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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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DATA AKUNTANSI DALAM MEMPREDIKSI KEBANGKRUTAN: PERSPEKTIF HISTORIS DAN KONTEMPORER SALIS MUSTA ANI; AMELIA OKTRIVINA SIREGAR
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This paper discusses the development of the use of accounting data in predicting corporate bankruptcy (financial distress) and the role of accounting data in predicting bankruptcy. Research completion will be divided into several developments, covering the 1930s until the 2000s.

ASSET INSTRUMEN KEUANGAN DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN: DIVIDEND PAYOUT RATIO SEBAGAI PEMODERASI SUWALDIMAN SUWALDIMAN; JAMHARI RAMADHAN
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research examines the impact of financial instrument assets and free cash flow on the firm value. This research also tests the dividend payout ratio as the moderating variables. Data sample were taken out of the manufacturing companies listed in BEI for period of 2014 – 2016. Firm value is defined and measured as the share market price five days as the audit report released. Financial instrument assets is defined and measured by the ratio of the total financial assets to the total assets. Meanwhile free cash flow is measured by comparing the operating cash flows less by capital expenditure to the operating cash flow. Finally, dividend payout is measured by the ratio of dividend per share to the earnings per share. Regression analysis is employed to test relationship among those variables. This research reveals that the financial instrument assets have a positive and significant impact on the firm value. However, this research does not prove that the free cash flow has a positive and significant impact on the firm value. Moreover, the dividend payout ratio strengthens the impact of financial instrument assets on the firm value, but not the free cash flow. It can be concluded that market will respond positively to the information of increasing in the financial instrument assets. And the increasing in the dividend payout ratio will strengthen to the relationship. In contrast, free cash flow is not significantly responded by the market and either the dividend payout ratio.

PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI FAHREZA UTAMA; DWI JAYA KIRANA; KORNEL SITANGGANG
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL, PRAKTIK PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN EKA SEPTIANI; HOLIAWATI HOLIAWATI; ENDANG RUHIYAT
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DECKY DERMAWAN; TITA DEITIANA
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): 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 profitability, firm size, public ownership, board of commisioner, leverage and media exposure on corporate social responsibility disclousure. This research is developed based on the previous research by Nur and Priantinah (2012). Sample in this research is mining companies which are listed in Indonesia Stock Exchange over 3 years period 2010 until 2012. This research used purposive sampling method. The statistical method used in this research is multiple regression analysis. The result of this research showed that firm size has influence toward corporate social responsibility disclousure. While, profitability, public ownership, board of commisioner, leverage and media exposure do not have influence toward corporate social responsibility disclousure.

PENGARUH KEPUASAN KERJA TERHADAP KINERJA INDIVIDUAL DENGAN SELF ESTEEM DAN SELF EFFICACY SEBAGAI VARIABEL INTERVENING CECILIA ENGKO
Jurnal Bisnis dan Akuntansi Vol 10 No 1 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the effect of job satisfaction on job performance with self esteem and self efficacy as an intervening variable. The purpose of this study is to find empirical evidence about the presence of a) the positive effect of job satisfaction on self esteem, b) the positive effect of job satisfaction on self efficacy, c) the positive effect of job satisfaction on job performance, d) the positive effect of self esteem on self efficacy, e) the positive effect of self esteem on job performance, f) the positive effect of self efficacy on job performance. The respondents of this study are the students of Magister Science of Gajah Mada University, especially those who are lecturer that come from many universities in Indonesia. The collecting data used the direct distribution questionnaire. Data were analyzed using path analysis. The result from this study are the positive effect of job satisfaction on self esteem, job satisfaction on self efficacy, job satisfaction on job performance, self esteem on self efficacy, self efficacy on job performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA DENNYS SURYA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The main objective of this research is to test and analyze the effect of insider ownership, institutional ownership, dividen policy, asset structure, profitability, firm growth, business risk, size and investment opportunity set on debt policy. Sample in this research consists of 46 non financial companies which listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) from 2009 until 2011. This research uses multiple linear regression to test the hypothesis. Result of this research shows that asset structure, profitability,size and investment opportunity set have an effect towards debt policy. In the other hand, insider ownership, institutional ownership, dividen policy, firm growth and business risk do not have an effect towards debt policy.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENERIMAAN PAJAK WELDY FERDIANTA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research to analyze influence consciousness taxpayers, tax services, tax compliance, tax audits, tax collection, obligation to have tax number, toward tax revenue. This research conducted at Kantor Pelayanan Pajak Pratama Kalideres in the West Jakarta on 2017.This research is casual comparative sample approach taken by purposive sampling technigue with a total sample of 124 respondents. Methods of data collection on issues related to research carried out using a questionnaires. Data analysis in this research uses with SPSS program. The result showed that Tax Services and Tax compliance have influence toward Tax Revenue. But the Consciousness Taxpayers, Tax Audits, Tax Collection, and Obligation to Have Tax Number do not influence toward Tax Revenue,

MENERAPKAN MODEL ACCELERATED LEARNING DALAM PEMBELAJARAN AKUNTANSI: SEBUAH PEDOMAN UNTUK DOSEN-DOSEN AKUNTANSI SETIN SETIN
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This article aims to give an understanding that learning with accelerated learning approach is very important and explain how to design Accountancy with accelerated learning approach. The outline emphasizes on three things. First, the concept of accelerated learning. Second, model of accellerated learning. Third, the usage of accelerated learning in designing Accountancy. Accelerated learning model in this article emphasizes on the emotional side of students. There are four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is a result of collaboration between quantum teaching model (1999) and genius learning strategy model (2003).

PENGARUH INTEGRATED MARKETING COMMUNICATION TERHADAP BRAND EQUITY PADA SEBUAH BANK PEMERINTAH DI JAKARTA AULIA DANIBRATA
Jurnal Bisnis dan Akuntansi Vol 13 No 1 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The aim of the research was to gain a through knowledge of the variables influencing brand equity at state owned banks. The variable was marketing communication. It could be known the dimension shape the overall variables in relevance with assessment objectives and what the influence between variable is. Research methods used for this research were descriptive analysis which was used for qualitative variable, and verificative analysis consisted of hypothesis test by using statistical tests for causalities things. The analytical tool that being used is descriptive analysis for variables that are qualitative and verificative as hypothesis measurement by using statistic test analysis tools name structural equation model with Lisrel. The analytical units consist of the customers of the bank. The numbers of samples are 150 with random sampling techniques for the respondents. The research shown that of marketing communiction has significant influence on brand equity. It shown that in order to achieve high brand equity, the banks need to increase marketing communication.

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Yulius Kurnia Susanto

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yulius@tsm.ac.id

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Kota adm. jakarta barat,

Dki jakarta

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