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INDONESIA
Jurnal Akuntansi Bisnis
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 MANAJEMEN RISIKO KREDIT TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA Herry Hutabarat; Sarton Sinambela
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.085 KB) | DOI: 10.30813/jab.v10i2.995

Abstract

This study aim is to test the effect of credit risk management (independent variable) on Return on Asset (ROA) and on Return on Equity (ROE) (dependent variables). Credit risk management is projected with capital adequacy ratio (CAR), non performing loan (NPL), operational cost to operating income, loss reserves, and interest margin (IM). The results showed that from five independent variables and two dependent variables, only 3 independent variables had significant effect on ROA or ROE, which are; Non-performing loan, operational cost to operating income and interest rate. Capital adequacy variable only has significant effect on ROE. The reserve loss variable only has a significant effect on ROA.
PENGENDALIAN DALAM PENGOLAHAN DATA TRANSAKSI MELALUI AUTOMATED TELLER MACHINE PADA PT. BANK MANDIRI (PERSERO) Piter Nainggolan
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.359 KB) | DOI: 10.30813/jab.v3i1.396

Abstract

Internal control plays an important role in operational activities, automated teller machine (ATM), because the direct ATM machines contact daily with cash, either acceptance, withdrawal, payment or transfer of the balance control end shall be time-limited, without the Bank working hours. Cash has the highest risk because easily redirect in circulation, so we need a reliable system of internal control systems records are computerized, so all information is transferred into the information system you can trust level of precision. Key Word : Pengendalian, Automated Teller Machine(ATM)
PENGARUH PEMAHAMAN KARYAWAN ATAS PERHITUNGAN, PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN ORANG PRIBADI DALAM NEGERI TERHADAP KETAATAN DALAM PERPAJAKAN PADA PT.GAG NIKEL Martha Carolina
Jurnal Akuntansi Bisnis Vol 5, No 2 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.659 KB) | DOI: 10.30813/jab.v5i2.442

Abstract

Based on the results of research done on the PT Gag Nikel, its appears that there are still many employees above of non – taxable income does not understand how to calculate and report income tax an individual taxpayer. Based on this the authors make the point as follows "What is the understanding of employees on the calculation and reporting of personal income tax in the country to obedience in the taxation of PT Gag Nikel". The research method used was quantitative research methods. Methods of data collection using a literature study and field study. While the quantitative data analysis using statistics. From the description of the recapitulation of the indicator is known that the employees of PT Gag Nikel understanding of the calculation, withholding and reporting of personal income tax interpretation of the figure 4.08. Based on a predetermined interval scale of this figure is included in the category of "Good". This indicated that the employees of PT Gag Nikel know the calculation, withholding and reporting of personal income tax in the country.While the results summary indicator of compliance employees of PT Gag Nikel interpretation of the tax rate of 4.24 is obtained. Based on a predetermined interval scale of this figure belongs to the category "Good". This indicated that the employees of PT Gag Nikel follow the rules of taxation on personal income taxes in the country.Keywords: report income tax an individual taxpayer, calculation, withholding and reporting of personal income tax interpretation
PERAN AUDITOR SPESIALISASI INDUSTRI DALAM MENURUNKAN PRAKTIK MANAJEMEN LABA Ahmad Syifaudin
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 | Full PDF (166.4 KB) | DOI: 10.30813/jab.v7i2.801

Abstract

This study investigates the role of auditor industry specialization (measured by client sales ratio) in mitigating earnings management (measured by discretionary accruals) both before and after regulation no. 17PMK.01/2008 concerning public accountant service issued by Ministry of Financial in Indonesia. The sample is drawn from manufacturing companies which listed in BEI for periods 2006-2009 with a high leverage and size characteristic. This study find evidence that auditor industry specialization have a role in mitigating accrual earnings management better than non industry specialization and auditor industry specialization also have a role in mitigating accrual earnings management at companies with a high leverage and size both before and after this regulation issued..  Keyword: auditor industry specialization, accrual earnings management, regulation no. 17/PMK.01.2008 concerning public accountant service
PERAN PSAK 109 DALAM PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI PELAPORAN ZAKAT DI INDONESIA Muji Astuti
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1226.468 KB) | DOI: 10.30813/jab.v10i1.986

Abstract

The growth of zakah, donation/charity increases every year, though still far from zakah potential estimated by various research institutions. The collection and distribution of zakat, donation/charity is accountably reported to the public in the form of financial statements based on the principles of accountability and transparency. Accountability is associated with the fulfillment of the muzaki expectations to gain and enlarge  benefits perceived by mustahik. Transparency is manifested in the publication of the financial statements were prepared based on the financial standards and audited by an independent institution. Transparency and accountability in  the  dimension of Islam not only worldly but also hereafter, be accountable to Allah SWT. The established of PSAK (Statement of Financial Accounting Standards) 109 at the end of 2011 as the accounting standards of  the organization of zakah and donation/charity in Indonesia became a binding foundation for preparing financial statements. This paper describes the application of accounting standards on financial statements of zakah institutions to measure the fulfillment of accountability and transparency, by comparing the reports before and after PSAK 109. The results of this study hopefully will give the contribution to the zakat management organizations in completing the public's expectations in the optimization benefits. Keywords: management of zakat in Indonesia, accountability, transparency, accounting standards, the financial statement.
PENGARUH TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN PROFESI AKUNTANSI DI INDONESIA Rina Asmara
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.09 KB) | DOI: 10.30813/jab.v2i1.384

Abstract

Numerous events have influenced the dynamics of accounting profession in the world, including in Indonesia. The emergence and development of accounting profession is caused by events such as the exposure of accounting scandal on large companies all over the world (WorldCom, Xerox, Tyco, etc.), and the fall of internationally certified public accountant office, Arthur Andersen, which has triggered the regulation of Sarbanes-Oxley Act of 2002 in the United States. Moreover, it has been noted that numerous governmental organizations are not quite ready to manage recent public finance. In addition, many governmental apparatus do not have proper accounting background to conduct the operation. More people feel the need for information as one of the principle commodity. For that matter, people start to look for and create systems and tools to communicate, such as drawing simple pictures in a cave, painting, using hand signals, smoke signals, voice signals, letters, words, sentences and recently, by using telephone and internet. The tools and systems created is later known as Information Technology, or commonly abbreviated into IT.Keyword : Teknologi Informasi, Profesi Akuntansi
PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PEMBERIAN OPINI KEBERLANGSUNGAN USAHA PADA PERUSAHAAN JASA Yovita Ariani
Jurnal Akuntansi Bisnis Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.153 KB) | DOI: 10.30813/jab.v12i2.1782

Abstract

ABSTRACT: The purpose of the company is to be able to gain profits and maintain their business in long term. Financial performance can be seen from financial statements made by management and audited by an independent auditor in order to obtain confidence that financial statements have been fairly stated in material terms. Financial ratios that can be obtained from financial statements can be used as indicators of company’s performance, including if the company was experiencing problems or threats regarding the sustainability of its business. This study discussed the influence of financial indicators such as profitability, liquidity, and solvency as independent variables on going concern audit opinion as the dependent variable. This research was conducted on service sector companies, subsector retail and wholesale trade, listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Samples were collected by purposive sampling and hypothesis testing was carried out using multiple regression. Analysis tool used in this research was Statistical Package for Service Sollution 24 (SPSS 24) with a significance level of 0.05. The results showed that profitability and solvency partially had an influence on going concern opinion, while liquidity had no effect. Together, the three independent variables have an influence on going concern opinion. Keyword : profitability, liquidity, solvency, going concern opinion, service sector ABSTRAK: Tujuan dari perusahaan adalah agar dapat memperoleh keuntungan dan mempertahankan usahanya dalam waktu yang lama. Kinerja keuangan dapat dilihat dari laporan keuangan yang dibuat oleh manajemen dan telah diaudit oleh auditor independen agar dapat memperoleh keyakinan bahwa laporan keuangan telah dibuat secara wajar dalam hal yang material. Rasio-rasio keuangan yang dapat diperoleh dari laporan keuangan dapat dijadikan indikator mengenai kinerja perusahaan termasuk apabila perusahaan sedang mengalami masalah atau ancaman mengenai keberlangsungan usahanya. Dalam penelitian ini dibahas mengenai pengaruh indikator keuangan seperti profitabilitas, likuiditas, dan solvabilitas sebagai variabel independen terhadap pemberian opini audit keberlangsungan usaha sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan sektor jasa dengan subsektor perdangangan besar dan eceran yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 dan 2018. Pemilihan sampel menggunakan purposive sampling dan uji hipotesis dilakukan dengan menggunakan regresi berganda dan alat bantu Statistical Package for Service Sollution 24 (SPSS 24) dengan tingkat signifikasi 0.05. Hasil penelitian menunjukan bahwa profitabilitas dan solvabilitas secara parsial memiliki pengaruh atas opini keberlangsungan usaha, sedangkan likuiditas tidak berpengaruh. Secara bersama-sama ketiga variabel independen memiliki pengaruh terhadap pemberian opini keberlangsungan usaha. Kata Kunci: profitabilitas, likuiditas, solvabilitas, opini keberlangsungan usaha, sektor jasa
PENGARUH SERTIFIKASI JABATAN FUNGSIONAL DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT JENDERAL DEPARTEMEN PENDIDIKAN NASIONAL Sudjono Sudjono
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.817 KB) | DOI: 10.30813/jab.v5i1.422

Abstract

This research purpose is to find out and to analysis (1) the impact of auditor certification on audit quality, (2) the impact of auditor independency on audit quality, and (3) the impact of auditor certification and auditor independency simultantly on audit quality.The methodology applied is statistic, empirical, and cross-sectional. The analysis technique applied is non parametric test with assistance of SPSS 10.5. Research population is internal auditors government in Inspectourat General National Education Department, and the research sample are certified auditor functional holder. Data collection method is direct survey to respondents by questionare, sent 72 questionare and received 60 questionare processed. Statistical test in this research are data quality test, classical assumption test and hypothesis test. Result of analysis are: (1) Auditor certification proven influence significantly on audit quality, (2) auditor independence influence not significantly on audit quality, and (3) auditor certification and auditor indepndency simultanly influence significantly on audit quality.This research resulted same conclution with other research held by Esron (2008), Christiawan (2005), and Solichin (2008) about impact competence, training, and  auditor independency on audit quality, who taked  respondent are certified public accountant  and auditors in BPK.Keywords:  Certification, auditor functional holder, independency, quality of audit, internal auditor of government, standard of audit.
PENERAPAN BALANCED SCORE CARD PADA INDUSTRI MANUFAKTUR DI INDONESIA Toto Kurniawan; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1134.263 KB) | DOI: 10.30813/jab.v9i2.881

Abstract

In order to face a competitive business environment, companies need to implement new strategies. Each flow measurement strategies need to be determined their level of success. So that a company needs to do a performance measurement in order to measure the level of success of the company. At this time, the financial performance indicators are considered no longer sufficient as a performance measurement system of the company, because it is not considered accurate in giving an assessment of the development of the company. In addition, it is not giving a clear picture about the focus and objectives of the company in the future. So we need a new paradigm in the measurement of the performance of companies in the information age today.This study aims to provide a discussion of the application of the Balanced Scorecard in the manufacturing industry in Indonesia. Given this example is expected that many companies in Indonesia which eventually attracted and can also take benefit. Researchers establish a manufacturing company as a research subject with the consideration that the manufacturing company has the scope of the most complex operations when compared with service companies and trade. Research on the application of balanced scorecard will be conducted in three selected manufacturing companies, namely PT Cahaya Harapan Satya Printing, CV Global Mandiri and PT Tanindo Sukses Makmur.The three companies have a Balanced Scorecard approach is a bit different, but still using the same four perspectives. Determination of the weight and the score is determined by the company taking into account the targets to be achieved for each perspective. The indicators used for each perspective also vary, depending on the target to be achieved, and the types of indicators can also vary. The three companies produce varying value Balanced Scorecard. For PT Cahaya Harapan Satya CV Printing and Global Mandiri has demonstrated good performance, but for PT Sukses Makmur Tanindo has not shown good performance. For PT Cahaya Harapan Satya CV Printing and Global Mandiri, this performance can be maintained. As for PT Sukses Makmur Tanindo performance should soon be upgraded to the condition with the category A, which is healthy.Keywords: Balanced Scorecard, manufacture, key performance indicator
PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVAN INFORMATION TERHADAP PENURUNAN INFORMASI ASIMETRI Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.758 KB) | DOI: 10.30813/jab.v1i2.373

Abstract

Budgetting carries behavioral problem that can have important effect on the effectiveness of organization. This study to examine the influency of participatory budgeting and job relevant information toward descent of asimetric information.This research make use of deskriptif assosiatif method with utilized technic anlysis datas are  linier regresion, F-test and T - test.Result shows participatory budgetting and job relevant information simultanously have significant toward descent of asymetric information and so does partially.If asimetric information go down, its will to descent of budgetary slack.   Keywords : Participatory Budgeting, Job Relevant Information, Asimetric Information, Bundgetary Slack

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