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Niluh Putu Dian Rosalina Handayani Narsa
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia" : 8 Documents clear
IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION Burhanuddin Alghafiqi; Enjat Munajat
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.27934

Abstract

The development of Artificial Intelligence technology has changed theaccounting profession. This paper provides a comprehensive overviewof the latest developments in Artificial Intelligence, Big Data, MachineLearning used in business practices in the accounting professionworldwide. This paper explores the evolution of the accountingprofession following the latest technological developments and assessesthe impact of its development in the future. Challenges and opportunitiesposed by Artificial Intelligence relating to accounting professionals andthe process of accounting education. This study uses a normativejuridical approach with library studies with secondary data. This paperprovides an overview of how accounting educators and professionalsrespond to these technological developments and provides furtherdiscussion on what accounting professions, institutions and graduatesshould do to face the challenges of change caused by technologicaldevelopments.
TAX COURT DECISION ON THE PRIMARY DISPUTE OF EXPORT VALUE-ADDED TAX BASE Hastanti Agustin Rahayu; Neni Pancawati; Syarifudin Syarifudin
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.32422

Abstract

This study analyzes the content of the tax court decision on the primary dispute on the imposition of the Export VAT tax. A qualitative content analysis method with an inductive qualitative approach was applied. The qualitative content analysis was performed on 17 (seventeen) minutes of tax court decisions from the 2017 decision year, with two categories of Export VAT base disputes, namely corrections to the Export VAT base for foreign currencies and corrections to the Export VAT base for affiliated transactions. Whereas in the category of tax primary disputes, the export VAT base on foreign currency maintains the tax authorities' correction. This is related to the concept of substance over form, as well as the VAT Law's regulations in calculating the VAT base in rupiah, which is exchanged at the PMK rate upon acknowledgment of the BKP or JKP submission transaction. Meanwhile, the category of tax primary dispute Export VAT base on affiliated transactions rejects the taxpayer's application because the comparison company data does not comply with the OECD Transfer Pricing Guideline and does not meet the arm's length principle. The Tax Court Judge's decision is following Article 7 of Law no. 14/2002. In which, the decision is based on the results of the assessment of evidence, the relevant tax laws and regulations, and the judge's conviction which is based on the assessment of the evidence and following the tax laws and regulations.
ANALYSIS OF STOCK MARKET REACTION TO LARGESCALE SOCIAL RESTRICTIONS POLICY ANNOUNCEMENT Aliakito Luckman; Erly Mulyani
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.32492

Abstract

This study aims to analyze stock market reactions to large-scalesocial restrictions policy implementation announcements. Themethod used is event study. This study used 7, 5, and 3 daysevent window and 120 days estimation window for calculatingabnormal return. The samples of this study are 32 companies inthe tourism, hotel, and restaurant sub-sector listed in IndonesiaStock Market which were determined by purposive samplingmethod. The results of this study indicate that 1) there was nosignificant negative market reaction indicated by negative andinsignificant average abnormal return and accumulation averageabnormal return around the announcement date of the Large-ScaleSocial Restrictions (PSBB) policy implementation which meansthat the market does not react to the event and 2) there was nosignificant difference in average abnormal return before and afterthe announcement of the Large-Scale Social Restrictions (PSBB)policy implementation.
THE USE OF THE CONSTRUCTION SIMA VILLAGE AS AN NEW CONTRUCTION OF RULES Purweni Widhianningrum
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.34184

Abstract

This study seeks to understand and construct the concept of financial governance that has been practiced in sîma village by using a hermeneutic approach. Various written sources that have relevance to the research topic are used as a source of data analysis in this study. The results show that the beliefs of the ancient Javanese community through their holistic knowledge of the cosmological reality also influenced the structuring of the sîma village to its core, namely financial management. The concept of cosmology refers to the importance of wisdom in carrying out all life activities by maintaining a balance between worldly and spiritual life. The idea of financial governance in the same village, especially regarding the policy of allocating income to the village, has the same concept as the Village Law. Villages are given autonomous authority by the kingdom to manage the potential of their resources, including revenue and allocation of regional cash expenditures. The allocation of expenditure for the sîma village is prioritized on the maintenance and management of sacred buildings. The development of village infrastructure is specifically directed at development efforts that support people's agricultural businesses, such as the construction of dams as flood control, provision of adequate agricultural technology, irrigation systems, pest control and post-harvest handling. The wisdom of managing the sîma village finances in the past had implications for humans to think with perfect reason and behave according to the heart to create peace, prosperity, and the continuity of life for all the inhabitants of the universe.
EFFICIENCY ANALYSIS OF CONVENTIONAL BANKS AND ISLAMIC BANKS BEFORE AND DURING COVID-19 Silvia Dwi Aryanti; Edy Yusuf Agung Gunanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.36183

Abstract

This study aims to analyze the efficiency level of conventionalcommercial banks and Islamic commercial banks in Indonesia fromthe first quarter of 2018 - the fourth quarter of 2020. This researchperiod is third year with the data used are 12 commercial banks anduses a quantitative approach. The method used in this research isStochastic Frontier Analysis (SFA). The results of this study are thatconventional commercial banks are more efficient than Islamiccommercial banks both before the COVID-19 pandemic and duringthe COVID-19 pandemic, more over there are differences in efficiencybetween conventional commercial banks and Islamic commercialbanks.
INTERNAL CONTROL MODERATES THE INFLUENCE OF THE FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD Dina Indriana; Muslich Anshori
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.36732

Abstract

The focus of the research is to investigate internal control in moderating the effect of variables on the elements of The Fraud Hexagon on fraudulent financial reporting. The sample was selected using purposive sampling at public companies in the construction industry in Indonesia for the period 2016 – 2020. The research hypothesis was tested using Multiple Linear Regression Analysis with SPSS. The results of the study indicate that audit fee have a negative effect on financial statement fraud because low audit fees make auditors not give greater effort to the audit process so that the risk of audit quality is getting lower. Low audit quality makes fraudsters believe that their behavior will not be detected, thereby increasing the possibility of financial statement fraud. Meanwhile, internal control will not work effectively if employees do not have the same perception as the company regarding internal control.
DOES THE COVID-19 PANDEMI HAVE THE SAME IMPACT ON MANY INDUSTRIAL SECTOR? Carolyn Lukita
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.37030

Abstract

The Covid-19 pandemic has resulted in a decline in purchasing power and the potential for economic recession in various countries, included public companies listed on the IDX which also experienced a decline in financial performance due to a decline in purchasing power. This study aims to analyze the impact of the Covid-19 pandemic on stock prices, financial performance, and financial risk. This study examines the differences in stock prices, financial performance, and financial risk between before and during the Covid-19 pandemic. The stock price used is the year-end closing stock price in 2019 and 2020. Meanwhile, financial performance is measured by profitability (ROA) and financial risk is measured by leverage (DER). This study suspects that there are significant differences in stock prices, financial performance, and financial risk during the Covid-19 pandemic that has emerged globally since early 2020. This study uses several sectors as research samples to analyze how the impact of Covid-19 in various sectors, includes: consumer goods, property and real estate and pharmaceutical sectors. This study uses a paired sample t-test, and the SPSS 23 application. The results of this study indicate that there are significant differences in the stock price, financial performance, and financial risk variables between before and during the occurrence of Covid-19 based on the overall data. Additional test results show that the property and real estate sectors are the sectors most affected by the consumer goods and pharmaceutical sectors. This research is expected to provide empirical evidence related to the impact of Covid-19 quantitatif so that later it can be used as information for investors in making decisions to buy, sell or hold shares during the Covid-19 pandemic.
DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA Deddy Kurniawansyah; Indah Prastiwi
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.39375

Abstract

The purpose of this study is to examine the effect of environmental performance, ISO 14001, media disclosure on financial performance of mining companies in Indonesia. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2021 of 247 annual reports. This study was use census method for the sampling technique. Data analysis techniques was use path analysis with SmartsPLS 3.0 software as tool. This study found that Environmental performance, media disclosure was effect on financial performance. While, ISO 14001 was not affected on financial performance. This study contribution is strengthening stakeholder theory and legitimacy as the basis of the accounting theory literature. Furthermore, as an earth friendly enterprise strategy tool for managers that significantly improves financial performance. The realization of the financial performance of mining companies that pay attention to environmental issues (green company) can contribute to strengthening the Indonesian economy and achieving the goals of sustainable development goals (SDGs).

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