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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 238 Documents

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TEORI KENDALA SEBAGAI ALAT PENGUKURAN KINERJA Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Classifying accounting information for internal users of an organizations is one way to support the needs of information for managers. Managerial accounting has three main objectives, namely: (1) provide information for planning activities of the organization; (2) provide information for controlling the activity; (3) provide information to make effective decisions. Theory of constraints is a method used to perform continuous improvement in manufacturing and nonmanufacturing activity. It is characterized as a “thinking process” that begins by recognizing that all resources are limited to the most critical factor that is referred to as a constraint. One of the most interesting issues in the managerial accounting issue is the incentive-based compensation using a balanced scorecard. This research proposes theory of constraints as a performance measurement tool in the four perspectives of the balanced scorecard as an alternative to short-term measurement methods. The outcome framework in this research needs to be proceed to the next stage in upcoming researches.Keywords: constraints, performance measurement, balanced scorecard

PEMANFAATAN METODE KUANTITATIF UNTUK KELAYAKAN BIAYA DALAM AKUNTANSI Lydiawati Soelaiman
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

There are many branch of science using statistics. Since Statistics is an important tool on decision making in many conditions, it could give advantages in accounting technique. In accounting, quantitative method used to bring reasonable price based on economic condition. Based on this assumption, a study was conducted in Jakarta on construction cost prediction and its correlation to inflation variable. The output shows that there is a correlation between those two variables in linear manner. Further analysis gives a confidence interval of the correlation equation. This should be used to makes a decision, whether an establish price is reliable or not in a specific interval. The study shows that a reasonable price in construction project lays on a range depends on the number inflation index in a particular time. It also shows that a proper quantitative method could be used as a tool in an accounting process. Keywords: Quantitative method, Inflation index, Construction cost, Correlation

DETERMINASI EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BEI Rina Dameria Napitupulu
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This research aims to analyze the determination of working capital efficiency and liquidity towards profitability in the pharmaceutical companies listed on the Indonesia stock exchange. Research using quantitative research approach with the method of korelasional regression. The data of the secondary data is taken from BEI. Results of the study showed: first working capital (working capital turnover) affect to profitability (return on assets), second receivable turnover affect to profitability (return on assets), third inventory turnover affect to profitability (return on assets), fourth liquidity (current ratio) do not affect positive toward profitability (return on assets). In addition the results of the analysis show the sub sectors of the pharmacy in the period 2013-2017 to have the development of profitability (return on assets) through determination of coefficients test 62.9% of known (working capital turnover, inventory turnover, receivable turnover, current ratio) while the rest of 37.1% is affected by other variables that are not included in the regression model. While partially (individual) only working capital turnover, receivable turnover Inventory turnover, the effect on profitability (return on assets). Keyword : working capital, liquidity, profitability, pharmaceutical sector ABSTRAK: Penelitian ini bertujuan untuk menganalisis determinasi dari efisiensi modal kerja dan likuiditas terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian menggunakan penelitian kuantitatif dengan metode korelasional regresi. Data yang diambil merupakan data sekunder dari BEI. Hasil penelitian menunjukan: pertama modal kerja (working capital turnover) berpengaruh terhadap profitabilitas (return on assets), kedua piutang usaha (receivable turnover) berpengaruh terhadap profitabilitas (return on assets), ketiga persediaan (inventory turnover) berpengaruh terhadap profitabilitas (return on assets), keempat likuiditas (current ratio) tidak berpengaruh positif terhadap profitabilitas (return on assets). Selain itu hasil analisis menunjukan sub sektor farmasi pada periode 2013-2017 memiliki perkembangan profitabilitas (return on assets) melalui uji koefisien determinasi diketahui sebesar 62,9% (working capital turnover, receivable turnover, inventory turnover, current ratio) sedangkan sisanya sebesar 37,1% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi. Sementara secara parsial (individu) hanya working capital turnover, receivable turnover, Inventory turnover yang berpengaruh terhadap profitabilitas (return on assets). Kata kunci: modal kerja, likuiditas, profitabilitas, sektor farmasi

TESTING PECKING ORDER HYPHOTHESIS : FOOD & BAVERAGE INDUSTRIES YANG TERDAFTAR DI BURSA EFEK JAKARTA Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research paper is to analyze and to test capital structure and its impacted factors on the food and beverages listed companies at Indonesia Stok Exchange. The objective of this research is to test whether the variables of tangibility, firms size, profitability, growth opportunity, and financing deficit to impact on capital structure, and to address Pecking Order Hyphothesis or not. Sample are used i.e. companies are actively traded their shares at Indonesia Stock Exchange from the period of 2004-2009 . They also issue their comprehensive financial statements and at their domiciles in sourrounding Jakarta. During that periods, no merger and acquisition are taken place on that sample. Then selected companies sample are Aqua, Ades, Davomas, Delta Jakarta, Mayora, Multi Bintang, and Indofood Sukses Makmur through purposive sampling method. In this research paper that dependent variables is Capital Structure (DTA), while independent variables are Tangibility of Assets (FTA), Firm Size (SIZE), Profitability (NPM), Growth Opportunity, and Financing Deficit. The results of this paper is tangibility, profitability and financing deficit are only significantly impacted, whiles two others variables are not significantly impacted on Capital Structure. All independent variables impacted to dependent variables, Capital Structure is 79 %.Key words : Tangibility of Assets, Firm Size, Profitability, Growth Opportunity, Financing Deficit dan Capital Structure.

ANALISIS PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, TINGKAT LIKUIDITAS, DAN PROPORSI SAHAM PUBLIK TERHADAP PENGUNGKAPAN SUKARELA PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Pieter Nainggolan
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.773

As a form of accountability to investors, the company would have to disclose the information in the form of the disclosure which he did both compulsory and voluntary disclosure disclosure. For that I need to know what are the factors that affect its extensive disclosures made a voluntary disclosure primarily corporations.Regression test that has been made available that the size of the company and the proportion of public shares of influential significantly to widespread voluntary disclosure. While the level of profitability and liquidity rate did not affect significantly to broad disclosure is voluntary. To test together (with a coefficient of determination) found that the independent variables have an influence equal to 26% of the area of voluntary disclosure.So too with the greater proportion of shares owned by the public, the company will likely make a voluntary disclosure. This is in contrast to the level of profitability and liquidity. The companies that have a level of profitability and liquidity is not great bail these companies have extensive voluntary disclosure. Keywords : Total Assets, ROE (Return On Equity), Current Ratio, The Proportion Of Public Shares, Voluntary Disclosure

PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN Toto Kurniawan; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting

DAMPAK INTELLECTUAL CAPITAL TERHADAP NILAI PASAR PERUSAHAAN DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING Dennis Sutandar; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Nowadays, intellectual capital become a very valuable asset on business. Intellectual Capital is an intangible asset that can create value added and competitive advatage for the company. The value added and competitive advatage will increase investors trust that can cause the raising value of the firm. Intellectual capital was measured by Vallue Added Intellectual Capital that consist of human capital, structural capital, and customer capital. The increasing profit was measured by return on asset (ROA). ROA indicates the company abilities to generate earnings (profitability). The firm value was measured by Tobin’s Q. The population in this research using a manufacturing company, especially infrastructure, utility, and transportation listed in Indonesia Stock Exchange during the period 2013-2015. Based on purposive sampling method, 19 samples were obtained, so there are 57 of observation data. The analysis techniques use are multiple linear regresion and path analysis. The result of this research showed that: (1) Intellectual capital has a positive and significant influence toward return on assets. (2) Intellectual capital has a positive and significant influence toward firm value. (3) Return on assets has a positive and significant influance on firm value. (4) Intellectual capital has a positive and significant influence toward firm value through return on assets. Keyword : Intellectual Capital, Return on Asset, Firm Value, Tobin’s Q

PERENCANAAN STRATEGIK UNTUK TERCAPAINYA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Accountability and transparency are the main requirements for the creation of good governance (good governance) and in the institutions of democratic governance. To achieve this goal, the preparation of the strategic plan are expected as a starting point to measure the performance of Government. This paper tries to explain the simple functions of strategic planning in the form of feedback in achieving performance accountability of government institutions and how the government runs the media accountable to the public through accounting.Key words : perencanaan strategic, akuntabilitas, transparansi

ANOMALI MONDAY EFFECT PADA IHSG DI BURSA EFEK INDONESIA PERIODE 2009-2011 Oktafalia Marisa
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The likelihood of a market correction before the holidays due to the uneven distribution of information, which means a change or a rise and fall of stock prices in the market are always influenced by the information that is important and relevant. To avoid the uncertainty and mitigate risk, market participants behave better not hold shares of the holidays. This research wants to analyze whether there is influence of the holiday (holiday effect) to the Composite Stock Price Index (CSPI) in Indonesia Stock Exchange in the period 2009-2011. Researchers will use the closing price of the shares belonging to the JCI 1 (one) week prior to the holiday and 1 (one) week after the holiday. The results using dummy regression showed that discovered the existence of the phenomenon of Anomaly Holiday Effect on Stock Price Index (CSPI) in Indonesia Stock Exchange (IDX) during the observation period. Based on observation of the data that has been processed, it can be also a national holiday that has the most significant effect on the normal trading day of Eid. Where the conditions of the market after the holiday is very significant and fluctuated.Keyword : Anomali Monday effect, IHSG

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR TAHUN 2011-2013 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aims to scrutinize about the influence of corporate social responsibility ( CSR ) against tax aggressiveness on industry manufacturing sector years 2011-2013 with the use of variable control namely profitability control and leverage. The data used in this research is taken from secondary data in the form of annual report the company. Investigation at the data was done using regression test. The result of taxes that tax aggressiveness committed by a corporate not because of its profits gained a company and is not affected by the leverage that the capital which is owned by the company.While to the influence of corporate social responsibility ( CSR ) against tax aggressiveness obtained the results of the higher the disclosure of corporate social responsibility ( CSR ) undertaken company tax hence aggressiveness done by companies getting high but his influence is not significant Key Word : Corporate Social Responsibility (CSR), Effective Tax Ratio (ETR),Return on Asset, Leverage

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Contact Name
Ernie Riswandari

Contact Email
-

Phone
+6281387005908

Journal Mail Official
jab@ubm.ac.id

Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA