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Jurnal Bisnis dan Akuntansi

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Published by Sekolah Tinggi Ilmu Ekonomi Trisakti

ISSN : 14109875 EISSN : 26569124 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.

Arjuna Subject : -

Articles 673 Documents

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PROSEDUR PERHITUNGAN, PEMUNGUTAN, PENCATATAN, PENYETORAN, DAN PELAPORAN PPH PASAL 22 ATAS PENJUALAN BAHAN BAKAR DI PT. ABC INDRIANI LESTARI; HUMALA SETIA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study was to determine the process of calculating, collecting, recording, depositing, and reporting of Income Tax Article 22 on the sale of fuel at PT. ABC and PT. ABC Transit Terminal 1, for the period January to December 2015. The study was also to test the compliance of the taxpayer to demonstrate the certainty of tax laws in Indonesia. Data for this study consisted of data and analysis in order to provide a clear picture. This study used a descriptive analysis for research and factual data. The object of this research is PT. ABC and PT. ABC Transit Terminal 1 for the period January to December 2015. The author uses the technique of collecting primary and secondary data of the person responsible and notes. It can be concluded as follows. First, the collection and recording of Income Tax Article 22 is done automatically through the ERP system. Income Tax Article 22 from the sale of fuel to gas stations PT. ABC collected by multiplying the rate of 0.25% with prices before VAT, fuel sales to other than an agent / distributor PT. ABC collected by multiplying the rate of 0.3% with prices before VAT, sales of CNG to the agent / distributor PT. ABC collected by multiplying the rate of 0.3% with the price before VAT, as well as the deposit and reporting is done on the date on or before the maturity date. Second, the process of calculating, collecting, recording Income Tax Article 22 carried out by PT. ABC and reporting of Income Tax Article 22 carried out by PT. ABC Transit Terminal 1, for the period January to December 2015 in accordance with Article 22 of Income Tax regulations in Indonesia.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA JOHN WILLIAM; RIKI SANJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence dividend policy in non financial companies also wheter managerial ownership could moderated effect total debt to firm performance. These factors are total debt, size, age, institutional ownership, liquidity, tangibility, asset turnover, growth.Population of this research are non financial companies listed Indonesia Stock Exchange from 2012-2015. The samples of this study are 330 using purposive sampling method. This research uses multiple regression method to test the hypothesis.The result of this study shows that managerial ownership is can moderated total debt. Total debt, size, and asset turnover have influence to firm performance but age, institutional ownership, liquidity, tangibility, and growth do not have influence to firm performance

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA SHELVY ANGELYA; ERIKA JIMENA ARILYN
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to get empirically evidence the influence of profitabillity, tangibility, non-debt tax shields, growth opportunity, and liquidity toward capital structure. The object of this research is food and beverage industry that listed in Indonesia Stock Exchange for period 2010-2015. The purposive sampling is used as sampling technique, where 13 companies met the criteria and the hypothesis was analyzed using panel data regressions with random effect model. The result of this research shows that profitability, tangibility, and liquidity influence the capital structure while non-debt tax shields and growth opportunity do not influence the capital structure.

PENGARUH CURRENT RATIO, DEBT TO ASSET, DEBT TO EQUITY, RETURN ON ASSETS DAN PRICE EARNINGS RATIO TERHADAP HARGA SAHAM NOFA PRILIYASTUTI; STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to test and analyze empirically the influence of current ratio, debt to asset ratio, debt to equity ratio, return on assets, and price earning ratio toward stock price. The object of this research is wholesale and Retail trade companies that listed in Indonesia Stock Exchange period 2011 – 2015. The purposive sampling is used as sampling technique, where 12 companies met the criteria. The result of this research shows that current ratio and price earning ratio influence stock price, while debt to asset ratio, debt to equity ratio, and return on assets do not influence stock price.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN PUBLIK MANUFAKTUR HELINA HELINA; MEIRYANANDA PERMANASARI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the factors that influence earnings quality in manufacturing companies. These factors are investment decision, firm perfomance, accounting conservation, firm size, cash holding, financing, and current ratio.The population of this research is manufacturing companies listed in the Indonesia Stock Exchange from 2013-2015. Samples consist of 37 manufacturing companies, selected using purposive sampling method. The data type is secondary data which collected from IDX website. The hypothesis tested using multiple linear regression.The result of this research shows that firm size and cash holding have influences towards earnings quality. While, investment decision, firm perfomance, accounting conservation, financing and current ratio do not have influences towards earnings quality.

