cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Farhan
Contact Email
jurnal.akuntansi@unkris.ac.id
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur
Location
Kota bekasi,
Jawa barat
INDONESIA
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
 17   18   19   20   21 
PENTINGNYA ETIKA ISLAM PADA PROFESI AKUNTAN Ivahzada Marella Edgina
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.838

Abstract

Studi ini mengeksplorasi mengenai banyaknya keterlibatan akuntan dalam skandal laporan keuangan yang disebabkan oleh penilaian etis akuntan tertentu dan sejumlah akademisi merekomendasikan bahwa sistem pendidikan ikut bertanggung jawab. Makalah berpendapat bahwa dalam penerapan etika akuntansi, khususnya islam, pendidikan akuntansi harus fokus pada kode etik dan nilai-nilai agama.
RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN Christina Verawaty Situmorang; Duma Megaria Elisabeth; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.851

Abstract

Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): 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.v4i1.931

Abstract

The purpose of this study is to determine how much are liquidity ratio and profitability ratio claim influence to going concern audit opinion in manufactured companies listing in Indonesian Securities Exchange. Source of data in this study is secondary data. The population of data is manufactured companies listing in Indonesian Securities Exchange and the sample of data are manufactured companies listing in Indonesia Securities Exchange for 5 (five) years which are from 2009 until 2013. Samples data are taken by using of purposive sampling method. The method of data analysis is using descriptive statistics and double regression analysis. This data analyzed by SPSS which are Partialy and Simultaneously Regression test. The result of this study showed that Liquidity ratio and Profitability ratio are partialy and simultaneously had a negative influences to Going Concern Audit Opinion in manufactured companies which are listing in Indonesian Securities Exchange for 5 (five) years.
PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Imang Dapit Pamungkas; Zidane Bertand Arya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.774

Abstract

Pada perusahaan, laporan keuangan adalah suatu hal yang vital karena memiliki peran sebagai hasil dari aktivitas operasional pada suatu perusahaan dalam suatu periode. Laporan keuangan juga mempunyai fungsi sebagai gambaran suatu perusahaan mengenai baik atau kurang baiknya kemampuan pada perusahaan. Salah satu akun yang krusial dalam menilai kinerja perusahaan adalah laba. Pada kenyataannya pengerjaan Income Smoothing menimbulkan beberapa spekulasi, ada yang beranggapan bahwa Income Smoothing merupakan hal yang merugikan bagi pengguna laporan keuangan karena tidak menjelaskan isi laporan yang wajar pada posisi keuangan perusahaan. Sedangkan pihak lain beranggapan bahwa Income Smoothing adalah suatu yang wajar karena tidak melanggar standar akuntansi. Tujuan dilakukannya observasi ini guna mengetahui apakah cash holding dan financial leverage mampu mempengaruhi income smoothing, serta untuk mengetahui apakah variabel corporate governance mampu memoderasi cash holding dan financial leverage terhadap income smoothing. Populasi penelitian ini ialah perusahaan BUMN tahun 2016-2021 sejumlah 48 perusahaan x 6 tahun, pemilihan sampelnya dengan metode purposive sampling dan mendapatkan sampel dengan total 108. Penelitian ini mendapatkan hasil bahwa variabel cash holding mampu mempengaruhi income smoothing, financial leverage tidak mampu mempengaruhi income smoothing, corporate governance mampu memoderasi atau mengurangi pengaruh antara cash holding dan income smoothing, corporate governance tidak mampu memoderasi atau mengurangi pengaruh antara financial leverage dan income smoothing. Untuk software yang dipergunakan untuk pengolahan data ialah SPSS Statistic 20.
INTERNAL CONTROL ANALYSIS OF SALES AT PT. ASIA'S GROWTH Farida Sagala; Arthur Simanjuntak; Lamria Sagala; Mitha Christina Ginting
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.837

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation & interviews are used as data collection methods. The research method used in this study is a qualitative narrative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that the internal control component in sales control is effective because the internal control component already exists in the company and the credit limit applies. The results of this study also indicate that the internal control of accounts receivable is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asian growth picked up from 2020-2021, showing that internal sales controls are working effectively.
KEBIJAKAN STRUKTUR MODAL DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Pendekatan Persamaan Simultan Pada Perusahaan-Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): 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.v4i3.937

Abstract

This research is to examine the effect and the correlation of capital structure policy on firm value which includes the effect of profitability, asset structure and growth opportunity as factors affecting capital structure and corporate value. The data used are historical data and financial data such as financial statements of LQ45 companies in Indonesian Stock Exchange (BEI).This study uses the entire population of LQ45 companies listed in Indonesia Stock Exchange period 2010 to 2013. Of the population obtained a sample of 30 companies using purposive sampling method. Researches used multiple linear regression to simultaneously test, the relationship between independent variable vs dependent variable, and to test the relationship between the two dependent variable. Researches used 2SLS (two stage least square) with significance level of 5% alpha to test the relationship between the two dependent variables.Results of this study partially demonstrated that the relationship of mutual influence/simultaneous interdependence between capital structure and firm value is significantly positive.
Disclosure of Governance, Ownership Structure, Earnings Quality, and Future Performance (Evidence from Indonesia and Singapore) Imam Nurcahyo Fambudi; Etty Murwaningsari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.930

Abstract

This study analyzes the effect of institutional ownership structure and earnings quality on the future performance of companies with governance as a moderating variable in Indonesian and Singaporean companies. The company's future performance in general will usually be represented in the financial statements. Earnings quality is an important benchmark for companies to determine the quality of company accounting information. Institutional ownership is sharing ownership owned by an institution or business entity. Institutions here can mean ownership by banks, foundations, investment fund managers, pension fund managers, and others. Good Corporate Governance is corporate governance that explains the influence between various participants in the company that determines the direction of the company's future performance. The sample used in this study are companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange from the period 2018 to 2020. This study uses a multiple linear regression model. The results show that institutional ownership structure has a significant positive effect on Future Performance and governance. as an independent variable shows a significant positive result on Future Performance.
PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan) Mulia Rahmah, S. Kom., M.Si.; Ekarista Isowati Sinaga
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.883

Abstract

Pengaruh forensik terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh akuntansi forensik dan audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta SelatanMetode penelitian yang digunakan adalah metode   penelitian  kuantitatif. Penelitian ini memiliki populasi 150 auditor     yang bekerja pada kantor akuntan publik daerah Jakarta Selatan. Total data yang digunakan sebanyak 70 auditor. Akuntansi forensik berpengaruh positif terhadap pengungkapan fraud, Audit investigasi berpengaruh positif terhadap pengungkapan fraud, Akuntansi forensik dan audit investigasi berpengaruh positif terhadap pengungkapan fraudKata kunci : Akuntansi forensik, KAP, Fraud
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMODERASI Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.874

Abstract

This study aims to examine the Effect of Good Corporate Governance and Corporate Social Responsibility on Company Value with Financial Performance as a Moderator, Mining Companies Registered on the IDX for the 2020-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 66 data. The results of the study show that GCG has no effect on firm value. Corporate Social Responsibility has an effect on company value. Financial performance cannot moderate the relationship between GCG and company value. Financial performance is able to moderate the relationship between CSR disclosure and firm value
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUKURAN ASET TETAP PADA PT PLASTICON TRIJAYA DAN KESESUAIANNYA DENGAN PSAK 16 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): 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.v4i1.932

Abstract

The purposes of this study was to analyze the recognition, measurement, presentation, and disclosure of Fixed Assets as well as compliance with Statement in Indonesian Accounting Standard No. 16 in PT Plasticon Trijaya. This study is a qualitative study with descriptive analysis and comparison between the data obtained from the company with Statement in Indonesian Accounting Standard No. 16.  The results of this research is the treatment of fixed assets has been largely in accordance with SFAS 16, there is little error in presentation and disclosure of Fixed Assets in the Financial Statements.

Page 19 of 23 | Total Record : 228

 17   18   19   20   21 

Filter by Year

2015 2023


Reset
Filter By Issues
All Issue Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana More Issue