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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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STRATEGI PROGRAM STUDI AKUNTANSI UNIVERSITAS BUNDA MULIA DALAM MENGHADAPI KONVERGENSI IFRS 2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The Indonesian Institute of Accountants (IIA) plans to implement the IFRS convergence in 2012 has created a big challenge for several parties, including the accounting education sector in Indonesia. The industry sector hopes that the future accounting graduates will have sufficient knowledge of International Financial Reporting Standards (IFRS). This of course has brought a rather substantial impact for the development of the educational sector in universities, including Bunda Mulia University. This research is a qualitative research that explores which strategies should be used by the Accounting Program at Bunda Mulia University in order to deal with the IFRS convergence 2012, along with the obstacles that the Accounting Program may face with this convergence.To achieve this goal, a questionnaire was distributed and in-depth interviews were conducted to all active accounting lecturers teaching in the odd semester of 2011/2012. The result of this research is expected to give a profile that illustrate the strategies that the Accounting Program at Bunda Mulia University implement to deal with the IFRS convergence 2012.Keywords: IFRS Convergence 2012, Strategy, Accounting Curriculum, International Financial Reporting Standards, IFRS integration.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, SET KESEMPATAN INVESTASI (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The quality of earnings reported in the financial statements is one of the key factors to make a decision. This study aims to examine the effect of the mechanism of Good Corporate Governance (GCG), which is proxied by board of commissioner and institutional ownership, the investment opportunity set and the size of the company to the quality of earnings.The sample used in this researchwere LQ45 companies listed at the Indonesia Stock Exchange during 2012-2015.Samples are collected by purposive sampling and resulted in 15 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).The results of this research showed that the institutional ownership has a significant influence to the quality of earnings, while board of commissioner, investment opportunity set and the size of the company has no significant influence to the quality of earnings.Keywords : good corporate governance, board of commissioner, institutional ownership, investment opportunity set, size of the company, quality of earnings.

STRATEGI MANAJEMEN LABA MELALUI PENERAPAN KEBIJAKAN AKUNTANSI DAN DERIVATIF Nosami Rikadi
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This Topic is to examine the effects of discretionary accounting accrual decision and financial derivative uses on earning management. We investigate whether derivatives with hedging and discretionary accrual choices are used as income smoothing substitutes. We test this hypothesis with firms primarily engaged in oil exploration and drilling since we can identify two kinds of risks that can cause earnings volatility such as oil price risk and exploration risk. The firms can hedge oil price risk with derivative instrument but there are no markets comparable to oil futures markets in which a firm can hedge the risks it bears for oil exploration. Discretionary accrual choices can be used to reduce variability in earning induced by the exploration risk and both discretionary accruals and hedging can reduce earning variability associated with oil price fluctuation. However, we find that not all firms hedge all oil price risk they face, but instead appear to achieve some benchmark level of earning volatility. The results show that firms are more likely to hedge the higher level of exploration they face. And also suggest that firms use derivative and discretionary accruals as partial substitutes to smooth earnings.Keywords : Earning Management, Discretionary accrual, Hedging, Income smoothing

