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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 GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sektor Pertanian yang Terdaftar di Indeks Saham Syariah Bursa Efek Indonesia Tahun 2017 - 2021) Ayu Puspitaningtyas
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.v10i1.875

Abstract

This study aims to analyse the effect of corporate governance as measured by the variables of the proportion of institutional ownership and the proportion of independent members of the board of commissioners meeting on the company financial performance as measured by return on assets (ROA) and  return on equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent members of the board of commissioners positively and significant affects the ROA. (3) the proportion of institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent members of the board of commissioners positively and doesn’t significant affects the ROE..
PENGARUH UKURAN PERUSAHAAN, MARGIN LABA KOTOR DAN PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Dewi Rejeki; Sri Wulandari
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.v10i1.879

Abstract

This study aims to determine and analyze the effect of company size, gross profit margin and inventory turnover on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research was conducted on the company's annual data, namely company size data, gross profit margin and inventory turnover in 2017-2019. Data analysis using logistic regression statistical test using SPSS statistical program version 25.The results of the logistic regression test or partially show that the firm size variable has no significant effect on the selection of inventory accounting methods of 0.363, gross profit margin has no significant effect on the selection of inventory accounting methods of 0.772 and inventory turnover has a significant effect on the selection of inventory accounting methods of 0.010.
DESAIN SISTEM PENGENDALIAN INTERNAL DALAM RANGKA MENJAGA DAN MENCAPAI EFEKTIVITAS PENGGUNAAN KAS KECIL PADA CV NUANSA JINGGA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
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.v4i3.938

Abstract

The purpose of this study is to analyze the petty cash internal control system in CV Nuansa Jingga based on the problems retaled to petty cash, which is the most problem is the over budget on entity’s petty cash. Source of data collected from CV Nuansa Jingga both primary and secondary. This research tries to make the design of petty cash internal control system to reduce the over budget, and implemented to entity’s management. The result of the study is that CV Nuansa Jingga has already implemented the design of petty cash internal control system as much 74,16%.
Pengaruh Ukuran Perusahaan dan Return on Equity terhadap Earning per Share pada Perusahaan Pertambangan Batubara di BEI, Periode 2019-2022 Diajeng Reztrianti
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.v10i1.953

Abstract

Several coal companies have experienced a decline in profitability and solvency. During the period of 2019-2022, the Earnings Per Share (EPS) of coal mining companies listed on the Indonesia Stock Exchange (BEI) underwent fluctuations. It is suspected that factors such as company size and Return on Equity (ROE) may have influenced these variations in EPS. This study aims to determine the relationship between firm size and return on equity on earnings per share in coal mining companies listed on the Stock Exchange. The study reveals that in the case of the 10 coal mining companies listed on the Indonesia Stock Exchange (BEI), both the company size and Return on Equity (ROE) do not significantly contribute to an increase in Earnings Per Share (EPS). It further indicates that the company size itself has no significant impact on EPS. Additionally, the ROE does not promote an increase in EPS for these coal mining companies
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
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.v10i1.844

Abstract

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.
Pengaruh Corporate Social Responsibility dan Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan Dhistianti Mei Rahmawantari
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.v10i1.876

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Company Performance in Food and Beverage Manufacturing Companies Listed on the IDX for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 48 data. The results of the study show that Corporate Social Responsibility (CSR) influences company performance. Good Corporate Governance (GCG) has no effect on company performance. Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an influence on company performance
Evaluasi Efektivitas Peran dan Fungsi Audit Inernal (Studi Kasus pada Grup Perusahaan Farmasi Dipa Rajawali) Sumantri Bratakusuma, SE., M.Ak.
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.v4i1.934

Abstract

This research aims to study the process of a paradigm shift or a view of the role and functions of internal audit, the cause of inefficiency function and role of internal audit in risk management, top management support and auditees of the findings of internal audit and process improvement and prevention is done in order to create corporate governance good. The object of research is a group company namely Dipa Eagles Pharmaceutical Group Company which is engaged in the fields of pharmaceuticals and medical devices. The study was conducted using a descriptive approach by comparing the analysis of the facts that occurred in the company's activities between theory and practice. From the results of field studies and literature, indicates that the Eagles Dipa Pharmaceutical Group has made the process of paradigm shift on the role and functions of internal audit of "watch dog" to "consultant" and partner for the company's management conducted by the Dept. Corporate Internal Audit. Although there has been a paradigm shift audits in Group Pharmaceutical Company Dipa Eagles, but yet there is conformity policy role and function of internal audit has been running in Group Pharmaceutical Company Dipa Rajawali so that the role and functions of internal audit can not be effective and have not been able to contribute to improvement internal control and risk management company. There has been no top management support and auditees of the findings obtained by the internal audit that good corporate governance in the Group of Pharmaceutical Companies Dipa Eagles has not been reached.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY , RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (PBV) ( Studi Empiris Pada Perusahaan Sub Sektor Perdagangan Besar Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Heni Yusnita
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.v10i1.877

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER)  on Firm Value (PBV) for the 2018-2021 period. The population in this study were 47 companies in the large trading subsector for the 2018-2021 period. Based on the sampling technique using purposive sampling, 12 companies met the criteria. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis technique used is simple linear regression analysis. The type of research used is quantitative. The program used for data processing is SPSS version 23. The results of this study indicate that: Corporate Social Responsibility has an effect on firm value (PBV), Return on Assets (ROA) has an effect on firm value (PBV),Current Ratio (CR) has an effect on firm value (PBV), Debt to Equity Ratio (DER) has an effect on firm value (PBV).
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Diana Gustinya; Elih Ermawati
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.v10i1.884

Abstract

The purpose of this research is to test and prove the influence of fundamental factors on financial distress in companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. The population of this study uses all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period, where 80 companies are the study population. The sampling technique in this study used a purposive sampling technique, where samples were obtained from populations that met the specified criteria. The results of determining the criteria using purposive sampling technique obtained 15 companies. As for the data analysis techniques used in this study include descriptive statistical analysis (mean, maximum, minimum, range, standard deviation), classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing (statistical test t). The results of this study indicate that return on equity partially has no effect on the financial distress index, debt to equity ratio partially has no effect on the financial distress index, while the quick ratio partially has an influence on the financial distress index.
PENGARUH PEMAHAMAN, KESADARAN DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENSIUNAN PEGAWAI NEGERI TERKAIT ADANYA PELAKSANAAN TAX AMNESTY (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
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.v4i3.939

Abstract

This study was conducted to determine the effect simultaneously and partially between Understanding, Awareness and Perception of Taxpayers to Personal Taxpayer Compliance related to the implementation of Tax Amnesty in Tax Office Pratama West Bekasi.This research was conducted in Primary Tax Service Office in West Bekasi. The method used for data collection is survey through primary data. The method of analysis used is a quantitative approach.Research result Shows that simultaneously, the awareness and perception of the taxpayer has a significant and positive influence on the Taxpayer Personal Compliance Personnel related to the implementation of Tax Amnesty and the result partially indicates that the variable of Taxpayer's Values, Awareness and Perception on the Compliance of the Personal Taxpayer of Retired Civil Servant Related to the implementation of Tax Amnesty, where the three factors contribute to the taxpayer Personal Compliance variable of Pensioners of the State Administration related to the implementation of Tax Amnesty of 38.1%.

Page 20 of 23 | Total Record : 228

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