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Niluh Putu Dian Rosalina Handayani Narsa
Contact Email
baki@feb.unair.ac.id
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+6281233393927
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baki@feb.unair.ac.id
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Jalan Airlangga no 4-6 Surabaya
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Kota surabaya,
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INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Published by Universitas Airlangga
ISSN : 24599581     EISSN : 24604496     DOI : 10.20473/baki
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk mendiseminasi hasil riset dan pemikiran terbaik terkait aspek yang berhubungan dengan bidang akuntansi dan keuangan dalam tingkat Nasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia" : 7 Documents clear
SOCIAL MEDIA AND WHISTLEBLOWING Bambang Arianto
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25672

Abstract

This article elaborates on the role of social media as a whistleblowing channel used to detect fraudulent practices. The increasing use of social media in various life activities has made social media turn into a channel for the exchange and dissemination of civic information. This article elaborates on the use of social media as an alternative channel for whistleblowing in addition to the use of other anonymous channels. So far, the whistleblowing system has been created only through integrated means such as websites and special applications. The active participation of netizens means that social media can be used by whistleblowers to report various indications of fraudulent practices (fraud). This study used an explanatory qualitative method with data collection techniques through in-depth interviews (in-dept interview).This article states that social media has contributed positively as a whistleblowing channel in an effort to detect various fraudulent practices in all entities and the public sector.
IMPLICATIONS OF SUPERVISION OF GOVERNANCE, OWNERSHIP STRUCTURE, AND CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Muhammad Taufik; Jonathan Jonathan
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25829

Abstract

This study investigates the implications of governance characteristics oversight - consisting of board of commissioners independent, audit committees number, institutional ownership, and managerial ownership and corporate social responsibility (CSR) on profitability. The regression technique uses panel data with 2,060 data from all types of industries listed on the Indonesia Stock Exchange in 2015-2019. Managerial ownership and CSR have a positive and significant effect on return on assets (ROA) so that they are considered to reduce agency costs. In contrast, board of commissioners independent, audit committees number, and institutional ownership have no effect on ROA thus confirming the decline in corporate governance in Indonesia. Implications of this study contributes to showing the existence of governance regulations "which are only fulfilled" without giving substance and emphasizes that social aspects exist in corporate stakeholder studies.
THE LEVEL OF ACCOUNTING UNDERSTANDING OF MILLENIAL BUSINESSMAN IN EAST JAVA Wenny Karuniawati; Husnunnida Maharani; Alfiana Fitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.21939

Abstract

The purpose of this study is to examine the effect of emotional intelligence which includes self-introduction, self-control, motivation, and empathy as well as learning behavior on the level of accounting understanding. The sample in this study used millennial businessmen in East Java. This research was conducted on 98 (ninety eight) millennial businessmen in 19 (nineteen) cities in East Java using purposive sampling technique. This study uses the statistical method of Partial Least Square (PLS). The results of this study indicate that self-control, empathy and learning behavior affect the level of accounting understanding. The implication of this research is that millennial businessmen should consider every impact of their actions, care for the surrounding environment, and read accounting material to increase knowledge related to accounting.
Front Matter Vol. 6 No. 1 2021 Front Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Front Matter Vol. 6 No. 1 2021
ANALYSIS OF THE READINESS OF LOCAL GOVERNMENTS IN IMPLEMENTING GOVERNMENT REGULATION NUMBER 12 OF 2019 CONCERNING REGIONAL FINANCIAL MANAGEMENT Arif Gunabar Fatahillah; Yesi Mutia Basri; Desmiyawati Desmiyawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.22020

Abstract

This study aims to analyze the readiness of the Kampar Regency Government in implementing PP No. 12 of 2019. The population in this study is all SKPD in the Kampar district, amounting to 48 SKPD. The sampling technique using saturated sampling method. A total of 112 respondents participated in the research consisting of Budget User Proxy, Technical Implementation Officials of Activities, Head of Finance Subdivision, and Financial Staff Staff. The data collection technique is carried out by using questionnaires which is sent directly to the respondent. The results of the analysis using multiple regressions show Human Resource Competence, Utilization and Use of Technology and Information, Leadership Style affects Readiness in Implementation of Government Regulation No.12 of 2019. The results of this study have contributed to the government in preparing for the implementation of regulatory changes.
Back Matter Vol. 6 No. 1 2021 Back Matter
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

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Abstract

Back Matter Vol. 6 No. 1 2021
SELLING PRICE DETERMINATION MODEL WITH TIME DRIVEN ACTIVITY BASED COSTING METHOD AT UMKM ”SALE PISANG” IN BANYUWANGI REGENCY Deddy Kurniawansyah
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25312

Abstract

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.

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