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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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APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH Dekeng Setyo Budiarto; Luki Indarti
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: Disclosure of information in financial statements is part of Local Government Financial Report (LGFR) accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.Keyword : government characteristics, audit findings, audit opinion and financial statement disclosures ABSTRAK: Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 102 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel total populasi memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, opini audit, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR. Kata kunci: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan pengungkapan

PENDEKATAN AUDIT INTERNAL BERBASIS RISIKO (RISK BASED INTERNAL AUDITING) UNTUK MENDUKUNG PERANAN BARU AUDIT INTERNAL Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Before the Sarbanes-Oxley Act of 2002 -- the government's response to the infamous years of Enron, WorldCom and Adelphia -- the internal audit function focused largely on financial reporting and compliance. Today, in the growing uncertainty of turbulent market, internal audit functions are being asked to raise their game and deliver increased value to the organization by covering the risks that matter. This means covering not only compliance and financial risks but expanding focus to include strategic and operational risk areas. The internal audit focus on how to give the added value for organization to meet overall organization objectives by establishing a systematic and disciplined approach to assessing, evaluating, and improving the quality and effectiveness of risk management processes, systems of internal control, and corporate governance processes. Risk Based Internal Auditing is a new approach that can help internal audit function to achieve its new role. Keywords: Risk Based Internal Auditing, Risk Management, Internal Audit, Risk Register, Risk & Audit Universe (RAU), Assurance Approach, Consultancy Approach

ANALISA TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS 2012 : STUDI KASUS PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA 2011-2012 Kurniawati Kurniawati
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.v7i1.772

A recent trending issue in the world of accounting is the issue of the convergence of the 2012 International Financial Reporting Standards (IFRS). The process of this convergence has started since 2008 and is expected to be finished by 2011, so that it may be fully implemented in 2012. There are several main characteristics of IFRS, i.e. principal based, fair value, and disclosure.This research is conducted with the purpose of assessing the level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies listed in the Indonesian Stock Exchange within the period of 2011-2012. The sample is selected using purposive sampling techniques and twenty seven (27) research samples are acquired in the consumer goods industry. To measure the level of compliance with mandatory disclosure, the Dichotomous method is used in this research by using items from the IFRS Presentation & Disclosure Checklist issued by Deloitte in 2012.The result of this research shows that the average level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies is 75.95% which can be seen from four PSAK, i.e. PSAK 14, PSAK 16, PSAK 13 and PSAK 30.The highest level is from PSAK 16, followed by PSAK 14 in second, and PSAK 13 and PSAK 30 in third and fourth respectively. Keyword: International Financial Reporting Standards (IFRS) Convergence, Compliance, Mandatory disclosure level, International Accounting Standards, Consumer goods company

PENERAPAN BALANCED SCORECARD PADA PERUSAHAAN JASA DI INDONESIA Markus Djohan Utama; Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Each company must have objectives that must be achieved. The main objective of the company is trying to make a profit as much as possible, where the profit is often used for business development. At this time, the popular method of performance measurement is the Balanced Scorecard. This method has been integrated with various methods of business strategy is expected to improve the company's performance significantly. Balanced Scorecard is a measurement method for measuring the company's performance in the future by considering four perspectives to measure the performance of the company are financial perspective, customer perspective, internal business process, and learning-growth perspective. This study aims to determine the application of Balanced Scorecard according to four perspectives and results of their performance according to the Balanced Scorecard measures for the three service companies under investigation. This research is a descriptive study based on observations carried out at three services company in Indonesia. Research on the application of balanced scorecard will be performed at three selected service companies, namely PT Fast Food Indonesia, PT Graha Layar Prima and PT Kristamedia Primary. Research results that 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 good Balanced Scorecard, which illustrates that the financial and non-financial performance can work in harmony and balance to achieve the goals set.Keywords: Balanced Scorecard

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN ALIRAN KAS DARI AKTIVITAS OPERASI TERHADAP PRAKTIK EARNINGS MANAGEMENT Kenny Ardillah
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research examines good corporate governance characteristic such as board of commissioner size, composition of independent commissioner board, committee audit size, composition of independent committee audit, number of committee audit meeting, committee audit financial expertise, and audit quality and also company characteristics such as company size and cash flows from operating activities that affect earnings management practices. his research samples is focused on manufacturer companies listed in Indonesia Stock Exchange for period 2011 – 2014 with total 154 data used in this research. The result of this research is composition of independent commissioner board and company size had positively influence towards earnings management practices. Cash flows from operating activities had negatively influences towards earnings management practices. Commissioner board size, committee audit size, composition of independent committee audit, number of committe audit meeting, committee audit financial expertise, and audit quality had no influence towards earnings management practices. Keywords : Corporate Governance, Earnings Management, Company Size, Cash Flow From Operating Activities

ENTERPRISE RISK MANAGEMENT (ERM) SERTA PERANAN INTERNAL AUDIT DALAM ENTERPRISE RISK MANAGEMENT (ERM) Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Risk is embedded in business environment. A well established company must be aware and manage risks to be within company’s acceptable risk level to achieve the goals of sustainable growth and enhance value of the company. In the late of 2001, US had been shocked by some corporate scandals in USA, such as Enron, WorldCom, Adelphia, etc. As a response of corporate scandals, US released Sarbanas-Oxley Act (SOA) as a law in 2002 that has had a major impact on worldwide enterprises and particularly those with securities registered through the Securities and Exchange Commission (SEC). SOA established major new regulatory rules for public accounting firms, financial auditing standards, and corporate governance. Risk management as one of important elements from Good Corporate Governance (GCG) has evolved from risk management traditional to Enterprise Risk Management (ERM). ERM presents an enterprise-wide approach that eliminates traditional barriers between functions, departments, divisions within an organization. ERM facilitates detection of the major risks to the company and identification of improvement opportunities. ERM as a process needs internal audit function to give an assurance ERM process is implemented effectively. Keywords : Enterprise Risk Management, Risk Management, Internal Audit, Good Corporate Governance

PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN KEBIJAKAN HUTANG SEBAGAI DETERMINAN KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2009-2011) Hendra Hendra
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this research is to identify the factors influencing the dividend policy of manufactured firms in Indonesian Stock Exchange period 2009 – 2011. This research using multiple regression with SPSS to test whether dividend policy is impacted by various variables, namely profitability (ROA), growth, and debt to equity ratio (DER). Based on statistical t test, ROA has significant influence to DPR. Based on statistical F test indicates that variables ROA, growth, and DER simultantly affect DPR on manufacturing companies listed in Indonesian Stock Exchange period 2009-2011.Key Words: Profitability (ROA), Growth, Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR).

PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS, STRUKTUR ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Merna Merna
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to examine and analyze how the influence of dividend policy , profit , asset structure and growth of the company's debt policy . The data used is the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange in 2014. There are 32 companies sampled and in accordance with the criteria . Testing this study using multiple regression and the results showed that the influence of corporate debt policy only asset structure . While the dividend policy , profitability , and growth company policy does not affect the company's debts . Keyword: debt policy , dividend policy , profitability , asset structure and growth of the company

MANAJEMEN LABA DAN PERENCANAAN PAJAK SEBAGAI SUMBER LARGE POSITIVE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Liean Winata Merrysa; Nurul Aisyah Rachmawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.Keywords:Persistensi profit, profit management, tax planning, Large positive book-tax differences

PERKEMBANGAN PENGUNGKAPAN AKUNTANSI STUDI KASUS KREDIT YANG DIBERIKAN Herry Hutabarat
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Disclosures as part of the accounting process is continued to develope.. Disclosure of forward looking information, segment disclosures, social responsibility disclosues and social disclosures for nondomesticfinancial statement users is increasing to respond globalization and innovation of financial transaction and the needs of duch information from analyst and investor. Meanwhile to protect the shareholders, investors and others stockholder, the authority (Bank Indonesia and Bapepam), and accounting institutoin such as Ikatan Akuntan Indonesia (IAI), internacional Accounting Standard (IAS) are continuing to improve the regulatory disclosure requirements especially din banking industry. These regulations can be read in PAPI (Princip Akuntansi Perbankan Indonesi), Pernyataan Standar Akuntansi Keuangan (PSAK), Internacional Financial Reporting Standards (IFRS). Due to such development and to get some comparative the writer is tried to make a brief analysis based on library research and PT Bank Mandiri Tbk, annual report 2005 to 2007. Keywords : Disclosures, PAPI, PSAK, IFRS, Banking Industry

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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