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INDONESIA
Jurnal Bisnis dan Akuntansi
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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ANALISIS TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 DAN PAJAK PERTAMBAHAN NILAI PT “X” AINA MARSELINA; RIAN SUMARTA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.344 KB) | DOI: 10.34208/jba.v19i1a-5.319

Abstract

The research is conducted with three basic purpose. The first purpose of this research is to find out the procedures of calculation, payment, reporting and recording of income tax article 23 and value added tax at PT. "X". The second purpose is to compare the suitability of the calculation, payment, and reporting process of Income Tax Article 23 to the taxation law number 36 year 2008 and value added tax to the taxation law number 42 year 2009. The last purpose is to compare the suitability of income tax article 23 and value added tax recording system at PT. "X" with the generally accepted accounting principles. The analytical procedure used is descriptive analysis method. The data acquired are output tax invoices, value added tax and income tax article 23 tax payment slip, value added tax and income tax article 23 return and accounting journal entries. The results of this research can be summarized as follows. First, calculation, payment and reporting income tax article 23 and value added tax in PT. "X" in accordance with the taxation rules. The second result of this research show that recording process of Income Tax article 23 and value added tax comply with generally accepted accounting principles.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN: UKURAN PERUSAHAAN SEBAGAI PEMODERASI LILIS LISMAWATI; SURYANTO SURYANTO
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.32 KB) | DOI: 10.34208/jba.v19i1a-5.320

Abstract

The purpose of this study is to examine the factors affecting dividend policy on non-financial companies. The independent variables consist of return on equity, earnings per share, liquidity, current earnings, growth opportunity, institutional ownership, leverage. As for the moderation variables are firm size. Population of this research are non financials companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 280 data using purposive sampling method. This research uses multiple regression method for data analysis. The results of this study indicate that the current earnings and current earnings, variables that are moderated by the firm size have an influence on the dividend policy. Another independent variables such as return on equity, earnings per share, liquidity, growth opportunity, institutional ownership, leverage, and firm size have no effect on dividend policy.
ANALISIS PERHITUNGAN, PEMUNGUTAN, DAN EFEKTIVITAS PAJAK HOTEL DAN PAJAK RESTORAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH CHRISTIAN CHRISTIAN; LIE PIEN
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.301 KB) | DOI: 10.34208/jba.v19i1a-5.321

Abstract

Hotel tax and restaurant tax is the one of the sources of income from regional tax. The purpose of this research is to determine the calculation, collections and effectiveness of hotel tax and restaurant tas and its contribution to local region income of Bekasi city period 2014-2016. The reasearch method used in this reasearch is descriptive analysis method. The secondary data in this study were obtained from BAPENDA Bekasi City. Data that has been used in this research is organizational structure, number of hotel taxpayers and number of rastaurant taxpayers, number of local tax letter, sample taxes, targets & realization hotel tax and restaurant tax, targets & realizations of local revenue and interviews.The result of this research showed that the process of calculation and collection by BAPENDA Bekasi Cityis in accordance with the regional regulation Bekasi City Number 14 of 2011 and the regional regulation Bekasi City Number 08 of 2011. The effectiveness of hotel tax receipts and restaurant taxes are very effective. The contribution of hotel tax is categorized as very low and restaurant taxes are categorized less than the original income of Bekasi City
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP COMPANY PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN THAILAND DOLFIN ENGELBERT GIOVANI; RICKY A. MULYANA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.905 KB) | DOI: 10.34208/jba.v19i1a-2.323

Abstract

The purpose of this study is to obtain empirical evidence and to test the factors that affect company performance between Indonesia and Thailand, by using ownership concentration, managerial ownership, institutional ownership, board size, audit committee, audit type, firm size, financial leverage, and firm age variables. The firm performance is measured by using Tobin’s Q. Population of this study is the manufacturing companies listed in Indonesia Stock Exchange (IDX) and Stock Exchange Thailand (SET) during 2013 to 2015. The sample is obtained by using purposive sampling method. There are 129 samples from Indonesia, and 165 samples from Thailand selected as the final samples. Hypotheses tested by using multiple regression analysis. The result of this studies indicates that board size and firm age shows impact to company performance in both country, Indonesia and Thailand. But ownership concentration, managerial ownership, institutional ownership, audit committee, audit type, firm size, and financial leverage do not have impact on company performance in Indonesia and Thailand.
KETEPATAN RAMALAN LABA PADA PROSPEKTUS PENAWARAN UMUM PERDANA MEILY SURIANTI; NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.406 KB) | DOI: 10.34208/jba.v1i1.355

Abstract

This research examined the accuracy of profits forecasts in prospectuses of companies newly listing on the Jakarta Stock Exchnage. This research used 51 companies covered a wide range of industrial sectors except financial sector that listed in period 1994-1996 as samples. Accuracy is measured by forecast error, absolute forecast error and squared forecast error. The results showed that the level of forecast accuracy tend much better in comparison to other studies before. This research also tested six hypotheses cast accuracy and one hypothesis that expected squared forecast error as determinant of the stock price premium. The determinats of the level of forecast accuracy are period, size, age, auditor, underwriter and leverage ratio. It found only underwriter that has significance value to accuracy forecast level. And it also found that squared forecast error was unrelated to the stock price premium upon listing.
MUATAN INFORMASI TAMBAHAN ARUS KAS DARI AKTIVITAS OPERASI, INVESTASI DAN PENDANAAN DILAH UTAMI CAHYANI
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (874.079 KB) | DOI: 10.34208/jba.v1i1.356

Abstract

The major purpose of a statement of cashflows is to provide information about the cash receipts and cash payments of an entity for a period of time. Cash flow information should help investors and creditors assess an entity's ability to generate positive future net cash flows and to meet its current and long-term obligations, including positive future dividend payment. In addition, the statement of cash flows should help users assess the reasons for the differences between net income and the related cash receipts and payment. Finally, the statement of cash flows should help users to determine the effects of both cash and non-cash investing and financing transactions on an entity's financial position. To achieve these objectives, a statement of cash flows should report the cash effects of an entity's operations, its investing transaction and its finansial transaction. This study investigate the relationship between the important in statement of cash from financing and accruals and return securities in Jakarta stock exchange. The result of this study show that all off test value are not significant. In the other means, this study can't find the relationship between the important information in statement of cash flows and return securities.
PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN IVAN BUDI YUWONO
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.84 KB) | DOI: 10.34208/jba.v1i1.357

Abstract

The relation between budgetary participation and budgetary slack has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of a contingency variable. This study investigated the effect of organizational commitment and environmental uncertainty on the relationship between budget participation and budgetary slack. The responses of 70 managers, drawn from a cross-department in Indonesia, to a questionnaire survey, were analyzed by examining the multiple regression model. The result indicated that the high degree of budget participation was associated with higher budgetary slack under conditions of low environmental uncertainty. Under conditions of high environmental uncertainty, high degree of budget participation was associated with lower budgetary slack. This study also found that there were a positive relationship between budget participation and budgetary slack, and a positive relationship between environmental uncertainty and budgetary slack.
STANDARDISASI VS ADAPTASI BAURAN PEMASARAN GLOBAL PERUSAHAAN MULTINASIONAL ASEP HERMAWAN
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.773 KB) | DOI: 10.34208/jba.v1i1.358

Abstract

The paper marketing theories underlying standardization or adaptation and also discusses empirical articles about the controversy on these issues and directions for futher research are also proposed.
DAMPAK KOMPENSASI MANAJEMEN TERHADAP KEBIJAKAN AKUNTANSI BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.567 KB) | DOI: 10.34208/jba.v1i1.359

Abstract

Artikel ini membahas mengenai hubungan antara informasi akuntansidengan perilaku manusia dalam praktik akuntansi berdasarkan tinjauanhasil penelitian empiris di USA dengan topik dampak penerapan programkompensasi manajemen terhadap pemilihan kebijakan akuntansi.Berdasarkan basil penelitian, kompensasi manajemen dapat diberikandalam berbagai bentuk. Manajemen menggunakan informasi akuntansiatau harga saham yang merefleksikan target kinerja manajemen jangkapendek dan jangka panjang sebagai dasar penentuan kompensasi. Program ini mendorong manajemen untuk membuat kebijakan akuntansi yang dapat meningkatkan pelaporan laba. Penelitian empiris juga menemukan bukti bahwa penentuan kebijakan akuntansi tidak dipengaruhi oleh program kompensasi manajemen, kecuali pada periode setelah adanya perubahan program kompensasi manajemen jangka pendek. Program kompensasi manajemen jangka panjang yang menggunakan informasi akuntansi sebagai ukuran target kinerja dapat mempengaruhi penentuan kebijakan akuntansi, jika perusahaan menerapkan strategi menunda laba periode sekarang dalam rangka meningkatkan probabilitas kemampuan memperoleh laba masa yang akan datang. Dampak program kompensasi manajemen jangka panjang yang menggunakan harga saham sebagai ukuran target kinerja, dapat mempengaruhi penentuan kebijakan akuntansi, jika efisiensi pasar modal dalam bentuk setengah kuat, khususnya pada periode terjadinya perubahan kebijakan akuntansi.
MATA KULIAH AKUNTANSI KEPERILAKUAN DALAM KURIKULUM STRATA I DI JURUSAN AKUNTANSI NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.244 KB) | DOI: 10.34208/jba.v1i1.360

Abstract

Akuntansi keperilakuan sebagai suatu mata kuliah belum banyak ditawarkan di perguruan tinggi Indonesia. Dalam tulisan ini ditawarkan argumen bahwa mata kuliah tersebut bisa ditawarkan paling tidak sebagai mata kuliah pilihan untuk membekali mahasiswa dalam memahami aspek keperilakuan dalam pekerjaannya kelak setelah selesai dari studinya

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