The Accounting Journal of Binaniaga

Green Accounting: Green Wasathiyah Campus

Anisa Dewi Arismaya — 2023-12-31

The issue of environmental change has become a hot topic to discuss in recent years due to climate change in the form of global warming caused by the industrial world. In addition to the industrial world, namely companies, one of the institutions affected by environmental changes is universities. Universities are now increasingly aware of the importance of preserving the environment in an effort to sustain it in the future, one of which is implemented by the State Islamic University (UIN) Salatiga. This research method uses descriptive qualitative analysis to determine the extent to which UIN Salatiga applies the concept of environmental accounting. From the results of the study, UIN Salatiga was ranked in the Top 6 PTKIN Green Campuses based on a ranking from the UI GreenMetric World University Rankings in 2021. Environmental Accounting has been applied by UIN Salatiga to detect environmental costs based on Hansen Mowen, environmental cost budgets based on the Green Campus UIN SalatigaThe drawback of UIN Salatiga in applying the concept of Environmental Accounting is that it has not recorded and has not been properly calculated regarding savings due to recording constraints.

Analysis of the Financial Performance of Regional Drinking Water Companies (PDAM) Before and During the COVID-19 Pandemic

Masrullah Masrullah — 2023-12-31

The purpose of this research is to examine the differences in the financial
performance of Regional Drinking Water Companies (PDAMs) in Makassar City before and
during the 2018-2021 Covid-19 pandemic. This research is a Quantitative Descriptive
Research, using financial indicators Current Ratio, Quick Ratio, Gross Margin, Net Profit
Margin and Debt Ratio. The data analysis method is the sample t-test. The results showed
that the current rate was higher before the pandemic, with a higher average than during
the pandemic, the quick ratio was higher before the pandemic, with a higher average than
during the pandemic, and the gross margin was higher before the pandemic. The average
is higher than during the pandemic. Net profit margin is higher before the pandemic and
higher on average than during the pandemic. Debt ratios are higher during the pandemic
and higher on average than before the pandemic. From this it can be concluded that the
current ratio, quick ratio, gross profit margin, net profit margin and debt ratio are not
different from each other.

Factors Affecting the Success of Cooperative Businesses

Jubaidah Ritonga — 2023-12-31

The success of cooperatives can be measured through the roles they have played for the community or the surrounding environment. The purpose of this study was to determine the effect of the internal control system, size, type, and education level of employees on the success of cooperative businesses in the city of Bogor using quantified qualitative research methods, carried out on active cooperatives registered at the Bogor City Cooperative and UKM Service, namely 456 cooperatives. with 1 cooperative only 1 administrator who became a respondent. The study used a saturated sample (census) technique, so the study population was 528 or at least 46 respondents. Data analysis used multiple linear regression with hypothesis testing through the F test and t test. The results of the study show that the internal control system, size, type and education level of employees simultaneously influence the success of cooperative businesses in the city of Bogor. Partially the internal control system, type and level of education of cooperative employees have a significant effect on the success of cooperatives in Bogor city. While the size of the cooperative has no effect on the success of the cooperative business in the city of Bogor.

Analysis of Factors Affecting the Internal Control System using Coso Elements on the Effectiveness and Efficiency of the Expenditure Cycle

Sri Rahmawati Aulia Nurul Fiqri — 2023-12-31

The purpose of this research was to see whether the control environment, risk assessment, information and communication, control activities and supervision have a partial and simultaneous effect on the effectiveness and efficiency of the expenditure cycle at PT Yongjin Javasuka Garment Factory 3. This research was developed according to a qualitative research design that was quantified with a causal or cause and effect relationship approach. In this research, the effectiveness and efficiency of the expenditure cycle are the dependent variables. While the independent variables are the Control Environment, Risk Assessment, Information and Communication, Control Activities and Supervision. According to the test (R Square) or the coefficient of determination produces a value of 0.329. This result means that there is a contribution of 32.9% of the independent variables (independent) control environment, risk assessment, information and communication, risk assessment, control activities and supervision in explaining the effectiveness and efficiency of the expenditure cycle at PT Yongjin Javasuka Garment Factory 3.

Effect of Cash Turnover, Receivables Turnover and Inventory Turnover on The Profitability of Pharmaceutical

Agung Fajar Ilmiyono — 2023-12-31

The business run by the company aims to create the highest possible profit, this profit is expected to continue to be generated in the short and long term. Investment is very necessary in achieving maximum profit. The investment consists of working capital such as: Cash, Accounts Receivable, and Inventory. In increasing profitability, it is followed by cash turnover, receivables turnover and inventory turnover which can rotate effectively every period. This study aims to examine the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on the profitability of the Pharmaceutical Sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method. The analysis model of this research is Multiple Linear Regression Analysis. The results of the study partially show that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover have no significant effect on the profitability of the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. Simultaneous research results show that cash turnover, accounts receivable turnover, and inventory turnover have no significant effect on the profitability of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange.

Keyword: Cash Turnover, Inventory Turnover, Profitability, Receivable Turnover

The Impact of Covid-19 on the Financial Performance of Conventional Banking in Indonesia

Iis Wahyuni — 2023-12-31

In early 2020, Covid-19 was declared a pandemic by the World Health Organisation (WHO). Covid-19 has had an impact on various sectors including the banking sector, as has happened to conventional banks in Indonesia, there has been an increase in non-performing loans, a decrease in profitability, but also an increase in third-partyfunds and adequate liquidity. The purpose of this study is to determine whether there are differences in the financial performance of conventional banks using variables (DPK), Credit Risk (NPL), Liquidity (LDR) and Profitability (ROA). This research is a comparative quantitative study and uses secondary data, the population in this study were 46 conventional banks listed on the IDX in 2018 - 2021, sample selection using purposive sampling method. Data testing uses a normality test with the Shapiro Wilk method. The data analysis method uses descriptive statistical analysis and for hypothesis testing using the Wilcoxon Signed Rank Test. In this research, the results show that there is a significant difference between DPK, LDR and ROA before and during the Covid-19 pandemic, but there is no difference in NPL before and during the Covid-19 pandemic.