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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 230 Documents

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PENGARUH PENGALAMAN AUDIT DAN KEAHLIAN AUDIT TERHADAP KUALITAS HASIL PEMERIKSAAN Aang Syahdina
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to test the influence of empirical experience and expertise to the Quality Auditor examination results in the Inspectorate General of Ministry of Health of the Republic of Indonesia. Population study of 200 respondents based on employment data Inspectorate General of Ministry of Health of the Republic of Indonesia in 2009. By using the technique non-probability sampling the number of questionnaires that Return of 135 questionnaires, but only 122 questionnaires were deemed eligible for further analyzed. Result of this research findings, that: (1) auditor experience variables explain variations in the quality of the best audit results of more than 29 percent with the alpha level of less than 0.01. Variable coefficients auditor marked positive experience with the results of the t test showed that alpha level of less than 0.01. This means that the quality of audit results will be increased with the number of auditor experience, both related to the number of the assignment, the task force is audited, the audit task complexity and that experienced by auditors, (2) that expertise auditors also have a positive and significant effect on the quality of results audit. Regression analysis related hypothetical second test of this research result in adjusted R2 of 0.314, which means about 31 percent of audit quality variation explained by factors expertise auditors. Variable coefficients are positive auditor expertise and significant at the alpha level of less than 0.01. In general, two conclusions of this research is consistent with the results of previous research. Results of this research is also in line with the standards and normative provisions that apply this regard technical expertise and non-technical and experience requirements as for someone to say professionals in the field of auditing. (3) This study also found that together the expertise and experience of auditors and the significant positive effect on the quality of examination results. Multiple Regression is used to test the hypothetical third of this research indicates that the variable experience of auditors and auditor expertise together explain variations in the quality of audit results of more than 41 percent of the F test showed that alpha levels below 0.01. All coefficients are independent variables with a positive test result indicates a level of alpha is less than 0.01. The findings confirm that this expertise includes technical skills and non-technical as well as the same importance in improving the quality of audit results. Keywords: non-probability sampling, auditor experience, auditor experience, the quality of audit results

PENGUNGKAPAN AKTIVITAS GREEN SUPPLY CHAIN MANAGEMENT PADA PERUSAHAAN KATEGORI EMAS PROPER 2013 – 2014 Temy Setiawan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The problems with the environment which has grabbed the public attention is the main reason for the development of green supply chain management.Companies need to take parts in this continuous development. One efforts which has been done is to disclose of environmental activities in sustainable reporting.This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of green supply chain management into 4 categories : green purchasing; eco design; reverse logistic and regulator.This is a qualitative research. The researcher conducts an analysis on 6 companies listed in 2013 PROPER with gold predicate.This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is legislation and regulator pressure andPT. Medco E&P Indonesia which has devoted most of their activities to environmental issues. All of the company has achieved the environmental performance and few companies have increasing net income.There is a very limited research focused on companies activities as related to green supply chain management. This research will explain the specific environmental activities in which companies are focused on in responding the green supply chain management.Keywords :green supply chain management; green purchasing; eco design; reverse logistic and regulator.

REVISI PSAK NO. 31 Herry Hutabarat
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Recently banking industry has become general financial-service providers not only in its traditonal role as intermediator role, but including as payments role, guarantor role, risk management role, investment banking role, saving/investment advisor role, safe keeping role, agency role, policy role among others. Banking industry in Indonesia still has more significant role as sources of finance than the equity markets in economic development. We agree that acccounting has responsibility and must respond to the ever changing information needs of stakeholders. From experience based on research of PT Bank Mandiri Tbk, which was published since 2005 to 2007, we realize that Indonesian Financial Standard Accounting Statement no. 31 for banking industri (PSAK no.31), has no longer accomodated the measurement, disclosure and auditing of Banking Industry services. Similar isusses have happened when we have compare PSAK no. 31 to International Financial Accounting Standards. Due to such issues, the Revision of PSAK no. 31 is extreemely needed. Keywords : Revision, PSAK No.31, Banking Industr