ANALISIS PERHITUNGAN PENYETORAN PELAPORAN DAN PENCATATAN PPH PASAL 21 DAN PPN PT X CHRISTYE NOVELLA; TJHAI FUNG NJIT
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

There are three objectives in this study. The first objective is to analyze the procedures for calculation, payment, reporting and recording of the income tax article 21 and value added tax (VAT) in PT X. The second objective is to analyze the implementation mechanism of calculation, payment, reporting and recording of the income tax article 21 and VAT in accordance with the PER-32/PJ/2015 and Law VAT No. 42 in 2009. The third objective is to analyze the recording of income tax article 21 and VAT in accordance to general tax accounting principle. The data used in this research is secondary data, which are SPT Future income tax article 21 and VAT, VAT invoices, tax payment slip income tax and VAT, reported evidence of income tax arcticle 21 and VAT. The method used in this research is a descriptive analysis of Income Tax Article 21 and VAT for analyzing the calculation, payment, reporting and recording of Income Tax Article 21 and VAT at the PT X, the implementastion accordance to the PER-32/PJ/2015 and Law VAT No. 42 in 2009 and generally accepted tax accounting principle. Based on the analysis, the results of the research showed overall income tax article 21 and VAT are in accordance with the PER-32/PJ/2015 and Law AT No. 42 Year 2009 as well as generally accepted accounting principles of taxation. However, there is an error in recording the salaries and rectification Tax Article 21 as a whole carried out during 2015.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN Yupiter Gulo
Jurnal Bisnis dan Akuntansi Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the effect of job satisfaction with three variables that influence the transformational leadership, communication and work environment. The method which is used in this research is the method of causality. Respondents involved in this research as many as 103 employees. This research uses purposive sampling technique. The data collection was done by distributing questionnaires. And the method for data analysis in this research is multiple linear regression . The result of this research is positive influence of transformational leadership, communication, and work environment to employee job satisfaction.

FAKTOR-FAKTOR YANG MEMPESNGARUHI KOMITMEN ORGANISASI KARYAWAN Yupiter Gulo
Jurnal Bisnis dan Akuntansi Vol 15 No 1a (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this study id to analyze the influence of job satisfaction, employees employment, and job stress on organizational commitment. The data was collected by distributing questionnaires to the respondents on general division. Questionnaires distributed to 58 respondents. The findings can be summarized as follows. First, job satisfaction (X1) has an influence on organizational commitment. Second, employees employment (X2) has an influence on organizational commitment. And third, job stress (X3) has no influence on organizational commitment.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI, DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN Yupiter Gulo
Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this study is to analyze the influence of transformational leadership, organizational culture, job involvement on employee performance .The data was collected by distributing questionnaires to the respondents in firm. Questionnaires distributed to 70 respondents to fill out the Questionnaires. The findings can be summarized as follows. First, transformational leadership (X1) has no influence on employee performance. Second, the organizational culture (X2) has no influence on employee performance. And third, job involvement (X3), has an influence on employee performance.

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PUBLIK MANUFAKTUR JULIA TRISCA; MUNGNIYATI MUNGNIYATI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-5 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence about the factor that effect the stock return among listed manufacturing companies in Indonesia Stock Exchanges. The factors are rate of return on sales, current ratio, asset turnover ratio, financial leverage, the proportion of profit margin before interest, tax and depreciation (EBITDM), working capital turnover, inventory turnover, the ratio of market value to book value of equity and earnings yield. Sample selection procedure carried out by implementing purposive sampling method. The samples of this research consist of 49 listed manufacturing company in Indonesia Stock Exchange during the period of 2011 – 2014. Hypothesis was tested used by multiple regression with SPSS program. The results of this research showed that rate of return on sales, asset turnover ratio, and earnings yield affected the stock return, while current ratio, financial leverage, the proportion of profit margin before interest, tax and depreciation (EBITDM), working capital turnover, inventory turnover, and the ratio of market value to book value of equity has no effect to stock return.

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Yulius Kurnia Susanto

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yulius@tsm.ac.id

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Journal Mail Official
yulius@tsm.ac.id

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA