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Contact Name
Niluh Putu Dian Rosalina Handayani Narsa
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baki@feb.unair.ac.id
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+6281233393927
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baki@feb.unair.ac.id
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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Kota 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 147 Documents
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SOCIAL MEDIA AND WHISTLEBLOWING Bambang Arianto
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25672

Abstract

This article elaborates on the role of social media as a whistleblowing channel used to detect fraudulent practices. The increasing use of social media in various life activities has made social media turn into a channel for the exchange and dissemination of civic information. This article elaborates on the use of social media as an alternative channel for whistleblowing in addition to the use of other anonymous channels. So far, the whistleblowing system has been created only through integrated means such as websites and special applications. The active participation of netizens means that social media can be used by whistleblowers to report various indications of fraudulent practices (fraud). This study used an explanatory qualitative method with data collection techniques through in-depth interviews (in-dept interview).This article states that social media has contributed positively as a whistleblowing channel in an effort to detect various fraudulent practices in all entities and the public sector.
Back Matter Vol.5 No.1 2020 Back Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

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Abstract

Back Matter Vol 5 No 1 2020
DUTIES AND AUTHORITIES OF THE REGIONAL REPRESENTATIVES (DPRD) IN THE IMPLEMENTATION OF BUDGET FUNCTION ON THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) OF CENTRAL JAVA PROVINCE Avitta Karunia Dewi
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.20673

Abstract

This research discusses the Duties and Authorities of the Regional People's Representative Council (DPRD) particularly in budgeting function, the obstacles, and efforts to overcome these problems. This paper uses a qualitative case study. Data were derived from interviews and literature study. The results showed that the DPRD Central Java has an important role in budgeting. The obstacles arising are related to limited funds, adjusting time, schedule, and different activities between DPRD members, and other aspect like communication. The efforts made to overcome these obstacles include increasing funds, adjusting time and activity, as well as encouragement from the Deliberative Council, therefore all DPRD members attend at the APBD discussion with the executive.
IMPLICATIONS OF SUPERVISION OF GOVERNANCE, OWNERSHIP STRUCTURE, AND CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muhammad Taufik; Jonathan Jonathan
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25829

Abstract

This study investigates the implications of governance characteristics oversight - consisting of board of commissioners independent, audit committees number, institutional ownership, and managerial ownership and corporate social responsibility (CSR) on profitability. The regression technique uses panel data with 2,060 data from all types of industries listed on the Indonesia Stock Exchange in 2015-2019. Managerial ownership and CSR have a positive and significant effect on return on assets (ROA) so that they are considered to reduce agency costs. In contrast, board of commissioners independent, audit committees number, and institutional ownership have no effect on ROA thus confirming the decline in corporate governance in Indonesia. Implications of this study contributes to showing the existence of governance regulations "which are only fulfilled" without giving substance and emphasizes that social aspects exist in corporate stakeholder studies.
ANALYSIS OF FACTORS AFFECTING DEBT POLICY Suci Meta Saputri; Widi Hariyanti; Yunus Harjito
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.18332

Abstract

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.
THE LEVEL OF ACCOUNTING UNDERSTANDING OF MILLENIAL BUSINESSMAN IN EAST JAVA Wenny Karuniawati; Husnunnida Maharani; Alfiana Fitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.21939

Abstract

The purpose of this study is to examine the effect of emotional intelligence which includes self-introduction, self-control, motivation, and empathy as well as learning behavior on the level of accounting understanding. The sample in this study used millennial businessmen in East Java. This research was conducted on 98 (ninety eight) millennial businessmen in 19 (nineteen) cities in East Java using purposive sampling technique. This study uses the statistical method of Partial Least Square (PLS). The results of this study indicate that self-control, empathy and learning behavior affect the level of accounting understanding. The implication of this research is that millennial businessmen should consider every impact of their actions, care for the surrounding environment, and read accounting material to increase knowledge related to accounting.
Front Matter Vol. 6 No. 1 2021 Front Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

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Abstract

Front Matter Vol. 6 No. 1 2021
COMPARATIVE ANALYSIS OF STOCK TRADING VOLUME BEFORE AND AFTER CONDUCTING STOCK SPLIT ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2014-2016 Indrayani Indrayani; Murhaban Murhaban; Syatriani Syatriani
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.20002

Abstract

This study aims to analyze the comparison of the trading volume of shares before and after a stock split on companies listed on the Indonesia stock exchange in 2014-2016. This study uses secondary data in the form of annual financial statements of manufacturing companies in the Indonesia stock exchange in 2014-2016. The number of samples in this study is 30 companies selected using Purposive sampling techniques based on certain criteria. Data analysis methods used in this study are descriptive statistical methods and normality tests. Based on the results of hypothesis testing conducted, it shows that there are differences in the volume of stock trading before and after a stock split on companies listed on the Indonesia Stock Exchange in 2014-2016.
ANALYSIS OF THE READINESS OF LOCAL GOVERNMENTS IN IMPLEMENTING GOVERNMENT REGULATION NUMBER 12 OF 2019 CONCERNING REGIONAL FINANCIAL MANAGEMENT Arif Gunabar Fatahillah; Yesi Mutia Basri; Desmiyawati Desmiyawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.22020

Abstract

This study aims to analyze the readiness of the Kampar Regency Government in implementing PP No. 12 of 2019. The population in this study is all SKPD in the Kampar district, amounting to 48 SKPD. The sampling technique using saturated sampling method. A total of 112 respondents participated in the research consisting of Budget User Proxy, Technical Implementation Officials of Activities, Head of Finance Subdivision, and Financial Staff Staff. The data collection technique is carried out by using questionnaires which is sent directly to the respondent. The results of the analysis using multiple regressions show Human Resource Competence, Utilization and Use of Technology and Information, Leadership Style affects Readiness in Implementation of Government Regulation No.12 of 2019. The results of this study have contributed to the government in preparing for the implementation of regulatory changes.
Back Matter Vol. 6 No. 1 2021 Back Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

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Abstract

Back Matter Vol. 6 No. 1 2021

Page 6 of 15 | Total Record : 147

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