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Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162
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Jawa timur
INDONESIA
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 5 No 2 (2025): Basic and Applied Accounting Research Journal" : 5 Documents clear
Implementation of Sustainable Supply Chains for Oil Palm Industry in West Kalimantan indriani, ika kurnia
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This research aims to understand how palm oil companies can improve sustainable performance through effective supplier relationship strategies. The population to be used in this study is those who know the material studied and have worked in the palm oil industry. The method used in this study is the literature review method. Through the literature review, we also see the difference between sustainable and conventional practices in the palm oil industry. The results show, among others, that sustainable supply chain management is described by the process or system of palm oil management. In achieving success in sustainable supplier relationship management, the selection of supplier criteria should not only focus on economic criteria but also cover all aspects of the triple bottom line. This certification program is important for product continuity because it is the main thing in implementing the palm oil supply chain. The palm oil industry has also shown a high commitment from suppliers and palm oil companies to manage the sustainability risks between the two.
Do Profitability, Liquidity, and Capital Intensity Influence the Degree of Tax Aggressiveness? (Study on Energy Sector of the Oil and Gas Industry Listed on the Indonesian Stock Exchange) Santy, Ruri Fila; Limarjani, Sustinah; Amalia, Wia Rizqi
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study seeks to investigate and assess how profitability, liquidity, and capital intensity impact tax aggressiveness. The research focuses on the energy sector within the oil and gas industry listed on the IDX from 2020 to 2023. Ten companies with a total of forty samples were included in the study. The findings reveal that both profitability and capital intensity significantly affect tax aggressiveness, suggesting that higher levels of profitability and capital intensity lead to increased tax aggressiveness. Conversely, the study found no significant relationship between liquidity and tax aggressiveness, indicating that liquidity levels do not influence corporate tax aggressiveness.
Financial and ESG Determinants of Stock Prices: Evidence From IDX ESG Leaders Putri, Marchia Azzahrah; Isnawati, Isnawati; Sarwani, Sarwani; Rasidah, Rasidah
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to examine the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), firm size, and Environmental, Social, and Governance (ESG) factors on stock prices. The research focuses on companies listed in the IDX ESG Leaders Index during the 2021–2024 period. A purposive sampling method was employed, yielding a sample of 13 companies with a total of 52 firm-year observations. Data analysis was conducted using panel data regression with EViews 12 software. The empirical results reveal that Return On Equity and firm size have a positive and statistically significant effect on stock prices. In contrast, Dividend Payout Ration and Enviromental, Social, and Governance factors do not exhibit a significant influence. Theoretically, this study extends the literature by integrating financial performance indicators and ESG dimensions in explaining stock price variations within the Indonesian capital market. From a practical standpoint, the findings offer valuable insights for investors and policymakers in formulating investment strategies that balance financial fundamentals with sustainability considerations.
BUMDesa Management Model Based on Regulation and Local Wisdom Putra, Permata Kardina
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.05.02.04

Abstract

This research aims to analyze the regulation-based BUMDesa management model, namely the conformity of BUMDesa management with Government Regulation Number 11 of 2021 and the local wisdom values ​​that contribute to the development of BUMDesa. This qualitative descriptive research uses primary data obtained through interviews and observation. The research results show that BUMDesa management can be used as an example because regulatory aspects and local wisdom values ​​contribute to the development of BUMDesa. Local wisdom in the community is able to encourage the role of village communities in advancing BUMDesa businesses. The key to success in managing BUMDesa is the implementation of the vision and mission through the unity of the BUMDesa management whose foundation is not for personal interests but through the philosophy of sincere, intelligent work which is an important aspect in maintaining the trust of the community. The management of BUMDesa is assessed by the community as one of the factors due to morals, loyalty and cooperation in developing BUMDesa. public.
The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on Financial Performance Nailiah, Rusma; Rizki, Aisya Aulia; Rizani, Fahmi; Kadir, Kadir
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Background: Financial performance is a key indicator of a bank's efficiency and sustainability. The role of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology in enhancing bank performance has become increasingly important, especially in the Indonesian banking sector during periods of economic fluctuation. Purpose: This study aims to examine the effects of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on the financial performance of banks listed on the Indonesia Stock Exchange between 2021 and 2024. Methods: A total of 33 banks were selected using purposive sampling. Data were analyzed using multiple linear regression in IBM SPSS Statistics 27, with Return on Assets (ROA) serving as the proxy for financial performance. Results: The findings indicate that Intellectual Capital and Financial Technology have a significant positive effect on ROA, whereas Corporate Social Responsibility and Good Corporate Governance do not significantly influence this measure. Conclusion: Intellectual Capital and Financial Technology are critical drivers of financial performance in Indonesian banks. Banks should prioritize these factors to enhance efficiency and profitability, while further research is needed to explore the role of CSR and GCG in different contexts.

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