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The Accounting Journal of Binaniaga

Accounting
Website

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 7 Documents

Search results for , issue "Vol 2, No 02 (2017): December 2017" : 7 Documents clear

THE EFFECT OF ECRI, NPF AND BI RATE UPON MARGIN REVENUE OF MURABAHAH AT BMT ALGHAZALY YEAR 2012 - 2016 Rizki Ahmad Fauzi
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The main task of finance institutions is to collect and distribute the financing and Baitul Mal Tamwil or BMT is one of the financing institutions that is collecting the financing from the clients’ capital and savings. Financing distribution is to give the debtors the loan. Most financing support given is Murabahah . Murabahah is a financial support given thru a trading principle where handing over the ownership has happened. The profit is calculated in advance and as a part of the price of the goods sold. Determining the profit rate of murabahah financing support has been influenced by many factors. But, the writer is going to pick three factors only, they are an Expected Competitive Return For Investor (ECRI), Non Performing Financing (NPF) and Bank of Indonesia (BI) rate. Logically, BMT board of directors should have to determine the amount of selling price of murabahah financing support which is based on ECRI and BMT should have given a certain amount which is the remaining of the business revenue to the investor. However, a risk cost has to be anticipated supposing the debtors cannot afford to pay their loans. And the third variable is BI rate as a considerate reference to evaluate whether the profit of murabahah financing support is competitive in the market or not. Ensuring whether ECRI, NPF and BI rate have been affecting murabahah revenue or not, the writer has applied quantitative method and primary data from the direct key persons. The result of the research has identified that simultaneously the Expected Competitive Customer Return for Investor (ECRI), Non Performing Financing (NPF)) and Bank Indonesia Rate (BI Rate) have not significantly affected the margin of murabahah revenue at BMT Al Ghazaly refers to its yearly financial report during the years of 2012 up to 2016. Partially ECRI has not significantly affected the margin of murabahah revenue. Nevertheless, at the same condition, partial NPF has not significantly affected the margin of murabahah revenue. As well as partial BI rate has not significantly affected the margin of murabahah revenue.Keywords: ECRI, NPF, BI Rate, Margin Revenue, Murabahah

THE EFFECT OF THE TOTAL CREDIT RECEIVABLE UPON THE REVENUE OF CREDIT SERVICE AT KPRI-KPDK IN SUKABUMI Nani Pujiastuti
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

”The influence of the number of credit receivable against the revenue of the credits services at KPRI-KPDK in Sukabumi”. The Credit receivable at KPRI-KPDK in Sukabumi is an indication that an increasing does not mean positive one because it showed that the volume activities services has been arisen however the increasing receivable having a risk, therefore KPRI-KPDK in Sukabumi has a lot of things to reconsider in determining the procedure of the credit given. This research has identified how the influence of a credit against the revenue of the services at KPRI-KPDK in Sukabumi The data used is the primary data which is the data refers to the Report of the Annual Members Meeting (RAT) at KPRI-KPDK in Sukabumi. The research data refers to: financial report which is the balance sheets for five years from 2008 up to 2012 related to the end year of the responsibility report of KPRI-KPDK in Sukabumi and this report is expected to figure out the cooperation unit accordingly. This research has been indicating the numbers of receivable credits as KPRI-KPDK has been increased during 2008-2009, although in 2010, it was decreased but the following years of 2011-2012 it has increased The revenue of the credit service at KPRI-KPDK in Sukabumi has been increasing each year, though it is not quite significant in percentage but it is quite stable ever since The influence of the amount of the total loan against the revenue of the credit service has been positive which r = 0.840 indicating that the variable x has been affecting significantly against the the number of the receivable credit variables y or the revenue of the credit service which is 6%. The Data of the calculation analysis has obtained y regression equation = 39.852.081,767 + 0,123 (X). It means that every 1.00 of the number of receivable credit will affect the revenue of credit services amounting to Rp 0.123,00. Thus writer has been able to make a conclusion that the total amount of the credit receivable has been affecting the revenue of the credit services at KPRI-KPDK in Sukabumi accordingly.Keywords: credit receivable and revenue services credit

