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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 LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) INDUSTRI TAS DAN SEPATU NEW HUNTERIA DENGAN PENDEKATAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAKEMKM) Mishelei Loen, SE., M.Si.
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 (28.879 KB) | DOI: 10.35137/jabk.v6i2.282

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that have the same owner and manager, capital is provided by an owner or a small group of capital owners. This study examines the New Hunteria Micro Small and Medium Enterprises (MSMEs) in the Depok city. This research uses qualitative research with descriptive type. Data collection in research was obtained through interviews and observations. Based on the results of the study, the Hunteria New Bag and Shoes Industry researchers can conclude that the financial statements made by Micro, Small and Medium Enterprises (MSMEs) are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Financial Accounting Standards (SAK EMKM). The New Hunteria Bag and Shoes Industry only makes financial records in the form of records of raw material purchases, sales, employee salaries, and other costs
PT.USAHA LANTANG SEJAHTERA JAKARTA PENGARUH SISTEM PENGENDALIAN INTERNAL PIUTANG DAN AKUNTANSI PENJUALAN KREDIT TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA Zulkarnain Moeshak Zen
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 (521.478 KB) | DOI: 10.35137/jabk.v3i3.89

Abstract

Accounts receivable billing activity an important part in launching the distribution of the company's revenue was then used as working capital and the smooth turnover of the company assets on an ongoing basis. This study aims to determine, describe and explain Effect of Internal Control Systems Receivable and Cash Receipts Effectiveness Against Accounts Receivable Billing. Variables examined in this study is the Internal Control System Receivables (X1), Credit Sales Accounting (X2) as independent variables. Effectiveness Billing and Accounts Receivable (Y) as the dependent variable. The popolasi in this study are based on the amount of saturated sample method. In the event, the number of samples studied as many as 31 employees associated with the sale and collection of accounts receivable. Descriptive method that aims to investagate relationships between variables or role, through a quantitative approach and statistical tests. Data collected by melakukann observation, interviews, distributed questionnaires and literature study. Money analysis method used is the Pearson correlation coefficient public, research hypothesis will be tested using the F test and t test. Based on the results of research and discussion conducted has obtained the results of R square of 0.577 which means a very strong relationship between the three variables, and supported by the hypothesis testing of the internal control system variables receivable (X1) through the t test where t count> t table (4,219> 2,037) and a variable sales accounting (X2) t> t table (3,887 > 2,037). Thus the hypothesis test results are acceptable, so that it can be concluded that the Internal Control System Receivable and Credit Sales Accounting Contribute Effectiveness Against Accounts Receivable Billing. As well as the calculation of the variable coefficient partial Internal Control Systems results obtained Receivables 54,2%, which means that 54,2% Internal Control System contributes to the effectiveness of Billing Accounts Receivable while the rest influenced by other factors not examined. And from variable Credit Sales Accounting obtained yield was 57,7%, which means that 57,7% of credit sales accounting contribute to the effectiveness of the collection of accounts receivable and the rest influenced by other factors not examined .
ANALISIS PELAPORAN KEUANGAN PENDIDIKAN ANAK USIA DINI (PAUD) KB ASSA’DAH CIKUPA DENGAN PENDEKATAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN Mishelei Loen, SE., M.Si.
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 (378.499 KB) | DOI: 10.35137/jabk.v6i1.259

Abstract

Financial reporting is all aspects related to the provision and delivery of financial information. Early Childhood Education (PAUD) is a non-profit organization, in which the source of funds comes from the government and the community. In carrying out activities, Early Childhood Education (PAUD) requires an accounting system to produce financial information as a tool to ensure accountability and transparency in the implementation of educational activities, accounting in education aims for accountability, managerial and supervisory. The purpose of this study was to analyze KB Assa’adah Cikupa's PAUD Financial Reporting with the PSAK 45 approach. In this study the data used was qualitative data, while for data sources using secondary data, the analytical method used was descriptive analysis. Based on the results of the study, concluded that the KB Assa’adah Cikupa PAUD Financial Reporting was not in accordance with the applicable regulations, namely the Statement of Financial Accounting Standards (PSAK) 45
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI TAHUN 2010-2014 Budi Tri Rahardjo, Ak., M.Ak., CA; Juliantika Juliantika
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 (253.385 KB) | DOI: 10.35137/jabk.v3i2.67

Abstract

The study is done to the effectiveness and the contribution of motor vehicle taxes and import turning the vehicle ownership transfer to the local revenue in Bekasi city. This research was done in SAMSAT the city of Bekasi. Methods used for gathering data, through the data secondary. Data secondary obtained by interview, survey, and observation. Methods of analysis data used is the methods of approach deskriptif kualitatif. The results of the analysis show that the admission tax motor vehicle and bea behind the name of motor vehicle very effective. While contributions to tax motor vehicles of revenue original area very good in the amount of 97.286% and for contribution bea behind the name of the motor vehicle against the revenue the original area was in the amount of 25.50%.
PENGARUH HARGA MINYAK DUNIA, HARGA EMAS DUNIA, DOW JONES INDUSTRIAL AVERAGE DAN INFLASI TERHADAP INDEX SAHAM SYARIAH (STUDI EMPIRIS DI NEGARA INDONESIA, MALAYSIA DAN UNI EMIRAT ARAB) Ivahzada Marella Edgina, SE., M.ESy.
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 (283.028 KB) | DOI: 10.35137/jabk.v7i2.378

