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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 PENYALURAN KREDIT, DANA LAINNYA DAN PENDAPATAN PERBANKAN TERHADAP PERUBAHAN MODAL PADA PT. BANK TABUNGAN NEGARA(PERSERO) TBK. Aang Syahdina
Jurnal Akuntansi Bisnis Vol 5, No 2 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

In this study, the authors examined the influence of Distribution of credit, other Funds and bank profits to changes in capital in PT. Bank Tabungan Negara (Persero) Tbk. And to analyze data Distribution of credit, other funds, Bank profits and Changes in Capital authors take data on the Financial Statements PT. Bank Tabungan Negara (Persero) Tbk period 2002-2010 per quarter. In this study, there are three variables, namely the distribution of credit, other funds (X1), bank profits (X2) as independent variables and Changes in Capital (Y) as the dependent variable. The research method used by the authors is associative method which aims to determine the causal relationship between two or more variables.Literature used in this study, among others through the study of libraries,data obtained from the central office at PT.Bank Tabungan Negara (Persero) Tbk, and onother-another.The purpose of this study was to determine influence the distribution of credit, other funds, bank profit to the changes in capital.Keywords: Distribution of credit, other Funds, Bank Profits, and Changes in Capital.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wendy Salim Saputra
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The company’s value serves as a measure of the success of the company's management in the prospect of future operations so as to realize the trust for the shareholders of the company, because if the welfare of the shareholders has been able to be met, then surely the circumstances reflect the high corporate value too. Company’s value can be influenced by several factors, such as Corporate Social Responsibility and Profitability The purpose of this research is to analyze the factors that affect the company’s value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The research method used in this research is hypothesis test that is to analyze the influence of corporate social responsibility toward company’s value and influence profitability to company’s value. The analytical method used in this research is to use multiple regression analysis with statistic package testing tool for statistical package for social science (SPSS 22) for window. The results of this study indicate that the significance level for corporate social responsibility variables is 0.012 is smaller than 0.05 so it can be concluded that corporate social responsibility variables affect the company’s value, for the profitability variable the level of significance shows the value 0.000 smaller than 0.05 so it can be concluded Profitability variables affect the company’s value. Keywords:Corporate Social Responsibility, Profitability, Company’s Value

Good Governance pada dunia Perguruan Tinggi Agung Waluyo
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

In this time, Good Governance is mandatory, just not in business corporation, but also needed in government sector, Non Government Organisation, etc. The ecencial of Good Governance is acuntability, transparancy and implementation of ethic in his duty and their function, such as corporate ethic, social ethic and nation state ethic.Good Governance in University is first step proactive action to protect from internal conflict. Good Governance Implementation is a final implementation from Risk Management, Control management and acuntability principle. Keyword : Good Governance, Perguruan Tinggi, Risk Management, Control Management

PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI : DIMENSI FRAUD PENTAGON (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UKRIDA) Kennedy Fadersair; Subagyo Subagyo
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: This research examined factors that influence the behaviour of student’s cheating by using the concept of fraud pentagon consisting of pressure, opportunity, rationalization, competence and arrogance. In collecting data using questionnaires with purposive sampling method. The regression model used in this study is the linear regression models with SPSS 24. Participants in this study were 122 accounting students in Faculty of Economics and Business Christian Krida Wacana University. The result of this research shows that simultaneously fraud pentagon have significant effect to student’s academic fraud behavior. Partially, pressure and competence have positive significant effect to student’s academic fraud behavior. Arrogance have negative significant effect to student’s academic fraud behavior. Rationalization and opportunity did not influence. Keyword : academic fraud, pressure, opportunity, rasionalization, capability,arrogance. ABSTRAK: Penelitian ini untuk menguji faktor-faktor yang berpengaruh terhadap perilaku kecurangan akademik mahasiswa menggunakan konsep fraud pentagon, yaitu tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi. Dalam pengumpulan data menggunakan kuesioner dengan metode purposive sampling. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan SPSS 24. Sampel Penelitian sebanyak 122 mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Krida Wacana. Hasil penelitian ini secara simultan menunjukkan bahwa fraud pentagon beperngaruh secara signifikan. Secara parsial menunjukkan bahwa tekanan dan kemampuan berpengaruh signifikan positif terhadap perilaku kecurangan akademik. Arogansi berpengaruh signifikan negatif terhadap perilaku kecurangan akademik. Rasionalisasi dan kesempatan tidak berpengaruh signifikan. Kata kunci : kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan, arogansi.

