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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 Influence of Fiscal Balance Funds and Regional Own-Source Revenues on Regional Expenditures Kartilah, Dise Apri; Witra Maison; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.06

Abstract

The purpose of this study is to examine the relationship between regional original income and general allocation funds as well as the spending patterns of regency and municipal administrations in West Sumatra Province from 2018 to 2022. Twenty regencies/cities and West Sumatra Province were selected for the sample using a comprehensive sampling technique within the allotted period. A t-test result of 7.788 and a significance level of 0.000 demonstrate that the General Allocation Fund does, in fact, have an effect on Regional Expenditures. There is a discrepancy between the calculated t-value (7.788) and the t-table value (1.987), which means that the significance value (0.000) is less than 0.05. There is no statistically significant relationship between regional original income and regional expenditures, as shown by the calculated t-test result of 1.389 and a significance value of 0.168. The comparison reveals that the calculated t-value (1.389) is lower than the t-table value (1.987), and that the significance value (0.168) is more than 0.05. However, Regional Expenditures are affected by both the General Allocation Fund and Regional Original Income, as shown by the F-test result of 51.233. This number is much lower than the 0.05 cutoff and higher than the 3.10 F-table value at the 0.000 level of significance.
RGEC-Based Comparative Study of Health Levels in Indonesia's Sharia Banks (2019-2023) Subardi, Hani Meilita Purnama
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.07

Abstract

This research aims to analyze the comparative health ratings of Islamic banking using the RGEC method based on the regulations established by Otoritas Jasa Keuangan (OJK) No. 4/PJOK.03/2016 concerning the Assessment of Commercial Bank Health Levels. This study employs descriptive research with a quantitative approach. The data sources used include the annual reports and GCG reports of Islamic Banks from 2019 to 2023.The results of this study indicate that Islamic banks in Indonesia have achieved varied health ratings. Bank Aceh Syariah, Bank NTB Syariah, and BCA Syariah received the "very healthy" rating for their health assessment from 2019 to 2023. Meanwhile, Victoria Syariah received a "healthy" rating consistently over the five-year period. The other six Islamic banks showed varied results each year.
The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes Indriani, Ika Kurnia; Agus Widodo; Anik Cahyowati
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.09

Abstract

The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Leverage Moderates the Effect of Capital Intensity on Accounting Conservatism in Metal Sub Sector Manufacturing Companies Listed on the IDX In 2018-2022 Monica; Juita Sukraini; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.08

Abstract

This study aims to determine the Effect of Capital Intensity (X) on Accounting Conservatism (Y) with Leverage (Z) as a moderating variable in Metal Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The results of this study indicate that Capital Intensity has no effect on Accounting Conservatism. This result is evidenced by the calculated t of 1.289 <t table value of 2.005 and a significant value of 0.203> 0.05. After that Leverage strengthens the relationship between Capital Intensity and Accounting Conservatism. This result is evidenced by the results of the Moderate Regression Analysis (MRA) test seen from the determination coefficient (R2) value in the regression equation structure 1, which is 3% <the determination coefficient (R2) value in the regression equation structure 2, which is 4.1%. This can also be seen from the slope value in the regression equation structure 2, where the regression coefficient X * Z is positive, which is 1%.
Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students Helen; Fauzi; Alamsyahbana, Muhammad Isa; Ranat Mulia Pardede; Charly Marlinda
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.10

Abstract

This study aims to examine the influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Accounting Understanding, as well as the potential of Interest as a moderating factor. The results indicate that all three types of intelligence significantly influence accounting understanding partially. Additionally, Interest can moderate the influence of Emotional Intelligence and Spiritual Intelligence on Accounting Understanding, but not Intellectual Intelligence. These findings provide additional insights into the factors influencing accounting understanding among accounting students.
Factors Affecting the Growth of SME Sales in the Tourism Sector of Tanjungpinang City Muhammad Fachri Riauan; Hendy Satria; Andres Putranta Sitepu; Aulia Dewi Gizta; Sri Kurnia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.11

Abstract

The aim of research is to determine the influence of e-payment, makloon, and sales promotion on sales growth of SMEs in the tourism sector in Tanjungpinang. The research involved a sample of 91 respondents using the slovin technique. The method used in this research is a quantitative method. The research object consists of small and medium enterprises (SMEs) operating in the tourism sector in Tanjungpinang City. Data collection wa carried out through respondents filling out questionnaires. The research results indicate that partially, e-payment has a significant impact on sales growth, makloon (outsourcing) influences but not significantly on sales growth, and sales promotion significantly influences sales growth. Simultaneously, it is shown that e-payment, makloon, and sales promotion collectively have a simultaneous impact on sales growth.
The Influence of Gross Regional Domestic Product, Number of Population, and Number of Nusantara Tourists on Regional Original Income Haiqal Imansyah; Bambang Sambodo; Alamsyahbana, Muhammad Isa; Rezario Febrianta Chandra; Masyitah As Sahara
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.12

Abstract

The aim of this research is to find out whether the original income of districts/cities in Aceh Province is influenced by GRDP, population and number of domestic tourists. The total sample is 23 regencies/cities in Aceh Province. Quantitative methods are used as research methods, with the data used being secondary data obtained through publications and the official website of the Indonesian Central Statistics Agency, the Directorate General of Financial Balance (DJPK), and the Information and Documentation Management Officer (PPID). The research results partially prove that regional original income is not influenced by GRDP, population and number of domestic tourists. This was proven in the partial test, the significance value resulting from all independent variables was less than 0.05. However, regional original income is jointly (simultaneously) influenced by GRDP, population and number of domestic tourists, as can be seen in the simultaneous test with an f-count value of 13.91490 which is greater than the f-table of 2.745915. Based on the research results, the conclusion that can be drawn is that local revenue in the District/City of Aceh Province is not partially influenced by GRDP, population and number of domestic tourists. But simultaneously PAD can be influenced by GRDP, population and number of domestic tourists. So that districts/cities in Aceh Province are considered to be less able to utilize regional resources that can increase their original regional income, both in the economic, demographic and tourism sectors.
IPO Studies: The Effect of Corporate Governance Structure on Underpricing With Underwriter Reputation as a Moderating Variable Dara Audina; Sri Kurnia; Raja Yulianita Sarazwati; Chartady, Rachmad; Marina Lidya
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.13

Abstract

The purpose of this study is to determine the influence of corporate governance structure on underpricing in companies that conduct Initial Public Offering (IPO) on the Indonesia Stock Exchange, as well as to determine the reputation of underwriters moderating the influence of corporate governance structure on underpricing. The research method used is quantitative method. The population in this study was 218 companies and the sample obtained after using purposive sampling was 167 companies. Data analysis techniques in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test using EViews 12 software. The results of this study show that the size of the board of commissioners has a negative and significant effect on underpricing. Meanwhile, the independence of the board of commissioners and institutional ownership do not have a significant effect on underpricing in companies that conduct an Initial Public Offering (IPO) on the Indonesia Stock Exchange. It can be concluded that the reputation of the underwriter is unable to moderate the influence of the size of the board of commissioners, the independence of the board of commissioners, and institutional ownership on underpricing. In addition, an Adjusted R-squared value of 0.078222 means that 7.82% of the underpricing rate is influenced by the size of the board of commissioners, the independence of the board of commissioners, institutional ownership, and the reputation of underwriters, while the rest is influenced by other variables that are not included in this study.
The Influence of Cash Ratio, Net Profit Margin, and Company Size on Dividend Policy Dea Anggraini; Utami, Ranti; Afriyadi; Novica Indriaty; Tommy Munaf
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.14

Abstract

The purpose of this study was to determine the effect of cash ratio, net profit margin and company size on dividend policy in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is quantitative. The population in this study were 58 main board consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used in this study was purposive sampling. So that the sample obtained was 21 consumer non-cyclicals companies listed on the IDX for the 2018-2022 period. The results showed that partially cash ratio and net profit margin had no effect on dividend policy. Meanwhile, company size partially has a significant effect on dividend policy. It can be concluded that cash ratio, net profit margin and company size have an effect on dividend policy. And the Adjusted R-Squared value is 0.736174, which means that the dividend policy is influenced by the Cash Ratio, Net Profit Margin and Company Size by 73.62% and 26.38% is influenced by other variables not examined in this study.
Analysis of Internal Controls, Individual Morality and Information Asymmetry Against Fraud Tendencies At PT. Ambassador Mayanksari in Surabaya Dwi Dewianawati; Erry Setiawan; Darmayanti, Novi
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.07

Abstract

This study aims to examine the influence of internal control, individual morality, and information asymmetry on the tendency of fraud in PT. Ambassador Mayanksari located in Surabaya. Fraud is a serious problem because it can harm a company both financially and reputationally. In this study, a quantitative approach was used with a survey method involving 57 respondents, who were employees of PT. Ambassador Mayanksari. The collected data was analyzed using multiple linear regression techniques to identify the relationship between independent and dependent variables. The findings show that all three variables—internal control, individual morality, and information asymmetry—together exert a significant influence on fraud propensity. Separately, internal control has been proven to have a positive influence on fraud tendencies. The same is true for individual morality and information asymmetry, both of which have a significant impact on the occurrence of fraud. This study suggests that the implementation of good internal control, the improvement of individual morality, and the reduction of information asymmetry can play an important role in reducing the potential for fraud in companies.

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