The Accounting Journal of Binaniaga

Analysis of the Implementation Of PSAK Syariah Number 109 in Accounting for Zakat, Infaq, and Sadaqah

Muhamad Padil — 2024-06-30

The research aims to understand the implementation of PSAK No. 109 in recording accounting for Zakat, infaq, and Sadaqah at the National Amil Zakat Agency. The study was conducted at the Baznas Bogor City, Baznas Bogor Regency, and Baznas Depok City using a qualitative-descriptive method. Research data was obtained through observation, interviews, and documentation. The research shows that Baznas Bogor City, Baznas Bogor Regency, and Baznas Depok City are implementing PSAK No. 109 based on recognition, measurement, presentation, and disclosure paragraphs. However, when funds are received in non-cash forms, recording, and measurement as arranged in PSAK No. 109 still need to be done. In this research, all evaluations were not too significan

The Effect of Profitability, Profit Growth, and Investment Opportunity Set (Ios) on Profit Quality with the Audit Committee as a Moderating Variable

Reka Amelia — 2024-06-30

This research purposes to determine the effect of profitabilty, profit growth, and investment opportunity set (Ios) on profit quality with the audit committee as a moderating variable on profit quality in companies in 2017-2021 (Researchon Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. The data source that researchers use is secondary data. The secondary data that researchers use are in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange obtained through the link www.idx.co.id and other related websites. The population in this researchare manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this article is purposive sampling with a total of 64 companies with a period of 5 years and a total of 320 company data. The analysis method used in this research is multiple regression analysis using IBM SPSS Statistics Ver. 25. According to the research results, Profitabilty, profit growth and Profitabilty moderated by the audit committee have an effect on profit quality. Meanwhile, IOS, profit growth moderated by the committee, and IOS moderated by the audit committee have no effect on profit quality

The Moderating Effect of Taxpayer Awareness on The Influence of Implementing e-Filing and e-Billing on MSME Taxpayer Compliance

Rosantia Larasati Bachtiar — 2024-06-30

This research purposes to determine the effect of implementing e-Filing and e-Billing on MSME Taxpayer Compliance with Taxpayer Awareness as a moderating variable. This research uses primary data by distributing it to taxpayers who have NPWP and own MSMEs in Jabodetabek. The number of respondents who were sampled and filled in completely was 115 respondents. The research model uses multiple linear regression analysis. The research results show that the implementation of e-Billing has a significant positive effect on MSME taxpayer compliance. The implementation of e-Filing does not have a significant negative effect on MSME taxpayer compliance, but it does have a significant negative effect on taxpayer compliance with a significance rate of 10%. The positive effect of implementing e-Billing on MSME taxpayer compliance decreases when taxpayer awareness increases. With a significance rate of 10%, the negative effect of implementing e-Filing on MSME taxpayer compliance decreases when taxpayer awareness increases

Accounting, Artificial Intelligence (AI), Environmental Social & Governance (ESG): An Integrative Viewpoint

Riana Silitonga — 2024-06-30

Artificial intelligence (AI) is present in every facet of contemporary life, and concerns about sustainability are receiving more attention across the board in human endeavors. Nowadays, large firms are expected to report on their operations, expose them, and account for their environmental and social footprint. This is accomplished through various frameworks, measurements, and also environmental, social, & governance standards, or ESG (Environment, Social Governance), gradually replacing the more traditional term CSR (Corporate Social Responsibility). Accountants should use AI techniques to assess and validate an organization's sustainability and net-zero commitment claims. In this manner, accountants may guarantee AI technology's moral and efficient integration into accounting procedures by validating an organization's ESG metrics and enacting change from the inside. The methodology adopted for this study includes qualitative data collection, which primarily revolved around interviews using purposive sampling. Professionals must effectively utilize AI's potential in sustainable accounting. For future research, it is crucial to develop an entire framework based on the principles described here, based on various sources that describe the integration between accounting, AI, and ESG.

