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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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ANALISIS PERBANDINGAN PERKEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) SEBELUM DAN SESUDAH MENDAPATKAN PEMBIAYAAN MIKRO MELALUI PROGRAM MEKAAR DI WILAYAH CAKUNG Esti Damayanti, SE., M.Si.; Nur Amanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.506

Abstract

Business capital is one of the things that is needed by micro, small and medium enterprises to develop a business. The purpose of this study is to analyze how the development of micro, small and medium enterprises before and after being given financing by financial institutions. The method used in this research is quantitative comparisons which are analyzed using the Paired Sample t-test analysis technique to test whether there is a difference in the mean of the two paired samples.
KESIAPAN PARA PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.446

Abstract

The research was conducted to find out in depth how the readiness of MSME actors in preparing financial reports based on SAK-EMKM. The emphasis is aimed at the extent to which these MSME actors understand the usefulness of financial reports that are prepared based on standard standards.This study uses a descriptive method with a qualitative approach through interviews, observation and documentation. The population in this study were several MSME players in the services, trade and manufacturing sectors, namely CV Dahkota in Cirebon (printing service business), Midio Restaurant in Jatiwaringin (food / culinary trading business), Arena Distro shop in Radin Inten (trading business). clothes), and Family Shoes in Bogor (a shoe manufacturing business).The results of this study found that there were some MSME actors unpreparedness, such as the financial statements presented only limited to income and expenditure, no recording of assets, inventories were only recorded based on physical calculations, and the recording was still based on cash basis
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BEI PERIODE 2016 – 2019 Sumantri Bratakusuma, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.552

Abstract

This study aims to examine Profitability and Leverage Effect on Tax Avoidance. The first research method is determining the of research object, population, sample and data collection techniques. This research used secondary data. This research method used with qualitative analysis are explanation with data description means of translation of minimum, maximum, average, and standard deviation of new variablereserched. Based on the research that has been obtained, it is obtained that Profitability and Leverage have a simultaneous effect on Tax Avoidance in Real Estate and Property from Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. While partially obtained profitability does not have a significant effect on tax avoidance and leverage has an effect significant to tax avoidance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Mulia Rahmah, S. Kom., M.Si.; Aryo Bagaskoro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.542

Abstract

The research to test empirically the effect of Liquidity, Leverage, and Company’s Growth on Profitability of Manufacturing Companies in the Food and Beverages Sector Listed on the Indonesia Stock Exchange on 2015-2019. The research was conducted in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2019 period. The sampling method used was purposive sampling method, the sample used was 17 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 24 for windows. The result showed that Liquidity, Leverage, and Company’s Growth has simultaneously affect Profitability. In Parsial, Liquidity has a positive and significant effect on Profitability. Meanwhile,  Leverage has a negative but insignificant effect on Profitability. And Company’s Growth has a positive and significant effect on Profitability
EFEKTIVITAS, DAMPAK, DAN KEBERHASILAN TAX AMNESTY DI INDONESIA Randy Kurnia Permana, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.450

Abstract

Indonesia is one of the countries that organizes tax amnesty and is the country with the highest tax amnesty money in the world. Apart from this, many targets set by the government regarding Tax Amnesty have not been achieved. The level of compliance of taxpayers who follow Tax Amnesty is also low, which is still below 5%. The impact of the first tax amnesty is to boost investment rates. Tax Amnesty will attract funds from abroad into the country, a sector that is affected by tax amnesty which is believed to drive economic growth in Indonesia and also creates envy for taxpayers who are already obedient to taxation in Indonesia.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 Widia Praptiwi, SE., Ak., M.Ak. , CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.568

Abstract

The research method is done by first determining the object of research, population and sample and data collection techniques. In this research the type used is secondary data. The research method is to use quantitative analysis which analyzes by means of description, classical assumption test, regression analysis and data hypothesis testing using SPSS Version 26 software.The results of this study indicate that Cash Turnover, Receivable Turnover, Inventory Turnoverand Fixed Assets Turnover simultaneously affect Profitability in Industrial and Chemical Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) Period 2016-2019. While partially Cash Turnover, Inventory Turnover and Fixed Asset Turnover affect Profitability. Meanwhile, the Receivable Turnover has no effect on the profitability of Industrial and Chemical Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2019.
PENGARUH PERPUTARAN MODAL KERJA, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.550

Abstract

Food and beverage companies are included in companies that are in great demand and needed by the community, which allows it to provide benefits for the company either at this time or in the following years. The high level of consumption and purchasing power of the people is very supportive of the growth of an industry, so that it can significantly increase an investment in an industry and can create stability in the performance of food and beverage companies. This study attempts to analyze the to determine the effect partial rotation and simultaneous working capital, capital structure, firm size on profitability. This research was conducted at the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2014- 2018. The results showed that of testing the simultaneous rotation of working capital, capital structure, and the size of the company have a significant effect on profitability in food and beverage company in 2014-2018.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Anita Primastiwi; Nur Hasna
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.489

Abstract

This study was aimed to reveal whether budgetary participation in student activity units (UKM) in UST had an effect on organizational performance through motivation. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis, where budgetary participation becomes the independent variable and organizational performance becomes the dependent variable, and motivation becomes the moderating variable. The results of the analysis conclude that budgeting participation has a positive effect on organizational motivation and performance, motivation also has a positive effect on organizational performance, and budget participation also has a positive effect on organizational performance through motivation. The implication of this research proves that participation in budgeting is one of the elements that has an important role in the growth of organizational performance within members of the student activity unit (UKM). 
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018) Mishelei Loen, SE., M.Si.; Jessica Putri Diharjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.444

Abstract

Earnings persistence is one of the estimated value of earnings and an element of earnings relevance. The purpose of this research is to determining the effect of variable book tax differences, and leverage either simultaneously or partially to the variable earning persistence. Book tax differences variable is proxied with temporary differences and permanent differences in fiscal reconciliation. Populations used in this study is property and real estate sector companies listed on the Indonesia Stock Exchange 2016-2018, were entered as the population was registered are 70 companies, then obtained a sample of 18 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 41. Data analysis conducted with multiple regression model with help of software SPSS version 25. Based on the results of this research showed a combination of two variables (book tax differences is proxied with temporary differences and permanent differences, and leverage) can affect the earning persistence 35%, while the rest influenced by other variables outside the research. The results also showed simultaneously Book tax differences variable is proxied with temporary differences and permanent differences an leverage significant effect on earnings persistence. From the partial test results showed that the variables Book tax differences variable is proxied with permanent differences and leverage positive significant effect on earning persistence. Variable Book tax differences variable is proxied with temporary differences  did not have any affect on Earnings Persistence.
ANALISIS PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, GROVER, DAN SPRINGATE PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018 Diana Gustinya, SE., M.Ak.; Nia Kurniawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.535

Abstract

Analyze the differences between the Altaman model, the Grover model, and the Springate model in predicting financial distress. The data analysis method for testing hypotheses using SPSS software is the Paired Sample T-Test method. With the data source used, namely secondary data in the form of annual financial statements of transportation service companies for the period 2016 to 2018. According to the Altman model from 78 samples of companies in transportation service companies that were sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the Grover model of the 78 samples of transportation service companies that were sampled in this study, 4 companies were predicted to go bankrupt and 74 other companies were predicted not to go bankrupt. According to the Altman model from 78 samples of transportation service companies sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the springate model, from 78 samples of transportation service companies, 65 companies are predicted to go bankrupt and 13 other companies are predicted not to go bankrupt. The Altman model is the most suitable prediction model applied to transportation service companies because this model has the highest level of accuracy compared to other predictions, namely 91.0%. While the Grover model has an accuracy rate of 5.1% and the Springate model has an accuracy rate of 83.3%.

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