The Accounting Journal of Binaniaga
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
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<![CDATA[Estimation of Potential Domestic Investor Demand for the Issuance of Government Islamic Securities (SBSN) Project Based Participation Fund (Sukuk) and Benefits for Issuers and Investors ]]>
<![CDATA[Wulan Indriani]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.493
<![CDATA[ SBSN PBS is one of Islamic securities issued by the government since 2012. It has a special purpose to finance the infrastructure development in Indonesia. Due to the incremental of Islamic finance industry, it has affected the increasing of the demand for SBSN PBS each year. Therefore, this research intends to determine the potential demand of them, how to fulfil such a demand and the benefits for both the issuer and the investors.The thesis uses qualitative and quantitative approaches to determine the market’s view, analyze the prognosis of its supply and demand with least square method, and the benefits that will be obtained from the issuance of SBSN PBS. The results of the study indicate that the growth of SBSN PBS issuance is estimated has a positive trend with CAGR 6.7% over the next 5 years. Besides, its demand has also had a high potential absorption. The growth is estimated to be CAGR 9.6% with a bid to cover ratio 3 times until 4 times higher than its supplies.Therefore, with the good market response, the government needs to consider; (i)the total proceeding value of SBSN PBS issuance, (ii)increasing the frequency of auctions, (iii)and prioritizing SBSN PBS than others.]]>
<![CDATA[Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable ]]>
<![CDATA[Suhardjo Suhardjo]]>;
<![CDATA[Nicholas Renaldo]]>;
<![CDATA[Andi Andi]]>;
<![CDATA[Sudarno Sudarno]]>;
<![CDATA[Marice Br. Hutahuruk]]>;
<![CDATA[Suharti Suharti]]>;
<![CDATA[Kristy Veronica]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.495
<![CDATA[This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.]]>
<![CDATA[Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance ]]>
<![CDATA[Cheka Rahiem]]>;
<![CDATA[Kenny Ardillah Ardillah]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.489
<![CDATA[The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance.]]>
<![CDATA[The Effect Of Capital Structure, Cash Holding, And Firm Size On Firm Value With Corporate Governance As A Moderating Variable (Empirical Study On Mining Companies In 2015 - 2019) ]]>
<![CDATA[Yohanes Agung Nugroho]]>;
<![CDATA[Dwi Asih Surjandari]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.501
<![CDATA[ABSTRACT.This present study aimed to examine the effect of capital structure, cash holding, and firm size on firm value with corporate governance as the moderator, empirical study on mining companies in 2015-2019. The population in this study were mining companies. The period used was 2015-2019. The sample obtained by purposive sampling method was of 45 data, and was done by using the eViews 8.0 statistical test. The statistical test results revealed that capital structure did not have significant effect on firm value, cash holding had a significant effect on firm value, firm size did not have significant effect on firm value, capital structure moderated by corporate governance did not have significant effect on firm value and cash holding moderated by Corporate governance had a significant effect on firm value.]]>
<![CDATA[Factors Influencing the Occurrence of Fraud : Employee Perceptions in the HG Business Group ]]>
<![CDATA[Panata Bangar Hasioan Sianipar]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.494
<![CDATA[Fraud is an endless problem in the business world, a lot of research has been done to find out about fraud. This research is also to examine the factors as independent variables that affect the occurrence of fraud. The factors used are factors that exist in the general triangle theory, but for the elements of each factor it is different from several previous studies. This research was conducted in a business group that has geographically distant working areas, and the selected sample is also spread over each working area of the business group. The research method used is quantitative. In this research, it is known that the factors tested are not all significant in influencing employees to commit fraud. An interesting finding is the negative influence of the "Justification" variable on the causes of fraud, in addition to the insignificant "Opportunity" variable in influencing the occurrence of fraud. This research is expected to contribute to management in designing a supervisory model in companies whose operations are not located in one location. The implication of this research to the organization is that there are other factors other than the three factors that can influence the occurrence of fraud]]>
<![CDATA[The Effect Between Behavioral Biases and Investment Decisions Moderated by Financial Literacy on the Millennial Generation in Jakarta ]]>
<![CDATA[Natasya Natasya]]>;
<![CDATA[Dyah Hayu Kusumastuti]]>;
<![CDATA[Widya Alifia]]>;
<![CDATA[Farah Margaretha Leon]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.502
<![CDATA[Abstract: The purpose of this research was to analyze the effect of financial literacy and behavioral bias on investment decisions in the millennial generation in DKI Jakarta. This research uses quantitative data by distributing questionnaires. The population of this research is people who live in DKI Jakarta and its surroundings. There are as many as 125 respondents in the research conducted. The data collection method used a questionnaire and for the data analysis method in this research using the SEM analysis tool. The findings of this research indicate that overconfidence bias and risk-aversion bias have a significant effect on investment decisions. Meanwhile, herding bias, disposition effect, and financial literacy have no significant effect on investment decisions]]>
<![CDATA[The Financial Ratios Impact on Earnings Growth of The Consumer Goods Companies Listed on IDX in 2015-2020 ]]>
<![CDATA[Dyah Nirmala Arum Janie]]>;
<![CDATA[Rosyati Rosyati]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.490
<![CDATA[Abstracts. This study examines the effect of financial ratios on the earnings growth of manufacturing companies in the consumer goods industry sector. The analysis was carried out using multiple linear regression using the SPSS 23 program. The company sample data was 102 out of 17 companies in the consumer goods industrial manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The results of the research that the Current Ratio has a negative and insignificant effect on earnings growth, Net Profit Margin has a positive and significant effect on earnings growth, Total Assets Turnover has a negative and insignificant effect on earnings growth. This study uses earnings growth as the dependent variable, with Current Ratio, Net Profit Margin, Total Assets Turnover as independent variables. It is hoped that future research will test by adding other variables that affect earnings growth.Keywords: Earnings Growth, Current Ratio, Net Profit Margin, Total Assets Turnover.]]>
<![CDATA[Pengaruh Penghindaran Pajak dan Kepemilikan Institusional terhadap Biaya Utang di Industri Makanan dan Minuman Indonesia ]]>
<![CDATA[Vanny Aurelia]]>;
<![CDATA[Farah Margaretha Leon]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.503
<![CDATA[Praktik penghindaran pajak menjadi perkara yang perlu ditelusuri lebih dalam di Indonesia. Berbeda halnya dengan kepemilikan institusional yang dikatakan dapat mempengaruhi bagaimana kinerja yang dilakukan perusahaan dalam kaitannya terhadap alokasi sumber daya keuangan. Praktik penghindaran pajak yang tinggi dikaitkan dengan biaya utang yang rendah sedangkan adanya proporsi kepemilikan institusional yang besar diharapkan mampu meminimalkan biaya utang. Tujuan dari penelitian untuk melihat pengaruh penghindaran pajak dan kepemilikan institusional terhadap biaya utang. Implikasi penelitian yang telah dilakukan ialah memberikan arahan bagi manajer keuangan untuk mengupayakan peningkatakan pendapatan sebelum pajak perusahaan atau menjual asset perusahaan yang tidak produktif, penggunaan utang yang optimal, peningkatan ukuran perusahaan dari peningkatan aset yang dimiliki perusahaan, serta meningkatkan produktivitas perusahaan. Variabel independen dalam penelitian ialah penghindaran pajak dan kepemilikan institusional. Variabel dependen adalah biaya utang sedangkan variabel kontrol terdiri atas usia perusahaan, rasio utang, kas dari aktivitas operasional, ukuran perusahaan, dan rasio lancar. Penelitian dilakukan dengan mengumpulkan data dari 28 perusahaan sub-sektor makanan dan minuman di Indonesia. Hasil penelitian memaparkan penghindaran pajak, rasio utang, dan ukuran perusahaan berpengaruh negatif sedangkan usia perusahaan berpengaruh positif terhadap biaya utang. Kebaruan dari penelitian ini ialah menambahkan rasio lancar sebagai variabel kontrol yang dinilai terdapat kaitannya dengan biaya utang suatu perusahaan.]]>
<![CDATA[Small Medium Enterprise (SME) Transaction In Salatiga ]]>
<![CDATA[Anisa Dewi Arismaya]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v7i1.492
<![CDATA[SME are one of the drivers of the economy in Indonesia. It is proven that when Indonesia experienced an economic crisis, SME were the drivers of economic stimulus. SME in Indonesia still have obstacles in terms of financial recording and reporting. This study was conducted to find out what characteristics distinguish financial recording and reporting in SME. The results showed that based on the characteristics of the company and the characteristics of business actors, business turnover and education level were the differentiating factors for recording transactions at SME in Tingkir Village, Salatiga City. On the other hand, the age of the company in terms of company characteristics and business experience in terms of the characteristics of business actors does not distinguish the recording of transactions. The longer the age of the company and the business experience of the SME owners do not necessarily require information about recording transactions in business management. This is because business actors are not aware of the benefits that can be obtained from the application of recording transactions in business even though the age of the company and the experience of managing the business is quite long.]]>
