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INDONESIA
Jurnal Bina Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi wiyatamandala
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 110 Documents
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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN PT. HANJAYA MANDALA SAMPOERNA TBK PERIODE 2017-2021 Tiar Lina Situngkir; Dilla Agiel Dwi Aprilia; Fifi Nurul Rahman; Neng Lala Komala; Rahmat Hidayat; Rizal Zidane
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.338

Abstract

The purpose of this research is to evaluate the financial performance of PT. Hanjaya Mandala Sampoerna Tbk for the 2017-2020 season. This research was conducted using quantitative descriptive analysis and the Du Pont system was used as a method, namely calculating the ratio of NPM, TATO, ROA, EM, ROE. The data source used in this study comes from secondary data, namely financial report data published through idx.co.id in the form of income statements for 2017-2021. The results showed that PT Hanjaya Mmandala Sampoerna Tbk underwent adjustments from 2017 to 2019, but the company's performance decreased in 2020 and 2021.
Pengakuan dan pengukuran pendapatan berdasarkan PSAK No. 23 Tri Wulandari; Nur Aliffah Adi Saputri; Rizka Febriana Nur Laili; Septi Nur Fitriani; Ardyan Firdausi Mustoffa
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.340

Abstract

The company is an organization consisting of several elemental groups that are quantitative in nature and have achievement targets that serve as a measure of the success of the company's performance. Several types of companies aim to gain profits, one of which is a manufacturing company or an industrial company whose main activity is to produce or process raw materials become raw materials and sell them to consumers. Revenue is the amount of money that a company can receive from its activities and most of it comes from selling products or services to consumers. Revenue recognition can be recognized if it meets the criteria. This research is a type of descriptive research. explore this research using secondary data with the population used, namely all research results and articles related to recognition and measurement revenue based on PSAKi noi 23. The sample in this research is research that uses data for 2018-2022. The results of the literature review show that revenue recognition has two types of recording, namely accrual basis and cash basis where not all companies meet PSAKi criteria in recording. In addition, the measurement of profit must be measured by the fair value that the company will receive and the compensation that the company will receive.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; sherly sherly
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.343

Abstract

This study aims to determine the effect of company size variables, market-tobook ratio, number of reporting segments, leverage, business risk, management incentives, best practice audit committees, independence of the board of directors, and size of the Public Accounting Firm (KAP) on late reports. audits. The objects in this study are annual reports and financial reports of companies that have been audited and listed on the Indonesia Stock Exchange in the period 2017 to 2021. The method used is purposive sampling. The sample of thisresearch is 453 companies. Processing of the data collected was carried out using panel regression data analysis techniques. The results showed that the number of reporting segments, business risk, and best practice audit committees had a significant effect on late audit reports, while the market-to-book ratio,leverage, management incentives and independence of the board of directors had no significant effect on late audit reports. The rest, namely company size and KAP size, did not show a significant effect on the delay in the audit report.
PENGARUH PENERAPAN APLIKASI MOBILE PAJAK (M-PAJAK) TERHADAP KESADARAN WAJIB PAJAK UNTUK MEMBAYAR PPH FINAL PADA UMKM DI KECAMATAN WATES KABUPATEN KEDIRI Duwi Riningsih; Andy Chandra; Krissantina Eferyn
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.345

Abstract

This research was conducted in the MSME Group, Wates District, Kediri Regency. This MSME group has members who are included in the MSME category who pay Final Income Tax according to PP scheme No. 23 of 2018. The Mobile Tax application provides various features to facilitate the taxation activities of MSME actors. The purpose of this study is to find out whether the use of Mobile Tax has an influence on taxpayer awareness in paying Final Income Tax. The method used to analyze the data is SPSS version 26 and the method of analysis is simple linear regression analysis. The results of this study are that the application of the Mobile Tax Application has a significant influence on taxpayer awareness to pay final income tax for SMEs, Wates District, Kediri Regency. Keywords: Mobile Pajak, Final Income Tax, MSME
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RASIONALITAS KENAIKAN PAJAK BUMI DAN BANGUNAN DI KOTA SUKABUMI Acep Suherman; Andri Indrawan; Tina Kartini
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.351

Abstract

Land and building tax is local revenue that is collected from the community for land and building ownership. The rationality of the people in this study is shown in the form of public awareness in accepting and paying land and building taxes. The purpose of this study is to explain how people are invited to participate rationally in increasing land and building taxes and being obedient in paying taxes. The research method used in this study uses quantitative methods. The results of the statistical test show that the variable bearing power has a positive and significant effect on the awareness as well as the benefits of taxes variable which has a positive and significant effect on the awareness as a manifestation of community participation and mutual cooperation under Development.
ANALISIS RASIO KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN PAJAK PERUSAHAAN Randy Kuswanto; Steven Andrianus
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.353

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara size, leverage, profitability, inventory intensity, komisaris independen dan kepemilikan manajerial memiliki pengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2019 menggunakan metode purposive sampling. Metode Analisa yang digunakan adalah model regresi linear berganda dan berdasarkan kriteria yang telah ditentukan maka diperoleh sebanyak 66 data perusahaan. Hasil penelitian ini menunjukkan bahwa profitability dan inventory intensity berpengaruh terhadap manajemen pajak, sedangkan antara size, leverage, komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap manajemen pajak.
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Lu'lu' Luthfiana; Nurma Gupita Dewi
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.355

Abstract

The purpose of this study was to determine the effect of good corporate governance represented by the board of directors, board of commissioners and audit committee, capital structure and company size on financial performance. This study used purposive sampling to obtain a sample of 32 banking entities registered on the IDX for the 2019-2021 period. Methods of data collection using the method of documentation. The data analysis technique uses multiple regression analysis using the SPSS version 26 application. The results of this study show that partially the board of directors has a significant positive effect on financial performance while the board of commissioners, audit committee, capital structure and company size have no effect on financial performance
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI LQ45 Etyka Saelandri; Olivia Niantari; Putri Amulia; Via Ayu Pujilestari; Ardyan Firdausi Mustoffa
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.357

Abstract

Profit management is all activities carried out by managers to influence profits in accordance with their goals. The goal of earnings management is to increase the welfare of certain parties, although there is no difference between the company's cumulative profit and profits that can be introduced as an advantage in the long term. long. Meanwhile, company value is an investor's view of manager success in managing resources related to the company's stock price (Silvia Indrarini, 2019). Earnings management also affects the value of a company, but only for a certain period and does not increase the value of the company over a long period of time. This happens because earnings management is an activity that changes both reducing and adding data to financial reports. In this study, researchers used a Literature Study that was sourced from relevant theories and previous research journals. From the research results it is known that the company's value is influenced by earnings management and has varied results on the value of a company.
HEDGING CRYPTOCURRENCY SEBAGAI ALTERNATIF DALAM INVESTASI Meigia Nidya Sari
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.360

Abstract

ABSTRACT This research analyzes cryptocurrency as a hedging investment that is attractive to investors with their hopes. However, cryptocurrency is still much more risky than equity or commodities, Investors are attracted by the dynamics of cryptocurrency which shows that it is very similar to gold and forex investments. Variables in this research (1) Independent Variable is JCI (Rupiah) which is the Combined Stock Price Index. Overview of stock price movements in Indonesia as a whole. (2) Dependent variable is Bitcoin (Rupiah) which is a cryptocurrency. This type of research is quantitative and data processing to produce a hypothesis in this research using the Eviews 11 application. The result of the research is that Bitcoin has hedging capabilities against the stock market in normal conditions, the first hypothesis is accepted. Bitcoin has no hedging ability against the stock market in abnormal economic conditions. The second hypothesis is rejected Keywords: Cryptocurrency, Bitcoin, Hedging, Investment Return ABSTRAK Penelitian ini menganalisis cryptocurrency sebagai hedging dalam investasi yang menarik bagi investor dengan harapannya. “Saat ini cryptocurrency dapat dilihat lebih berisiko daripada ekuitas dan Investor tertarik dengan dinamika cryptocurrency yang menunjukkan bahwa ia sangat mirip dengan emas dan investai forex.” Variabel yang diteliti, (1) varibal independen IHSG (Rupiah) yaitu Indeks Harga Saham Gabungan, hal ini gambaran pergerakan harga saham di Indonesia secara keseluruhan, (2) variabel dependen adalah Bitcoin (Rupiah) yaitu Mata uang kripto yang merupakan cryptocurrency. “Jenis penelitian ini adalah kuantitatif dan olah data untuk menghasilan hipotesis dalam penelitian ini menggunkanan aplikasi Eviews 11.” Hasil penelitian yaitu Bitcoin memiliki kapabilitas hedging terhadap pasar saham pada keadaan normal, Hipotesis pertama diterima. Bitcoin tidak memiliki kemampuan lindung nilai terhadap pasar saham dalam kondisi ekonomi yang tidak normal. Hipotesis kedua ditolak Kata Kunci: Crytocurrency, Bitcoin, Hedging, Return Investasi
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN BERBASIS FRAUD TRIANGLE MELALUI KUALITAS AUDIT SEBAGAI PEMODERASI Devi Sintabela; Achmad Badjuri
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.375

Abstract

This study aims to determine the effect of financial stability, external pressure,ineffective supervision, and rationalization as independent variables from the fraudtriangle on fraudulent financial reporting with moderated audit quality. Thisresearch uses banking company objects listed on the Indonesia Stock Exchange in2019-2021. The sample selection used purposive sampling by producing 75samples. The results show that only financial stability has a negative effect onfraudulent financial statements proxied by earnings management. External pressurevariables, ineffective supervision, and rationalization have no effect on fraudulentfinancial reporting. Audit quality as a moderating variable is unable to moderatethe effect of all independent variables on fraudulent financial statements.

Page 9 of 11 | Total Record : 110

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