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Basic and Applied Accounting Research Journal

baarj
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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 71 Documents

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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

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

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.

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

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

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

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.

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

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

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

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

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.

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

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.

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Martin

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editor@futuresciencepress.com

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+6281230962715

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editor@baarjournal.org

Editorial Address
Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location
Kab. malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Martin

Contact Email editor@futuresciencepress.com

Phone +6281230962715

Journal Mail Official editor@baarjournal.org

Editorial Address Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location Kab. malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Martin

Contact Email
editor@futuresciencepress.com

Phone
+6281230962715

Journal Mail Official
editor@baarjournal.org

Editorial Address
Perum Sarimadu II B3 No.09, Pakisaji, Malang, Jawa Timur, Indonesia 65162

Location
Kab. malang,

Jawa timur

INDONESIA