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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Pendidikan Nasional
ISSN : 25282093     EISSN : 25281216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi artikel ilmiah baik berupa hasil penelitian maupun telaah literatur (setara dengan hasil penelitian) dibidang akuntansi, bisnis, keuangan dan ilmu ekonomi. Jurnal Ilmiah Akuntansi dan Bisnis menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perhotelan, Perpajakanan, Auditing serta Sistem Informasi Akuntansi.
Arjuna Subject : -
Articles 16 Documents
 1   2 
Search results for , issue "Vol 2 No 1 (2017)" : 16 Documents clear
FUNGSI PERENCANAAN PAJAK AGAR TERHINDAR DARI PEMERIKSAAN FISKUS nk jaya; Wayan Sunia
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v2i1.177

Abstract

Tax is one of sources of state’s revenue to fill the National Budget (APBN).  The government has the right to impose tax in order to operate a state based on the Law.  One of functions of tax impose is as the “budgeter” which is a tax impose to fill the state’s cash for the development, which is increased every year.  In other hand, revenue other than tax such as oil and gas, coal, mine and other natural resources are decreasing, therefore the revenue of tax is expected to be able to support the National Budget.  The tax collection system (especially the revenue tax (PPh) in Indonesia, it uses the Self Assessment System” which means that the government gives full looseness to taxpayers in carrying out their taxation duty, regarding the counting, paying and report their revenue tax according to the condition of the taxpayers alone.  The nature of the government is supervising, counseling, and building to the consciousness level and the honesty of the taxpayer.  People who have high consciousness and honesty mean they carry out their duties sincerely from themselves without expecting any reward directly for the people who pay it.  For the sake of Indonesian people development.  Even though, the fiscus in its function to build and supervise, it cannot be separated from the action of investigation, in order to test the obedience of taxation obligation fulfillment.  In addition, there are still other purposes for the investigation, which is for the application of objection or appeal, giving of NPWP (in occupation) or the disbandment, to establish PKP or to revoke PKP, comparison of data or information tool, negligence, incompleteness, in performing the taxation obligation is also likely for the investigation action by fiskus. On the other hand the taxpayer want to minimize to pay taxes.  In this discussion what is the tax planning in order to avoid the investigation action. Keyword: The urgency of tax Planning    
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Kadek Ria Citra Dewi; I Gede Sanica
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.922 KB) | DOI: 10.38043/jiab.v2i1.175

Abstract

The main goal of company is to improve the value of the company. The company's value can increase wealth for shareholders. Factors that may affect the value of the company are the ownership structure of the company and corporate social responsibility. This study aims to determine the effect of institutional ownership, managerial ownership, and corporate social responsibility disclosure to firm value. Firm value in this study as proxy for the value of Tobin’s Q. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2013-2015. The method of analysis in this study using multiple linier regression. The results of this study show that institutional ownership and managerial ownership does not affect the value of the firm, while the corporate social responsibility disclosure has positive affect on firm value. Keywords: firm value, institutional ownership, managerial ownership, corporate social responsibility
ZAKAT PRODUKTIF DAN PERANNYA TERHADAP PERKEMBANGAN UMKM (Studi pada LAZ el-Zawa UIN Maulana Malik Ibrahim, Malang) Khairani Miftahul; Marlina Ekawaty
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.346 KB) | DOI: 10.38043/jiab.v2i1.170

Abstract

This paper aims to know the distribution of zakat funds, both consumptive and productive, and the role of productive zakat to the development of micro-enterprise mustahik LAZ el-Zawa UIN Maliki, Malang. Descriptive and multiple regression analyzes were used against primary data collected by interviewing the LAZ board and distributing questionnaires to beneficiaries of zakat funds (mustahik) LAZ el-Zawa. The results show that the zakat fund collected is channeled for consumptive purposes in the form of scholarships, old-age charitable donations, and charity. While the form of channeling of funds for productive purposes is the provision of business capital loans with qardul hasan UMKM and mudharabah UMKM programs. In the meantime, this study found that the amount of productive zakah earned mustahik significantly influence the development of the mustahik business. Likewise, the variable length of business and gender, but the frequency attendance in coaching and age have an insignificant effect. LAZ el-Zawa needs to increase the amount of productive zakat distributed to mustahik so that the micro enterprise mustahik increase, so gradually they can switch the role is no longer as mustahik but muzakki, that is people who pay zakat. Thus productive zakat can reduce the number of poor people.Keywords: Medium, small and micro-enterprises; el-Zawa, Productive zakat
PENGARUH MACHIAVELLIAN, PEMBELAJARAN ETIKA DAN SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI DI DENPASAR Putu Wenny Saitri; Ni Nyoman Ayu Suryandari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.693 KB) | DOI: 10.38043/jiab.v2i1.180

Abstract

The responsibility of an accountant is to improve the integrity of financial statements that are expected to maintain their ethical stance. It is deemed important to examine the factors that influence the ethical behavior of accountants and accountants candidate is a student. This study replicates research Chrismastuti and Purnamasari (2004) who tried to predict the Machiavellian nature of the ethical behavior of accountants and accounting students. Machiavellian nature has long been described as an antisocial personality, which does not consider conventional morality and have low ideological commitment. Different with the other businesses in which the Machiavellian become commonplace and likely to be accepted, but in not in accounting profession. Accountants who have a high machiavellian nature will tend to accept the attitude or actions ethical dilemma. In addition, this study also uses the learning process in the subject of ethics to predict the behavior of an ethical accountant accounting students.Research was conducted on the entire university in Denpasar by respondents as many as 225 students and public accountant firm listed in Bali is 10 public accountant firm. Based on the formula slovin, then gained as much as 144 as the study sample. The technique of collecting data using questionnaires. Hypothesis testing results showed that the Machiavellian nature of the positive effect on the ethical attitudes of accounting students and accountants. While teaching ethics through ethical subjects had no effect on the ethical attitudes of students in accounting, and has no effect on Machiavellian nature of accounting students. Variable control in this study, gender, status, education and age had no effect on the ethical attitudes of students in accounting.Keywords: Machiavellian nature, Ethical Behavior, Learning Ethics, Professional Ethics Course Accountants 
PERAN AUDIT INTERNAL DAN KOMITMEN MANAJEMEN DALAM PENERAPAN GOOD CORPORATE GOVERNANCE Ketut Tanti Kustina; Devy Leviyanthie Zulianto
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.98 KB) | DOI: 10.38043/jiab.v2i1.179

Abstract

The purpose of this study to determine the extent to which the role of internal audit and management commitment in the implementation of Good Corporate Governance at the Denpasar Branch Office PT Bank QNB Indonesia Tbk. This research is research with descriptive qualitative method. Data collection techniques were conducted with interviews, and documentation studies. The results show that Good Corporate Governance is the underlying philosophy of corporate management based on GCG principles. Internal audit is a GCG tool in order for the bank to have compliance with all regulations at the office of Bank QNB denominational branch. The implementation is done periodically by the Internal Audit Unit and daily by internal control. The results are in the form of recommendations resulting from internal audits in improving the corporate governance process on risk, control, and performance management of the Bank Indonesia QNB company's organization. The role of management commitment is realized with the integrity of leadership in the implementation of Good Corporate Governance as defined in the vision, mission, organizational structure, standards and procedures and business activities of banks by all levels of bank organization, and such soft-structure of Bank QNB in implementing GCG.Keywords: Good Corporate Governance, Internal Audit, Management Commitment.
Pelaporan Keuangan pada UMKM di Surabaya (Studi Pada UKM Diah Cookies) Titis Puspitaningrum; Sri Lestari Kurniawati; Nosy Yodi Metana
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.114 KB) | DOI: 10.38043/jiab.v2i1.164

Abstract

 ABSTRACT Financial reports become one of absolute components that must be possessed by Small and Medium Enterprise (SME) as the requirement to develop business by proposing capital to the bank as the creditors. As a result, the habit of recording every business activity occurred and arranging financial report should be grown among SME. Therefore, this study attempts to put forward the importance of growing habit of recording and arranging financial report for SME in accordance to accounting standard but still using easily practical format, which is by using computerized records.The method used in this study was qualitative. The purpose of this study is to analyze the extent to which SME applies its recording of financial report as well as provide training in making bookkeeping systematically by using computer program, that is excel program. Qualitative is the type used in this study to analyze SME Diah Cookies in Surabaya. This SME is engaged in the manufacture of pastries. Based on the writer’s observation with Mrs. Diah, the owner of SME, Diah Cookies, she is able to explain the definition, interpret, and give example of the picture related to the names of the account contained in the financial reports yet only limited to capital, profit/loss, and property. The informants has done the recording despite in the simple form and also able to interpret, distinguish, and explain. They have not been able to understand by the level of exploration where business actors can estimate. However, with the additional knowledge delivered by research team based on computerized bookkeeping, SME Diah Cookies has started to carry out bookkeeping by using excel program. Key words: UKM, Financial Report

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