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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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ARAH PENGEMBANGAN ILMU AKUNTANSI DALAM BINGKAI FILSAFAT ILMU GAGARING PAGALUNG
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1588.44 KB) | DOI: 10.34208/jba.v3i1.499

Abstract

Grothi seanton! (kenalilah dirimu!), slogan socrates yang memperkenalkan peran sentral manusia dalam berfilsafat yang merubah cara pandang filsafat dari mengamati alam semesta ke pengamatan hakekat manusia dan kemanusiaan. Manusia sebagai mahluk homosapiens telah mampu menghasilkan hakekat ilmu pengetahuan yang dilandasi atas ontologi, epistemologi, dan aksiologi. Pada perkembangan ilmu dan penelitian akuntansi, landasan ilmu pengetahuan tersebut telah dipraktikkan, karena pandangan akuntansi dalam konteks telah dipraktikkan dalam bentuk socially constructing reality (masukan) dan socially constructed reality (keluaran) sebagai suatu ilmu sosial. Perkembangan akuntansi yang relatif mudah telah berkembang dengan mengadopsi landasan teori dari berbagai disiplin ilmu sosial, sehingga akuntansi sekarang ini dapat dijelaskan dalam berbagai paradigma (multiple paradigm science), seperti paradigma antropolgi (induktif), The true income (deduktif), model keputusan, perilaku pasar agregate, dan pemakai individual.
KEPATUHAN WAJIB PAJAK KOPERASI RADEN ALEM JANITRA
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (72.988 KB) | DOI: 10.34208/jba.v21i1.501

Abstract

Tax has a big role as a source of state revenue. Tax has a big role as a source of state revenue. Because taxes have an important role,then the tax sector revenue to be something that is reliable, when the natural resource sector revenue unreliable. Indonesia is one country that has problems related to the lack of awareness of taxpayers to pay taxes. The impact of a lack of public awareness in fulfilling obligations is not achieving the percentage of tax revenue in accordance with previously determined. This study aims to examine the effect of the application of the modernization of the tax administration system, knowledge of taxation and tax sanctions on taxpayer compliance.
PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN MIA TRI PUSPITANINGRUM; EINDYE TAUFIQ; SATRIA YUDHIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (157.288 KB) | DOI: 10.34208/jba.v21i1.502

Abstract

The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.
KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND THEORY: STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA M. ADAM PRAYOGA; EKA SUDARMAJI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (150.831 KB) | DOI: 10.34208/jba.v21i1.503

Abstract

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the 2015-2017 research period. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.
PERAN CORPORATE GOVERNANCE DAN KARAKTERISTIK MANAJER DALAM MANAJEMEN LABA SEPTIVIANI BHAYANGKARI; LAILAH FUJIANTI; TRI ASTUTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (102.702 KB) | DOI: 10.34208/jba.v21i1.504

Abstract

This research with an objective to verify the correlations between corporate governance, manager characteristics and company size to the profit. The corporate governance which includes board of commissioners, audit committee and board of directors. Whereas manager characteristics that's being used is managerial educations. The number of samples that's in use are 14 industrial and chemical companies which shares are registered in Bursa Efek Indonesia in the period of 2015-2017. Based on the research results, shows that the board of commissioners variable is significantly effecting the profit managements. This proves that board commissioners are adequate to subdue the actions of earnings management. While audit committee, board of commissioners, managerial educations and company size to the profit doesn't show same significant effects to earnings management as board commissioners does.
TATA KELOLA PERUSAHAAN DAN NILAI PERUSAHAAN CYNTHIA LAVENIA YOHENDRA; MEINIE SUSANTY
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (166.253 KB) | DOI: 10.34208/jba.v21i1.505

Abstract

The purpose of this research is to provide empirical evidence about the influence of managerial ownership, independent board of commissioners, audit committee, institutional ownership, size, debt to equity ratio, return on equity, liquidity and dividend payout ratio on Tobin’s Q as a measure of firm value. Sample of this research are 57 non financial companies listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during the research period 2014 until 2016, thus totaled 171 data. Data were analyzed using multiple regression method. The empirical evidence of this research indicated that debt to equity ratio have significant influence with negative direction of the relationship while, return on equity and dividend payout ratio have significant influence on firm value with positive direction of the relationship. Besides that, managerial ownership, independent board of commissioners, audit committee, institutional ownership, size, and liquidity have no significant influence on firm value.
RASIO KEUANGAN UNTUK MENGUKUR ASOSIASI LIKUIDITAS, STRUKTUR MODAL, DAN KUALITAS AKTIVA DENGAN PROFITABILITAS BANK: ANALISIS KORELASI KANONIKAL EKO WIDODO LO
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1253.216 KB) | DOI: 10.34208/jba.v3i1.509

Abstract

Kondisi keuangan dan kemampuan bank dalam menghasilkan laba dapat dipandang dari berbagai aspek yaitu aspek likuiditas, kualitas aktiva, struktur modal dan profitabilitas. Diantara ke empat aspek tersebut mungkin terdapat asosiasi. Penelitian ini akan meneliti apakah terdapat asosiasi antara likuiditas, kualitas aktiva, dan struktur modal terhadap profitabilitas.
PENGARUH KEPUASAN GAJI, KEPUASAN KERJA, DAN KOMITMEN ORGANISASI TERHADAP INTENSI KELUAR: PENGUJIAN EMPIRIS MODEL TURNOVER LUM et. al. HARIF AMALI RIVAI
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1368.625 KB) | DOI: 10.34208/jba.v3i1.510

Abstract

This study examines both direct and indirect effect pay satisfaction, job satisfaction, and organizational commitment upon the turnover intentions. A number of models have been develop to explain turnover behavior. The common theme that emerges from these models is that turnover behavior is a multistage process taht includes attitudinal, decisional, and behavioral component. The purpose of this study was to assess what model accurate portrays the relationship among pay satisfaction, job satisfaction, and organizational commitment upon the turnover intentions. The respondents were nurses. The sampling method used convenience sampling. There are 180 questionnaires was distributed, 168 was returned, nevertheless 132 questionnaires (73%) was entered analysis. Data analysis research that used is structural equation modeling with AMOS program aplicantions. The hypothesized relationship was formulated as a causal model. The result of the study supported that job satisfaction has an indirect influence on the intentions to quit, and organizational commitment has direct effect on turnover intent. This finding also supported that pay satisfaction had both direct and indirect effect on turnover intent. Job satisfaction was a significant antecedent to organizational commitment and variable that highes correlation on turnover intent.
PENGARUH BUDAYA TERHADAP PERBEDAAN SISTEM/PRAKTEK AKUNTANSI DAN PROSES HARMONISASI STANDAR AKUNTANSI INTERNASIONAL KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.875 KB) | DOI: 10.34208/jba.v3i1.511

Abstract

This paper considers the impact of culture on accounting practices. The study of culture and cultural dimension by Hofstede (1980) is reviewed, together with the application of these ideas to accounting, particularly in the work of Gray (1988) and Perera (1989). This paper also attempts to explain the harmonization of accounting standars, which is developed by The International Accounting Standards Committee (IASC), especially for inflation accounting standard
STUDI EMPIRIS PENGARUH KEPUASAN KERJA TERHADAP KINERJA INDIVIDUAL DWI MARYANI; BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1932.015 KB) | DOI: 10.34208/jba.v3i1.512

Abstract

Penelitian ini memberikan perhatian pada aspek implikasi dari kepuasan kerja, terutama dalam hal ini adalah aspek kinerja. Meskipun banyak pendapat yang menyatakan bahwa ada hubungan positif antara kepuasan kerja dengan kinerja individual, misal Parker dan Kleemeir (1951) Vroom (1960) dan Strauss (1968). Penelitian yang menguji hubungan antara kepuasan kerja dengan kinerja hasilnya masih tidak jelas. Misal, berdasarkan meta analisis yang dilakukan dalam penelitian Iffaldano dan Muchinsky (1986) ditemukan korelasi yang tidak signifikan antara kedua variabel tersebut. Penelitan Ostroff (1992) memberikan bukti empiris bahwa kepuasan kerja tidak mempunyai hubungan signifikan dengan peningkatan kinerja individual, melainankan mempunyai hubungan signifikan dengan peningkatan kinerja secara oganisasional.

Page 36 of 68 | Total Record : 673

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