The effect of human capital efficiency, structural capital efficiency, relational capital efficiency, capital employed efficiency & rate of growth of intellectual capital on financial performance

Bunga Putri Nurseha — 2024-06-30

The purpose of this research is to determine the effect of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), Capital Employed Efficiency (CEE), and Rate of Growth of Intellectual Capital (ROGIC) on Financial Performance. A sample of 15 companies was collected and observed over five time periods. The research sample was determined according to the results of the purposive sampling method. A quantitative approach was used in this research. The data analysis method used in this research is panel data regression analysis and the data processing application is Eviews 12. The MVAIC approach is used to measure Intellectual Capital, while Return on Assets (ROA) is used as an indicator of financial performance. According to the findings of this research, HCE and CEE have a positive and significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange between 2018 and 2022. On the other hand, SCE, RCE, and ROGIC do not have a significant effect on the financial performance of banking companies. listed on the Indonesian Stock Exchange in 2018-2022. Meanwhile, the independent variables, namely HCE, SCE, RCE, CEE, and ROGIC simultaneously effect the dependent variable, namely financial performance (ROA).

Effect of Macroeconomic and Profit Growth on the Stock Prices of Pharmaceutical Companies in Indonesia

Agung Fajar Ilmiyono — 2024-06-30

The purpose of investing in the investor side is to get a bigger share profit in the future by investing capital in the present. Investors will invest by investing capital funds in the capital market and see which companies will benefit them in the future. Investors have several things to consider before investing in a company. The stock price can be influenced by several factors such as macroeconomic factors and profit growth. Macroeconomic factors that can influence stock prices include inflation and interest rates. The purpose of this study is to investigate the relationship between the stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) and inflation, interest rates, and profit growth. Purposive sampling was the method of sampling that was employed in this investigation. Eight companies were included in the sample size that was obtained based on the predetermined criteria for sample selection. Multiple linear regression analysis, along with descriptive statistical analysis techniques, autocorrelation, heteroscedasticity, multicollinearity, normality, coefficient of determination, F, and t tests, are the analysis models used in this study. The findings demonstrated that there was no apparent effect of inflation, interest rates, or profit growth on stock prices, either partially or simultaneously.

The Role Of Company Performance In Moderating The Influence Of Green Governance On The Value Firm

Sugiyanto Sugiyanto — 2024-06-30

This research aims to analyze and test the role of company performance in
moderating the relationship between green governance and the performance of LQ45
2014-2023. Secondary data from the Indonesia Stock Exchange accessed from IDX.co.id
were used for analysis. The sample comprised 100 data points, including ten years of time
series and cross-sectional data from 10 companies. The sampling technique used was
purposive sampling based on specific considerations. The collected data were analyzed
using panel data regression. The selection of the best panel data regression model was
determined through the Chow test and Hausman test, with the Fixed Effect Model (FEM)
identified as the best model. Therefore, the LM test was not conducted. The chosen
estimation model was FEM, and classical assumption tests were performed, including
multicollinearity and heteroskedasticity. Partial regression model parameter tests were
conducted using t-tests, and joint tests were conducted using the F-test to analyze the
model's goodness of fit. The research findings concluded that green governance has a
positive but insignificant impact on company value. Moderated Regression Analysis (MRA)
revealed that company performance is a quasi-moderator, strengthening the relationship
between green governance and company value

The Effect of Audit Report Lag, Regulation, Audit Fee Stickiness on Audit Quality with Economic Failure as a Moderating Variable

Atta Putra Harjanto — 2024-06-30

The purpose of this study was to test empirically the effect of audit report lag, regulation and audit fee stickiness on audit quality. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample was determined using purposive sampling method. Samples that meet the criteria are 31 companies with a total of 93 units of analysis. The type of data used is secondary data. The data analysis method used in this research is descriptive analysis and Moderated Regression Analysis.The results of this study indicate that audit report lag has a significant negative effect on audit quality, regulation has a significant positive effect on audit quality and audit fee rigidity has no effect on audit quality. Judging from the interaction effect, economic failure has no influence in moderating the variables of audit report lag, regulation and audit fee rigidity on audit quality. Further research is suggested to calculate the upward and downward movement of audit fees because in this study audit fee stickiness does not affect audit quality. Subsequent research can also replace the regulatory proxies used and use other company sectors and add years of research.