cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Adie Wahyudi Oktavia Gama
Contact Email
adiewahyudi@undiknas.ac.id
Phone
-
Journal Mail Official
adiewahyudi@undiknas.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
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 189 Documents
 4   5   6   7   8 
PERKEMBANGAN AKUNTANSI GOODWILL DARI DIVERSIFIKASI MENUJU KESERAGAMAN Trisna Dwiyanti Kadek
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.284 KB) | DOI: 10.38043/jiab.v1i1.27

Abstract

This paper aims to review the prior research related to change in accounting treatment for goodwill from diversification to uniformity. Literature review is used to organize this paper. The paper discusses and compares the former accounting treatment used by countries around the world and the new IFRS treatment for goodwill. The paper highlights that the new standard has significantly changed the treatment for goodwill. According to IFRS 3, goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite this standard has created a uniformed goodwill accounting; however, there are still lots of debates due to considerable ambiguity and subjectivity which inherent in impairment test. Findings suggest that future paper should examine how financial statement preparers and auditor are dealing with this new goodwill accounting treatment.
MODERASI SENSITIVITAS ETIKA PADA HUBUNGAN HIERARCHICAL POSITIONS DAN PROFESIONALISME AUDITOR I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.204 KB) | DOI: 10.38043/jiab.v2i2.2075

Abstract

Moderasi Sensitivitas Etika Pada Hubungan Hierarchical Positions dan Profesionalisme Auditor. Profesionalisme merupakan hal mutlak yang harus dimiliki seorang auditor. Hierarchical positions (hirarki jabatan) merupakan salah satu faktor yang dapat memengaruhi profesionalisme yang dimiliki seorang auditor. Semakin tinggi jabatan seorang auditor tentu mengimplikasikan pengalaman dan profesionalisme yang dimiliki semakin tinggi. Profesionalisme juga sering dikaitkan dengan sensitivitas etika yang dimiliki auditor. Perbedaan hirarki jabatan juga akan menyebabkan perbedaan dilema etika yang akan dihadapi oleh seorang auditor. Seorang auditor yang memiliki sensitivitas etika yang tinggi tentu akan memiliki tingkat profesionalisme yang tinggi. Tujuan penelitian ini untuk mengetahui pengaruh hierarchical positions pada profesionalisme auditor dan untuk mengetahui pengaruh sensitivitas etika pada hubungan hierarchical positions dan profesionalisme auditor. Penelitian ini menggunakan data primer yang dikumpulkan melalui survei dan diolah menggunakan analisis regresi linear dengan variabel moderasi. Hasil yang diperoleh adalah hierarchical positions berpengaruh positif pada profesionalisme auditor. Selain itu diperoleh juga hasil bahwa sensitivitas etika memperkuat hubungan antara hierarchical positions dan profesionalisme auditor.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING: STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI Ni Ketut Ayu Rosiana Dewi; I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.42 KB) | DOI: 10.38043/jiab.v4i1.2141

Abstract

The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing: Case of Asset and Finance Management Body of Bali Province.The purpose of this research is 1) To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. 2) To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali 3) To know the positive influence of Ethical Sensitivity on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Data collection techniques using questionnaires. The sample in this research were 167 employee of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, descriptive statistic, determination, f-test, and t-test by software SPSS for windows. The results of the study found that 1) Professionalism has positive and significant effect on Intensity in doing Whistleblowing. 2) Organizational Commitment has positive and significant effect on Intensity in doing Whistleblowing. 3) Ethical Sensitivity has positive and significant effect on Intensity in doing Whistleblowing. Keywords: Professionalism, organizational commitment, ethical sensitivity, intensity in doing whistleblowing
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 
INTENSI MASYARAKAT BERINVESTASI PADA PEER TO PEER LENDING: ANALISIS THEORY OF PLANNED BEHAVIOR I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.349 KB) | DOI: 10.38043/jiab.v3i2.2113