PENGARUH EFEKTIVITAS PENERAPAN e-FILING DAN MODERNISASI SISTEM PERPAJAKAN INDONESIA TERHADAP EFEKTIVITAS PEMROSESAN DATA PERPAJAKAN Yohanes Mardinata Rusli
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The tax e-filing system is a method of reporting tax returns that are carried out electronically or online through the Directorate General of Tax's website (DGT Online), or through other official e-Filing channels that have been determined by the government through laws and government regulations. the existence of an e-filing system online system then you do not spend the time necessary to come to the tax office to wait in the process of tax payment This study aims to determine the effect of the effectiveness of the implementation of tax e-filing and the modernization of the Indonesian tax system on the effectiveness of tax data processing for individual taxpayers in area of the Bunda Mulia University. This study uses quantitative analytical research methods, where data is obtained through the distribution of questionnaires to individual taxpayers in the Bunda Mulia educational foundation environment in Jakarta. The amount of respondents who used a total of 120 respondents. The questionnaire data obtained was processed using Statistical Product and Service Solutions (SPSS) software version 24. The results of this study indicate: (i) The effectiveness of the application of e-filing systems carried out by DGT assessed by taxpayers has a significant positive effect on the effectiveness of tax data processing. (ii) The modernization of the Indonesian Tax System that is consistently carried out by the DGT in the eyes of a taxpayer's perception has a significant positive effect on the effectiveness of tax data processing. This research contributes to assist and support the implementation of e-filing systems organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxes (DGT). In addition, the use of information technology in taxation is expected to improve services to taxpayers, both from quality and time so that it is more effective. Keyword : e-filing system, modernization of taxation system, taxation data processing, Indonesian taxation. ABSTRAK: Sistem e-filing pajak merupakan cara pelaporan Surat Pemberitahuan (SPT) pajak yang dilakukan secara elektronik atau online melalui website Direktorat Jenderal Pajak (DJP Online), maupun melalui saluran e-Filing resmi lainnya yang sudah ditetapkan oleh pemerintah melaui undang-undang maupun peraturan pemerintah. Dengan sistem e-filing ini sudah menganut sistem online, maka anda tidak perlu repot lagi datang ke kantor pajak untuk mengantre dalam proses pembayaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh antara efektivitas penerapan e-filing perpajakan dan modernisasi sistem perpajakan Indonesia terhadap efektivitas pemrosesan data perpajakan bagi wajib pajak orang pribadi di lingkungan yayasan pendidikan Bunda Mulia. Penelitian ini menggunakan metode penelitian analitis kuantitatif, dimana data diperoleh melalui penyebaran kuisioner kepada wajib pajak orang pribadi pada lingkungan yayasan pendidikan Bunda Mulia di Jakarta. Jumlah responden yang digunakan sebanyak 120 responden. Data kuesioner yang diperoleh tersebut diolah dengan dengan menggunakan software Statistical Product and Service Solutions (SPSS) versi 24. Hasil penelitian ini menunjukkan adanya: (i) Efektivitas penerapan sistem e-filing yang dijalankan oleh pihak DJP yang dinilai oleh Wajib Pajak yang bekerja di Yayasan Bunda Mulia di dalam menjalankan kewajiban perpajakannya berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. (ii) Modernisasi Sistem Perpajakan Indonesia yang dijalankan dengan konsisten oleh Pihak DJP dimata persepsi seorang Wajib Pajak berpengaruh positif secara signifikan terhadap efektivitas pemrosesan data perpajakan. Penelitian ini memiliki kontribusi di dalam membantu dan mendukung program penyelenggaraan sistem e-filing yang diselenggarakan oleh Kementerian Keuangan Republik Indonesia, khusunya Direktorat Jenderal Pajak (DJP). Selain itu, penggunaan teknologi informasi dalam perpajakan diharapkan meningkatkan pelayanan terhadap Wajib Pajak, baik dari kualitas maupun waktu sehingga lebih efektif. Kata Kunci: sistem e-filing, modernisasi sistem perpajakan, pemrosesan data perpajakan, perpajakan Indoneia.

PERAN INTERNAL DAN EKSTERNAL AUDIT SEBAGAI BAGIAN dari PENERAPAN GOOD CORPORATE GOVERNANCE (Studi Kasus: PT. Bank Mandiri, Tbk) Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

With the implementation of GCG, it is expected to maintain the control of the company that can reduce the possibility of mismanagement and create added value for the stakeholders of optimal business. Through the help of internal and external auditors, the company is expected can provide the assurance to stakeholders that management is acting in the best way, so that business processes implemented in accordance with the concept of Good Corporate Governance to achieve growth and profitability in the long run and win the global business competition.Key words : Good Corporate Governance, internal and external auditors

ANALISIS KOMPARASI UNTUNG-RUGI PPh FINAL UKM (PP 46 TAHUN 2013 ) VERSUS MENGGUNAKAN NORMA PERHITUNGAN Irwan Irwan
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.v7i1.774

Based on official data from the Ministry of cooperatives and SMEs (Small Medium enterprises) in Indonesia at this time, the number of SMES reached 56,5 million units. Almost 90% of the economy in Indonesia in contributed by SMES.As a means of taxation and Government doing extensification assignment tax regulated through Government Regulation (PP) No. 46 2013 to capture tax revenue from the sector SMEs and this rule makes it easier for SMES to conduct tax obligations. So in the SME sector pemajakan it is important to pay attention to how many release its gross per month from his business according to article 3 paragraph 2 PP No. 46 by 2013.The author would like to calculate (take into account) the extent to which tax savings that can be obtained by the taxpayers in this SME sector when applying the PP 46-year 2013. One way to compare with the use of different calculation of Norms.Based on the results of the study that the Taxpayers for Private Persons using the Net Income Calculation Norms, in general the imposition of final income tax of 1 percent of the circulation enterprises will benefit because reduced tax burden, the advantage is so large, it is also easy to do the calculation. In contrast to the private taxpayer groups user norm calculation under Rp 500,000,000, application of PPh final did not provide excess profits because of this group of calculation by using the norm became the main choice. Keyword : Comparisons of profit and loss, PPh Final SME (46 PP 2013), Norm Calculation

PENGARUH PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP ASIMETRIS INFORMASI DENGAN KUALITAS AUDIT DAN FUNGSI INTERNAL AUDIT SEBAGAI VARIABEL PEMODERASI Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1960

Abstract: The study aims to test the influence of negative risk disclosure against information asymmetry and test the role of internal audit function and the specialization of auditors in strengthening the negative influence of risk disclosure against information asymmetry. The research samples consist of 281 companies listed on the Indonesia Stock Exchange (IDX) in 2016. The method of analysis used in this research is the method of regression analysis of moderating by using STATA analysis tool version 13. The results showed that the disclosure of risk has a negative and significant effect on information asymmetry, while internal audit functions and auditors ' specializations cannot strengthen the negative influence of risk disclosure against asymmetry Information. Keywords: Disclosure, information asymmetry, internal audit function, specialisation of Auditors Abstrak: Penelitian ini bertujuan untuk menguji pengaruh negatif pengungkapan risiko terhadap asimetri informasi dan menguji peran fungsi internal audit dan spesialisasi auditor dalam memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi. Sampel penelitian terdiri dari 281 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi dengan menggunakan alat analisis STATA Versi 13. Hasil penelitian menunjukkan bahwa pengungkapan risiko berpengaruh negatif dan signifikan terhadap asimetri informasi, sedangkan fungsi internal audit dan spesialisasi auditor tidak dapat memperkuat pengaruh negatif pengungkapan risiko terhadap asimetri informasi. Kata Kunci: pengungkapan risiko, asimetri informasi, fungsi internal audit, spesialisasi auditor.

PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC Karjiman Rahim; Ahmad Subaki; Sumardi Sumardi
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1923

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018 Nikki Kwok; Andi Gunawan Kwok
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1976

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

ANALISIS FINANCIAL DISTRESS : OPERATING CAPACITY, LEVERAGE, DAN PROFITABILITAS Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 13, No 1 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i1.1914

Abstract: The purpose of this study is to anticipate the occurrence of corporate financial difficulties, and to determine the effect of operating capacity, leverage, and profitability on financial distress in goods and consumption industry companies The population in this study used goods and consumption industry companies listed on the Indonesia Stock Exchange in 2015-2018, using purpose sampling data collection techniques, the sample in this study were 44 companies with a period of 4 years. The results of this study prove that simultaneously operating capacity, leverage and profitability significantly influence financial distress. While partially operating capacity and leverage does not affect financial distress, while profitability peroxided with return on equity has an influence on financial distress. Keywords; Financial Distress, Operating Capacity, Leverage, Profitability, Return on Equity Abstrak: Tujuan daripada penelitian ini untuk mengantisipasi terjadinya kesulitan keuangan perusahaan, dan untuk mengetahui pengaruh operating capacity, leverage, dan profitabilitas terhadap financial distress pada perusahaan industri barang dan konsumsi. Populasi yang dalam penelitian ini menggunakan perusahaan industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018, dengan menggunakan teknik pengumpulan data purposive sampling, sampel pada penelitian ini sebanyak 44 perusahaan dengan periode 4 tahun. Hasil penelitian ini membuktikan bahwa secara simultan operatimg capacity, leverage dan profitabilitas berpengaruh terhadap financial distress. Sedangkan secara parsial operating capacity dan leverage tidak berpengaruh terhadap financial distress, sedankan profitabilitas yang diproksi kan dengan return on equity memiliki pengaruh terhadap financial distress. Kata kunci: Financial Distress, Operating Capacity, Leverage, Profitabilitas, Return on Equity

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Ernie Riswandari

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+6281387005908

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

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Kota tangerang,

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