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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 71 Documents
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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.
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.
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.
The Effect of Information System Quality, Perceived Usability, and Information Quality on User Satisfaction of Finance Management System (FMS) Applications Asih Waris Lestari; Aloysius Harry Mukti; M.F Christiningrum
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.02

Abstract

Information technology plays an important role in financial system, company need this for quality improvement. The purpose of this study was to examine and analyze the effect of information system quality, perceived benefits, and information quality on user satisfaction at PT. Wijaya Karya (Persero) Tbk. The number of respondents used as many as 45 employees of PT. Wijaya Karya (Persero) Tbk. This research is quantitative by using the analysis method with SmartPLS3 program. The results of this study indicate that the influence of information system quality, perceived benefits, and information quality have a positive effect on application user satisfaction.
The Effect of Sales Growth and Profitability on Company Value with Debt Policy as Moderating Variables Jangasih Situngkir; Aloysius Harry Mukti; M.F Christiningrum
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.03

Abstract

Financial ratio have several function for strategic decision making. Several ratio such as profitability or sales growth are the most important for capital market signal. This Research aims to examine the effect of sales growth and profitability with debt policy as the moderating variable on the value of the manufacturing industry sub-sector of the consumer goods industry listed on the Indonesia stock exchange in 2018-2020. With a total sample of 165 companies. The research methodology is quantitative with multiple linear regression testing with SPSS V23 data processing tools. Based on the result of model 1 testing, the result showed that sales growth had no effect on firm value, and profitability has a positive effect on firm value. The result of model 2 testing, the resulting research shows that sales growth has a positive effect on firm value, Profitability has a positive effect on firm value, debt policy does not moderate the effect of sales growth on firm value and debt policy does not moderate the effect of profitability on firm value.
The Role of Operational Audit in Supporting Sales Effectiveness (Study PT. Pacific Indo Packing) Ahmad Wawanda Iswanto; Anjar Sulistyowati; Ali Muhajir
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.04

Abstract

This study aims to determine how big the role of operational audit in supporting the effectiveness of sales in the company pt. pacific indo packing. because it is quite important to know how the role of operational audit and sales effectiveness in the company is whether the sales that have been carried out by the company have been effective or vice versa. In this study, the researcher used a quantitative descriptive method. The research method is intended to collect data according to the actual situation and provide an overview and analysis of the existing problems so that it can provide a fairly clear picture of the object under study. The sample in this study is the finance / sales department and the financial statements of the budget and sales realization in 2018 - 2020. The technique of analyzing the percentage results using the provisions, Less than or equal to 70% (≤ 70%) means that the sales function audit does not play a role in supporting sales effective. More than 70% (>70%) means that the sales function audit plays a role in supporting effective sales. Based on the analysis and the results of the questionnaire, the percentage of operational audit participation is 94.48%, this can be seen from the calculation of the answers to the questionnaire using existing benchmarks. So from the results of the percentage can be concluded that the role of operational audit at PT. PACIFIC INDO PACKING Lamongan can be said to play a role because the results of the operational audit presentation are 94.48% while the benchmark can be said to play a role if it is more than 70%.
Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds Moh. Ali Wafa; Isnaini Anniswati Rosyida; Istifak Iyatus Sholikha
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.05

Abstract

This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.
The Impact Of Covid-19 On Stock Price And Stock Trade Volume (Case Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange) Latifatus Sholikhah; Novi Darmayanti; Have Zulkarnaen
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.06

Abstract

The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.
Strategy for the Development of the Indonesian Halal Industry in the New Normal Era Gunawan Aji; Ummu Najwa; Ummu Najwa Akyani; Armaelis Arfani; Elsa Tiara
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.07

Abstract

The COVID-19 pandemic has had a significant impact on consumer buying patterns. This makes the economic sector receive special attention from the Indonesian government. At present the Indonesian government has implemented a new normal policy to accelerate the handling of COVID-19. This study aims to explain the role of the halal industry in reviving the Indonesian economy in the new normal era, the opportunities for the halal industry in Indonesia, and the possible challenges it faces, and explain what strategies should be followed. This study uses a descriptive qualitative research method. The technique used in this study using a purposive sampling technique. The data used comes from primary data through interviews and secondary data through research, books, other articles, and the official website of the Minister of Finance relevant to the research theme. The results of this study explain that the halal industry has an important role in Indonesia's economic growth in the new normal era. There are economic sectors that are opportunities for the development of the halal industry, namely halal food and beverages, halal fashion, halal cosmetics, halal media and recreation, halal pharmaceuticals, and halal finance. Apart from opportunities, a number of challenges must be faced, such as challenges arising from government, organizations, development, society or consumers, and existing resources. Strategies also need to be carried out to deal with these challenges, one of which is by prioritizing the halal product category.
Macro and Micro Environmental Perspectives on the Ability of SME Business to Innovate and Perform Good Muthia Algarini; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.01

Abstract

The production environment has changed to a knowledge and technology system, and competition has also developed into a more global and innovation system, becoming a competitive environment in most countries and businesses. Companies must evolve and innovate to deal with intense competition and shifting consumer demands if they hope to succeed over the long term in today's global market economy. Small and medium enterprises should seek new business motivations and strategies to better develop new goods and services and take new information and technological advances into account. For a business to grow, innovation is essential. The traditional innovation literature, first published in 1934 by Joseph Schumpeter, focuses on the manufacturing sector and the level of competition in advanced markets and economies. Compared to other countries, Indonesia has a much higher proportion of small businesses per capita. Over the years, SMEs have made a significant contribution to developing countries in Asia (including ASEAN). SMEs are cited in ASEAN countries as a key driver of economic growth and development, the foundation of the national economy, the highest paying industry, and a potential tool for reducing poverty. Especially after the Asian financial crisis, including Indonesia's SMEs which are strategic in private sector growth.

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