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PT Insains Scientific Publication Jl Banowati no 4a, Jatiwinangun, Purwokerto, Kab. Banyumas, Jawa Tengah 53113
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INDONESIA
Business, Accounting and Management Journal
Published by PT Insains Scientific Publication
ISSN : -     EISSN : 30315573     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Business, Accounting and Management Journal (BAMJ) has the mission to distribute, in the academic national and international environment, the results of scientific research from researcher and collaborators by publishing studies of high theoretical and applied science. The area of research covers business, accounting and management articles but also interdisciplinary working papers as well as empirical studies and case studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 19 Documents
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Penerapan Fraud Pentagon pada Fraud Laporan Keuangan Perusahaan Levia Citta Insani
Business, Accounting and Management Journal Vol. 1 No. 01 (2023): Business, Accounting and Management Journal
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Abstract

This research aims to test and analyze the fraud pentagon theory of financial statement fraud using the Beneish M-score Model in infrastructure, utility, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The type of data used is secondary data in the form of each company's annual report. The number of samples used in this research was 31 companies. The results of research using E-views version 12 show that: (1) Personal financial needs have a negative effect on fraudulent financial statements. (2) Ineffective supervision has a positive effect on financial statement fraud. (3) Related party. Transactions have no effect on fraudulent financial statements. (4) CEO tenure does not affect financial statement fraud. (5) CEO duality does not affect financial statement fraud. The conclusions in this research imply that personal financial needs have a negative effect on fraudulent financial statements. This research proves that the greater the managerial share ownership, the lower the level of fraud in the company's financial reports. Ineffective supervision has a positive effect on financial statement fraud, proving that the more effective the supervision within the company, the smaller the opportunity for financial statement fraud to occur. Related party transactions have no effect on fraudulent financial statements, this shows that related party transactions carried out by the company have decreased or increased, showing no influence on fraudulent financial statements. CEO tenure does not affect financial statement fraud, this shows that increasing or decreasing the CEO's tenure does not show an influence on financial statement fraud. CEO duality does not affect financial statement fraud, which shows that if there is a CEO who holds concurrent positions that do not comply with regulations, this does not show an influence on financial report fraud.
Antecedents of Financing on Indonesian Islamic Banks Ayatullah Adi Sasono; Osama Alhendi
Business, Accounting and Management Journal Vol. 1 No. 01 (2023): Business, Accounting and Management Journal
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Abstract

The purpose of this study is to analyze the impact of capital, profitability, efficiency, funding risk, liquidity, inflation, and BI rates on funding. The population used in this study consists of Indonesian Islamic banks listed on the Indonesia Stock Exchange. Descriptive statistics, classical hypothesis testing, multiple  regression analysis, and hypothesis testing were used to analyze the data. The samples were determined using targeted sampling, so 52 samples were included in this study. The research results show that capital variables do not have a significant impact on financing, profitability does not have a significant impact on financing, efficiency does not have a significant impact on financing, and financing risk has a significant impact on financing. However, liquidity does not have a significant impact on funding.  
Anteseden Kinerja Bisnis Perhotelan di Kabupaten Banyumas Syifa Kemala Mukaromah
Business, Accounting and Management Journal Vol. 1 No. 01 (2023): Business, Accounting and Management Journal
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Abstract

A key pillar supporting sustainable competitive advantage is knowledge assets. The purpose of this study is to analyze the impact of COVID-19, that is, the positive impact of human capital, structural capital, relational capital and cost effectiveness on the business activities of hotels in the Baturaden region in the period 2020-2022. The population of this study is all hotels in Baturraden District  of  Banyumas Regency, that is 113 hotels. A random sampling method was used to determine the sample and the sample size was determined to be 72 hotels. The data collection method used  printed questionnaires, which resulted from 53 respondents. The research approach used the quantitative approach. The method of data analysis  was performed by multiple linear regression analysis using  SPSS application 26. The results of the analysis showed that (1) human capital has a positive and significant effect on business activity. (2) structural capital has no effect on business performance and (3) relational capital has a positive  and significant  effect on business performance. (4) Payment authority does not apply to commercial activities. The results of this study show that hotel management can achieve competitive advantages and good business practices by creating added value for hotels.
Kinerja Keuangan Perusahaan Manufaktur Makanan dan Minuman pada Pandemi Covid-19 Intan Putri Fandini
Business, Accounting and Management Journal Vol. 1 No. 01 (2023): Business, Accounting and Management Journal
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Abstract

Covid-19 first appeared in Wuhan (China) at the end of 2019 and spread globally in early 2020. The government issued various policies to reduce positive cases such as lockdowns, PSBB (Large-Scale Social Restrictions), PPKM (Implementation of Restrictions on Community Activities). However, this policy actually makes Indonesia's economic activity difficult. As a result, there was a decline in economic growth, consumption, investment, and import-export trade. This research aims to examine developments and differences in financial performance before and during the COVID-19 pandemic in food and beverage sub-sector companies listed on the IDX. The Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Assets, and Economic Value Added measure financial performance. The research sample consisted of 20 companies with observations from 2018-2021. This type of research is quantitative research with data sourced from secondary data in the form of annual financial reports of food and beverage sub-sector companies downloaded via the web www.idx.co.id. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing. Based on the analysis carried out using Excel and SPSS 26, the results were obtained: (1) there was a decrease in CR, TATO, ROA, and EVA, while DER increased from before to the time of the Covid-19 pandemic, (2) there was no significant difference from CR, DER, TATO, ROA, and EVA between before and during the Covid-19 pandemic.
Hubungan Kinerja Keuangan dengan Nilai Perusahaan: Peran Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Sebagai Variabel   Pemoderasi Intan Nurjanah
Business, Accounting and Management Journal Vol. 1 No. 01 (2023): Business, Accounting and Management Journal
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Abstract

This research examines the effect of financial performance on firm value with the existence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as moderating variables. The samples in this research are companies that have been selected in Kompas Index 100 from 2016-2017. The data in this research are secondary and taken from the company's annual report and the company's official website. The sampling technique used is purposive sampling, and 70 companies were obtained, with a total of 2 years of observation resulting in 140 samples. The data obtained is analyzed using the classic assumption test before testing the hypothesis. Hypothesis testing uses coefficient of determination, F test, and t-test. The results of the research show that financial performance has a positive effect on firm value. CSR and GCG as moderating variables can strengthen financial performance and firm value.
Analysis The Effect of Effectiveness and Trust in Use Accounting Information System Technology on Individual Performance of Cooperative Employee in Purwokerto Nugroho, Fajar Setyo
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
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This research is titled “Analysis of The Effect of Effectiveness and Trust in Use Accounting Information System Technology on Individual Performance of Cooperative Employees in Purwokerto”. This study aims to determine the effectiveness and trust of using accounting information systems on individual employee performance at cooperatives in Purwokerto. The data collection method conducted in this study is a survey method with a questionnaire. This research was conducted at cooperatives in Purwokerto. The dependent variable of this study is individual employee performance, and the independent variables are the effectiveness of the use of accounting information system technology and trust in the use of accounting information system technology. The sampling technique uses a purposive sampling technique, while the analytical method is a multiple linear regression method. The sample in this study amounted to 60, and the research method used was quantitative research. The variable effectiveness of the use of accounting information system technology has a significant positive effect on individual employee performance and variable trust in the use of accounting information system technology has a significant positive effect on individual employee performance. Cooperatives are expected to update the existing accounting information system so that the system will always follow the development and needs of employees. In addition, cooperatives must conduct special training for employees in operating a new system if there is new technology. This is important because of information system technology has a large and positive effect on the effectiveness and productivity of employee task completion.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Sekarningsih, Ayu
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
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Abstract

The research aims to determine the effect of liquidity and leverage on accounting conservatism with financial distress as an intervening variable in property and real estate companies for the 2021 period. This type of research is causal associative. The sampling method used was purposive sampling. The total population of property and real estate companies is 85 companies and a sample of 55 companies is obtained. The research method used is path analysis. Based on the results of data analysis, partially 1) liquidity has no effect on financial distress, 2) leverage has an effect on financial distress, 3) liquidity has no effect on accounting conservatism, 4) leverage has an effect on accounting conservatism, 5) financial distress has no effect on accounting conservatism, 6) financial distress cannot intervene the effect of liquidity on accounting conservatism, 7) financial distress cannot intervene the effect of leverage on accounting conservatism.
Anteseden Perilaku Rencana Keuangan Mahasiswa Maftazanah, Shifa
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
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Abstract

The purpose of this research is to analyze the influence of self-control, lifestyle, social environment, and intellectual intelligence on the financial planning of Accounting students. This research is a quantitative research employing convenience sampling techniques for sample selection. Population in this research has involved all active students of Accounting major, Faculty of Economic and Business at Jenderal Soedirman University who are enrolled in the year 2018-2022. The total utilized sample size in this research is 100 respondents. The research data source consists of primary data, and data collection is conducted through the utilization of a questionnaire. Data is processed is analyze using multiple regression analysis with the assistance of SPSS software version 26. The findings of the research revealed that self-control and intellectual intelligence has a impact on improving financial planning among accounting students. Meanwhile, lifestyle and social environment does not have an influence on improving financial planning among accounting students.
E-Filing System and Individual Taxpayer Compliance Irawan , Dicky
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
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The purpose of this study was to analyze the effect of e-filing system implementation on individual taxpayer compliance with tax education and internet literacy as a moderating variable in the case study at KPP Pratama Cibitung. This study's population are individual taxpayers registered as e-filing taxpayers at KPP Pratama Cibitung. The sample in this study was 100 respondents. The hypothesis test used in this research is simple linear regression analysis and moderated regression analysis. The results of this study indicate that the effect of e-filing system implementation affects individual taxpayer compliance, tax education cannot moderate the effect of e-filing system implementation to individual taxpayer compliance, and internet literacy cannot moderate the effect of e-filing system implementation to individual taxpayer compliance. This research implies that in an effort to improve individual taxpayer compliance, the Directorate General of Taxes needs to improve the e-filing system, by providing better guidance and technical support. Then, an evaluation of the tax education program also needs to be carried out to ensure its effectiveness, if there is no influence between the e-filing system and taxpayer compliance, then the strategy for delivering educational material needs to be changed. Finally, taxpayers need to increase their understanding and skills in using the e-filing system and optimize the use of the internet as a source of tax information.
TANTANGAN DAN PELUANG AKUNTAN PUBLIK DI ERA DIGITALISASI Rasyid, Ghofur; Haliah; Nirwana
Business, Accounting and Management Journal Vol. 2 No. 01 (2024): Business, Accounting and Management Journal
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The digital transformation of public accounting is driving change in the delivery of government services, involving the use of technologies such as data analysis, artificial intelligence and process automation to optimize public services. This research uses a descriptive approach; The discussion comes from relevant literature research, including several books, scientific articles and journals. The aim of this research is to provide a comprehensive overview of digital change in public accounting, as well as the opportunities and obstacle associated with the adoption of this technology. Ease of connection and accessibility through e-government, open government, and greater use of data are opportunities. In addition, it talks about limitations in the use and management of digital technology, including data security. The digital revolution of public administration has had a significant impact on government operations and public services. A number of fields, such as politics, government, health, education and economics, have become more accessible thanks to digital technology. Everyone is encouraged to be transparent, effective, involved and use data for decision making. Additionally, digital transformation enables opportunities for open, transparent and capable government.

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