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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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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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COVID-19 PANDEMIC: ITS IMPACT ON THE EXISTENCE OF BUSINESS ACTORS IN TRADITIONAL MARKETS Syamsul Syamsul; Siti Masyita
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.24681

Abstract

Currently, the World is hit by the COVID-19 pandemic. The impact of this pandemic, is not only life threatening, but also has an economic downturn that is evenly distributed in almost all countries, including Indonesia. This study aims to determine and analyze the impact of the COVID-19 pandemic on the existence of business actors in traditional markets. The polls and samples of this study were chicken and egg traders at Manonda Central Market, Palu. Primary data was obtained through distributing questionnaires to research respondents. Based on the results of descriptive analysis and test one-way anova, it was found that there were differences in profit, sales turnover, and the number of buyers before and during the COVID-19 pandemic. This means that the COVID-19 pandemic threatens the existence of business actors in traditional markets. This research is useful for policy makers in maintaining the existence of business actors during the current COVID-19 pandemic
THE INFLUENCE OF THE TOURISM SECTOR ON ECONOMIC GROWTH AND ITS EFFECT ON MICRO AND SMALL ENTERPRISES (UMK) IN YOGYAKARTA oeliestina oeliestina
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.27085

Abstract

Yogyakarta’s economic growth contracted by up to 6.74 percent (Quarter II 2020). This is due to the declining growth of the tourism sector as the driving sector for Yogyakarta’s economy. Even though the tourism sector is the lifeblood of Micro and Small Enterprises (UMK). As many as 75.09 percent of Micro and Small Enterprises (UMK) are businesses that surround the Yogyakarta tourism sector which is usually invaded by tourists. The purpose of this research is to look at the impact of the tourism sector on economic growth and link it to Micro and Small Enterprises (UMK). The results of the Mc Nemar statistical test stated that the covid-19 pandemic affected Yogyakarta’s economic groth with a significance of 0.021. The results of the F-test indicate that the tourism sector (represented by Room Occupancy Rate variable (X1) and foreign guest visits (X2) affect economic growth (Y) with a significance of less than 0.05. The results of the literature method also add information that there are 3 Micro and Small Enterprises (UMK) who play an important role in Yogyakarta tourism, namely : the food industry, the weaving industry and the apparel industry (batik craft).
THE EFFECT OF CORPORATE GOVERNANCE ON THE DISCLOSURE QUALITY OF NON-FINANCIAL INFORMATION IN INDONESIAN PUBLIC COMPANIES Serly Serly; Apriliana Susanti
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.26325

Abstract

This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).
THE EFFECT OF FREE FLOAT RATIO AND PROFITABILITY ON STOCK PRICE Wiharti Arum Sari; Arif Nugroho Rachman
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25500

Abstract

The Indonesian Stock Exchange in supporting and increasing the confidence of stock investors, it is deemed necessary to apply the Free Float as an adaptation to the market capacity used in calculating the LQ45 and IDX30 Indices in 2019. Free float is the total shares whose ownership is less than 5% based on data from PT Kustodion Sentral Indonesian Securities. Changes in LQ45 and IDX30 Index Methodology were announced by the IDX in the announcement letter attached to the IDX website with IDX letter number No: Pebng-00893 / BELOPP / 11-2018 dated 23 November 2018). The discussion in this research is whether share prices can be affected by , Free float ratios, and profitability ratios which include ROE, ROA and EPS in companies listed on the LQ45 index for the period 2015-2019. The population in this research is the corporations listed on the LQ45 index. The sample collection technique used purposive sampling, with a total of 19 companies. Multiple linear regression analysis is used by researchers as an analytical tool. Multiple linear regression analysis shows that the stock price (Y) is not affected by the free float ratio (X1) and ROA (X3). ROE (X3) affects the stock price (Y) negatively, while the stock price is positively affected by EPS (X4). The results in the determination coefficient table, the adjusted R² value is 0.633, so that the dependent variable, namely the stock price, is simultaneously affected by the independent variables, namely the Free Float Ratio, ROE, ROA and EPS with a value of 63.3%, while 36.7% is affected by the variables in outside of this research.
FRONT MATTER VOL. 6 NO. 1SP 2021 Front Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.29781

Abstract

FRONT MATTER VOL. 6 NO. 1SP 2021
DETERMINANTS OF AGRICULTURAL CORPORATE CSR DISCLOSURE ON BEI Veronika Enggarsih; Arif Nugroho Rachman
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25504

Abstract

This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.
BACK MATTER VOL. 6 NO. 1SP 2021 Back Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.29782

Abstract

BACK MATTER VOL. 6 NO. 1SP 2021
THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA Supatmi Supatmi; Steppani Steppani
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25839

Abstract

This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and using the Generalized Least Square panel data regression analysis technique (cross-section weights). The results showed that propping (related party transactions related to account payables) had a positive effect on financial performance and had a negative effect on the company's market performance. Propping (related party transactions related to other payables) had a positive effect on the company's financial performance but doesn’t an affect on the company's market performance. Meanwhile, propping (related party transactions related to liabilities other than account payables) had a negative effect on financial performance but had a positive effect on the company's market performance.
EFFECT OF REGIONAL ORIGINAL INCOME, BALANCED FUNDS, CAPITAL EXPENDITURE AND HUMAN DEVELOPMENT INDEX ON ECONOMIC GROWTH Lia Febriana Karwahningrum; Eko Triyanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25700

Abstract

This study aims to analyze the effect of Local Own Income, Balanced Funds, Capital Expenditures and Human Development Index on Economic Growth in Surakarta City 2010-2017.The method of determining the sample used in research is the saturated method. The analytical methodology used in the study was carried out with multiple regression with the SPSS 25 program. The results obtained from the research showed that local revenue, balanced funds and capital expenditures did not partially affect economic growth in the city of Surakarta during the 2010-2017 period. Meanwhile, the Human Development Index has a partial effect on Economic Growth in the City of Surakarta during the 2010-2017 period.
THE EFFECT OF INCOME, SOCIALIZATION, TAXPAYER AWARENESS, AND TAX SANCTION ON THE COMPLIANCE OF LAND AND BUILDING TAX PAYMENT AT DUKUH PENGKOL Oceania Andika Putri; Ismunawan Ismunawan
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25521

Abstract

This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions. This research was conducted on land and building taxpayers who are in Dukuh Pengkol. The method used in the collection of samples is purposive sampling with a sample size of 91 taxpayers. In collecting data using a questionnaire that is distributed using google form. The analytical tool used in this study is multiple linear regression and processed using SPPS Ver. 22.0. The results of this study indicate that, taxpayer income, taxpayer awareness, and tax sanctions have a significant and significant effect on compliance with land and building tax payments in DukuhPengkol. Meanwhile, tax socialization had no effect on compliance with land and building tax payments at Dukuh Pengkol.

Page 8 of 15 | Total Record : 147

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