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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 3 No 2 (2023): Basic and Applied Accounting Research Journal" : 6 Documents clear
Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency Aditia Darma Nasution, Dito; Welly, Yerisma
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.01

Abstract

The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.
The Influence of the Amount of Credit Disbursement on Profitability in State-Owned Banking in Indonesia Fatichatur Rachmaniyah; Khusmayasari, Dewi; Abdul Hadi; Siti Makhmudah
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.02

Abstract

This research aims to determine the effect of the amount of credit disbursement on profitability at state-owned banks in Indonesia. This research uses quantitative methods with simple linear regression analysis. The object of this research is state-owned banks listed on the IDX in the 2019-2021 period. By using secondary data from quarterly financial reports in 2019-2021. The results of this research are that the amount of credit disbursement significantly positively affects banking profitability
Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance? Dientri, Abdul Manaf; Darmayanti, Novi; Tri Lestari; Imam Baidlowi; Tri Retno Hariyati
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.03

Abstract

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga Galih Supraja
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.04

Abstract

The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.
The Influence Of Public Information Systems On Auditors' Performance At KAP M. Lian Dalimunthe Dan Rekan Abel Desiyanti Manik; Galih Supraja
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.05

Abstract

The rapid development of public information, the complexity of the nature of audit assignments, and the demands on the quality of financial statement audits require auditors to work in an audit team that is capable of working collaboratively efficiently, and effectively. One way to achieve this is through the empowerment of all public information system-based devices and electronic technology. This research presents test results of the influence of public information systems on auditor performance. The research was conducted by distributing questionnaires to auditors at KAP M. Lian Dalimunthe dan Rekan. The research results show that the information system of the public has a significant positive influence on auditor performance. Results research also found that perceived ease of use and perception of usefulness have a significant positive impact on the use of information systems public among auditors, where the perception of ease of use also influences the perception of usefulness held by auditors in system use. The complexity of the auditor's work also influences it positive implementation public information system technology by auditors.
Analysis of Village Asset Management at The Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency Galih Supraja; Fiqri Haikal; M. G. Fahluzi
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.06

Abstract

This research aims to find out and describe the role of village asset management carried out by village officials. Apart from that, it also describes the inhibiting factors in managing village assets. This research was carried out at Naga Timbul Village Office, Tanjung Morawa District, Deli Serdang Regency. This type of research is qualitative research with a descriptive approach to describe the role of village asset management in improving the welfare of village people. The data collection techniques used by researchers are mostly interviews and observations. From the research results, it can be concluded that in managing village assets, village officials lack skilled skills in managing village assets so that this is a major inhibiting factor for village government. Apart from that, village officials should be more active in providing outreach and guidance regarding the important role of managing village assets for the welfare of village people. Village asset management is carried out by planning, utilization, maintenance, administration, reporting as well as guidance and supervision. With this stage of managing village assets, it is hoped that the welfare of village people can increase.

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