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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 3, No 02 (2018): December 2018" : 7 Documents clear

INVESTMENT PROJECTION MODEL IN INDONESIA Syarief Gerald Prasetya; Yustiana Wardhani
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

The achievement of economic activities in a country is measured by the economic development which is the projection of an increasing output as well as the increasing of the revenue to the owner of the production factors. Either Local Investment contribution or Foreign Investment has been an important role to reach the economic development, in order to reach it, the estimation of investment requirement either local investment or foreign one has to be done. This research aims to find out the connection between invesment and economic development, the investment projection model, and the total amount of invesment for the economic development. The research method has applied an explanatory method. The connection between economic development and investment can be analyzed by Capital Output Ratio (COR) concept. Having had the different perspectives of time, it has caused that mostly COR on average has been applied only to measure the productivity of the investment activities at a certain year, however, MCOR is used as the tool to predict the future investment’s requirement and the economic development.Key words: investment, economic development, capital output ratio

PERCEPTION OF THE COOPERATIVE UNIT MANAGEMENT AGAINST THE UNDERSTANDING ABOUT THE FINANCIAL REPORT OF THE COOPERATIVE UNIT IN TANGERANG Hamdani .; Triana Zuhrotun Aulia
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This research is to find out the effect of the perception upon the understanding about the financial report of the cooperative unit in Tangerang. The research has been done at the cooperative units in Tangerang, and the samples of the research is 53 respondents who are the management of the cooperative. Variables of this research are independent variable which is the perception of the cooperative management (PPK) and dependent variable which is the understanding about the financial report (PALK) Data collection method is field survey using questionnaires, direct interview and library study. Analysis unit is the people (cooperative unit management). Method of data analysis has applied simple linear regression. Analysis equipment is applying SPSS 24.0. The perception of the cooperative unit management has positively and significantly affected the understanding about the financial report based on SAK, ETAP at the cooperative units in Tangerang. The better perception of the cooperative unit management has improved the understanding of the financial report.Key words: perception of the management of cooperative unit, understanding about the financial report.

THE ANALYSIS OF THE EFFECTS OF CAPITAL ADEQUACY RATIO, OPERATIONAL COST COMPARING TO THE OPERATIONAL REVENUE, NET INTEREST MARGIN, NON-PERFORMING LOAN AND LOAN TO DEPOSIT RATIO UPON THE RETURN ON EQUITY (Empirical Study of Company Banking registered in the List of BEI for the period of 2012-2015) Gilang Ramadhan Fajri
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This research is an empiric study to do a research on the Analysis of the Effects of Capital Adequacy Ratio, Operational Cost comparing to the Operational Revenue, Net interest margin, Non-Performing Loan and Loan to Deposit Ratio upon the Return on Equity (Empirical Study on the Company Banking listed on BEI for the period of 2012-2015), sampling technique has applied the purposive sampling in order to get the samples of 30 companies. The aims of this research are to prove that the effects of Capital Adequacy Ratio (CAR), Operational costs comparing to the Operational Revenue (BOPO), Net interest Margin (NIM), Non-Performing Loan (NPL) netto and Loan to Deposti Ratio (LDR) upon the performance of bank which is measured by Return on Equity (ROE) and which variables that have been the most dominant affecting Return on Equity (ROE). The Analytical technics has applied multiple linear regression and hypothesis test has used t-statistics to examine partial regression coefficient and f-statistics to examine the feasibility of the research model using the level of significance of 5 %. Besides that, classical assumption test has been done covering normality test, multicollinearity test, heteroscedasticity test and auto correlation test.Key words: Capital Adequacy Ratio (CAR), Operational Cost comparing to the Operational Revenue (BOPO), Net Interest Margin (NIM), NonPerforming Loan (NPL). Loan to Deposit Ratio (LDR), Return on Equity (ROE).

THE EFFECT OF CORPORATE FINANCIAL RATIO UPON THE COMPANY VALUE Kamilah Sadi’ah
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This study aimed to get empirical evidence about the effect of corporate financial ratios consists of return on assets, dividend payout ratio and debt-to equity ratio on the firm value. Firm value uses a price-to book value (PBV) by calculating the price market per share divided by book value per share. Population of this research is the companies listed in LQ45 on the Indonesia Stock Exchange in 2015-2016 which some 45 companies using total sampling technique. Methods of data analysis using descriptive statistical analysis and multiple linear regression. These results indicate that corporate financial ratios consists of return on assets, dividend payout ratio and debt-to equity ratio have a significant effect simultaneously on the firm value. However, partial test results showed that return on assets and dividend payout ratio have a significat effect on the firm value. While the debt-to equity ratio has no significant effect on the firm value.Key words: price-to book value, return on assets, dividend payout ratio, firm value.

AN ANALYSIS OF THE CREDIT SERVICE EARNINGS UPON THE BALANCE OF BUSINESS REVENUES AT THE CREDITS AND SAVINGS BUSINESS UNIT OF KPRI IN SUKABUMI Nani Pujiastuti
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

“An analysis of the Credit Service Earnings upon Balance of Business Revenues at the Credits and Savings Business Unit (SPU) of KPRI in Sukabumi”. This research has been done since the writer is interested in figuring out the problems about the earnings of credit services at KPRI in Sukabumi and the balance of business revenues (SHU) at KPRI in Sukabumi, as well as how to analyze the credit service earnings upon the balance of business revenues at the credits and savings business unit of KPRI in Sukabumi. However, this research is a quantitative study using a descriptive approach where the writer has been describing only the existing data using a qualitative description. Technique of data collection has applied field study research and library study. The result of the research has indicated that the earning of credit services at KPRI in Sukabumi has been increasing from year to year. The biggest increasing one was happened in 2009 which was Rp 846,979,876.00 higher than the previous year, and the smallest one was happened in 2012 which was Rp 231,494,441.00 less than the previous year. Nevertheless the balance of business revenue has been increasing from 2009 to 2011 but it has decreased in 2012. The biggest increasing one was happened in 2009 which was Rp 89,261,608.00 and it was decreased in 2012 which was Rp 18,352,811.00. The decreasing of this revenue was happened due to the total amount of business revenue had been received only from the credit units and other earnings. But , not any revenue of goods credit facilities had been received since there has not any transactions of goods selling been occured in 2012. Based on the analysis of the credit service earnings upon the balance of business revenues at KPRI in Sukabumi, it has indicated that the earnings of credit service has been relatively fluctuative each year. The contribution of the credit service earnings upon the balance of business revenue in 2008 was the biggest one which was 15.76% and the lowest one was in 2012 which was 1.79%.Key words: Credit, Saving, Service Earning, Business Revenue

THE EFFECT OF NUMBER OF MEETINGS OF THE BOARD OF COMMISSIONERS, INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE AND OWNERSHIP STRUCTURE UPON THE EXTENT OF CSR DISCLOSURE Raphita Fauzyyah; Sistya Rachmawati
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the manufacturing field in Indonesia. Characteristics of the corporate governance used in this study are the number of meetings conducted by the board directors, independent commissioners, audit committee, managerial along with foreign that have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using company’s social disclosure index (or later will be referred to as CSDI) based on standard used, namely Global Reporting Initiative (or later to be discussed as GRI) which will report standard items and then disclose the items in the firm’s annual report. This study also used the levels of the firm’s board commissioners, the composition or arrangement of women in the board, public along with institution ownership, and the control variables of this study was environment performance. The populations used in this study were firms that run business in the manufacture fieldwork sector that registered in Indonesian Stock Exchange (or known as IDX) in the 2014-2017. This disquisition using the method sampling purposive, the total population was reduced to 88 annual reports of firms that run mining business to be sampled in this research. The technique of data analysis used multiple regression method to determine whether there are relationship owned by the characteristics of corporate governance with CSR disclosure. The conclusion of the disquistion showed that composition of managerial ownership does not have significant and positive influence on the extent or level of CSR. The outcomes of the investigations also show that the two control variables have a significant influence on the extent or level of CSR.Key words: audit committee, corporate social responsibility, ownership structure, board characteristics, composition of women on board, and environment performance

IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA Riris Rotua Sitorus
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Juli Anwar

Contact Email Juli Anwar

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Journal Mail Official jakbinaniaga100@gmail.com

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

Location Kota bogor, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

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