ANALISIS PENENTUAN HARGA JUAL BERDASARKAN METODE COST- PLUS PRICING DENGAN PENDEKATAN FULL COSTING Yuli Yuli; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose of this paper is to determine whether the determination of the selling price by PT. Logamarta Asriprima adequate when compared with the determination of the selling price based on cost-plus pricing method and to find out if there is a difference between the selling price determination PT.Logamarta Asriprima done by determining the selling price based on cost plus pricing method. This type of research in this writing is descriptive. The method of analysis in this paper is as follows: first, to explain the determination of the selling price applied by companies to collect various fees in determining the selling price of the company, the second, calculate the size of the company's cost by dividing the total cost to the company's production capacity. third, calculate the price based on cost-plus pricing method based on a full cost approach; fourth, compare prices with the company selling the determination based on the study of theory, fifth; analyze the normal selling price difference which company to use to study the theory based on cost plus pricing method, the sixth ; determine the selling price applied by calculating the difference in selling price of either company. The determination of the selling price by PT. Logamarta Asriprima inadequate treatment due to differences in marketing costs other than that there is a difference between determining the selling price of a company with a study of the theory of Rp 510, - for this type of incandescent lamp 55 PS & Rp 640, - for this type of incandescent PS 47. companies should review the method of determining the selling price applied during this time, taking into account the cost plus pricing method in determining the selling price of cost plus pricing method that provides more accurate information for decision-makingKeywords: selling price, cost plus pricing, approach to full costing

ANALISIS POS-POS DALAM PAJAK DAERAH YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DKI JAKARTA TAHUN 2010-2012 Belinda Christy Sutanto; Vivi Adeyani Tandean
Jurnal Akuntansi Bisnis Vol 7, No 2 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Regional autonomy is the right, authority, and responsibility to manage and administer own governmental matter. To run regional autonomy fully, it is essential that each district has the ability to minimise its dependence on the central government, where monetary independence becomes an important criterion to know the capability of a district to manage and administer its own area. Local tax is one of the components of own-source revenue which has the potential and considerable contribution towards revenue. Local tax which is collected is adapted with the characteristics and potentials from each district. The central place that Special Capital City District Jakarta holds as the economic, politic and cultural centre results in the high potential revenue contributed by the vehicle tax and hotel tax. The tax contribution and tax effectivity towards the own-source revenue will show that whether the related taxes have the potential to be more optimised. The object of this research is the own-source revenue, vehicle tax, and hotel tax. The method of research used is statistic study, using descriptive research design. The data collection technique used in this research is utilising secondary data collected from government institutions. The results of this research show that the total average of vehicle tax and hotel tax are greater than the increase in motor vehicle amount and hotel occupancy rate. Realisation of motor vehicle tax and hotel tax has a greater percentage average compared to the budget of motor vehicle tax and hotel tax. Additionally, vehicle tax and hotel tax also contribute considerably towards the own-source revenue.The conclusion from this research is that the motor vehicle tax and hotel tax are good sources of local tax. Motor vehicle tax and hotel tax have a good rate of increase. Additionally, motor vehicle tax and hotel tax also have positive average of tax effectivity, and also give considerably large contributions towards own-source revenue. Keywords: Own-source Revenue, Vehicle Tax, Hotel Tax, Effectivity, Contributions

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Vivi Adeyani Tandean; Piter Nainggolan
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.Keywords : tax avoidance

