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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 TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN UNTUK MENGEFISIENSIKAN BEBAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT WAHANA ELOK LANGGENG LESTARI “WELL” Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Esti Kusumowati
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 (636.274 KB) | DOI: 10.35137/jabk.v7i2.407

Abstract

The purpose of the research is to do tax planning that must be done by the company in order to streamline the income tax expense and find out the impact that occurs after tax planning. The method of this research is qualitative descriptive method, that is a research by collecting data in accordance with the actual situation and providing an overview and analysis of existing problems. The result of the research shows that PT Wahana Elok Langgeng Lestari “WELL” has implemented tax planning, for some costs that cannot be deducted into deductible costs and comparing the tax expense before and after-tax planning.The conclusion in tax planning on financial statements can help companies to make efficiency and make savings on corporate income tax. Suggestion for companies to make maximum use of tax planning in utilizing tax-saving alternatives without violating tax regulations.
AUDIT OPERASIONAL PEMASARAN TERHADAP PERSPEKTIF KEPUASAN PELANGGAN ATAS PRODUK NU GREEN TEA PT ABC PRESIDENT INDONESIA Widia Praptiwi, SE., Ak., M.Ak. , CA.; Dwi Richi Julian
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 (411.002 KB) | DOI: 10.35137/jabk.v6i1.263

Abstract

The purpose of this research is to find out customer satisfaction of Nu Green Tea drinks through marketing programs and marketing budgets. As Marketing operational audit can use not only financial data as a key performance indicator. Data obtained by distributing questionnaires to several customers, namely traditional shops or agents that have been determined. The analysis used descriptive analysis method with describe quantitative analysis approach or describe the object of research to find out how effective and efficient the marketing program is on the marketing budget. Among of the results show that Marketing programs and marketing budgets simultaneously have a positive and significant impact on customer satisfaction. Marketing programs are influenced by the existence of programs that include the development of human resources on the internal part, including marketing training. Marketing training, among the others, is to improve quality in order to improve the best sales performance by selling effectively and productively. Identifying the target market will help in developing an effective marketing strategy. Introducing products to consumers, promoting consistently, continuously, and in creative ways. Internet marketing is one of marketing strategy that is very effective, knowing the tastes of customers and customer needs by placing on social networking sites.
PERBANDINGAN VOLATILITAS EWMA, GARCH DAN MONTE CARLO TERHADAP NILAI TUKAR MATA UANG ASING BANK Bjb Safrin Marulitua, AK., MBA., CPA., CA.
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 (581.507 KB) | DOI: 10.35137/jabk.v3i2.80

Abstract

This research addresses the comparison of accuracy volatility models especially Exponentiall Weighted Moving Average (EWMA), Generalized Autoregressive Conditional Heteroscedastic (GARCH) with its classification and Monte Carlo Simulation (MCS) for measuring market risk in order to calculate VaR of portofolio to exchange rate of AUD/IDR, EUR/IDR and USD/IDR of Bank Bjb. Testing in the validity of the model using Kupiec mixed backtest shows that GARCH volatility model and its classification with confidence level of 95% proved that three foreign currency exchange rate AUD, EUR and USD has valid and accurate model, while EWMA valid for AUD and EUR currencies and MCS valid for USD currency. Results of the portfolio market risk VaR estimation using filtered historical simulation method as amount of Rp797.083.763, gives information reserve capital or minimum capital charge to be provided by Bank BJB, in addition must also take into account the credit risk and operational risk.
Pengaruh Struktur Modal, Beban Bunga dan Beban Pajak Terhadap Kinerja Perusahaan: Studi Kasus Pada Perusahan Sektor Otomotif dan Komponennya yang Tercatat di Bursa Efek Indonesia, 2009-2015 Ayu Puspitaningtyas, SE., MM.
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 (317.776 KB) | DOI: 10.35137/jabk.v5i1.242

Abstract

The purpose of this study was to analyze the impact of capital structure, interest expense and tax on financial performance of automotive and components sector companies listed in Indonesia Stock Exchange (IDX). This study employed the descriptive and regression analysis of panel data. This study covered annual data of 12 automotive and components sector companies listed in the BEI at year 2009-2015. Datas were analysed using multiple regression. The study conclude that capital structure which represent by Debt to Equity Ratio (DER), Interest Expense, and Tax Expense have simultaneously and significant effect towards profitability which represent by Return On Equity (ROE). Only Interest Expense have partial and significant effect toward probability which represent by Return On Equity (ROE). Based on the result, researcher obtained two crucial implications, first is for automotive company have to be considered by management to monitor the company solvability, because high level of solvability indicates that company have so many capability to payment interest and loan. The second is suggestion for the investor (have been or will be) is that they should, not only, considering financial fundamental aspects of company, but also have to consider the external aspect that can influence company’s return on equity.
PENGARUH LOCUS OF CONTROL , KINERJA , KOMITMEN ORGANISASI DAN TURNOVER INTENTION TERHADAP PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR ( Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Selatan) Hj. Dewi Rejeki, SE., Ak., M.Ak.; Rizca Tri Utami
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 (192.115 KB) | DOI: 10.35137/jabk.v3i01.52

