Jurnal Akuntansi dan Bisnis Krisnadwipayana
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.
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<![CDATA[ANALISIS KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERKAIT DENGAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.]]>;
<![CDATA[Risky Defi Jayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v5i3.225
<![CDATA[This research was conducted to determine the contribution of Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) as well as from Land and Building Rights (BPHTB) Customs Taxes and Rural and Urban Land and Building Taxes. (PBB-P2) whichever is more contributing is related to the Original Regional Revenue of DKI Jakarta Province. This research was conducted at the DKI Jakarta Provincial Tax and Retribution Agency. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of target data and realization of Land and Building Rights (BPHTB) Acquisition and Land and Rural and Urban Building Taxes (PBB-P2) of DKI Jakarta Province 2013-2017. The analysis used was descriptive analysis using the ratio of the contribution of Land and Building Rights (BPHTB) and Land and Building Rural and Urban Taxes (PBB-P2). In addition, data is obtained through observation, interviews, and documentation. The results showed that the average percentage of revenue contribution given by Land and Building Rights (BPHTB) was related to the DKI Jakarta Province's Original Regional Revenue during the 2013 fiscal year up to 2017, which amounted to 12.26% with the "Less" criteria. The biggest contribution occurred in 2017 which was 15.39% while the lowest occurred in 2016 which was 10.61%. Of the two taxes, Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) are related to DKI Jakarta Province's Local Revenue during the 2013 to 2017 fiscal year Land and Rural and Urban Buildings Taxes ( PBB-P2) contributes more to PAD of DKI Jakarta Province which is 17.44%.]]>
<![CDATA[PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>;
<![CDATA[Rosmawati Rosmawati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i2.296
<![CDATA[This research was based on the results of the discussion that has been done by the researcher, it can be concluded the recognition and measurement of income at PT. Andowa Natha Wistara is in conformity with Statement of Financial Accounting Standards No.23. Where the recognition of corporate income using the accrual basis method of income is recognized at the time of the transaction of the sale of services by the company. Recognition of revenues has been referred to in the Statement of Financial Accounting Standard No.23 in terms of the sale value of services recorded as such income can be estimated with certainty and most likely to be realized. Measurement of income uses the historical measurement basis based on the fair value of benefits received or to be received in cash and cash equivalents.]]>
<![CDATA[ANTISIPASI RESTITUSI PAJAK PERTAMBAHAN NILAI ATAS KEGIATAN EKSPOR DAN IMPOR PADA PT YKK ZIPCO INDONESIA ]]>
<![CDATA[Munawaroh, SE., AK., MM., CA.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v4i2.120
<![CDATA[The purpose of this research is to decide the strategy in anticipating and reducing the restitution of Value Added Tax (VAT) to PT YKK Zipco Indonesia, a foreign capital company conducting export and import activities. The research method used is descriptive to describe the calculation of VAT and VAT restitution mechanism conducted by PT YKK Zipco Indonesia based on the prevailing rules, and strategy in anticipating VAT restitution by utilizing Bonded Zone facility. This research analyzes the positive impact of tax planning in anticipating VAT restitution]]>
<![CDATA[PENGARUH BIAYA OPERASIONAL DAN ARUS KAS PENDANAAN TERHADAP PROFITABILITAS PT. CITACONTRAC ]]>
<![CDATA[Mulia Rahmah, S. Kom., M.Si.]]>;
<![CDATA[Meliana Meliana]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i2.405
<![CDATA[To determine the effect of operating costs on profitability (Return On Assets), the effect of funding cash flows on profitability (Return On Assets), and the effect of operating costs and funding cash flows on profitability (Return On Assets). The research method used in the research is quantitative descriptive method. The results of this study indicate that operational costs do not affect profitability but have a positive relationship, while funding cash flows do not affect profitability but have a positive relationship. The conclusion of this study is that the increase in profitability cannot be measured in terms of operational costs and cash flow, but also as a whole, including from the performance of the organization. If the organization's performance is satisfactory, the company's profitability will increase, and vice versa will decrease. The suggestion of this research is that the independent variables used should not only be operational costs and cash flow because there are still many factors in the company that can affect profitability such as the management of receivables, debt management, and so forth.]]>
<![CDATA[ANALISIS IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA PT BINTANG WIJAYA ABADI BEKASI ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.260
<![CDATA[This research was conducted to determine the preparation of financial statements and whether the preparation of financial statements is in accordance with the SAK EMKM at PT Bintang Wijaya Abadi.The research method that will be used in this research is descriptive with a qualitative approach. This study uses primary data and secondary data. In addition, data is obtained through observation, interviews, and documentation. Financial report data taken from PT Bintang Wijaya Abadi in the form of daily cash reports, monthly bank statements, sales recapitulation and purchase recapitulation in 2017.The financial statements prepared by PT Bintang Wijaya Abadi are not in accordance with the SAK EMKM standar. The financial statements prepared by PT Bintang Wijaya Abadi only consist of the Daily Cash Report, Monthly Bank Reports, Sales Recapitulation and Purchase Recapitulation. The SAK EMKM states that the financial statements consist of the Financial Position Report, Income Statement and Notes to Financial Statements. In recognition, measurement and presentation by PT Bintang Wijaya Abadi is in accordance with SAK EMKM which uses an accrual basis]]>
<![CDATA[PERBANDINGAN PEMBIAYAAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) BANK SYARIAH DAN BANK KONVENSIONAL (STUDI KASUS PADA BANK SYARIAH MANDIRI DAN BANK MANDIRI) ]]>
<![CDATA[Esti Damayanti, SE., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v3i2.70
<![CDATA[The purpose of this research is to give an idea how the financing or credit on SME segment by Islamic banks and conventional banks in order to note also the differences and similarities between the two. The objects used in this study is the Islamic Bank of Syariah Mandiri and Bank Mandiri on the grounds both banks are commercial banks with the largest asset category for Islamic banks and conventional banks. Basically, the Indonesian economy can not be separated from SMEs considering this type of effort to master the many business sectors in Indonesia with a total of over 90%. In addition, SMES have an important role in economic development because the absorption rate is relatively high labor and capital needs of small invesment, SMEs can adapt and arespond flexibly to changing market conditions. This makes the SMEs are not vulnerable to external changes. This in one reason why the banks started to direct the disbursement of funds to the SMES segment as the business sector, SMEs are considered as the most resistant to the crisis and has been proven at the time of crisis in 1997. At that SMEs who are considered as a crutch and economic savior. This condition is very different from the past era that focuses on corporate disbursements to be quicker and greater the benefit. Therefore, learning from past experience of the crisis that has so many banks in Indonesia began to glance at the micro, small and medium enterprise in distributing the funds considering this kind of loan is more secure. This research describes the financing or loans made by banks on financing products, processes and analyzes the the distribution of financing, development financing portfolio of SMEs and obstacles in delivering finance companies. The time period used was from 2007 until 2009. The results of this research show that in channeling finance/ SME loans by the Bank Syariah Mandiri and Bank Mandiri there is a difference in terms of product and criteria for financing, development financing portfolio of each bank is note the same. While the various obstacles faced by both banks can be said is quite similar although there are slight differences, so is the process of distribution and financing analysis.]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK PARKIR DAN PAJAK RESTORAN DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) JAKARTA TIMUR SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA DALAM SEKTOR PAJAK PARKIR DAN PAJAK RESTORAN ]]>
<![CDATA[Mulia Rahmah, SKom., M.Si.]]>;
<![CDATA[Rina Hidayahti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v5i3.232
<![CDATA[This research is to find out how big the tax contribution of parking and restaurant in order to increase tax Income Native (PAD) in East Jakarta, as well as how large the tax contribution of parking and restaurant Tax Revenue against the Original East Jakarta area (PAD) DKI Jakarta in the tax sector, parking and restaurant tax. This research was conducted at the Suku Badan Pajak dan Retribusi Daerah. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of targets and realization of East Jakarta's parking tax and restaurant tax 2015-2017. The analysis used is descriptive analysis using the ratio of parking tax contribution and restaurant tax. Data collection in the study was obtained from observation, interviews and documentation. The conclusion of this study, shows that the average contribution given Parking Tax and Restaurant Tax in order to increase the East Jakarta Regional Original Revenue (PAD) in 2015-2017 is 0.88% for Parking Tax with the criteria of "Very Less" and 4,88% for Restaurant Tax with "Very Less" contribution criteria. Whereas the average contribution given by the East Jakarta Parking Tax and Restaurant Tax to the DKI Jakarta Original Regional Income (PAD) in the Parking Tax and Restaurant Tax sectors in 2015-2017 is 6.48% for Parking Tax with the "Very Less" contribution criteria and 6.61% for Restaurant Tax with "Very Less" contribution criteria. Suggestions from this study, it is expected that East Jakarta Regional Tax and Retribution Agency must periodically re-record the parking taxpayer and restaurant, it is necessary to conduct socialization about the importance of compliance and awareness of taxpayers in making tax payments in accordance with the stipulated time and must be able to apply strict sanctions against taxpayers who are in arrears in order to achieve a deterrent effect on violators]]>
<![CDATA[ANALISIS PERBANDINGAN ANTARA KINERJA SAHAM JAKARTA ISLAMIC INDEX (JII) DAN NON-JAKARTA ISLAMIC INDEX (NON-JII) DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2007 –2009 ]]>
<![CDATA[Siti Nurlatifah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v2i3.50
<![CDATA[The purpose of this research is to investigate there or no significant difference between performance Jakarta Islamic Index (JII) stock and Non-Jakarta Islamic Index (Non-JII) stock on the Indonesia Stock Exchange (IDX) during the period 2007-2009. On this research showed is not there enough evidence empiris to show that performance JII stock difference with Non-JII. Performance return JII stock relative same with return Non-JII stock, for standar deviation risk of JII stock more good in the comparatif with non JII stock and also is not there enough evidence empiris to show that beta JII stock difference with Non-JII stock, Beta JII stock average in bottom number 1, where beta Non-JII stock also same in bottom number 1, but the risk more small in comparatif with Non-JII stock.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL TERHADAP DANA KAS KECIL PADA KANTOR CABANG PT. SURYA MAS AGUNG ]]>
<![CDATA[Mulia Rahmah, SKom., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.372
<![CDATA[One important aspect of a company is the system of internal control. Internal control system are policies and procedures that protect assets from misuse and embezzlement and irregularities. The purpose of this study was to evaluate the role of internal control petty cash fund applied Branch Office PT. Surya Mas Agung. From research conducted then known to have had elements of internal control as an organizational structure that strictly separates responsibility, the system of authorization and recording procedures, and practice healthy in payment details to avoid misuse and misappropriation From the above results indicate that Branch Office PT. Surya Mas Agung has met the elements of internal control.]]>
<![CDATA[ANALISIS PENGARUH PENDAPATAN MARGIN MURABAHAH DAN PENDAPATAN BAGI HASIL MUSYARAKAH TERHADAP LABA BERSIH PT BANK NEGARA INDONESIA SYARIAH (Periode Tahun 2012 – 2018) ]]>
<![CDATA[Herry Winarto]]>;
<![CDATA[Eva Nuraisyah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i3.324
<![CDATA[Abstract: This type of research uses quantitative research. The data source used in this study is secondary data. Data analysis method used is hypothesis testing, namely the t test and f test. The results of this study indicate that Murabahak Margin Income and Musyarakah Profit Sharing Revenue simultaneously have a significant effect on Net Profit of Murabahak Margin Income partially, and Musyarakah Revenue Sharing has a significant influence, PT Bank Negara Indonesia Tbk. To obtain data, researchers used the website of PT Bank Negara Indonesia Tbk, and the Indonesia Stock Exchange (IDX). By conducting research on financial data for the period 2012-2018 analyzed using SPSS 25.0]]>
