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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1, No 01 (2016): June 2016" : 6 Documents clear
THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.312 KB) | DOI: 10.33062/ajb.v1i1.90

Abstract

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.Keywords: budgetary participation, information asymmetry, organizational commitment and budgetary gap.
ANALYSIS BUDGET REALIZATION, PROSPECTIVE PROVIDER FOR THE FUTURE PROJECTS AT PT SERINDO Muhammad Nur Rizqi
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.41 KB) | DOI: 10.33062/ajb.v1i1.72

Abstract

Facing huge economic development and competition, a construction service company should have to be aware of it by implementing a good management to provide a good planning especially how to execute the future projects properly by re-evaluating the previous projects had been done. The objective of this research is to find out that the provider and the type of the project have influenced the realization of the company’s budget. And to study whether the budget realization is a variable to measure the success of a project. The writer has applied a quantitative data refers to budget and budget realization. He has been using SPSS program version 11.5 to obtain the regression approach and distinctive test to evaluate the project conducted by the company. He has been applying a discriminatory measures to evaluate the provider which is providing a high profit to the company. Result of this research has declared that either SNS and Protelindo provider dealing with various projects of SITAC and CME has been influencing the budget realization of the company, and budget realization is considered as a predictor variable against the success of each project. Keywords: budget realization, prospective provider for the future projects.
COMPARATIVE ANALYSIS OF COMMERCIAL BANKS GOVERNMENT OWNED AND PRIVATE BANKS NATIONAL USING RGEC Yuli Anwar
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.112 KB) | DOI: 10.33062/ajb.v1i1.91

Abstract

The global financial crisis that occurred in 2008, the opening of free trade of Southeast Asia (MEA). As well as the use of new methods in the assessment of the health of the bank directly or indirectly impact on the health of the banking performance changes. This study aims to determine the differences between the health levels of government-owned banks and national enterprises listed on the Indonesia Stock Exchange in 2013 and 2014. An assessment of the soundness of banks is an assessment of the factors RGEC the risk profile (risk profile), corporate governance good (good corporate governance), earnings (earnings), and capital (capital). Banks are becoming a sample of 27 banks of the population of 41 banks with purposive sampling method. The data analysis technique used is the Independent sample T-test.The results showed that the condition of banks in terms of risk profile, corporate governance and capital in a healthy state with PK-II both in 2013 and 2014. In terms of profitability shows that state-owned banks in better shape with a very healthy predicate either in 2013 or 2014 . Meanwhile, a national privately owned banks in the state are healthy enough to PK-III both in 2013 and 2014. in addition, the results also showed that there were no differences between the health levels of government-owned banks and national private sector. Partially factor risk profile, corporate governance and capital did not show any significance between the government and private banks nationwide. While the earnings factor show opposite results.Keywords: Health Bank, RGEC, Risk Profile, GCG, Profitability, Capital.
THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.731 KB) | DOI: 10.33062/ajb.v1i1.75

Abstract

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.Keywords: Addition Taxpayer Number, Tax Audit, Tax Assessment, Tax Compliance, Tax Revenue.
PNPB CREDIT MANAGEMENT AT THE MINISTRY OF ESDM Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.829 KB) | DOI: 10.33062/ajb.v1i1.76

Abstract

State Non-taxable Revenue (PNBP) from the energy and mineral sources (ESDM) sectors, particularly at Oil and earth gas(Migas) sector, coal and mineral sector, are very significant revenue of the state which is State Non-taxable Revenue described on the National budget and revenue(APBN). Actually there are still a lot of BUMN, BUMD, private companies which have not paid yet their PNBP to the Ministry of ESDM.. This research aims to recognize empirically the system of PNBP management within the Ministry of ESDM. This research has applied an analytical descriptive method which is a method to provide an actual condition regarding the credit management. The State revenue refers to PNBP credit has still been beyond the expectation due to a slow process of PNBP credit administration as well as the organization management which has not been running well. An effort to speed up the process should have to be applied refers to the efficiency of the related sources consumed such as time, cost and manpower. An effort to develop the effectiveness of State credit administration should have to be applied by improving the organization performance to maximize the result of the State credit management.
THE EFFECT OF TAX MORALITY, TAX CULTURE, AND GOOD GOVERNANCE TO TAXPAYERS COMPLIANCE Indar Khaerunnisa; Adi Wiratno; Elvira Luthan
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.576 KB) | DOI: 10.33062/ajb.v1i1.78

Abstract

This study aims to determine how the effect of the tax morality of the level of participation of citizens, the confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, deterrence factors, and the tax system to tax compliance. how cultural influences taxes consist of the respondents to react to the tax culture is a relationship between the tax authorities and the taxpayer, tax regulations and the national culture of tax compliance. how the influence of good governance such as human resources, information technology, organizational structure, processes and procedures as well as financial resources and incentives for tax compliance of corporate entities registered in the National Construction Contractors Association of Indonesia. Data obtained by sending a questionnaire to the members of the Bogor City GAPENSI 80 respondents with data analysis using Partial Least Square (PLS). Hypothesis testing results show that the path coefficient relationship between tax morality of compliance of tax of 0.3655 and the value of t-statistic of 3.0149 (> 1.96), testing hypotheses for testing the path coefficient relationship between culture variable tax on tax compliance at 0.2352 and the value of t-statistic of 2.1832 (>1.96), and the third hypothesis testing path coefficient value of the relationship between good governance on tax compliance by 0.2983 with a t-statistic values of 2.5984 (>1.96). Keywords: Tax Morality,Tax Culture, Good Governance, Compliance of Taxpayer 

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