Jurnal Bina Akuntansi

Current Issue

Vol 11 No 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024

Jurnal Bina Akuntansi (JBA), Volume 11, No. 2, 2024, presents a collection of insightful articles covering a range of critical topics in the field of accounting. This edition includes comprehensive studies on tax compliance levels, cost-volume-profit (CVP) analysis, firm value, tax avoidance strategies, and the application of the full costing method. Each article, authored by distinguished academics and practitioners from various universities across Indonesia, offers valuable contributions to the accounting discipline. The rigorous peer-review process ensures that the research presented is of the highest quality, providing readers with robust, evidence-based insights. This volume is an essential resource for those seeking to stay abreast of the latest developments and scholarly discussions in accounting.

Published: 2024-07-22

Articles

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PADA CV CAHAYA ARWITI KARAWANG

Mega Rianita Kartika, Mira Teram Terawati

1-13
- JBA_11_2_2024_P1
MEDIASI GREEN ACCOUNTING PADA FINANCIAL PERFORMANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP FIRM VALUE

Zihan Ayu Safinatunnayah, Dwi Prastowo Darminto, Shanti Lysandra, Nurmala Ahmar, Harnovinsah Harnovinsah

14-33
- JBA_11_2_2024_P2
PENGARUH PENERAPAN APLIKASI SISTEM INFORMASI PEMERINTAH DAERAH (SIPD) DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA BANDUNG)

Dina Fitriasari

34-54
- JBA_11_1_2024_P3
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA SEKTOR PERUSAHAAN ENERGI DI INDONESIA TAHUN 2013-2022

Rohmatun Rohmatun

55-69
- JBA_11_2_2024_P4
PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE

Adam Dwi Rahmadi, Mujiyati Mujiyati

70-87
- JBA_11_2_2024_P5
DAMPAK MANAJEMEN LABA, ASIMETRI INFORMASI, DAN LEVERAGE TERHADAP BIAYA MODAL PERUSAHAAN

Serafim Dina Kalvari, Henny Wirianata

88-113
- JBA_11_2_2024_P6
PENGUNGKAP HUBUNGAN PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN: ANALISIS VARIABEL INTERVENING

Cindy Agustina, Murtanto Murtanto

130-145
- JBA_11_1_2024_P8
PENGARUH PROFITABILITY, LEVERAGE, DAN ISNTITUSIONAL OWNERSHIPS TERHADAP FIRM VALUE PADA SEKTOR INFRASTRUCTURE PERIODE 2021-2023

Marshella Marshella, Henryanto Wijaya
- JBA_11_1_2024_P7
STUDI KASUS PENGGUNAAN COST VOLUME PROFIT (CVP) DALAM PERENCANAAN LABA DI HOTEL XYZ BALI

Diah Anugrah Sharasanti, Ni Putu Ayu Puspitasari, Levi Martantina

146-166
- JBA_11_2_2024_P9
DAMPAK PEMERIKSAAN PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK HIBURAN DENGAN FAKTOR SPIRITUAL SEBAGAI PEMODERASI: STUDI PADA PT. XYZ

Gita Astyka Rahmanda, Nugroho Dwi Prihandoko, Salsabila Dewi Amalia

167-192
- JBA_11_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.