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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 5 Documents
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Search results for , issue "Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal" : 5 Documents clear
Royal Victoria Hotel Industrial Strategies and Efforts Towards the Impact of The Covid-19 Pandemic Nidya Mery Larasanti; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.865 KB) | DOI: 10.11594/baarj.02.01.01

Abstract

The spread of the COVID-19 Virus occurred very quickly, the lack of responsive public awareness caused the virus to spread and eventually claimed lives and caused unrest. The COVID-19 pandemic has also affected economic activity. The impact of COVID-19 on the hospitality industry in Indonesia has also been badly affected. Various strategies were carried out by the hotel industry and the government in reducing the impact of increasingly large losses. The research aims to analyze the strategies and efforts of the Hotel Victoria industry towards the impact of the COVID-19 pandemic. A qualitative descriptive approach is the foundation of research by collecting data through observation, interviews and document studies. The conclusions from this research are; The occupancy rate of the Hotel Royal Victoria has fallen sharply. In 2019 the occupancy rate of Hotel Royal Victoria was 37%. The impact of the COVID-19 Pandemic includes decreasing hotel occupancy rates, increasing operational costs, and termination of employment. The strategies implemented by Hotel Royal Victoria in dealing with the COVID-19 pandemic include: having a CHSE certificate, issuing frugal Meals Box and Rice Bowl packages, promoting on social media, offering room rates with a 50% discount on travel platforms, and conducting employee reviews. whose contract has expired. These strategies were recognized as very effective and helped Hotel Royal Victoria survive during the COVID-19 pandemic.
The Effect of Social Media and Word Of Mouth on Purchase Decisions at the MayShopping Store Asyifa Atma; Sri Ernawati
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.994 KB) | DOI: 10.11594/baarj.02.01.03

Abstract

This researcher aims to examine the influence of social media and word of mouth on purchasing decisions at the MayShopping store. This study aims to determine the effect of social media and word of mouth on purchase decisions at the MayShopping store. The method of collecting data in this study was carried out by distributing questionnaires to 96 consumers of MayShopping store respondents. The research method used is the associative method. Data analysis uses validity test, reliability test, classic assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test, T test and F test. The results of this study indicate that Social Media has a significant effect on purchase decisions with a calculated t value of 9.215 > 1.661 and a significant 0.000 <0.05. Word of Mouth has a significant effect on purchase decisions with a tcount of 3.056 > 1.661 and a significant 0.003 <0.05. Social Media and Word Of Mouth together have a significant effect on purchase decisions with a Fcount of 13.053 > 3.99 and a significant value of 0.000 <0.05.
The Influence of Brand Ambassador, Digital Marketing and Merchandise on Consumer Purchase Decisions on Blackpink Oreo Products Fadlian Noor; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.194 KB) | DOI: 10.11594/baarj.02.01.02

Abstract

The spread of Hallyu or the Korean Wave (Korean wave) over the past few years has continued to increase. Korean wave or Hallyu has a variety of products ranging from K-dramas, films, music (K-pop), fashion and also food from South Korea which is now common among Indonesians. Currently, what is very popular among Indonesian people, from teenagers to adults, both women and men, from their teens to their tens, is K-Pop. K-pop has an important role in popularizing the Korean wave in Indonesia. This study uses a quantitative method using a questionnaire in the form of google form as the instrument. The population in this study are BLINKs who have purchased Oreo x Blackpink products. The sample in this study used non-probability sampling with purposive sampling of 96 respondents. The data analysis technique in this study is Instrument Test, classical assumption test, multiple linear regression, determination test and hypothesis testing. The results of this research show that together the independent variables have an influence on purchasing decisions.
The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor) Angelica Stefanny Ahliawan; Suwignyo Widagdo; Wiwik Fitria Ningsih
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.849 KB) | DOI: 10.11594/baarj.02.01.04

Abstract

The phenomenon of very tight competition in business requires companies to be able to apply the right strategy in accordance with the market conditions they face and have quality reports so that research is conducted which aims to analyze the Effect of Competency Levels of Human Resources, Internal Control Systems, Utilization of Information Technology on the Quality of Financial Reports At UD Central Buana Motor Bondowoso. This type of research used is quantitative research. The data used are primary data and secondary data with data collection techniques namely observation, interviews, document recording, questionnaires/questions. Data collection techniques using a questionnaire a number of 30 respondents or people. The sampling technique used a saturated sample, namely all populations were sampled in this study, namely all employees of UD Central Buana Motor Bondowoso. The population in this study is UD Central Buana Motor. The data analysis method used is the data instrument test, classical assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination. Testing data using the SPSS application version 22. After conducting research at UD Central Buana Motor Bondowoso, the results obtained showed that the level of competence of human resources, internal control systems, and utilization of information technology had a partial effect on the quality of financial reports. Simultaneously the level of competence of human resources, internal control systems, use of information technology affect the quality of financial reports.
The Implementation of Prepopulated Value Added Tax-In on E-Invoice 3.0 at Crediting of Value Added Tax-In at PT. XYZ Didi Adi Supriadi; Nurma Risa; Mundianah; Syahfebriano Bogar
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.837 KB) | DOI: 10.11594/baarj.02.01.05

Abstract

This study aims to determine the implementation of prepopulated value added tax/VAT-in on e-invoice 3.0 on crediting input of VAT-in at PT XYZ and besides that this study also aims to determine the effectiveness of using prepopulated input vat-in on e-invoice 3.0 at PT.XYZ. The conclusions from the researches of the implementation of the prepopulated menu. The object of this research is PT XYZ, a company engaged in the field of expedition by carrying out and completing works such as land preparation, cut & fill, infrastructure, red soil warehouses and road construction. The research data used in this study is secondary data. In meeting the needs of secondary data, researchers collected data by interviews, summation and observation. The results of this study indicate that the prepopulated implementation menu at PT XYZ is less effective.

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