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Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162
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Basic and Applied Accounting Research Journal
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 6 Documents
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Search results for , issue "Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal" : 6 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.506 KB) | DOI: 10.11594/baarj.01.02.01

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.012 KB) | DOI: 10.11594/baarj.01.02.02

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.552 KB) | DOI: 10.11594/baarj.01.02.03

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1534.206 KB) | DOI: 10.11594/baarj.01.02.04

Abstract

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.
RETRACTION: Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy Dwi Suhartini; Astrini Aning Widoretno; Rizdina Azmiyanti
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.659 KB) | DOI: 10.11594/baarj.01.02.05

Abstract

This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.
Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020) Ramadhan Aji Pamungkas; Gideon Setyo Budiwitjaksono; Tituk Diah Widayantie
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.462 KB) | DOI: 10.11594/baarj.01.02.06

Abstract

This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income.

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