PERSEPSI TENTANG AKUNTANSI: STUDI KUALITATIF DALAM KONTEKS STIKOM SURABAYA Eka Yuliana
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: Accounting is one of favorite subject for high scholl students who are interested in the socio-humanistic field of study. The accountant profession is also considered by community having broader job opportunities. However, accounting professionals are still limited, as in Stikom Surabaya where the numbers of new accounting students are lesss than other majors. This fact needs to be explored so accurate reasons can be identified and particular information on the less interest on studying accountancy in Stikom Surabaya can be provide for further considerations. Therefore, this study applied qualitative analysis with an interpretive approach. The techniques for data collection where data collection where through Focus Group Discussion (FGD) and interviews. The respondents where 29 people consisting of high school students (class) XII, prospective applicants, accounting students in all levels, non accounting students, accounting teachers, school counsellors and parents. As the resulst, this study councluded that each participant had different perceptions on accounting study and the accounting profession. Most respondents argued that accounting profession dealt with number, had in door office activities, a boring job and serious profession and had no sense of humor. Overall, an accountants is considered as an introvert person. The respondent also conveyed that accounting subject was difficult owing to many calculations and formulas, that the accounting carrier was not prospective for the next 10 years and that the proffesion had highest risk that other professions. Moreover, the respondents mostly had no information that Stikom Surabaya provides accounting study. They just acknowledged that Stikom was imaged as the campus of engineering, information technology and design. Keyword : Accountant profession, accounting department, perception about accounting ABSTRAK: Jurusan akuntansi adalah salah satu jurusan favorit yang diminati siswa SMA pada bidang Soshum dan profesi akuntan adalah profesi dengan peluang kerja yang luas. Akan tetapi tenaga profesi akuntan masih minim dan hal ini juga berdampak pada Stikom Surabaya dengan jumlah mahasiswa baru pada jurusan akuntansi paling sedikit peminatnya dibanding dengan jurusan lainnya. Hal ini perlu digali dari persepsi masyarakat tentang akuntansi yaitu profesi dan kuliah pada jurusan akuntansi agar dapat memberikan informasi penyebab tentang sedikitnya minat studi pada jurusan akuntansi Stikom Surabaya. Surabaya. Analisis kualitatif dengan pendekatan intrepretif dilakukan dalam penelitian ini. Teknik yang digunakan adalah dengan Focus Group Discussion (FGD) dan wawancara. Sejumlah 29 informan diwawancarai yang terdiri dari siswa SMA kelas XII, calon pendaftar, mahasiswa aktif jurusan akuntansi semua tingkat, mahasiswa aktif jurusan non akuntansi, guru akuntansi, guru bimbingan karir dan orang tua. Hasil penelitian diperoleh bahwa persepsi tentang akuntansi dan profesi akuntan berbeda-beda. Sebagian besar informan berpresepsi bahwa akuntansi adalah pekerjaan yang hanya berkutat dengan angka dan hanya duduk di dalam ruangan sepanjang hari dan profesi akuntan adalah profesi yang membosankan, terlalu serius, tidak memiliki rasa humor dan akuntan adalah pribadi yang introvert. Mata pelajaran akuntansi itu sulit dan banyak hitungan dan rumusnya dan karir pada bidang akuntansi tidak prospek untuk 10 tahun kedepan dan resikonya lebih besar dari profesi lainnya. Hasil penelitian juga menunjukkan bahwa sebagian besar informan menyatakan tidak mengetahui bahwa di Stikom Surabaya terdapat jurusan akuntansi dan menurut mereka imagenya adalah kampus teknik, teknologi informasi dan desain.Kata Kunci: Profesi Akuntan, Kuliah Jurusan Akuntansi, Persepsi Tentang Akuntansi

INTEGRASI BALANCED SCORECARD DENGAN COSO ENTERPRISE RISK MANAGEMENT FRAMEWORK Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Companies in the 21st century face a complex business environment, full of opportunities, but pitted with the risks, in which they should make effective business decisions, improve interpersonal relations, meet societal obligations with the right strategy and manage risks. To overcome those challanges, the company needs management tools that can help the company to achieve its objective. Balanced Scorecard (BSC) dan COSO Enterprise Risk Management (ERM) Framework are management tools that are well-recognized and accepted among academicians and more importantly business leaders. They link the high level corporate strategies as determined by top level management with the day-to-day activities of the employees within the organization. Surprisingly, most of companies view BSC and COSO ERM as separate, unrelated management initiatives. In this article, we studies the feasibility of integrating BSC with the COSO ERM Framework, the framework for state-of-the art risk management, similiar to the way the BSC can be integrated with a variety of business management frameworks and methods. The integration of these two management tools (BSC and COSO ERM Framework) is a natural step in the evolution of corporate management.Keywords: Balanced Scorecard, COSO Enterprise Risk Management Framework, Strategic Management System, Risk Management, Key Performance Indicators, Key Risk Indicators.

APLIKASI BEYOND BUDGETING YANG DIDUKUNG “ARIMA” TIME SERIES MODELING DALAM MEMREDIKSI PENDAPATAN JASA UNTUK EFEKTIVITAS PENGENDALIAN MANAJEMEN PADA KONSULTAN ”SMC” SURABAYA Wiyono Pontjoharyo
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i2.777

The rising pressure of competition put more demands to plan and control better as well as delivering the right quality of products and services. Therefore, the implementation of management control systems through budgeting should be one of the best solutions for business effectiveness, moreover for the long run, the business sustainability. The application of beyond budgeting by using the ARIMA time series modeling is the most appropriate and reliable result in revenue planning for the effectiveness of management control systems in SMC consulting firm, as the local business potential to exist in coming tougher competition. This study reveals that the right design of beyond budgeting will enhance the SMC to perform better from the traditional incremental budgeting. It is because the beyond budgeting provides the broader freedom to be creative in reaching the best effort of the human resources involved, under the appropriate support of information technology and the well implemented of result control in management control system. By having a better controlled performance through the developing of beyond budgeting process should preserve the business sustainability to be contributed into national competitive advantage. Key words: management control systems, beyond budgeting, ARIMA (Autoregressive Integrated Moving Average) time series modeling, business sustainability

PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE Markus Djohan Utama; Devica Pratiwi
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

PERILAKU PERUSAHAAN DALAM PEMANFAATAN FREE CASH FLOW Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 1 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this article is to explain how company behaviors to manage free cash flow. Accordingly, free cash flow is the amount of cash that a company has left over after it has paid all of its expenses, including investments. The shareholder as the owner of the company delegate authority to the manager (agent), so that it creates variousity of interest among them the so-called `Agency Conflict'. The Shareholder and manager always maximize their income so that it can bring company behavior out reflecting on their policy.Keyword; free cash flow, debt policy, dividend policy, agency cost.

PENGARUH ROLE OVERLOAD TERHADAP BURNOUT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI: STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI Budi Hartono Kusuma
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: One of the items of Sustainable Development Goals is health and well-being. Burnout is a condition of psychological stress syndrome that will adversely affect overall health. This study aims to provide empirical evidence about the positive influence of role overload on burnout. This study also wants to prove the role of spiritual intelligence as a moderating variable. Respondents in this study are undergraduate students of accounting program at a private university in Tangerang area. This research has proved the positive influence of role overload on burnout. The role of spiritual intelligence as a moderating variable that weakens the positive influence of role overload on burnout has also successfully been proven through this research. Keyword : Role overload, burnout, spiritual quotient, sustainable development goals ABSTRAK: Salah satu butir dari Sustainable Development Goals adalah kesehatan dan kesejahteraan. Burnout adalah kondisi sindrom stres psikologis yang akan mempengaruhi kesehatan secara keseluruhan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh positif role overload terhadap burnout. Penelitian ini juga ingin membuktikan peran kecerdasan spiritual sebagai variabel moderasi. Responden dalam penelitian ini adalah mahasiswa program studi S1 akuntansi pada sebuah universitas swasta di wilayah Tangerang. Penelitian ini telah membuktikan pengaruh positif dari role overload terhadap burnout. Peran kecerdasan spiritual sebagai variabel moderasi yang melemahkan pengaruh positif role overload terhadap burnout juga telah berhasil dibuktikan melalui penelitian ini. Kata kunci: Role overload, burnout, kecerdasan spiritual, sustainable development goals.

ANALISIS PENGARUH PENEMPATAN TERHADAP KINERJA KARYAWAN DI PT. AQUA GOLDEN MISSISSIPI, JAKARTA Maurits Sipahutar
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Berhasil atau tidaknya tujuan perusahaan tergantung dari orang – orang yang ditempatkan untuk mengisi jabatan tertentu dan harus sesuai pada bidang keahliannya. Tujuan penelitian ini adalah ingin mengetahui pengaruh faktor – faktor penempatan terhadap kinerja karyawan di PT. Aqua Golden Mississippi, Jakarta. Data yang digunakan adalah data primer yaitu dengan cara mengajukan daftar pertanyaan dan observasi kepada karyawan PT. Aqua Golden Mississipi sebanyak 30 orang sebagai obyek penelitian. Dari hasil penelitian dapat ditarik kesimpulan bahwa kinerja karyawan PT. Aqua Golden Mississipi, Jakarta dipengaruhi secara nyata oleh penempatan karyawan. Secara lebih terinci, kinerja karyawan PT. Aquq Golden Mississipi, Jakarta, dipengaruhi secara nyata oleh faktor – faktor penempatan karyawan, bakat karyawan dan minat karyawan.Kata kunci: Kinerja, penempatan, bakat, minat karyawan

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Contact Name
Ernie Riswandari

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+6281387005908

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jab@ubm.ac.id

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA