Bongaya Journal of Research in Accounting (BJRA)

Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM Pada Usaha Aisyah Loundry

2025-10-07T09:56:05+00:00

This study aims to assist in the preparation of financial reports for the Aisyah laundry micro business based on SAK EMKM. The focus of this study is to find out how the preparation of financial reports is carried out by the Aisyah laundry micro business based on SAK EMKM. This research method is descriptive qualitative. Data obtained by conducting interviews, and documentation related to the problems studied. The results of the study concluded that: the preparation of financial reports carried out by the Aisyah Laundry Micro Business is still very inconsistent with the EMKM SAK because the recording of financial reports carried out is not in accordance with the accounting cycle and does not have a single type of financial report that is in accordance with accounting standards. This shows that the Aisyah Laundry Micro Business has not been able to measure the level of financial performance of its business

Analisis Pengelolaan Persediaan Bahan Baku Dengan Menggunakan Metode EOQ Pada Lewa Bakery

2025-10-07T09:56:18+00:00

This study aims to analyze the management of raw material inventory using the Economic Order Quantity method at the Lewa Bakery in Gowa Regency. Data collection was carried out by interview and documentation. Data analysis was carried out using quantitative descriptive methods. The results of this study indicate tha the EOQ method is an effective and optimal approach for companies in managing inventory and controlling raw material inventory costs. With the EOQ method, the company can save costs of Rp5,090,060.00 or around 67.41%, this method recommends an order quantity of 5,258 kg of raw materials with an order frequency of 10 times a year. In addtion, the EOQ method also recommends a safety stock of 372 kg and a reorder point of 772 kg, which serves to prevent the risk of shortages or excess raw materials, so that the smooth production process can be maintained optimally.

Akuntansi dan Tanggung Jawab Sosial: Telaah Normatif atas Hilangnya Makna Etis Transparansi dan Akuntabilitas

2025-10-07T09:56:35+00:00

This article examines the role of accounting as a means of social justice through a normative approach that emphasizes the importance of ethical values, social responsibility, and the principle of fairness in reporting practices. Amidst increasing demands for transparency and accountability, contemporary accounting reporting often loses its ethical meaning due to the dominance of technocratic and symbolic approaches. By referring to John Rawls' theory of justice, legitimacy theory, and critical accounting theory, this article highlights how market-oriented reporting tends to ignore the interests of the public and vulnerable groups. The research was conducted non-empirically through literature studies and argumentative-conceptual analysis of reporting practices in Indonesia and globally. The results of the study indicate that a fair reporting system must be designed in a participatory, inclusive, and social value-based manner, and integrate the ethics of the accounting profession as a moral agent in society. This article recommends the reformulation of reporting standards and the strengthening of professional ethics education to address the challenges of information justice and social responsibility in accounting.

Pengaruh CSR Dan Kinerja Keuangan Terhadap Kinerja Lingkungan (Studi Kasus Pada Sektor Makanan Dan Minuman BEI 2021-2023)

2025-10-07T09:56:58+00:00

The main goal of every company is to maximize profits. To achieve and maintain these performance results, the company will implement a strategy by running optimal performance. In addition to economic and social performance, environmental performance also receives serious attention from the community, where environmental issues are increasingly becoming important things that need to be considered for business sustainability. This study uses CSR and performance as independent variables, environmental performance as a dependent variable and company age as a control variable. Using 48 samples from the food and beverage sector on the IDX, and regression analysis using SPSS. The results of this study, CSR and financial performance do not affect

Analisis Penerimaan Retribusi Laboratorium Terhadap PAD Pada Dinas Bina Marga Dan Bina Konstruksi Provinsi Sulawesi Selatan

2025-10-07T09:57:12+00:00

: This study aims to analyze laboratory retribution revenue at Dinas Bina Marga dan Bina Konstruksi Provinsi Sulawesi Selatan. The data collection technique used is documentation. The data analysis method applied in this study is descriptive quantitative analysis. The population consists of all reports on laboratory retribution revenue targets and realization, as well as Local Own-Source Revenue (PAD) reports. The sample includes reports on laboratory retribution revenue targets and realization, along with PAD reports from 2021 to 2023. The results show that laboratory retribution contributes significantly to Local Own-Source Revenue (PAD), with an average contribution of 79.8% over the past three years. The effectiveness of revenue collection is also considered very high, with an average realization rate of 132.56% of the target. Additionally, the efficiency level of retribution collection falls within the highly efficient category, with an average efficiency rate of 46.77%. These findings indicate that laboratory retribution still has the potential to be further optimized to maximize regional revenue.

Analisis Sistem Informasi Akuntansi Atas Pembayaran Dana Pensiun Pada PT TASPEN (Persero) Kantor Cabang Makassar

2025-10-12T02:49:46+00:00

This study aims to analyze the Accounting Information System for Pension Fund Payments at PT Taspen (Persero) Makassar Branch Office. The variable in this study is the Accounting Information System as a single variable. The subject and focus of this study are to use subjects related to the Accounting Information System at PT Taspen (Persero) Makassar Branch Office, namely all documents related to pension fund payments. Data collection was carried out using documentation techniques. Data analysis was carried out using qualitative descriptive methods in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the components of the Accounting Information System consisting of personnel, procedures, data, software, hardware and internal control have complied with the standards set at PT Taspen (Persero) Makassar Branch Office and based on Romney and Stainbart's theory, these components have met the existing criteria.

Analisis Kebijakan Perpajakan Terhadap Keberlangsungan Perjuangan Mikro Kecil Serta Menengah (UMKM) (Studi Masalah Pada Pasar Sentral Makassar)

2025-10-12T02:49:20+00:00

Analysis of Tax Policy on the Sustainability of Micro Smalland Medium Enterprises (MSMEs) (Case Study at Makassar Central Market).
Tax policy is a crucial instrument in supporting economic growth. This study aims to analyze Tax Policy on the Sustainability of Micro, Small, and Medium Enterprises (MSMEs), using quantitative methods and primary data sources in the form of questionnaires, observations, and documentation, using final income tax calculations. There is a significant impact of Tax Policy on the Sustainability of MSMEs at Makassar Central Market and the need for further efforts to design more responsive and inclusive tax policies for the MSME sector. By considering various aspects and factors that influence the impact of tax policies, it is safe for the growth and development of MSMEs.

Analisis Siklus Pendapatan terhadap Pengendalian Internal pada PT Pelangi Wisata Madaniah

2025-10-12T02:48:55+00:00

This study aims to analyze the revenue cycle at PT Pelangi Wisata Madaniah, particularly its role in supporting internal control and the challenges encountered in its implementation. The subject of this research is the Accounting Information System, with a focus on the revenue cycle and internal control. Data were collected through interviews and documentation, then analyzed using a descriptive qualitative approach. The findings indicate that cash sales in the revenue cycle have been carried out quite effectively, as reflected in the completeness of documents and procedures. However, there are several weaknesses, such as the absence of an internal audit function, accounting records that are not fully in accordance with standards, and the lack of an integrated system. These conditions have led the revenue cycle to be less than optimal in supporting internal control, as shown by overlapping functions, manual recording, and limited supervision. The main challenges faced by the company include the absence of functional separation between sales, cash, and accounting, as well as reliance on Microsoft Excel, which is prone to input errors and data loss.