Abstract

The reason this study of course, there is a problem regarding the acceptance of dysfungtional audit behavior in the audit process that does not comply with audit procedures that have been established or deviate from the applicable standards, so as to reduce the quality of the financial statements being audited. Based on cluster sampling method with stratified random sampling technique, this study used a sample amount to 15 KAP with a total of 98 respondents who work as auditors working in the public accounting firm located in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This study uses primary data by questionnaire. Data were analyzed using multiple regression analysis processing through SPSS 22,0 statistical software. The results showed two variables that have an influence ang significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has significant influence but not on accepteance of dysfungtional audit behavior. The conclusion of this study, shows that of the four variables tested partially to irregularities in the conduct of the audit, only two variables that have an influence and significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has influence but not significantly to the acceptance of dysfungtional audit behavior. Suggestions from this study, expected to examine other factors that affect the practice of auditing dysfunctional behavior such as : job satisfaction, controlling system, underreporting of time and time pressure. In addition, this study is expected to provide remedial measures against those aspects that can trigger an audit dysfungtional behavior practices that audit quality in maintained.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KELURAHAN JAKASETIA Hj. Dewi Rejeki, SE., Ak., M.Si., CA.; Delvin Kautsar
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 (273.026 KB) | DOI: 10.35137/jabk.v7i1.375

Abstract

To find out how much the influence of the giving information and socialization, educational background, level of education, size of enterprises and enterprises long on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. This research was carried out on 75 SMES in Jakasetia Sub-district using the questionnaire as a data retrieval method. Data was analyzed using multiple regression analysis that processed it through SPSS 25.0 application software The result of the t-test showed that the giving information and socialization, educational background, level of education, size of enterprises and enterprises long variables had a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. The conclusion of this study shows that the variable the giving information and socialization, educational background, level of education, size of enterprises and enterprises long has a significant effect on the understanding of MSMes in drawing up financial statements based on the SAK EMKM. 
PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP ARUS KAS OPERASI. STUDI PADA PT EXER INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.531 KB) | DOI: 10.35137/jabk.v2i2.31

Abstract

This study is analyzed the impact of Account Receivables and Account Payables Turnover to Operating Cash Flow in PT Exer Indonesia. Data is collected from PT Exer Indonesia from 2009 to 2013 and analyzed quantitatively by SPSS which are Partialy and Simultaneously Regression Test. The result of this study showed that Account Receivables Turnover partialy had influence to Operating Cash Flow, Account Payables Turnover partialy had not influence to Operating Cash Flow, but Account Receivables and Account Payables Turnover simultaneously has influence to Operating Cash Flow of PT Exer Indonesia.
ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN TAHUN 2013-2017 Esti Damayanti, SE., M.Si.; Jasmine Putri Dewi
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 (556.584 KB) | DOI: 10.35137/jabk.v6i3.329

Abstract

This study aims to analyze the effect of Capital Structure, Profitability and Company Size on the Value of Manufacturing Companies in the Food and Beverage Industry Sector in Indonesia. This research was conducted on annual data of manufacturing companies in the food and beverage industry in the form of DER, ROA and Ln data for the period 2013 - 2017. Data were analyzed using multiple regression analysis which processed through SPSS 25.0 statistical software and the results of this study indicate that partially the capital structure has a positive and significant effect on the value of manufacturing companies listed on the Stock Exchange, profitability has a significant effect on the value of manufacturing companies listed on the IDX, the size of the company has a significant effect on firm value. While simultaneously the capital structure, profitability and size of the company significantly influence the value of the company.
ANALISIS VARIAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA PROYEK PADA PT KREASI TIGA PILAR (POSITIVE) STUDI UNTUK PROYEK SONY STORE TAHUN 2014 – 2016 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Sari Retno Setiowati
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 (780.966 KB) | DOI: 10.35137/jabk.v5i1.183

Abstract

This study tries to analyze the budget difference with the realization of activities at PT Kreasi Tiga Pilar during 2014 until 2016. The activity analyzed is the cost of making Sony Store project in three different places. The difference (variance) of the project cost is calculated from the variance of raw material costs, direct labor costs and overhead costs. The results of the study show that during the year 2014 to 2016 there is still a variance between the budget with the realization of the implementation of activities that are potentially unprofitable for the company.
MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN KORELASINYA TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Gilang Darmawang, SE., M.Ak.; Suratno Suratno; Muhammad Yusuf
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 (568.142 KB) | DOI: 10.35137/jabk.v6i2.283

Abstract

This study aims to identify, analyze, demonstrate and test the mechanisms of good corporate governance, audit quality, the size of the company and its correlation on the value of the company with earnings management as an intervening variable in manufacturing companies and consumer goods industry sectors listed on the Indonesia Stock Exchange period 2011-2015. This study uses secondary data to see and obtain data from the Indonesia Stock Exchange. The research method in this research is by using Path Analysis with two substructures. The results show that good corporate governance partially no effect on earnings management, audit quality has influence but not significant to earnings management, the size of the company has a significant influence on earnings management, good corporate governance with significant influence on the value of the company, audit quality has an impact and significantly to the value of the company, company size has no significant effect on firm value. The tests are based on a confidence level of 95%, and an error rate of 5%.

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