Abstract

Intensi masyarakat berinvestasi pada peer to peer lending: analisis theory of planned behavior Peer to Peer (P2P) lending merupakan sebuah contoh penyelenggaraan Financial Technology (Fintech) berupa layanan pinjam meminjam uang berbasis teknologi informasi. Investasi pada Peer to Peer Landing memiliki beberapa keunggulan antara lain imbal hasil yang lebih besar, pilihan diversifikasi yang baik, serta kepemilikan yang fleksibel. Penelitian ini bertujuan untuk mengetahui intensi serta motivasi yang mendasari masyarakat Bali, khususnya kabupaten Badung untuk berinvestasi di P2P lending berdasarkan Theory of Planned Behavior, yang terdiri atas Attitude toward behavior, Subjective Norm, dan Perceived Behavioral Control. Hasil penelitian menunjukkan bahwa masyarakat Kabupaten Badung memiliki intensi yang tinggi untuk berinvestasi pada P2P Lending. Hal ini terlihat dari attitude toward behavior yang positif, dimana responden berminat untuk berinvestasi pada P2P lending. Dilihat dari subjective norm, keluarga maupun rekan terdekat responden juga mendukung untuk berinvestasi di P2P lending. Untuk perceived behavioral factors, terlihat bahwa faktor-faktor pendukung intensi masyarakat untuk berinvestasi adalah kenyamanan bertransaksi dan tanggung jawab perusahaan pengelola P2P lending, sedangkan faktor penghambat intensi untuk berinvestasi adalah tingkat risiko investasi di P2P lending yang dinilai lebih besar dibandingkan dengan investasi pada obligasi dan deposito. Kata Kunci: Peer to Peer Lending, Theory of Planned Behavior
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.
PENGARUH FEE BASED INCOME DAN TRANSAKSI E-BANKING TERHADAP PERUBAHAN LABA PADA PT. BANK PEMBANGUNAN DAERAH BALI Putu Ayuni Kartika Putri Suardana; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.754 KB) | DOI: 10.38043/jiab.v2i2.2079

Abstract

Pengaruh fee based income dan transaksi e-banking terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali. Penelitian ini dilatarbelakangi oleh bagaimana sebuah bank umum konvensional yang berstatus bank daerah menerapkan strategi meningkatkan jasa bank lainnya dengan memperbesar fee based income dan mengintensifkan transaksi e- banking sebagai langkah dalam memaksimalkan laba perusahaan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar kontribusi yang disumbangkan dari fee based income dan transaksi e-banking terhadap perubahan laba PT. Bank Pembangunan Daerah Bali. Penelitian ini menggunakan data primer dan data sekunder yang bersifat kuantitatif. Sampel yang digunakan dalam penelitian ini adalah Laporan Bulanan PT. Bank Pembangunan Daerah Bali periode 2014-2016. Teknik analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji statistik F dan uji statistik T. Hasil penelitian menunjukkan bahwa : 1) fee based income berpengaruh positif dan signifikan terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali, 2) transaksi e- banking berpengaruh positif tetapi tidak signifikan terhadap perubahan laba pada PT. Bank Pembangunan Daerah Bali. Koefisien regresi menunjukkan hasil positif dengan nilai 0,428 atau 42,8%. Hasil ini menunjukkan bahwa semaking tinggi fee based income dan semakin intensif transaksi e-banking maka semakin tinggi pula perubahan laba yang diperoleh.Kata Kunci:  Fee Based Income, Transaksi E-Banking dan Perubahan Laba
PENGARUH PRICE TO BOOK VALUE RATIO(PBV), PRICE TO EARNINGS RATIO (PER), DEBT TO EQUITY RATIO(DER), DAN RETURN ON ASSET(ROA) TERHADAP RETURNOF SHARE DARI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI PERIODE 2012-2014 Indri Diantari Ni Ketut
Jurnal Ilmiah Akuntansi & Bisnis Vol 1 No 1 (2016)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v1i1.23

Abstract

The research discusses about The Effect of Price to Book Value (PBV), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), and Return on Asset (ROA) Toward Return of Share from Mining Companies which are listing at Indonesian Stock Exchange in the Period of 2012-2014 with source of data in the form of secondary data and type of data is quantitative data obtained from financial report of mining companies which are listing at Indonesian Stock Exchange in the period of 2012-2014. The aim of this research is to find out the effect of each independent variable toward dependent variables both partially and simultaneously by using classical assumption test (normality test, multicollinearity, heteroscedasticity, and autocorrelation). Data analysis technique is using multiple linear regression analysis with the assistance of SPSS program. The result of research shows that (1) Price to Book Value (PBV) affects positively and partially toward Return of Share, (2) Price to Earnings Ratio (PER) affects negatively and partially toward Return of Share, (3) Debt to Equity Ratio (DER) affects positively, significantly and partially toward Return of Share, (4) Return on Asset (ROA) affects negatively and partially toward Return of Share, and (5) simultaneously Price to Book Value (PBV), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), and Return on Asset (ROA) affect positively and significantly toward Return of Share.
PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Made Dwi Ratna Sari; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.221 KB) | DOI: 10.38043/jiab.v4i1.2144

Abstract

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee
PRAKTIK CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA INTERCONTINENTAL BALI RESORT HOTEL: EKSPLORASI BERBASIS PENDEKATAN FILOSOFI TRI HITA KARANA Gina Putri Dianti; Luh Putu Mahyuni
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.924 KB) | DOI: 10.38043/jiab.v3i1.2095

Abstract

Praktik Corporate Social Responsibility (CSR) pada InterContinental Bali Resort Hotel: Eksplorasi Berbasis Pendekatan Filosofi Tri Hita Karana. Penelitian ini bertujuan untuk mengeksplorasi persepsi pengambil kebijakan penting terhadap CSR, motivasi pelaksanaan CSR, bentuk-bentuk praktik CSR, proses penganggaran CSR dan pelaporan CSR. Filosofi Tri Hita Karana digunakan sebagai panduan melakukan eksplorasi mengingat bahwa filosofi ini telah memperoleh legitimasi hukum berupa berbagai peraturan daerah yang mensyaratkan penerapan praktik keberlanjutan berlandaskan Tri Hita Karana. Wawancara mendalam dilakukan terhadap para pengambil kebijakan penting terkait CSR kemudian data dianalisis dengan pendekatan penelitian kualitatif untuk menjawab pertanyaan penelitian. Penelitian ini mengindikasikan bahwa: (1) CSR masih dipandang sebagai tanggung jawab moril untuk menjaga keharmonisan hubungan dengan masyarakat sekitar, (2) CSR dimotivasi oleh keinginan internal manajemen untuk berbagi dengan masyarakat sekitar tanpa bermaksud mengaitkannya dengan upaya meningkatkan pendapatan, (3) praktik-praktik CSR secara umum dapat dikelompokkan ke dalam katagori sesuai filosofi Tri Hita Karana (praktik terkait upaya mendukung kegiatan ibadah keagamaan, menjaga harmoni dengan masyarakat dan menjaga lingkungan alam), (4) CSR diperlakukan lebih sebagai biaya insidental sehingga tidak ada proses penganggaran yang baik, (5) CSR belum diungkapkan secara maksimal.  Kata Kunci: CSR, Tri Hita Karana, eksplorasi praktik CSR

Page 6 of 19 | Total Record : 189

 4   5   6   7   8 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 2 (2023) Vol 8 No 1 (2023) Vol 7 No 2 (2022) Vol 7 No 1 (2022) Vol 6 No 2 (2021) Vol 6 No 1 (2021) Vol 5 No 2 (2020) Vol 5 No 1 (2020) Vol 4 No 2 (2019) Vol 4 No 1 (2019) Vol 3 No 2 (2018) Vol 3 No 1 (2018) Vol 2 No 2 (2017) Vol 2 No 1 (2017) Vol 1 No 1 (2016) More Issue