Abstract

: Capital markets have an important role for the economy of a country because of the stock market performed two functions: first as a means of funding for business or as a means for companies to obtain funds from investors. Fluctuations in the capital market will be associated with changes in various macroeconomic indicators. This study attempts to analyze the influence of world gold prices, oil prices, Dow Jones, and inflation. And also to analyze the differences retun of each index. Thee main indexes will be analyzed namely Jakarta Islamic Index, FTSE Bursa Malaysia Hijrah Shariah and FTSE NASDAQ Dubai 10 Shariah. This study uses monthly data from January 2011 to December 2014 from the three countries. The results showed that simultaneous world gold prices, oil prices, Dow Jones and inflation significantly influence the Jakarta Islamic Index, the FTSE Bursa Malaysia Hijrah Shariah and the FTSE NASDAQ Dubai 10 Shariah.
ANALISA SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM RANGKA MEMINIMALISASI PIUTANG TAK TERTAGIH PADA PT TUCAN PUMPCO SERVICES INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
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 (303.348 KB) | DOI: 10.35137/jabk.v2i3.47

Abstract

The purpose of this study is to determine how much is Internal Control consist of the control environment, risk assesment, control activities, information and communication and monitoring influence to effort of reducing uncollectible accounts at PT. Tucan Pumpco Services Indonesia. Sources of data used in this study is primary data, which are collected by quetionary and straight interviu. This data analyzed by comparing Standart Operating Procedures and result of questionare and interviu in qualitative description. The result of this study showed that the component of Internal Control in PT Tucan Pumpco Services Indonesia are not quite effective to reduce uncollectible account, specially in component monitoring, so company must effort their monitoring activities in way to reducing uncollectible accounts, and so they should have wiser accounting policies for uncollectible accounts. Keywords: Internal Control, Control Environment, Control Activities, Information and Communication, Monitoring, Uncollectible Accounts.
PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT ( PENDAPAT PROFESIONAL AUDITOR ) Siti Nurlatifah
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 (907.037 KB) | DOI: 10.35137/jabk.v6i3.331

Abstract

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements
PENGARUH INDEPENDENSI, PENGALAMAN DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DBSD&A Esti Damayanti, SE., M.Si.; Farah Fajriyah
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 (298.882 KB) | DOI: 10.35137/jabk.v5i3.228

Abstract

This study aims to determine the influence of Independency, Experience and Professionalism Auditor on Audit Quality at public accounting firm Doli, Bambang, Sulistiyanto, Dadang & Ali. Sampling Method This research uses purposive sampling method in criteria: a. Auditors working in the Public Accounting Firm Doli, Bambang, Sulistiyanto, Dadang & Ali within a period of at least 6 months, b. Auditors have expertise in the field of audit and thoroughness in making audit reports, c. Auditor who has carried out auditing work within a period of at least 6 months. d. Auditors who have at least D3 level of education, e. Auditor who has a position equivalent partner, manager and supervisor auditing, f. Auditor working in Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants Directory. Questionnaires are distributed as many as 26 questionnaires with a return rate of 17 respondents from 6 Public Accounting Firm. The data is analyzed by multiple regression method and processed with SPSS version 22 program. Data analysis is equipped with data quality test and classical assumption test.The results of this study indicate that Independence, Experience and Professionalism Auditors significantly influence audit quality. this research also shows that experience variable is the most dominant variable affecting audit quality.
ANALISIS PENGAKUAN PENDAPATAN PENJUALAN KONSINYASI DAN BIAYA PENJUALAN UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA PT BUMI AKSARA GROUP Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Riri Oktaviani
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 (502.967 KB) | DOI: 10.35137/jabk.v6i3.321

Abstract

This study discusses the accounting for consignment sales and sales costs in PT Bumi Aksara Group. Data was obtained from PT Bumi Aksara Group in 2017. This study is a qualitative study in which the data is analyzed by comparing accounting standards that apply to consignment sales and sales costs with the reality that occurs in the company. The results of this study are that the company has not separated regular and consignment sales, ss for the charging of sales costs such as promotional costs, commission fees and expeditions are not recognized in the appropriate cost group. so financial reporting is not accountable
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PEMBIAYAN TERHADAP ALIRAN KAS BEBAS PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DIBURSA EFEK INDONESIA) Tasum SE., M.Si
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 (523.21 KB) | DOI: 10.35137/jabk.v4i2.123

Abstract

This study aims to determine how the effects of financing decisions investasi.dan decision to free cash flow as the dependent variable.The object of research is a building construction company listed on bei as population and sampling technique used purposive sampling and there are six (6) companies that meet the criteria. The study period was 2007 s.d. 2010. Data were analyzed using descriptive analysis and kuantitative withmultiple regression model. From the test results are statistically independent variable investment decisions and financing decisions either simultaneously or partially significant effect on free cash flow is a construction services company listed on the Stock Exchange. Investment decisions have a positive correlation and financing decisions have a negative correlation with free cash flow of building construction services company listed on the Stock Exchange. Free varabel ability to explain the change of variables terika large cash flow amounted to 41.80% and the remaining 58.20% influenced by other factors beyond the variables analyzed

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