Jurnal Bina Akuntansi

Current Issue

Vol 11 No 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024

The latest edition of the Jurnal Bina Akuntansi Volume 11 No.1 delves into contemporary issues and emerging trends within the field of accounting. This special issue features a diverse range of articles that explore innovative methodologies and provide fresh insights into financial reporting, auditing practices, and corporate governance. Each article is meticulously researched and peer-reviewed, ensuring the highest standards of academic rigor and practical relevance. This edition is an essential read for scholars, practitioners, and policymakers seeking to stay informed about the latest advancements and challenges in accounting.

Published: 2024-06-13

Articles

FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI

Michael Michael, Henryanto Wijaya

1-17
- JBA VOL 11 NO.1 2024_P1
PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN BALI

Rizki Novia Ramadhana, Kartika Rachman Sari, Riza Wahyudi

18-32
- JBA VOL 11 NO.1 2024_P2
DAMPAK LIKUIDITAS, TANGGUNG JAWAB SOSIAL, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Sofia Prima Dewi

33-50
- JBA VOL 11 NO.1 2024_P3
PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, REGULASI DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN PADA OPD KOTA PALEMBANG

Nurbaverischa Nurbaverischa, Susi Ardiani, Nurhasanah Nurhasanah

51-64
- JBA VOL 11 NO.1 2024_P4
PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR FOOD AND BEVERAGE TAHUN 2018-2021)

Amara Delia, Suhaidar Suhaidar, Wenni Anggita

65-80
- JBA VOL 11 NO.1 2024_P5
PENGARUH PERSEPSI MAHASISWA, MOTIVASI BELAJAR DAN AKTIVITAS BELAJAR TERHADAP HASIL BELAJAR SIKLUS AKUNTANSI MAHASISWA UNIVERSITAS BINA SARANA INFORMATIKA SURAKARTA

Wawan Haryanto

81-90
- JBA VOL 11 NO.1 2024_P6
DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

Ikang Murapi, Dewa Ayu Oki Astarini, Hairil Fahrurrohmi

91-112
- JBA VOL 11 NO.1 2024_P7
MENELISIK SATU DEKADE RISET PERPAJAKAN PARIWISATA di INDONESIA : SEBUAH STUDI BIBLIOGRAPHY

Ervina Rahmalia Putri, Yeni Puji Lestari, Wildatun Firdausiyah, Rohmatul Umah, Nur Aziza, Achmad Fajrul Falakh, Mohammad Nizarul Alim

136-153
- JBA VOL 11 NO.1 2024_P8
PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022)

Faradiba Nurjannah Faatin, Nurafni Eltivia, Nur Indah Riwajanti

136-153
- JBA VOL 11 NO.1 2024_P9
PENGARUH FINANCIAL DISTRESS, KARAKTER EKSEKUTIF, THIN CAPITALIZATION DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2022)

Hamidah Asri Aji Pangestu, Dewi Indriasih, Fahmi Firmansyah

154-167
- JBA VOL 11 NO.1 2024_P10

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Jurnal Bina Akuntansi (JBA) is a peer-reviewed academic journal dedicated to the advancement and dissemination of knowledge in the field of accounting. Established with the goal of fostering intellectual growth and professional development, JBA serves as a critical resource for researchers, practitioners, educators, and policymakers.

Our journal encompasses a wide range of topics within the accounting discipline, including financial accounting, management accounting, auditing, taxation, public sector accounting, accounting information systems, corporate governance, ethics, international accounting, environmental and social accounting, and forensic accounting. JBA is published biannually, with issues released in January and July, ensuring the timely dissemination of cutting-edge research and developments in the accounting field.

JBA maintains rigorous editorial standards and follows a double-blind peer-review process to ensure the quality and integrity of published articles. Our editorial team comprises experienced scholars and professionals committed to upholding the highest standards of academic excellence. The journal is accessible online through our Open Journal System (OJS) website, providing a platform for widespread access and engagement with our published content. We aim to facilitate the dissemination of knowledge to a global audience.