THE ANALYSIS OF THE COMPANIES PROFITABILITY LEVEL EITHER BEFORE OR AFTER THE MERGER (Case Study Upon 7 Open Companies in 2012) Lala Intan Gemala Sari; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

This study aims to analyze the profitability of companies before and after merger. The study of the population is the registered companies in Indonesia Stock Exchange in 2012. Having applied technical purposive sampling, finally this study has selected 7 companies as the research samples. The level of profitability of companies assessed using the Return On Asset (ROA), Return On Investment (ROI), Return On Equit (ROE), Earning Per Share (EPS). Observation period of this study is one year before and one year after merger. Statistic test used is normality one sample test. The result determined that there had not been any increasing of the ROA of the companies happened after the merger. However, the ROE, ROI and EPS had been increased.Keywords: merger, acquisition, profitability ratio.

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.Keywords: tax avoidance, corporate governance, audit committee, the proportion of independent board of commissioners, ownership institutional, audit quality.

THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange) Yuli Anwar; Etty Murwaningsari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.Keywords: non performing loan, capital adequacy ratio, return on asset

THE IMPACT OF THE UNPAYABLE ACCOUNTS RECEIVABLE ON THE LIQUIDITY LEVEL AT PT ABC Syarief Gerald Prasetya
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The capability of a company to settle down its short-term liabilities hasbeen one factor to determine whether the financial of a company is good or not. This kind of capability is the liquidity level. One factor that has determined the company’s liquidity level whether it is huge or small one is depending on the total of the accounts receivable owned by the company. The method of this research has applied the associative descriptive method describing the connection of two or more variables.To identify the liquidity level of the company, it has been applying a proxy analysis of liquidity ratio. Identifying the impact of the unpayable accounts receivable on the liquidity level has been applying a simple regression equation. The test result using t-test has indicated a significant effect. Moreover, it has been noticed that the amountof unpayable account receivables has been determining the liquidity level of the company. The suggestion to increase the liquidity level is by reducing the total amount of current liabilities.Keywords: bad debt, liquidity, account receivable

ANALYSIS OF WORKING CAPITAL TURNOVER IMPACT TOWARD PROFITABILITY AND ACCOUNTING IMPLICATION AT PT. MULTI STRADA ARAH SARANA Tbk. Muhammad Nur Rizqi
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Abstract. This research is meant to examine the working capital cash flow which are consist of three sub variables: cash flow (X1), receivable turnover (X2), and inventory turnover (X3) as the independent variables to profitability as (Y) variable. The data is taken from financial statements in form of balance sheet and income statements that have been audited at one of the national tires company, PT. Multi Strada Arah Sarana. Tbk in the past 7 years for 2010-2016 periods. Multiple linear regressions, coefficient determination, coefficient correlation and T-test are used to analyze the impact of working capital turnover, receivable turnover, and inventory turnover toward profitability in the company. In the other hand, descriptive analysis is used to analyze the accounting implication. The result of this research shows that there is 38.6%, a small impact between cash flow, account receivable turnover and inventory turnover on the coefficient determination test, but the others are 61,4%. The T-test shows that cash flow, account receivable turnover and inventory turnover has no significant impact toward ROI. This result is strengthen by F-test (Anova) which says that there is no impact between the independent variables (cash flow, receivable turnover, and inventory turnover) at the same time toward profitability (ROI). Accounting implication meant in this study is the basic impact from account receivable and inventory as current assets that shows the company sells more on credit sales. In the other hand, the inventory turnover shows that the sales really often happen. In this case, the company should pay attention to the cash flow because it will give some information about the use and the function of net cash.Keywords: capital working, ROI, and operating activity.

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Home Page

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Contact Name Juli Anwar

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Editorial Address Jl. Raya Pajajaran No. 100, Bogor 16153

Location Kota bogor, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

Abstract

Contact Name
Juli Anwar

Contact Email
Juli Anwar

Phone
-

Journal Mail Official
jakbinaniaga100@gmail.com

Editorial Address
Jl. Raya Pajajaran No. 100, Bogor 16153

Location
Kota bogor,

Jawa barat

INDONESIA