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INDONESIA
The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : -
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Articles 45 Documents
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY AGAINST THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY Purba, Darwin Marasi
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (882.235 KB) | DOI: 10.33062/ajb.v1i2.28

Abstract

This study aimed to get empirical evidence about the influence of good corporate governance consists of the proportion of institution ownership, board size, the proportion of independent commisioners, audit committee size and audit quality on the disclosure of corporate social responsibility with leverage as control variables.Population of this research are manufacturing companies listed in Indonesia Stock Exchange in 2014 the annual report contains disclosure of corporate social responsibility activities of companies which some 59 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis and multiple linear regression.These results indicate that good corporate governance and audit quality has a significant effect simultaneously on the disclosure of corporate social responsibility of the company. However, partial test results showed that the proportion of institutional ownership, board size, the size of the audit committee and audit quality is not affected by the disclosure of corporate social responsibility. While the proportion of independent commisioners have a negative significant effect on the disclosure of corporate social responsibility.Keyword: good corporate governance, corporate social responsibility disclosure. 
THE EFFECT OF ECRI, NPF AND BI RATE UPON MARGIN REVENUE OF MURABAHAH AT BMT ALGHAZALY YEAR 2012 - 2016 Fauzi, Rizki Ahmad
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (156.975 KB) | DOI: 10.33062/ajb.v2i02.96

Abstract

The main task of finance institutions is to collect and distribute the financing and Baitul Mal Tamwil or BMT is one of the financing institutions that is collecting the financing from the clients’ capital and savings. Financing distribution is to give the debtors the loan. Most financing support given is Murabahah . Murabahah is a financial support given thru a trading principle where handing over the ownership has happened. The profit is calculated in advance and as a part of the price of the goods sold. Determining the profit rate of murabahah financing support has been influenced by many factors. But, the writer is going to pick three factors only, they are an Expected Competitive Return For Investor (ECRI), Non Performing Financing (NPF) and Bank of Indonesia (BI) rate. Logically, BMT board of directors should have to determine the amount of selling price of murabahah financing support which is based on ECRI and BMT should have given a certain amount which is the remaining of the business revenue to the investor. However, a risk cost has to be anticipated supposing the debtors cannot afford to pay their loans. And the third variable is BI rate as a considerate reference to evaluate whether the profit of murabahah financing support is competitive in the market or not. Ensuring whether ECRI, NPF and BI rate have been affecting murabahah revenue or not, the writer has applied quantitative method and primary data from the direct key persons. The result of the research has identified that simultaneously the Expected Competitive Customer Return for Investor (ECRI), Non Performing Financing (NPF)) and Bank Indonesia Rate (BI Rate) have not significantly affected the margin of murabahah revenue at BMT Al Ghazaly refers to its yearly financial report during the years of 2012 up to 2016. Partially ECRI has not significantly affected the margin of murabahah revenue. Nevertheless, at the same condition, partial NPF has not significantly affected the margin of murabahah revenue. As well as partial BI rate has not significantly affected the margin of murabahah revenue.Keywords: ECRI, NPF, BI Rate, Margin Revenue, Murabahah 
THE INFLUENCE OF PROFITABILITY RATIOS, CAPITAL STRUCTURE AND SHAREHOLDING STRUCTURE AGAINST ON VALUE COMPANY (EMPIRICAL STUDY OF COAL MINING COMPANIES LISTED ON THE STOCK EXCHANGE OF INDONESIA YEAR 2011-2013) Fajri, Gilang Ramadhan; Surjandari, Dwi Asih
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (369.303 KB) | DOI: 10.33062/ajb.v1i2.33

Abstract

This study has the objective to assess the "Influence of Profitability Ratios, Capital Structure and Shareholding Structure Against On Value Company (Empirical Study of Coal Mining Companies Listed on the Stock Exchange of Indonesia Year 2011-2013)" The analysis technique used in this research is multiple linear regression and hypothesis testing using tstatistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a 10% level of significance. It also conducted a classic assumption test including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the study indicate that Profitability Return on equity positive effect on firm value. Earning pershare significant positive effect on the value of the company. The capital structure has a positive effect on firm value. institutional ownership has significant negative effect on the value of the company. Managerial ownership negatively affect the value of the company.Keywords: Profitability Ratios, Institutional Ownership, Managerial Ownership, Capital Structure, Corporate Values.
THE IMPLEMENTATION OF ACCOUNTANCY INFORMATION SYSTEM OF MABRUR SAVINGS PRODUCT AT BANK SYARIAH MANDIRI AT BOGOR BRANCH OFFICE RIZQI, MUHAMMAD NUR
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (150.231 KB) | DOI: 10.33062/ajb.v2i1.10

Abstract

Pirgrimage (Haj’s) saving is one of common banking products. Mabrur pilgrim saving is one of the products of Bank Syariah Mandiri. Bank Syariah Mandiri has been operating this system for more than 10 years. The Accountancy Information System is an integrated system required and one of the samples is SISKOHAT. This research is discussing about the registration procedure and the payment procedure regarding regular pilgrim at Bank Syariah Mandiri which have been identified on the related flowchart. In general those two procedures have been applied properly and have become a reliable accountancy information system to prepare a financial report accordingly.Keywords : SIA, Saving Product Mabrur BSM. 
THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG Prasetya, Syarief Gerald; Wardhani, Yustiana
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (159.312 KB) | DOI: 10.33062/ajb.v1i1.90

Abstract

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.Keywords: budgetary participation, information asymmetry, organizational commitment and budgetary gap.
THE ROLES OF SYARIAH MICRO FINANCE INSTITUTION (LKMS) IN ELIMINATING THE POVERTY IN INDONESIA (CASE STUDY OF BAITUL MAAL WAT TAMWIL) Prasetya, Syarief Gerald
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (386.498 KB) | DOI: 10.33062/ajb.v1i2.29

Abstract

In accordance with BPS data mentioning that the total of poor people in Indonesia in September 2014 had reached 27.73 (10.96%), this total was still quite big eventhough it had been decreasing from time to time eversince. It explains that there are still many people leaving under poverty limitation. The main reason is that they do not have any sufficient financial capital to do their business since most of poor people are UMKM (Small and Middle Business class) people. Therefore BMT (Baitul Maal Wat Tamwil) has appeared to help grass-root people obviously as BMT roles has been able to increase their productivity accordingly. Relating to the total of poor people which had been reducing since 2009 up to September 2014 except in September 2013 it had increased due to the increasing price of the fundamental goods needed by the people refers to the increasing price of BBM (fuel) in June 2013. As a matter of fact, it is getting along with the increasing of BMT Institutions in Indonesia so that the existency of BMT has been the most important roles in elimination of the poverty in Indonesia.Keywords: baitul maal wat tamwil, poverty, micro finance institution. 
THE EFFECT OF THE TOTAL CREDIT RECEIVABLE UPON THE REVENUE OF CREDIT SERVICE AT KPRI-KPDK IN SUKABUMI Pujiastuti, Nani
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (137.928 KB) | DOI: 10.33062/ajb.v2i02.97

Abstract

”The influence of the number of credit receivable against the revenue of the credits services at KPRI-KPDK in Sukabumi”. The Credit receivable at KPRI-KPDK in Sukabumi is an indication that an increasing does not mean positive one because it showed that the volume activities services has been arisen however the increasing receivable having a risk, therefore KPRI-KPDK in Sukabumi has a lot of things to reconsider in determining the procedure of the credit given. This research has identified how the influence of a credit against the revenue of the services at KPRI-KPDK in Sukabumi The data used is the primary data which is the data refers to the Report of the Annual Members Meeting (RAT) at KPRI-KPDK in Sukabumi. The research data refers to: financial report which is the balance sheets for five years from 2008 up to 2012 related to the end year of the responsibility report of KPRI-KPDK in Sukabumi and this report is expected to figure out the cooperation unit accordingly. This research has been indicating the numbers of receivable credits as KPRI-KPDK has been increased during 2008-2009, although in 2010, it was decreased but the following years of 2011-2012 it has increased The revenue of the credit service at KPRI-KPDK in Sukabumi has been increasing each year, though it is not quite significant in percentage but it is quite stable ever since The influence of the amount of the total loan against the revenue of the credit service has been positive which r = 0.840 indicating that the variable x has been affecting significantly against the the number of the receivable credit variables y or the revenue of the credit service which is 6%. The Data of the calculation analysis has obtained y regression equation = 39.852.081,767 + 0,123 (X). It means that every 1.00 of the number of receivable credit will affect the revenue of credit services amounting to Rp 0.123,00. Thus writer has been able to make a conclusion that the total amount of the credit receivable has been affecting the revenue of the credit services at KPRI-KPDK in Sukabumi accordingly.Keywords: credit receivable  and revenue services credit 
ANALYSIS BUDGET REALIZATION, PROSPECTIVE PROVIDER FOR THE FUTURE PROJECTS AT PT SERINDO Rizqi, Muhammad Nur
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (107.41 KB) | DOI: 10.33062/ajb.v1i1.72

Abstract

Facing huge economic development and competition, a construction service company should have to be aware of it by implementing a good management to provide a good planning especially how to execute the future projects properly by re-evaluating the previous projects had been done. The objective of this research is to find out that the provider and the type of the project have influenced the realization of the company’s budget. And to study whether the budget realization is a variable to measure the success of a project. The writer has applied a quantitative data refers to budget and budget realization. He has been using SPSS program version 11.5 to obtain the regression approach and distinctive test to evaluate the project conducted by the company. He has been applying a discriminatory measures to evaluate the provider which is providing a high profit to the company. Result of this research has declared that either SNS and Protelindo provider dealing with various projects of SITAC and CME has been influencing the budget realization of the company, and budget realization is considered as a predictor variable against the success of each project. Keywords: budget realization, prospective provider for the future projects.
THE EFFECTS OF CAPITAL, PROFITABILITY, LIQUIDITY UPON THE PREDICTION OF NATIONAL BANK FRAGILITY PRASETYA, SYARIEF GERALD
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (174.155 KB) | DOI: 10.33062/ajb.v2i1.11

Abstract

An indication of banking crises within 2014 has been identified due to a slowing down of credit development, inappropriate resources, high cost of the funds and an increasing of NPL which have created a pressure on the banking profitability level which is a small value of net profit ratio upon the assets (ROA). Less profit has happened due to a decreasing of new credit distribution as well as an increasing of provision cost refers to credit problem (NPL). Banking sector is quite fragile, it is the result of banking network system either national or international. Early detection upon bank fragility can minize a jeopardy risk of banking sector systematically which is an improper intermediary function of banking. The research aims to discover whether a significant effect of capital, profitability and liquidity has happened upon the prediction of banking crises. Research method has applied associated descriptive and the analysis has applied logistics regression. Result of the research has identified that only probability variable has affected significantly the crises of banking, it is suggested that the banks should have to be more concerned about internal and external factors to improve bank profitability.Keywords : bank sector fragility, capita adequacy ratio, return on assets, non performing loan.
COMPARATIVE ANALYSIS OF COMMERCIAL BANKS GOVERNMENT OWNED AND PRIVATE BANKS NATIONAL USING RGEC Anwar, Yuli
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Original Source | Check in Google Scholar | Full PDF (361.112 KB) | DOI: 10.33062/ajb.v1i1.91

Abstract

The global financial crisis that occurred in 2008, the opening of free trade of Southeast Asia (MEA). As well as the use of new methods in the assessment of the health of the bank directly or indirectly impact on the health of the banking performance changes. This study aims to determine the differences between the health levels of government-owned banks and national enterprises listed on the Indonesia Stock Exchange in 2013 and 2014. An assessment of the soundness of banks is an assessment of the factors RGEC the risk profile (risk profile), corporate governance good (good corporate governance), earnings (earnings), and capital (capital). Banks are becoming a sample of 27 banks of the population of 41 banks with purposive sampling method. The data analysis technique used is the Independent sample T-test.The results showed that the condition of banks in terms of risk profile, corporate governance and capital in a healthy state with PK-II both in 2013 and 2014. In terms of profitability shows that state-owned banks in better shape with a very healthy predicate either in 2013 or 2014 . Meanwhile, a national privately owned banks in the state are healthy enough to PK-III both in 2013 and 2014. in addition, the results also showed that there were no differences between the health levels of government-owned banks and national private sector. Partially factor risk profile, corporate governance and capital did not show any significance between the government and private banks nationwide. While the earnings factor show opposite results.Keywords: Health Bank, RGEC, Risk Profile, GCG, Profitability, Capital.