cover
Contact Name
Andres Dharma Nurhalim
Contact Email
andres@wym.ac.id
Phone
+6287808688118
Journal Mail Official
andres@wym.ac.id
Editorial Address
Jalan Mangga Dua Raya No. 8 Blok 20-22 Jakarta Barat
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Jurnal Bina Akuntansi
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Articles 55 Documents
RELEVANSI NILAI DAN KEMUNGKINAN DETERIORASI: KAJIAN LITERATUR SISTEMATIK Kuswanto, Randy
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.072 KB) | DOI: 10.52859/jba.v7i1.76

Abstract

The paper presents the review of the value relevance literatures used Ohlson model (1995). The popularity of value relevance topic nowadays is principally driven by the adoption IFRS which changed how companies measure its income and assets. Although this topic is still in debate whether it useful or not, this paper tried to conclude a summary from many prior value relevance researches. First, I seek to review some of the significant literature on value relevance during 2009-2019. The emphasis is on results and empirical contributions relating incremental value relevance. The second part of this paper is discussion about eight different studies from more than 10 countries about evidence of value relevance phenomenon in their setting. This paper finds that the concept of value relevance really exists in many countries but it is deteriorating / declining over the period. Further research could test other information to prevent this deterioration of value relevance such as future prospect attributes rather than historical information only
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Nugroho, Vidyarto; Nicholas, Nicholas
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1178.517 KB) | DOI: 10.52859/jba.v7i1.74

Abstract

The purpose of this research is to analyze the effect of leverage, liquidity, firm size,and firm age oncompanies financial performance in property and real estate companies listed on Indonesia Stock Exchange in 2015 – 2017. The sampling method used purposive sampling with total sample 105 data which was financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable up to 72.54% , while 27.46% is described by other factors. Independent variable leverage, firm size, and firm age do not have a significant effect on firm value, while the liquidity have a significant effect on companies financial performance.
PENGARUH INTEREST RATE, INVESTOR SENTIMENT, FINANCIAL DISTRESS TERHADAP STOCK RETURN Wijaya, Henryanto
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1204.995 KB) | DOI: 10.52859/jba.v7i1.75

Abstract

The purpose of this research is to know the effect of interest rate, investor sentiment, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2014-2017. The sampling method used in this research used 49 manufacturing company that were selected using purposive sampling method. Data used for this study is obtained from financial statement for the year ended December 31st during 2014-2017. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate and investor sentiment have positive and significant effect on stock return, while financial distress has negative and significant effect on stock return.
PENGUJIAN REAKSI INVESTOR TERHADAP PENGUMUMAN KABINET INDONESIA MAJU Bramesta, Rexza
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.65 KB) | DOI: 10.52859/jba.v7i1.72

Abstract

Capital markets are relevantly influenced by political event. This research aimed to analyze the market reaction on the announcement of cabinet of Indonesia Maju on October, 23 2019. Market reaction is measured by abnormal return and trading volume activity. This study used 44 companies from LQ45 group’s stock prices as population and used event study method to identify market reaction. The window event is 11 day long (t-5 – t+5). The statistical test used to test the hypotheses is simple t-test and paired sample test. The result of the statistical calculation of simple t-test showed there are no significant abnormal return around the date of the event. It means that investors do not respond to the event of newly cabinet announcement. The result of paired sample t-test showed there are no significant difference between the average abnormal return and trading volume activity obtained by sample companies listed in LQ45 index before and after the announcement of cabinet of Indonesia Maju.
INFLUENCE ANALYSIS OF BI RATE, INFLATION AND IHSG ON STOCK RETURN OF BANKING SECTOR LISTED ON INDONESIAN STOCK Suwito, Ferry
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1063.975 KB) | DOI: 10.52859/jba.v7i1.73

Abstract

This research aims to prove if there is any effect from the change of BI Rate, inflation, and IHSG to the return of banking sector listed in Indonesian Stock Exchange. Hypothesis is tested using multiple regression linear with monthly observation period during year 2007 – 2011 towards 12 banking stock return which are listed in Indonesia Stock Exchange. This research provides empirical evidence that simultaneously BI Rate, inflation and IHSG have effect on 9 stock return of banking sector, whereas partially tested IHSG has the most significant effect on stock return on banking companies compared with BI rate and inflation.
ANALISIS PERBANDINGAN PREDIKSI KONDISI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN, SPRINGATE, DAN ZMIJEWSKI Listyarini, Fitri
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.147 KB) | DOI: 10.52859/jba.v7i1.71

Abstract

This study aims to: 1) Determine the accuracy of the Altman model, the springate model and the zmijewski model in predicting financial distress conditions in manufacturing companies in Indonesia, 2) To find out the most accurate prediction models in predicting financial distress conditions in manufacturing companies in Indonesia. This study compares three financial distress prediction models, the Altman, Springate and Zmijewski models. The population of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2014. The sampling technique is pair matching sampling with a total sample of 28 companies, consisting of 14 companies experiencing financial distress and 14 companies not experiencing financial distress. Comparisons of the three financial distress prediction models are made by analyzing the accuracy of each model based on the company's real conditions. The results show that the zmijewski model is the most accurate model for predicting financial distress in manufacturing companies in Indonesia because it has the highest level of accuracy compared to other models, which is 100%, followed by the Springate model which has an accuracy rate of 89.29% and the Altman model by 75%.
ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ Ariyati, Ariyati
Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.514 KB) | DOI: 10.52859/jba.v6i2.64

Abstract

This research aims to identify and analyze the system of internal control ofaccounts receivable on PT. XYZ to minimize bad debt expense. The researchapproach used is a descriptive that is used by collecting, compiling, classifyingdata that they can find out the clear events regarding the problems that have beenresearch. Operational definition used by the internal control system of accountsreceivable and bad debt expense. The type of data used is qualitative. Primaryand secondary data sources. Data collection techniques used are documentationand interviews. Data analysis techniques used are descriptive. The results of theresearch show that the internal control of accounts receivable PT. XYZ has notbeen done effectively. this is seen from the activity of controlling trade receivablesin the collection results that often pass from the due date. PT. XYZ do not haveinternal audits and have not been effective in using accounting methods to themaximum in an effort to minimize bad debt expense.
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tusiyati, Tusiyati
Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.044 KB) | DOI: 10.52859/jba.v6i2.62

Abstract

This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK 17 DAN UNDANG-UNDANG PAJAK SERTA DAMPAKNYA TERHADAP PENGHASILAN KENA PAJAK PADA PT.WANA ARTA MANUNGGAL Yuhaniar, Leroy Lionel
Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.868 KB) | DOI: 10.52859/jba.v6i2.63

Abstract

This study aims to determine how the calculation of depreciation of fixed assets inaccordance with IAS 17 and the Law - Tax Law as well as determine the impacton taxable income of both of these calculations. In this study the author usesdescriptive method is a method of analyzing the data which the data are collected,compiled, interpreted, and analyzed so as to produce a complete information andefficient in accordance with the title analysis of calculation of depreciation offixed assets according to IAS 17 and law - tax law and its impact taxable incomeat PT Wana Manunggal Arta ". The data collected is primary and secondary data.Using a variety of data collection techniques, such as interview techniques,observation techniques. The author has analyzed the fixed assets of the companyand it can be concluded that the company put on straight-line depreciationmethod to depreciate its fixed assets has been well implemented by the company.Application of the method of depreciation for tax purposes in accordance with theprovisions of the tax is less because there are weaknesses in its application.Depreciation expense based on commercial Rp 197,323,566 whereas according tothe fiscal depreciation expense amounting to Rp 169,967,624 was due todifferences in the method of depreciation according to tax provisions containedfiscal correction of the vehicles used for the company's operations and for theinventory of vehicles for employees.
ANALISIS PERBANDINGAN PEMBIAYAAN BARANG MODAL ANTARA SEWA GUNA USAHA DENGAN PINJAMAN PERBANKAN DAN KAITANNYA DENGAN BIAYA PAJAK PADA PT. DUTA ABADI PRIMANTARA Hermawan, Willy
Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.222 KB) | DOI: 10.52859/jba.v6i2.60

Abstract

This study aims to determine ways of financing assets using bank credit or withleasing to a company, where the company opts for bank credit and leasing tomake income tax savings. The study was conducted at PT. Duta Abadi Primantarawith the calculation of fiscal costs and commercial costs with the type of casestudy research. The data obtained are primary data collected throughdocumentation obtained from the company. The data collected includescommercial and fiscal calculation reports. Based on research results obtainedthat the company chose financing of assets with leasing because it saves capital,flexible requirements, lower costs, ease of budgeting, profitable cash flow andalso inflation protection.