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL : ANALISIS KOMPARATIF PADA INDUSTRI PAKAN TERNAK DAN INDUSTRI SEMEN DI BURSA EFEK INDONESIA (2001-2007) Priyo Darmawan
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Financial function is one of the important function in company activities. Therefore, it be might be managed properly by each company, especially, dealt with its capital structure. This study considers the significance of the determinants of capital structure on a sample of Animal Feed Manufacturers and Cement Manufacturers which are public listed firms at the Jakarta Stock Exchange from 2001 – 2007. The result of this investigation shows that firms have impact variables of firm characteristics which effect the capital structure are business risk, profitability and assets structure (tangibility), and earning volatility. Also, this study investigates among the variables which are the most dominated variables on capital structure. Keywords : business risk, profitability, assets structure, debt to total assets, earning volatility, firm size, and capital structure, irrelevant and relevant capital structure theories

PENGARUH MODERASI PENDEKATAN PEMBELAJARAN DALAM MENINGKATKAN KINERJA AKADEMIK MAHASISWA MELALUI MODEL GROUP INVESTIGATION Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: International Accounting is one of the subjects in the field of Accounting which is not enough to only be studied conceptually, as well as accounting in general. International accounting requires understanding so that later it can be applied in cases related to international trade transactions. This is because in International Accounting, students must know how accounting standards applied to each country can then be harmonized through the convergence method. In addition, students must also understand the accounting for hedging transactions, the application of transfer pricing and translation. The purpose of this study was to describe the Model Group Investigation (GI) in an effort to improve accounting learning competencies of the students of the University of Bunda Mulia Academic Year 2018/2019. The aim to be achieved in this study is to develop a model of accounting learning package as a strategy that can improve the quality of accounting learning and improve student competency in accordance with the vision and mission of the study program. Data collection methods used in this study are observation methods (through experiments), tests and documentation (questionnaire collection). In the results of this study, there was an increase in student achievement in the accounting learning process with the Group investigation learning model and this positive influence was also strengthened through the choice of the learning approach method of the students. From the tests conducted, results have been obtained in the form of significant student achievement improvement Keyword : student competence, group investigation model, learning approach ABSTRAK: Akuntansi Internasional merupakan salah satu mata kuliah di bidang Akuntansi yang tidak cukup hanya dipelajari secara konseptual saja. begitu pula dengan akuntansi pada umumnya. Akuntansi Internasional memerlukan pemahaman agar nantinya dapat diaplikasikan dalam kasus-kasus yang terkait dengan transaksi perdagangan internasional. Hal ini dikarenakan dalam Akuntansi Internasional, mahasiswa harus mengetahui bagaimana standar-standar akuntansi yang diterapkan pada masing-masing Negara kemudian dapat diharmonisasikan melalui metode konvergensi. Selain itu, mahasiswa juga harus memahami akuntansi atas transaksi lindung nilai, penerapan transfer pricing serta translasi. Tujuan Penelitian ini adalah untuk mendeskripsikan Model Group Investigation (GI) dalam upaya meningkatkan kompetensi belajar akuntansi para mahasiswa Universitas Bunda Mulia Tahun Ajaran 2018/2019. Tujuan yang ingin dicapai dalam penelitian ini adalah mengembangkan model paket pembelajaran akuntansi sebagai suatu strategi yang dapat meningkatkan kualitas pembelajaran akuntansi serta meningkatkan kompetensi mahasiswa yang sesuai dengan visi misi program studi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi (lewat eksperimen), tes dan dokumentasi (pengambilan kuesioner). Dalam hasil penelitian ini, terdapat peningkatan prestasi siswa dalam proses pembelajaran akuntansi dengan model pembelajaran Group investigation dan pengaruh positif ini juga diperkuat melalui pilihan metode pendekatan pembelajaran para mahasiswa. Dari tes yang dilakukan, telah diperoleh hasil berupa peningkatan prestasi siswa yang signifikan. Kata kunci : kompetensi mahasiswa, model group investigation, pendekatan pembelajaran

PENDEKATAN TEORI KONTINGENSI DALAM PERSPEKTIF PENGAMBILAN KEPUTUSAN MANAJEMEN Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Strict implementation of the budget may depend on such factors, the business strategy that is used and the external environment in which the company operates. Correspondence between contingency factor to the characteristics of budget management should get attention when making decisions to improve the performance of entities. Thus the contingency theory approach plays an important role in management decision-making perspective.Key words : Ketegasan Anggaran, Faktor Kontingen, Keputusan Manajemen.

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Ernie Riswandari

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+6281387005908

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Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA