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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 2, No 01 (2017): June 2017" : 6 Documents clear
THE IMPLEMENTATION OF ACCOUNTANCY INFORMATION SYSTEM OF MABRUR SAVINGS PRODUCT AT BANK SYARIAH MANDIRI AT BOGOR BRANCH OFFICE MUHAMMAD NUR RIZQI
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.231 KB) | DOI: 10.33062/ajb.v2i1.10

Abstract

Pirgrimage (Haj’s) saving is one of common banking products. Mabrur pilgrim saving is one of the products of Bank Syariah Mandiri. Bank Syariah Mandiri has been operating this system for more than 10 years. The Accountancy Information System is an integrated system required and one of the samples is SISKOHAT. This research is discussing about the registration procedure and the payment procedure regarding regular pilgrim at Bank Syariah Mandiri which have been identified on the related flowchart. In general those two procedures have been applied properly and have become a reliable accountancy information system to prepare a financial report accordingly.Keywords : SIA, Saving Product Mabrur BSM. 
THE EFFECTS OF CAPITAL, PROFITABILITY, LIQUIDITY UPON THE PREDICTION OF NATIONAL BANK FRAGILITY SYARIEF GERALD PRASETYA
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.155 KB) | DOI: 10.33062/ajb.v2i1.11

Abstract

An indication of banking crises within 2014 has been identified due to a slowing down of credit development, inappropriate resources, high cost of the funds and an increasing of NPL which have created a pressure on the banking profitability level which is a small value of net profit ratio upon the assets (ROA). Less profit has happened due to a decreasing of new credit distribution as well as an increasing of provision cost refers to credit problem (NPL). Banking sector is quite fragile, it is the result of banking network system either national or international. Early detection upon bank fragility can minize a jeopardy risk of banking sector systematically which is an improper intermediary function of banking. The research aims to discover whether a significant effect of capital, profitability and liquidity has happened upon the prediction of banking crises. Research method has applied associated descriptive and the analysis has applied logistics regression. Result of the research has identified that only probability variable has affected significantly the crises of banking, it is suggested that the banks should have to be more concerned about internal and external factors to improve bank profitability.Keywords : bank sector fragility, capita adequacy ratio, return on assets, non performing loan.
INFLUENT OF FINANCIAL CAPITAL ON ITS RENTABILITY AT COOPERATIVE OWN BY THE EMPLOYEE OF THE CITY OF SUKABUMI (KPRI-PKS) Nani Pujiastuti
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.318 KB) | DOI: 10.33062/ajb.v2i1.12

Abstract

The study is carried out to understand the problems on the financial capital, its rentability, and the influent of rentability on the financial capital at the Cooperative Own by the Employee of the City of Sukabumi (KPRI-PKS). The method used in this study is a descriptive associative. This methode is used to provide solution to the question on casual’s relation or influence of two variables. Correlation analysis technique, determination and regression is used. The data used in this study is the secondary data which was gathered from the financial report balance sheet and from the calculation net income (SHU) report. For collection of the data in this study is done through field research and literature survey. The study indicates, that the financial capital of KPRI-PKS from 2009-2013 is increased annually. The highest financial capital is reached in 2011 with total financial capital of IRD 757.982.120 and the lowest is in 2013 with the financial capital of IDR 368.134.591. The value of their capital rentability is fluctuated, but the trend is declining. The rentability value in 2009 could reach 15.70% and the lowest is in 2011 which is only 6.75%. It is clearly showed the during 2009 to 2011 the rentability is drop significantly due to the increase of financial capital percentage compare to the increase of SHU percentage. While between 2012 and 2013 rentability of the financial capital is smaller and the percentage of SHU increased. Based on this study, the financial capital do positively influence the rentability up to 61% and the rest of 39% is influenced by other factors which are not included in this study.Keywords : Financial capital, rentability. 
THE EFFECT OF VOLUNTARY DISCLOSURE UPON THE EARNINGS RESPONSE COEFFICIENT Ridla Tsamrotul Fuady
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.803 KB) | DOI: 10.33062/ajb.v2i1.8

