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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 PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Siti Nurlatifah; Fadlun Nisa
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 (669.456 KB) | DOI: 10.35137/jabk.v6i2.297

Abstract

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia.        The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.There are several ways to increase tax revenue, namely by continually disseminating information to taxpayers in order to increase public awareness regarding the importance of paying taxes, socializing the prevailing corporate tax rates, providing training on filling in tax returns properly, correctly and completely , hold counseling conducted by Directorate General of Taxation to Taxpayers such as facilitating Taxpayers to submit SPTs by post or can deliver directly to the service department, and provide tax penalties or fines to negligent Taxpayers so that they deter
KINERJA AUDITOR BERWAWASAN LINGKUNGAN PADA BADAN PEMERIKSA KEUANGAN SURVEI PADA AUDITOR DI LINGKUNGAN\ BADAN PEMERIKSA KEUANGAN JAKARTA (2017) Dr. Hotma Napitupulu, MM.; Donny Dharmawan, MM.; Drs. Zulkarnain Moshak Zein, M.AK., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.085 KB) | DOI: 10.35137/jabk.v4i2.122

Abstract

Appositive correlation of Work motivation on environmentally sound of work productivity : A positive of healthy environment of healthy on environmentally sound of work productivity A : positive correlation of work ethic environmentally sound of work productivity
ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Siti Nurlatifah; Ratna Widyatami
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 (287.396 KB) | DOI: 10.35137/jabk.v7i2.406

Abstract

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.
Analisis Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Jatinegara Jakarta Timur Budi Tri Rahardjo, Ak., M.Ak., CA; Rosmawati rosma
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 (432.915 KB) | DOI: 10.35137/jabk.v6i1.262

Abstract

This study aims to analyze warning letter reports and tax strengths and revenues from 2010-2014 KPP Pratama Jatinegara. The analysis used is descriptive analysis using the effectiveness of warning and forced letters and the ratio of income tax arrears. Data is collected through study of literature and articles. The results showed that tax disbursement with a warning letter and a letter of power in Jatinegara Primary KPP in general could be classified as ineffective either because a number of sheets or nominal values mentioned in the warning letter and forced letters did not reach 100%. Besides that, the taxpayer does not submit the SPT, SKPKB, SKPKBT etc., taxpayers in taxes do not recognize that there is a tax debt, taxpayers cannot settle the amount of debt, taxpayers submit requests for installment payments because financial conditions are not possible if they have to paid in total, taxpayers file objections to the amount of tax arrears, and taxpayers neglect it. The awareness of taxpayers in the tax payment of forced letter tax arrears, the lack of an active role of the forced letter tax arrears, and cannot be contacted because the taxpayer changes the address and does not report to the tax office.
Maksimalisasi Pendapatan Daerah dari Retribusi IMB di DKI Jakarta (Studi Komparatif Antar Kota Administrasi) Mulia Rahmah, SKom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (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 (498.634 KB) | DOI: 10.35137/jabk.v3i2.78

Abstract

Maximizing revenue acquisition is often viewed as one of the prerequisites for the implementation of regional development. However, in the process of maximizing revenue trapped many local governments in the region extending activities income which is exploitative and tend to conflict with higher laws. The purpose of this study is to analyze one of the building permit levies that affect local revenue. This study uses the Regional Income as the dependent variable, while Building Permit (Levies Development Supervision and Levies Building Control) as independent variables, which the IMB is very influential on regional income.
PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Heni Yusnita, M.Ak.
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 (514.899 KB) | DOI: 10.35137/jabk.v5i3.233

Abstract

The purpose of this research aims to determine the effect of earnings management on firm value. Earnings management proxy by accrual activity with revenue discretionary model (Stubben 2010) and real activity with method Roychowdhury (2006), firm value meausured Price To Book Value. The population involved in this study were all the manufacture companies listed in the Indonesia stock exchange during 2015-2016. The samples were selected by using purposive sampling method. The analysis was conducted based on multiple linear regressions supported by SPSS program. The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow . Moreover, accruals earnings management and real earnings management through operating cash flow have influence on firm value. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm value, so it can be a consideration in making investment decisions
AKUNTANSI DANA PENSIUN PROGRAM MANFAAT PASTI TERHADAP LAPORAN KEUANGAN STUDI PADA DANA PENSIUN BANK INDONESIA (DAPENBI) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Fenny Dwi Lestari
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 (30.624 KB) | DOI: 10.35137/jabk.v3i01.51

Abstract

This study purposesof knowing about implementation the Accounting standards in retirement fund organization called Dana Pensiun. This study analysed qualitatively by comparing the Accounting implementation in Dana Pensiun Bank Indonesia and the Accounting Standards in Indonesia. Source of data are Financial Report provided by Dana Pensiun Bank Indonesia in year 2012 and 2013, also by interview and observation the calculation of retirement fund. The result show that the implementation of Accounting Dana Pensiun Bank Indonesia is accordance with the generally accepted Accounting Standards in Indonesia.
PENGARUH PENGENDALIAN INTERNAL DAN BUKTI AUDIT TERHADAP OPINI AUDIT (Studi Empiris di Kantor Akuntan Publik di Jakarta Timur) Herry Winarto
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 (425.815 KB) | DOI: 10.35137/jabk.v7i1.374

Abstract

The population in this study amounted to 40 KAP in the East Jakarta area. The sample in this study uses Cluster Sampling, with the criteria for respondents submitted to the Director of Public Accountants by IAI. Data obtained by collecting questionnaires directly to respondents as many as 42 and 42 returned questionnaires, as well as 38 questionnaires that can be processed. Internal Control and Audit Evidence have a significant and positive effect on Audit Opinion and simultaneous results indicate that the variable Internal Control and Audit Evidence contribute significantly and positively to Audit Opinion. This can be seen from the results of the coefficient of determination (R2 test) of 67.8%.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI ROTI GORENG MENGGUNAKAN METODE TRADISIONAL DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA UD LAKSANA HATI Diana Gustinya, SE., M.Ak.; Melinawati Melinawati
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 (368.005 KB) | DOI: 10.35137/jabk.v6i3.326

Abstract

This research was conducted at UD Laksana Hati, having its address at Kp. Kebon Kopi RT. 004 RW. 006 Karang Asih Village, Kec. North Cikarang Bekasi Regency. The purpose of this study was to determine the calculation of the cost of fried bread production using traditional methods carried out by the company and compare it with the method of Activity Based Costing. Data collection techniques used are observation and documentation while the analysis method uses descriptive qualitative analysis. From the results of the research that has been done, it turns out the calculation of the cost of fried bread production using Activity Based Costing method is more accurately used by companies to obtain the desired profit compared to using traditional methods.
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (MFCA)TERHADAP SUSTAINABLE DEVELOPMENT Mishelei Loen
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 (769.488 KB) | DOI: 10.35137/jabk.v5i1.182

Abstract

This study aims to determine whether there is a relationship and influence between Green Accounting Implementation, Material Flow Cost Accounting (MFCA) to Sustainabale Development and Resource Eficiency as moderation. The sample used consists of five cement companies listed in Indonesian Cement Association in 2017. The method used in this research is purposive sampling. To measure Green Accounting Implementation, Material Flow Cost Accounting (MFCA) on Sustainabale Development and Resource Eficiency as moderation is used multiple analysis. The results show that Green Accounting Implementation, Material Flow Cost Accounting (MFCA) has a positive effect on Sustainabale Development and Resource Eficiency as moderation. Resource Efficiency strengthens the Implementation of Green Accounting and Material Flow Cost Accounting (MFCA) against Suistainabale development (SDv).

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