Jurnal Online Insan Akuntan (JOIA)
Journal published by Perguruan Tinggi Bina Insani
Jurnal Online Insan Akuntan (JOIA)
Jurnal Online Insan Akuntan (JOIA) is a scientific journal published by the BINA INSANI Accounting Academy. This journal contains scientific works within the fields of Financial Accounting and Capital Markets, Management Accounting, Behavioral Accounting, Accounting Information Systems, Auditing, Professional Ethics, Taxation, Islamic Accounting, Accounting Education, Good Governance, Corporate Social Responsibility, Fraud & Forensic Accounting. The medium is for scientific communication and is published twice a year (June and December).
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Certified Local Journal (Grade 5) by Ristekdikti.
Articles
1–20 of 40 results.
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The purpose of this study was to investigate and ensure that calculations, collection, tax payment and reporting have been done correctly based on legislation and tax provisions. The data analysis tec...
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This research was aimed to develop and examine the effect of role conflict, organizational commitment, and locus of control on auditor performance. The results are expected to contribute to the accoun...
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Right now in this era of globalization, the information technology accelerates so fast. Meanwhile with the presence of computer which is one of many sophisticated instruments made by peopl...
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This study aims to compare the financial performance of the Five Banks with the Biggest Asset of Bank Mandiri, BRI, BCA, BNI and CIMB Niaga. To measure the performance used the ratio of CAR, NPL, ROA,...
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The National Banking Architecture at 2010 had done very well to establish the competitive and healthy Banks in Indonesian economics. However, with the experience of economics crisis in other countries...
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Efek Mediasi Kinerja Perusahaan pada Pengaruh Manajemen Laba Riil dan Ukuran Perusahaan terhadap Return Saham DownloadThis study aimed to examined the impact of real earnings management to stock return with Corporate Performance as intervening variable. Stock Return in this study is proxied by Cummulative Abnormal Re...
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Pengaruh Good Corporate Governance, Kinerja Keuangan terhadap Nilai Perusahaan Industri Food And Beverage DownloadThe purpose of this research is to examine the effect of good corporate governance as measured by of the number of commissioners board and directors board, financial performance as measured by p...
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This research aims to analyze the influence of tax avoidance and audit quality on the earnings management with leverage as control variable. Measurement of earnings management are used in this researc...
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The success of management can be measured by the ability to earn corporate profits. Profit itself is influenced by several factors, namely price per unit, sales volume, production costs. The lin...
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Perbandingan Model Altman Z-Score, Zmijewski, Springate, dan Grover dalam Memprediksi Kebangkrutan Perusahaan Perbankan (Studi Kasus pada BEI Tahun 2011 – 2015) DownloadThe purpose of this research is to evaluate the financial health of banks, also to predict the bankruptcy of the banks that go public. This research uses Altman Z-Score, Springate, Zmijewski, and Grov...
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This study is aimed to examine the effect of income smoothing and real earnings management on earnings informativeness which is proxyed by Future Earnings Response Coefficient (FERC). Scott (2015) sta...
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Pengaruh CR, DER, ROE, TAT, dan EPS terhadap Harga Saham Industri Farmasi di BEI Tahun 2011-2015 DownloadThis research aims to find the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), and Earning Per Share (EPS) affect stock price on the p...
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The company's success in selling will be influence by the selling price and marketing strategy. One of the main factors in determining the selling price of a product is the cost of production. This re...
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In late 2016, the Financial Accounting Standards Board published the Exposure Draft ofPSAK 71 to replace PSAK 55 Financial Instruments, which is planned effective as ofJanuary 1, 2019. Financial...
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The purpose of this research is to examine and analyze the effects of Current Ratio (CR), Debt to Asset Ratio (DR), Debt to Equity Ratio (DER), Return On Asset (ROE), Net Profit Margin (NPM), dan Tota...
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Pengaruh Debt To Equity Ratio, Firm Size, Inventory Turnover, Assets Turnover dan Pertumbuhan Penjualan terhadap Profitabilitas (Studi Kasus pada Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2011-2015) DownloadThe purpose of this research is to examinethe effect of the debt to equity ratio, firm size, inventory turnover, asset turnover and sales growth to profitability. This Research was conducted on ...
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This study aims to: 1) To determine the effect of the deferred tax expense on earnings management on Banking Companies listed on the Indonesia Stock Exchange Period 2014-2016.2) To determine the effec...
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The purpose of the research is to know the effect of CAR, NPF, and FDR on profitability in Islamic Bank in Indonesia. This research examined nine Islamic banks in Indonesia: Bank Muamalat, Bank Syaria...
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Analyze the determination of cost of production needs to note that the production cost were related directly to the production process. The condition willaffect the determination of the selling price ...
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Evaluasi Implementasi Peranan Pengendalian Internal: Pelaksanaan Impor Sementara di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya X DownloadArsitektur Perbankan Nasional tahun 2010 yang telah berjalan dengan baik membuat Abstrak: Penelitian ini bertujuan untuk mengevaluasi pelaksanaan impor sementara di Kantor Pengawasan dan Pelayan...
Bahasa Indonesia