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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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EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN BUNGA DAN PINJAMAN BUNGA PADA LAPORAN KEUANGAN KOPDIT (CU) NGUDI RAHAYU BERDASARKAN PERMEN KUKM NO. 13/PER.M.KUKM/IX/2015 DAN SAK ETAP Budi Tri Rahardjo, Ak., M.Ak., CA; Rika Ikawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.594 KB) | DOI: 10.35137/jabk.v5i1.180

Abstract

This research was the conclusion obtained from the results of this study that the transaction on Kopdit (CU) Ngudi Rahayu has been in accordance with the concept of transaction recognition based on Candy KUKM and SAK ETAP, transactions are recognized and recorded on an accrual basis, ie transactions are recognized when the transaction occurs. Kopdit (CU) Ngudi Rahayu has presented balance sheet, residual result of business report, estimated ledger report, member loan balance report, stock balance balance and daily interest balance report. However, Kopdit (CU) Ngudi Rahayu has not completed its financial reporting in accordance with the cooperative reporting regulation contained in the Minister of Cooperatives and Trade Regulation No. KUKM. No. 13 / Per / M.KUKM / IX / 2015 and SAK ETAP, and the necessary advice should be better if the financial statements have been made in accordance with applicable cooperative reporting rules.
PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS INSTITUSIONAL TERHADAP RETURN ON ASSETS DENGAN ACCRUAL EARNINGS MANAGEMENT SEBAGAI VARIABEL INTERVENING Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.6 KB) | DOI: 10.35137/jabk.v7i2.411

Abstract

This study aims to determine the effect of good corporate governance which is proxied by the proportion of institutional ownership and the size of the board of commissioners on return on assets with accrual earnings management as an intervening variable manufacturing company in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019. By using a path analysis the results of the study found that the proportion of institutional ownership influences accrual earnings management, the size of institutional board of commissioners influences accrual earnings management, the proportion of institutional ownership and the size of the board of commissioners together affect the accrual earnings management. The proportion of institutional ownership has no effect on return on assets, the size of the institutional board of commissioners has an effect on return on assets, accrual earnings management has an effect on return on assets, the proportion of institutional ownership, the size of the board of commissioners and accrual earnings management together influence return on assets. Accrual earnings management can act as an intervening variable on the effect of the proportion of institutional ownership on return on assets. Accrual earnings management can act as an intervening variable on the effect of institutional board size on return on assets.
Revenue Model dan Conditional Revenue Model untuk Mendeteksi Manajemen Laba Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.596 KB) | DOI: 10.35137/jabk.v6i2.281

Abstract

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue  model and conditional revenue model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each companies. These results prove that the revenue model is able to indicate the companies 34  of the total 38 in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the companies 36 of the total 38 in the manufacturing companies indicated accrual earnings management.
ANALISIS PENGARUH VARIANS ANGGARAN PENJUALAN DAN ANGGARAN BIAYA PENJUALAN TERHADAP LAPORAN LABA RUGI. STUDI PADA PT COMBIPHAR PERIODE 2012 – 2014 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Watini Watini
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.976 KB) | DOI: 10.35137/jabk.v3i3.88

Abstract

This Paper aims to analyze impact of sales and sales cost budget variance to Income Statement in PT Combiphar in 2012 – 2014. This paper analyzed quantitevely by Regression analysis. Data collected from PT Combiphar are sales budget, sales cost budget and Income Statement. Result of this study show that Income Statement impacted significantly by variance sales and sales cost budget in partial test, and by simultaneously both of variance sales and sales cost budget impact significantly to Income Statement in 57.6%.
ANALISIS PENERAPAN SAK ETAP (STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK) DALAM PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA PT CIPTA AGUNG LESTARI Esti Damayanti, SE., M.Si.; Nurjannah Citradewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.549 KB) | DOI: 10.35137/jabk.v6i1.256

Abstract

SAK ETAP is an accounting standard set by IAI with the purpose of facilitating medium enterprises in preparing and presenting the financial statements to be more informative and relevant, so it will be interpretated by the external users, such as investors and creditors to providing financing for SME’s. The purpose of this research is to determine the presentation of  PT Cipta Agung Lestari financial statements by an entity’s financial accounting standards without public accountability (SAK ETAP). This research used a description comparative method with secondary data sources and the results of this research indicate that the presentation of PT Cipta Agung Lestari financial statements are not yet complied with SAK ETAP, because the company has not applied adjustment journals in accounting cycle and has not presented statement of owner’s equity, cash flow statement and notes to financial statement.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DEWAN DIREKSI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2011-2014 Diana Gustinya, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.206 KB) | DOI: 10.35137/jabk.v3i01.56

Abstract

This study aims to examine corporate governance mechanism, institusional ownership, independent of commissioner, size board of director, and also firm size and leverage to earning management. The sample in this study were non- financial companies listed in IDX (Indonesia Stock Exchange) in the periode 2011-2014. The number of sample used were 152 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression and single regression with SPSS 22 Program. The results of this research show that, (1) institusional ownership had negative significant influence to earnings management, (2) independent of commissioner had positif not significant influence to earning management,(3) size board of director had negative not significant influence to earnings management, (4) leverage had negatif not significant influence to earnings management, (5) firm size had negative not significant influence to earnings management.
PENGARUH RASIO PROFITABILITAS TERHADAP PERTUMBUHAN LABA DENGAN RASIO KINERJA OPERASI DAN RASIO PASAR SEBAGAI MODERATING VARIABEL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2016-2018 Mishelei Loen, SE., M.Si.; Fajar Sari Septiani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.141 KB) | DOI: 10.35137/jabk.v7i1.381

Abstract

This research was conducted at Industrial and Chemical Sector Manufacturing Companies listed on the Indonesia Stock Exchange Period 2016-2018. The purpose of this study is to determine the Profitability Ratio to profit growth with the ratio of operating performance and market ratio as a moderating variable. The collection technique in this study the type of data used is secondary data while the method of analysis uses quantitative analysis. From the results of the research that has been done, it is obtained that the Profitability Ratio shows that there is a positive and significant effect on Profit Growth. The Operating Performance Ratio which moderates the Profitability Ratio to Profit Growth shows there is a negative and significant effect on Profit Growth. While the Market Ratio which moderates the Profitability Ratio to Profit Growth shows there is a negative and not significant effect on Profit Growth.
AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. INDOMURAYAMA PRESS & DIES INDUSTRIES Budi Tri Rahardjo, Ak., M.Ak., CA; Ainul Baroroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.642 KB) | DOI: 10.35137/jabk.v2i3.46

Abstract

Reason and Research Purposes. Want to know the application is made PT. Indomurayama Press & Dies Industries in Operational Audit on Merchandise Inventoy Want to know the level of effective and economical merchandise inventoy for the company. Research Purposes Descriptive qualitative methods of analysis based on the depiction that support the analysis. Results Purposes and Findings The Company has not implemented Operational Audit so companies are still not operating effectively and economically.
Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.433 KB) | DOI: 10.35137/jabk.v6i3.327

Abstract

This study aims to determine whether there is a relationship and influence between the application of Green Accounting, Material Flow Cost Accounting (MFCA) on Sustainable Development with Resource Efficiency as moderating. The sample used consisted of thirty-three manufacturing companies. The method used in this study uses quantitative methods. Where the form of this research is descriptive and inferential analysis. Inferential analysis uses purposive sampling and causality analysis. The data used in this study are primary data, using statistical analysis methods and using IBM SPSS Statistics 21 software assistance. The results of the study indicate that the Application of Material Flow Cost Accounting (MFCA) has no positive effect on Sustainable Development (SDv). Positive results on the adoption of Green Accounting for Sustainable Development (SDv). Resource Efficiency does not oppose Material Flow Cost Accounting (MFCA) towards Sustainable Development. Resource Efficiency (RE) positively implements the application of Green Accounting for Sustainable Development (SDv).
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KSO WILIAM MEGA NUSATAMA Diana Gustinya, SE., M.Ak.; Atikah Ningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.33 KB) | DOI: 10.35137/jabk.v5i3.227

Abstract

The purpose of this study is to know the analysis of accounting treatment and reporting value added tax and know accounting taxes related value added tax for accountability internal financial report KSO William Mega Nusatama. This research method uses qualitative method which describes accounting process of value added tax in relation to KSO William Mega Nusatama financial report. The result of the research is the company has conducted the procedure of value added tax in accordance with the Law No.42 of 2009, but has not applied value added tax treatment so that internal financial statements of the company can be said not accountable. And the discussion that can be conveyed is the company keeps the receipt of the installment journal from the consumer and acknowledges the VAT output, keeps the journal and acknowledges the Selling Price as a sale, makes a correction journal on the details of the sales repayment, keeps the journal at the time the company makes a contract of cooperation agreement to the vendor and acknowledges the existence value add taxes entries, keeps the journal at the time the company pays the invoice for the contract to the vendor, makes a correction journal on the payment details of the contract and non contract vendor, compares the nominal amount between the vendor payment details and the sales repayment with the input and output recap, value added tax at the end of 2015.

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