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<![CDATA[ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY ]]>
<![CDATA[Fajar Rina Sejati]]>;
<![CDATA[Sahrul Ponto]]>;
<![CDATA[Septyana Prasetianingrum]]>;
<![CDATA[Sumartono Sumartono]]>;
<![CDATA[Nona Naomi Sumbari]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v5i2.21480
<![CDATA[The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.]]>
<![CDATA[SELLING PRICE DETERMINATION MODEL WITH TIME DRIVEN ACTIVITY BASED COSTING METHOD AT UMKM ”SALE PISANG” IN BANYUWANGI REGENCY ]]>
<![CDATA[Deddy Kurniawansyah]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1.25312
<![CDATA[The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.]]>
<![CDATA[Front Matter Vol.5 No.1 2020 ]]>
<![CDATA[Front Matter]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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<![CDATA[Front Matter Vol.5 No.1 2020]]>
<![CDATA[ANALYSIS THE ABILITY OF PROFIT AND CASH FLOW INFORMATION IN PREDICTING FUTURE CASH FLOWS ]]>
<![CDATA[Miranti Pangestu]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v5i2.21400
<![CDATA[The purpose of this study is to examine whether earnings information or cash flow information can predict future cash flows in service companies in Indonesia. The sample determined in this study, using the purposive sampling method, produced 145 companies listed on the Indonesian Stock Exchange in 2015-2017, with a total of 435 observations. In this study, multiple regression analysis techniques are used. The results shown by the t-test are partially significant net income. In this case, net income is a predictor of future cash flows. Whereas cash flow information namely operating cash flow, investing cash flow, and funding cash flow do not affect the future cash flow]]>
<![CDATA[THE MEANING OF QUALITY OF ACCOUNTING LEARNING IN THE PANDEMIC TIME COVID 19 (INTERPRETATIVE STUDY AT THE HEAD OF PTM ACCOUNTING STUDY PROGRAM IN INDONESIA) ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.25799
<![CDATA[The Covid 19 pandemic that has occurred since December 2019 until now requires all teaching and learning activities for students to be temporarily carried out online from home, this learning is very different from conventional learning that occurs on campus, lecturers and students do not face directly but are separated. by distance that allows lecturers and students to be in different places, the positive effect of this learning really helps the continuity of the learning process during a pandemic like this. Lecturers and students must take advantage of communication media and social media as data storage media that can be used to record quality learning activities. The purpose of this research is, to find out how the quality of learning in accounting lecturers during the Covid 19 pandemic, to find out how the availability of IT and E-Learning helps in the quality of learning for accounting lecturers during the Covid 19 pandemic, to find out how the accounting program stakeholder strategy is to improve the quality of learning during the covid pandemic 19.]]>
<![CDATA[THE PERFORMANCE OF GO PUBLIC BANK IN INDONESIA: BEFORE AND DURING COVID-19 ]]>
<![CDATA[Okta Sindhu Hartadinata]]>;
<![CDATA[Elva Farihah]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.27224
<![CDATA[This study aims to examine differences in the performance of banks listed on the Indonesia Stock Exchange before the COVID-19 pandemic in 2019 and during the COVID-19 pandemic in 2020. The type of data collected is quantitative data. The data source used is secondary data derived from data on financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2019-2020. The analytical technique used is a different test, paired sample t test with a significance level of 5%. The results showed that the government policy POJK 11/POJK.03/2020 regarding credit restructuring which was later extended by POJK 48/POJK.03/2020 and POJK 12/POJK.03/2020 greatly affected the stability of bank performance.]]>
<![CDATA[BASAMO SAMARINDA'S HERBAL AND HERBAL HEALTH BUSINESS IN THE MIDST OF THE PANDEMIC COVID-19 ]]>
<![CDATA[Ilham Abu]]>;
<![CDATA[Muhammad Sultan]]>;
<![CDATA[Emil Riza Putra]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.26318
<![CDATA[The Covid-19 pandemic has had a broad impact on all sectors of life in Indonesia, including the economic sector. Not a few business sectors are experiencing losses and even bankruptcy. Therefore, business actors must be able to implement and develop certain strategies in order to survive and gain profits both in the midst of the pandemic storm and after the Covid-19 pandemic. This study aims to obtain information about the strategies of Herbal and Herbal Medicine business players in Sehat Basamo in the midst of the Covid-19 pandemic. This study uses a qualitative design with a case study approach. Research informants are sellers of herbs and herbal medicine Sehat Basamo as many as 4 people who were selected by purposive sampling. In addition, 4 informants were selected who are loyal customers at the Sehat Basamo outlet. The research was carried out in March-April 2021 at four locations of Sehat Basamo outlets in Samarinda City. The data and information obtained were then analyzed qualitatively. The results of the study obtained information that all Healthy Basamo herbal and herbal outlets and customers who visited Sehat Basamo outlets complied with the Covid-19 health protocol according to the government's appeal in controlling the spread of the Covid-19 rate. In addition to complying with health protocols, the Herbal and herbal medicine business of Sehat Basamo has also been proven to be able to survive in the midst of a pandemic and even continue to benefit from the sales of its products. The success of the owner of the Healthy Basamo herbal and herbal outlet in maintaining business continuity and still making profits in the midst of the Covid-19 pandemic by implementing a strategy that is consistent attitude in product presentation, not increasing product prices, friendliness and courtesy of sellers and ensuring the availability of product supply. Sales of herbal and herbal products from Sehat Basamo are carried out face-to-face with buyers and the financial accounting management is still manual. Therefore, sellers of Herbal and Jamu Sehat Basamo can take advantage of currently available technology and information both to increase product sales results and in managing digital-based business financial accounting (digital accounting) which is available in various application software.]]>
<![CDATA[ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES ]]>
<![CDATA[Andreas Vernando]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.27735
<![CDATA[FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful representation in the case of the COVID-19 pandemic and earnings management. Based on an analysis of the theory and literature review, this study conclude that the fixed assets accounting standard of IFRS is more optimal to represent the COVID-19 pandemic faithfully than that of U.S. GAAP. This is because IFRS allows for recovery of impairment losses. In addition, the fixed asset accounting standard of U.S. GAAP is more optimal than that of IFRS for preventing earnings management so as to improve the quality of faithful representation of the fixed asset value. This is because the fair value measurement for fixed assets involves estimation and subjectivity of the asset appraiser enhancing the possibility of earnings management.]]>
<![CDATA[DELIVERING GAMIFICATION TO OVERCOME FINANCIAL PROBLEMS DURING A PANDEMIC ]]>
<![CDATA[Alfina Rahmatia]]>;
<![CDATA[Arief Dwi Saputra]]>;
<![CDATA[Sri Handari Wahyuningsi]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.26638
<![CDATA[Gamification is a game design in a non-game context that can be applied to the UMKM business. This study investigates how gamification strategies can play a role in entrepreneurial behavior on attitudes, subjective norms and behavior control, and entrepreneurship education through self-efficacy, experience, and program involvement. The method in this study used a qualitative research strategy with a sample of 442 respondents. First, the root of the problem is reviewed from the literature review and strengthened by collecting data from the in-depth interview process. Furthermore, the data is processed using the Nvivo 12 application with word similarity analysis then the results of the study are used as a reference and conclusion through the data obtained. Finally, based on these results, research contributions are used to answer problems in the Organization's role to solve the relationship between gamification strategies for employee performance in improving entrepreneurial behavior and strengthening entrepreneurial education activities. The findings in this study indicate that the application of gamification with a total percentage of 100% can be used as a strategy for UMKM business recovery in the new normal era as a whole on each element that supports each other to have an impact on motivation, behavior change and psychological effects.]]>
<![CDATA[PERFORMANCE VARIABILITY OF STATE OWNED ENTERPRISES IN FINANCIAL SECTOR AND FINANCIAL TECHNOLOGY COMPANIES DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Axel Giovanni]]>;
<![CDATA[Devi Wahyu Utami]]>;
<![CDATA[Alifa Jauzaa]]>;
<![CDATA[Clarisa Alfa Lionora]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v6i1SP.26740
<![CDATA[This study aims to provide empirical evidence related with financialsector performance and the development of fintech lending inIndonesia during the Covid-19 pandemic. The sample consisted of4 State-Owned Enterprises (BUMN) in the financial sector and 149financial technology (fintech) companies registered in the FinancialServices Authority (OJK). This research used descriptive statistics.The results show that during the Covid-19 pandemic, theperformance of State-Owned Enterprises (SOEs) in the financialsector and financial technology companies (fintech) has increased.However, the increase in the performance of State-OwnedEnterprises (SOEs) in the financial sector and financial technology(fintech) companies during pandemic was still below theperformance increase before the Covid-19 pandemic in Indonesia.]]>
