how the disclosure of human capital reporting based on the principles of Human Resources Management (HRM), Human Resources Accounting (HRA) and Human Capital Management (HCM) in the annual report of PT. Semen Indonesia can create corporate value. Human capital is the most important capital for the company. Skills, knowledge and behavior that are well managed are expected to give the best contribution to support efforts to achieve the company's vision and mission. This research is a qualitative research using content analysis method. This study concludes that the disclosure of human capital reporting that is in line with the principles of HRM, HRA and HCM can create company value even though it only implements the disclosure pattern without the use of costs, metrics and indicators of achievement.

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Home Page

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Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Martin

Contact Email
editor@futuresciencepress.com

Phone
+6281230962715

Journal Mail Official
editor@baarjournal.org

Editorial Address
Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location
Kab. malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Martin

Contact Email editor@futuresciencepress.com

Phone +6281230962715

Journal Mail Official editor@baarjournal.org

Editorial Address Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location Kab. malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Martin

Contact Email
editor@futuresciencepress.com

Phone
+6281230962715

Journal Mail Official
editor@baarjournal.org

Editorial Address
Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location
Kab. malang,

Jawa timur

INDONESIA