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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 2 No 2 (2022): Basic and Applied Accounting Research Journal" : 6 Documents clear
GCG Effect and CSR of Sharia Banking in Indonesia Soliyah Wulandari; Asep Dadan Suganda
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.81 KB) | DOI: 10.11594/baarj.02.02.01

Abstract

This study aims to prove empirically the effect of good corporate governance on corporate social responsibility, in which good corporate governance refers to the audit committee, board independence, government ownership, and institutional ownership. The object of this research was Islamic Commercial Banks, mostly owned by State-Owned Enterprises (BUMN) or Regional-Owned Enterprises (BUMD). The sample selection was carried out using the purposive sampling method. Based upon the sample criteria applied in this study, there were six Islamic banks with 30 observations. The secondary data was collected from the annual report of the six Islamic banks. The data was processed using a statistical test of multiple regression models. The results of this study indicate that board independence and government ownership affect the corporate social responsibility of Islamic banking in Indonesia. Meanwhile, the audit committee and institutional ownership did not affect the corporate social responsibility of Islamic banking in Indonesia
The Effect of Emotional Intelligence and Logical-Mathematical Intelligence on Accounting Understanding with Confidence as a Moderating Variable Mukti Pinanggio; Suyanto; Gustin Padwa Sari
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.843 KB) | DOI: 10.11594/baarj.02.02.02

Abstract

This study aimed to analyze emotional intelligence and mathematical logical intelligence on accounting understanding with self-confidence as a moderating variable. The type of research used in this study was quantitative. In this study, the researcher undertook the primary data through questionnaires with a population of 268 students. The sampling technique used purposive sampling with several criteria obtained from 134 respondents. The data were analyzed by MRA (Moderated Regression Analysis) interaction test. The results of this study yielded that emotional intelligence affects accounting comprehension. Logical mathematical intelligence affects accounting understanding, and self-confidence does not moderate emotional intelligence towards accounting understanding, and self-confidence does not moderate logical-mathematical intelligence towards accounting understanding in students.
The Effect of Environmental Performance, Political Visibility, Environmental Cost on Corporate Social Responsibility Disclosure Enung Nurhayati; Amir Hamzah; Intan Tansyah Garmanah
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.692 KB) | DOI: 10.11594/baarj.02.02.03

Abstract

The aim of this research is to analyze and obtain empirical facts regarding Environmental Performance, Political Visibility, and Environmental Costs on Corporate Social Responsibility Disclosure. The population in this study consists of annual reports and financial statements of 18 manufacturing companies in the Textile and Garment Sub-Sector listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used is non-probability sampling in the form of quota sampling. Therefore, the sample in this study consists of 16 companies with a total of 80 observation data. The method used is descriptive and verificative with quantitative data. The analysis techniques used in this study are descriptive analysis, classical assumption tests, panel data regression analysis, coefficient of determination, and hypothesis testing using the Eviews ver.9.0 application program. The results show that Environmental Performance partially has a significant positive effect on Corporate Social Responsibility Disclosure. Political Visibility partially has a significant positive effect on Corporate Social Responsibility Disclosure. Environmental Costs partially have a significant positive effect on Corporate Social Responsibility Disclosure.
Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory Dini Febriani; Ari Dewi Cahyati; Anisa Putri; Neneng Lasmita Susanti
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.128 KB) | DOI: 10.11594/baarj.02.02.04

Abstract

The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange in 2016-2020 using the F-Score model as a measurement. This study uses a sample of 39 energy sector companies with a total of 186 observations. This study uses multiple regression analysis techniques. The results of this study indicate that the stimulus (pressure) in terms of financial targets and external pressure and opportunity in terms of the nature of industry affects financial statement fraud. While rationalization in terms of change in auditors, capability in terms of change in directors, ego (arrogance) in terms of CEO duality, collusion in terms of market performance ratios, and company size have no effect on financial statement fraud.
The Effect of Implementation and Socialization of E-Invoice 3.0 on Compliance of Taxable Entrepreneurs For Reporting Value Added Tax Annual Notice Vita Aprilina; Muhammad Sugeng Bariyanto
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.378 KB) | DOI: 10.11594/baarj.02.02.05

Abstract

The purpose of this study is to analyze the effect of the implementation of e-invoice 3.0 and the socialization of e-invoice 3.0 on the compliance of taxable entrepreneurs for reporting Value Added Tax annual report in the Bekasi Region, especially in KPP Pratama Cibitung. This study uses a quantitative method and the type of data used by the researcher is primary data collected by data collection techniques through questionnaires distribution also through Google Form.the data collected was 121 respondents and processed into 97 respondents according to predetermined criteria. The data analysis method used is multiple regression analysis. Based on the results of respondents' answers through a questionnaire and processed using the SPSS 25 application, it can be concluded that the application of e-inovice 3.0 has a positive effect on compliance with taxable entrepreneurs, and the socialization of e-invoice 3.0 has a positive effect on compliance with taxable entrepreneurs.
Analysis of Marketing Strategy in Increasing Sales of Ibu Uun Spicy Noodles in West Jakarta Novalia Talebong; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.317 KB) | DOI: 10.11594/baarj.02.02.06

Abstract

The purpose of this study is to find out the strategy in marketing Ibu Uun's Spicy Noodles in boosting sales. This qualitative and descriptive research approach is used. Essential and optional information is the type and source of information used, as well as the strategy for selecting information as a meeting and perception. Data were analyzed using descriptive analysis which refers to the 4P Marketing Mix (Product, Price, Place, Promotion). Based on the findings of the investigation, Ibu Uun's Spicy Noodles implemented a product strategy to boost sales. There are various levels of choice (level 1 to 3). Pricing strategy that allows for reasonable prices. Placement strategy, choosing a location that is comfortable and easy to reach. Initially, the promotion strategy was carried out through face-to-face sales, and then implemented through social media. Customers who are happy with the products and services provided also spread the word of mouth. It turned out that the implementation of this strategy had a significant impact on Ibu Uun's sales of Spicy Noodles, which have always increased since the store opened.

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