cover
Article Per Year (5 Year)
All
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
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
 4   5   6   7   8 
The Influence of Professional Ethics and Government Accounting Standards on the Quality of Financial Reporting in Gorontalo Regency Dahu, Marlina Ak.; Abdullah, Julie; Saprudin; Junus, Onong; Hasan, Wahyudin
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of professional ethics and government accounting standards on the quality of financial reports in Gorontalo Regency. The research employs a regression model. The results show that both professional ethics and government accounting standards collectively have a significant impact on the quality of financial reports. Partial tests also indicate that each independent variable has a positive and significant effect on the quality of financial reports. The determination test (R2) results indicate that professional ethics and government accounting standards can explain approximately 64% of the variation. In conclusion, the application of good professional ethics and appropriate government accounting standards plays an important role in enhancing accountability and transparency in public financial management.
The Influence of Green Innovation and Environmental Responsibility on Company Value in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the Period 2020 – 2023 Sitanggang, David Patar; Simanjuntak, Arthur; Ginting, Mitha Christina; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the relationship between green innovation and environmental responsibility on company valuation across 12 purposively selected consumer sector businesses from 51 companies listed on the IDX (2020-2023). Through multiple linear regression using SPSS 26, the findings reveal that individually both variables have a significant negative impact on company value, while simultaneously demonstrating a significant influence. The coefficient of determination indicates the research model explains 19.7% of variations in company value, with 80.3% influenced by external factors. These findings present a new perspective on the complex relationship between sustainable practices and market perceptions of company value in the Indonesian consumer industry context, which differs from conventional stakeholder expectations.
Analysis of Green Financing and Capital Adequacy on Profitability in the Bank-ing Sector Listed on the Indonesia Stock Exchange (2020-2023) Panggabean, Michael Armando; Simanjuntak, Arthur; Sagala, Farida
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Green Financing, also referred to as environmentally sound financing, is in line with the long-term development goals set by the United Nations for Environment Protection (UNEP), and involves collaboration with governments, financial authorities, and banking institutions. On the other hand, Capital Adequacy is an important element for banks in building their business and anticipating potential losses. Capital Adequacy Ratio (CAR) is an indicator of a bank's capital that shows management's ability to monitor and control risks that have the potential to affect the bank's capital structure. This study uses a casual associative approach by analyzing the annual reports of each bank, included in the category of quantitative research. The data collection step used is a quantitative method that aims to collect information from the banks that are the object of the research. In this study, there are free and bound variables. A casual associative approach was chosen to observe how much impact Green Financing and Capital Adequacy have on Profitability. Green Financing is used as a variable X1, Capital Adequacy as a variable X2, and Profitability as a variable Y. This research is focused on banking institutions in Indonesia, especially banks that are included in the categories of Book III and Book IV listed on the Indonesia Stock Exchange during the period 2020 to 2023.
The Influence of Green Accounting and Good Corporate Governance Mechanisms on the Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Sianturi, Riyan Andika; Sagala, Lamria; Simanjuntak, Wesly Andri; Ginting, Mitha Christina
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of Green Accounting and the Good Corporate Governance Mechanism on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population used was 90 companies, and the sample was 17 companies and the multiple linear regression analysis method was used through SPSS 26. The results of the analysis show that partially, Green Accounting has a positive but not significant effect on the company's financial performance. Meanwhile, Good Corporate Governance partially shows a significant positive influence on financial performance. When tested simultaneously, these two variables (Green Accounting and Good Corporate Governance) were proven to have a significant effect on the financial performance of energy sector companies. From the results of the determination coefficient test (R Square), it was found that the variables Green Accounting and Good Corporate Governance were only able to explain the variation in financial performance by 13.6%. This figure shows a relatively small contribution, while most (86.4%) of the variation in financial performance is influenced by other variables not included in the regression model of this study. These findings indicate that although the implementation of Good Corporate Governance has a significant positive impact, the implementation of Green Accounting has not had a significant impact on the financial performance of energy companies in Indonesia. This raises questions about the effectiveness of Green Accounting practices in the context of the energy industry in Indonesia or the possibility of other moderation factors that need to be considered in future research such as increasing the number of observation periods, using a wider range of research objects and adding other variables that affect financial performance.
The The Influence Of Good Corporate Governance On Company Performance Reg-istered Transportation On The Indonesia Stock Exchange Period 2020-2023 Hutabarat, Eloy Charolina; Simanjuntak, Arthur; Sipayung, Tri Dharma
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of Good Corporate Governance or based on the mechanism of the Audit Committee, Board of Directors, and Board of Independent Commissioners, partially and simultaneously on the Company's Performance in Transportation Companies Listed on the Indonesia Stock Exchange for the 20202-2023 period. The period used in this study is four years, starting from 2020-2023. Samples were taken using the purposive sampling method. The population in this study is all transportation companies that have been and are still listed on the Indonesia Stock Exchange for the 2020-2023 period. From the population of 37 Transportation companies, 11 Transportation companies were obtained as a sample with an observation period of three years (2020-2023). The software analysis used in this study is with IBM SPSS Statistics 26. The results of this study show that the Audit Committee variables have no direct effect and are not significant on the company's performance. The results of this study also show that the variables of the Board of Directors that directly have a significant influence on the company's performance. The Board of Independent Commissioners has an influence and significance on the Company's Performance. And the Audit Committee, Board of Directors and Board of Independent Commissioners simultaneously affect the Performance of Transportation Companies listed on the Indonesia Stock Exchange for the 2020-2023 period.
Understanding Motor Vehicle Taxpayer Compliance: Determinants and the Moderating Role of Tax Socialization Program Safrida, Lili; Dzikri , Muhammad; Yuliastina, Mellani
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax revenue is a major component of national income, essential for funding development and improving public welfare. However, compliance with tax obligations, especially motor vehicle taxes, is often suboptimal. Purpose: This study investigates the determinants of motor vehicle taxpayer compliance—specifically taxpayer awareness, tax knowledge, public service accountability, and tax sanctions—and examines the moderating role of tax socialization programs. Methods: The research was conducted at the Banjarmasin II Samsat Office using a quantitative approach. Data were analyzed using multiple linear regression to test the direct effects of the independent variables on compliance, and moderated regression analysis to evaluate the moderating effect of tax socialization. Results: The results indicate that taxpayer awareness, tax knowledge, public service accountability, and tax sanctions have a significant direct effect on tax compliance. However, tax socialization does not moderate the influence of awareness, knowledge, or sanctions. Notably, tax socialization significantly moderates the effect of public service accountability on taxpayer compliance. Conclusion:Both internal and external factors influence taxpayer behavior. Tax socialization is particularly effective when paired with improvements in public service accountability. These findings offer practical insights for tax authorities aiming to enhance compliance through targeted outreach and service improvements.
The Effect of Intellectual Capital, Corporate Social Responsibility Disclosure and Environmental Performance on Financial Performance Case Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2021-2023 Purba, Livia Grestallia; Simanjuntak, Arthur; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to investigate how intellectual capital, CSR, and environmental performance affect the financial performance of an organization. This research uses data from company websites, BEI, and Keme The independent variables used are the company's financial performance, as measured by ROA and ROE. Other independent variables are Intelctual capital, as measured by VAICTM, corporate social responsibility disclosure, as measured by CSRIj, and environmental performance, as measured by PROPER. The purposive sampling method produced 51 company data as research samples. Hypothesis testing using multiple regression analysis. This study processed the data with Microsoft Excel and tested with SPSS 25. The results showed that intellectual population, CSR disclosure, and environmental performance affect financial performance.
The Influence of Income Diversification, Operational Efficiency, Credit Risk, and Bank Size on the Profitability of the Banking Subsector Listed on the Indonesia Stock Exchange Period 2019-2023 Giawa, Berkat; Purba, Sahala; Simanjuntak, Wesly Andri; Simanjuntak, Arthur
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of specific banking characteristics on profitability within the Indonesian banking sector. The research examines whether income diversification, operational efficiency, credit risk, and bank size significantly impact profitability measures among financial institutions listed on the Indonesia Stock Exchange. The investigation focuses on determining whether these four key banking variables demonstrate meaningful associations with profitability performance. From a population of 47 banking institutions, 10 representative companies were selected through purposive sampling methods. Financial data was obtained from annual reports of banking subsector companies covering the period 2019-2023. The study employs a quantitative descriptive framework utilizing multiple analytical approaches including descriptive statistics, classical assumption testing, and hypothesis assessment through regression analysis using SPSS version 26 software. The findings reveal that: Income diversification exhibits a positive but statistically insignificant relationship with profitability measures; Operational efficiency shows a negative and statistically significant effect on profitability indicators; Credit risk demonstrates a negative and statistically significant influence on profitability performance; and Bank size displays a positive but statistically insignificant impact on profitability outcomes. For future research endeavors, this study suggests extending the observation period, enhancing methodological transparency, and complementing financial statement analysis with comprehensive multi-source data integration.
Corporate Social Responsibility as a Mediating Variable: The Impact of Environmental Performance, Firm Size, and Environmental Costs on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange Samosir, Yosafat Renovaldo; Simanjuntak, Arthur; Simanjuntak, Gracesiela; Simanjuntak, Wesly Andri
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) as an intervening variable in the influence of environmental performance, company size, and environmental costs on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The data used were obtained from annual reports and sustainability reports of companies published during the study period. The results of the study indicate that environmental performance, company size, and environmental costs have a significant effect on financial performance, both directly and indirectly through Corporate Social Responsibility (CSR) as an intervening variable. These findings indicate that Corporate Social Responsibility (CSR) has an important role in strengthening the relationship between a company's environmental factors and its financial performance. The results of the determination coefficient test show that 20.6% of the dependent variable (ROA) can be explained by the existing independent variables, namely financial performance, environmental costs, and company size, while the remaining 79.4% is influenced by other variables not explained in this study. The implications of this study indicate that companies need to integrate Corporate Social Responsibility (CSR) practices partially and mediating variables strategically to improve sustainability and long-term financial performance.
The Influence of Tax Sanctions, Tax Services, and Tax Understanding on Individual Taxpayer Compliance at the West Medan Pratama KPP Situmorang, Evlyn; Siahaan, Septony; Simanjuntak, Gracesiela
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are the main source of state revenue used to finance infrastructure development and non-physical sectors. However, taxpayer compliance remains a significant challenge, especially in Indonesia. This study aims to analyze the impact of tax sanctions, tax services, and tax understanding on the compliance of individual taxpayers at KPP Pratama Medan Barat. Data were obtained from 54 respondents through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The research results show that tax sanctions do not have a significant impact, whereas service and tax understanding have a positive and significant impact on the level of compliance. These findings can be used as input for policies to improve tax compliance.

Page 6 of 8 | Total Record : 71

 4   5   6   7   8 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal