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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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ANALISIS KINERJA KEUANGAN DAN UKURAN PERUSAHAAN DAN KAITANNYA DENGAN LUAS PENGUNGKAPAN LAPORAN BERKELANJUTAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN INDONESIA PERIODE 2006-2011 Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The CSR’s (Corporate Social Responsibility) reported by companies in Indonesia have been regulated in the Act. Company's line of business related to natural resources shall submit the implementation of social and environmental responsibility. This study focused on the mining sector and aims to determine the mining company (listed on the Stock Exchange) that have and have not been compiled SR, the connection of financial performance on the disclosure of SR on mining companies listed on the Stock Exchange, and the connection of firm size on SR disclosures on mining companies listed on the Stock Exchange. There are 23 companies that have not been compiled SR. The results of this study found no connection of financial performance on an ongoing sustainability reporting, but there is the influence of firm size on sustainability reporting.Keyword : sustainability report, financial performance, firm size

PENGARUH EVA, EARNINGS DAN ARUS KAS OPERASI TERHADAP STOCK RETURN Elfina Astrella Sambuaga
Jurnal Akuntansi Bisnis Vol 8, No 2 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study analyzed the influence of economic value added, residual income, and two mandated performance measures, earnings and cash flow from operations to the shareholders’ return of mining’s companies that listed on Indonesian Stock Exchange. This study was also intended to know which performance measures have the most significant effect to the stockholders’ returns. This study used linier regression to see the contribution from each independent variables influenced stockholders’ return. The hypotheses was economic value added, earning and cash flow operation have significant influence to the stockholder’ return. The most significant effect was from cash flow operation regression. The next variable which has significant effect also were EVA and earning. Keywords: EVA, earning, cash flow from operations, stock return

PENGAMBILAN KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL BERDASARKAN TAX DAN EXCHANGE RATE Suryani Cahyadi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this research is to prove, analyze the influence of tax and exchange rate on transfer pricing decision in multinational manufacturing companies. Tax is measured using a proxy ETR (Effective Tax Rate), Exchange Rate is measured using a proxy keutungan or loss transactions of companies using foreign currency, and transfer pricing was measured using dummy variables to determine the companies that conduct transactions with related parties. The analysis technique used in this research is regression analysis with the use of categorical variables logit model (Logistic Regression / Binary Choice) or also called logistic regression using EViews 9.5 program for Windows. Based on the results of logistic regression analyzes tested, testing the first hypothesis (H1) of positive influence Tax on transfer pricing decisions of companies, the result is precisely the opposite direction to that predicted, namely tax significant negative effect on the company transfer pricing decisions. While testing the second hypothesis (H2) on the effect of Exchange Rate on transfer pricing decisions the company showed a positive direction but not significant. The results of this study indicate that the tax and exchange rate does not significantly influence transfer pricing indications. The determination coefficient (McFadden R-squared) is 0.023610. This result show that 2.3% transfer pricing is affected by tax, and exchange rate. While the rest 97.7% is explained by other variable that means many other variables in outside of tax, and exchange rate that can explain transfer pricing. Transfer pricing happen on the company with high profit purpose and using tax avoidance become the a to fulfil it, but the higher the tax rate used by the company will lower the company's transfer pricing decisions. The amount of the exchange rate (exchange rate) affects the judgment of the company, whether the company will choose to conduct transfer pricing decisions, or choose not to take a decision of transfer pricing. Keywords: tax, exchange rate, transfer pricing, multinational corporations

KONVERGENSI IFRS DI INDONESIA Seberapa Perlunya Dilakukan di Indonesia dan Bagaimanakah Pelaksanaannya? Andrea G. Diliharto G. Diliharto
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The financial statements are often referred to as the language of business. The financial statements provide information about the company's financial condition that can be used as a basis for decision-making for all stakeholders of the company. Investors or shareholders, as a major stakeholder, is very concerned about the numbers and all of the information presented in the financial statements, considering all these things are intimately associated with the fate of their investment. The good financial statements will be able to convey the message of the report concerning the financial condition of the business entity so that it can be understood by the various interested parties (stakeholders). In order to uniformity of financial statements, they held a generally accepted standard. The financial statements must be presented shall be in accordance with accounting principles and generally accepted financial reporting or Generally Accepted Accounting Principles (GAAP). An accepted accounting principles in a country area in general is not necessarily accepted in other countries. Nature of "Generally Accepted" has a commonly accepted notion in a particular geographic area. In the development, the rapid globalization undermined the boundaries of demography and geography for potential investors and for traders to invest in running their business. This situation also leads to the formation of the financial system and global capital markets. The establishment of various regional and global capital markets such the New York Stock Exchange, London Stock Exchange, Singapore Stock Exchange, and others to accommodate the transactions between buyers and sellers from various backgrounds countries. This condition causes more eliminate the limitations in presenting the financial statements. GAAP is that we know today must be adapted to existing market conditions. It’s the origin of raising of International Financial Reporting Standards.Keyword : Konvergensi, Financial Reporting Standard (IFRS)

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PEMILIHAN KARIR SEBAGAI DOSEN BAGI MAHASISWA AKUNTANSI (STUDI KASUS PADA FAKULTAS EKONOMI JURUSAN AKUNTANSI DI UNIVERSITAS BANGKA BELITUNG) Rulyanti Susi Wardhani; Ivan Lesmana
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

An Analysis of Faktor that Influence the Accounting Students to Select Their Career as a Lecturer (A Case study at Economic Faculty of Bangka Belitung University).This study aims to determine the effect of intrinsic value of work, income, availability of work opportunities, work environment, sacrifice of profession, skills, and work understanding to career selection of accounting students being a lecturer. Primary data is collected from the field. Samples are 119 students using Slovin formula and analyzed by factor analysis.The analysis yields there are two factors affecting the career selection of accounting students being a lecturer. First, job information consisted of some variables such as income, availability of work opportunities, and work understanding. Second, personality consisted of work intrinsic value and work environment. There is relation between those factors showed by the result of analisis factor in which the magnitude of both is high enough over 0.5 (50%). The amount of the first factor is 65% and the second one is 57.9%. So, it can be concluded that the most dominant factor is the first factor (job information).Keyword : intrinsic value of work, income, availability of work opportunities, work environment, sacrifice of profession. Skills, work understanding, personality.

PENGARUH KONVERGENSI IFRS, MEKANISME GOOD CORPORATE GOVERNANCE DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PUBLIK PERAIH CGPI AWARDS PERIODE 2011-2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to examine the effect of IFRS Convergence, Good Corporate Governance mechanism and the reputation of public accounting firm to submission of financial statements (measured by Financial Reporting Lead Time - FRTL). Board of commissioner size and audit committee used as a proxy from good corporate governance mechanism, as well as IFRS Convergence and the reputation of public accounting firm are used as independent variables in this research. The sample used in this research were company listed at Indonesia Stock Exchange that obtained scores in the ranking as Indonesia Most Trusted Companies 2011-2012 by Corporate Governance Perception Index (CGPI). Samples are collected by purposive sampling and resulted in 20 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 board of commissioner size and the reputation of public accounting firm has a significant influence to the financial reporting lead time, while IFRS Convergence and audit committee has no significant influence to the financial reporting lead time. Keyword: International Financial Reporting Standards (IFRS) Convergence, Financial Reporting Lead Time, Board of commissioner size, reputation of public accounting firm, audit committee.

FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MODEL REVALUASI SEBAGAI MODEL PENGUKURAN ASET TETAP DAN DAMPAKNYA TERHADAP MANAJEMEN LABA Rini Martini; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Since the emergence of the revaluation model as another option in the measurement of fixed assets, the participation of public companies in Indonesia in the implementation of fair value began to increase. The aim of this study is to investigate factors that affecting the decisions made by the company to perform revaluation model of fixed asset and the effect of revaluation model on earnings management. The sample used in this research were non financial companies listed at Indonesia Stock Exchange 2013-2015. Samples are collected by purposive sampling and resulted in 180 firms as the final sample. The statistic method used was binary logistic regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 23. The result of this research indicates that company value has negative significant influence and fixed asset intensity has positive significant influence on revaluation model implementation. Meanwhile leverage and liquidity do not have significant influence on revaluation model implementation. Revaluation model implementation does not have significant influence on earnings management. This research also showed that asset revaluation implementation can be used to reduce information asymmetry and give positive signal to financial statement users. But apparently asset revaluation implementation does not have significant influence with earnings management because fair value implementation has not been optimal in Indonesia's public company.Keywords : Fixed asset, revaluation model, leverage, liquidity, company value, fixed asset intensity, earnings management.

KEBANGKRUTAN GENERAL MOTOR CORPORATION Karena krisis keuangan global atau karena in-efisiensi ? (Studi Kasus Prediksi Kebangkrutan General Motor Corporation menggunakan Altman Z-Score Analysis) Andy Yulius
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Global economic crisis has caused panic among industrial practitioners in term of their business life, not excluding the biggest car industry in the United States, General Motor Corporation which was eventually declared bankrupt. This case study focuses on bankruptcy detection using Professor Altman’s Z-score analysis where supportive elements of work efficiency reflected in a company’s financial report is also taken into account. Keyword: Bangkrupt, Z-Score

ANALISIS PENERIMAAN PAJAK REKLAME JAKARTA BARAT DILIHAT DARI PENGARUH PDRB DAN TINGKAT INFLASI Sukriyanto Sukriyanto
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The researcher chooses tax billboard as the topic because tax billboard is one of local taxes that contributes large enough to Original Income area. This research aims to identify the factors that affect tax revenue Billboard that would later be used as the basis for the Government to set up the plan of tax revenue Billboard. The research method used is a quantitative method of associative with the help of IBM SPSS Statistics software 20 with regression analysis. Researcher also ensures that the data used has survived the test of classical assumptions. The conclusion uses t-test and F-test of regression test.The result of the test t find that Income Gross Area (GDP) have links to positive and very powerful as well as affect tax revenue significantly Billboard, while the inflation rate had a negative relationship is very weak and does not affect tax revenue significantly Billboard. However, both of these variables simultaneously affecting tax revenue significantly Billboard.On the basis of the research that has been done, the researcher recommends that local authorities consider GDP at territory in setting target tax revenue plan/Billboard. Because of the company's production value describes the GDP in certain regions, a conducive condition must also be prepared by passing Government policies and regulations are issued so that the company can conduct operations properly. Inflation rate is generally worth noting, but not a priority.Keywords: advertisement , regional gross revenue , rate of inflation

PENGARUH FAMILY OWNERSHIP, PERUBAHAN TARIF PAJAK DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Elfina Astrella Sambuaga
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.Keywords : debt policy, family ownership, firm value, tax reform.

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Contact Name Ernie Riswandari

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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