Abstract

This research aims to examine the effect of voluntary disclosure by calculating the unexpected earnings and being measured thru the voluntary disclosure index upon the earning response coefficient measured by cumulative abnormal return and leverage, price to book value and the size of a company which is controlled variable. This research has been covering all the emitents on the Syariah Share Index which is the Jakarta Islamic Index (JII) registered at the Indonesia Stock Exchange (BEI) in 2014. The indicator of the voluntary disclosure has adopted the index of Global Reporting Initiative (GRI) G4 version (the newest) refers to 3 (three) selected main components which is the Economic performance, social and environment performance. Data collection method has applied a documentation study which is by studying the evident, scientific paper, article, journal and website relating to the research objects. The result of the research has indicated that an empiric study can not describe the effects of the voluntary disclosure upon the earning response coefficient (ERC). The same conclusion has been obtained regarding each kind of voluntary disclosure which is the voluntary disclosure related to the financial information and the voluntary disclosure related to the social and environment information.Keywords : Voluntary disclosure, earnings response coefficient, Jakarta Islamic Index.
THE EFFECT OF THE QUALITY MANAGEMENT SYSTEM ISO 9001:2008 AND THE CONTRIBUTION OF THE INTERNAL AUDIT UPON THE ORGANIZATIONAL PERFORMANCE AT LP3I (The Educational Education and Indonesia Professional Development) Kamilah Sa’diah; Istianingsih Istianingsih
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.252 KB) | DOI: 10.33062/ajb.v2i1.13

Abstract

This research aims to determine the effect of the quality management system ISO 9001:2008 and the contribution of the internal audit upon the organizational performance. The quality management system ISO 9001:2008 has been focusing to 8 (eight) dimensions, namely customer focus, leadership, involvement of people, process approach, management system, factual approach to decision-making, mutual beneficial supplier relationship and continuous improvement. The population of this research was LP3I employees who have received the training on ISO 9001: 2008. The sampling technique used total sampling method, where the number of samples is equal to the population. Methods of data analysis using Structural Equation Modelling (SEM), with validity and reliability testing, goodness-of fit tests and hypothesis testing. The results of this research has indicated that the quality management system ISO 9001: 2008 and the contribution of the internal audit have a significant effect on the organizational performance through the operational performance. However, the contribution of the internal audit has no effect on business performance.Keywords: Quality Management System ISO 9001:2008, Structural Equation Modelling, The Contribution of the Internal Audit.
THE IMPACT OF THE FINANCIAL RATIOS AS THE MEASUREMENT UPON THE PERFORMANCE OF RETURN ON ASSETS AT THE PUBLIC BANKS IN INDONESIA (The Empiric Study upon The Banking Companies Registered at BEI in 2012-2015) Gilang Ramadhan Fajri
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.089 KB) | DOI: 10.33062/ajb.v2i1.9

Abstract

This research is an empiric study about The Impact of The Financial Ratios as The Measurement upon The Performance of Return on Assets of Public Banks In Indonesia (The Empiric Study upon The Banking Companies Registered at BEI in 2012-2015), sampling technique being used is purposive sampling which is the total samples of 30 companies. The aims of this study is to prove that the impact of financial ratios refers to Capital Adequacy Ratio (CAR), Operational Cost comparing to the Operational Revenue (BOPO), Net Interest Margin (NIM), Non Performing Loan (NPL) neto and Loan to Deposit Ratio (LDR) against the banks performance measured by Return On Asset (ROA) and which variable has been affecting the most dominant upon Return On Assets (ROA). The analysis technique being applied is multiple linear regression and the hypothesis test using t-statistics to examine a partial regression coefficient and f-statistics to examine the compliance of the research model refers to the level of significance 5%. Furthermore, the research has applied the classical assumption test covering normality test, multicollinierity test, heteroxedasity test and auto-correlation test.Keywords : Capital Adequacy Ratio (CAR), the Operational cost comparing to the operational revenue (BOPO), Net  Interest Margin (NIM), Non Performing Loan (NPL) Neto, Loan to Deposit Ratio (LDR), Return On Asset (ROA). 

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