Jurnal Akuntansi dan Bisnis Krisnadwipayana
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.
Articles
228 Documents
<![CDATA[PERANAN AUDIT INTERNAL DAN MANAJEMEN RISIKO TERHADAP EFEKTIVITAS PENGELOLAAN KREDIT PADA PT. HOME CREDIT INDONESIA ]]>
<![CDATA[Widodo Widodo]]>;
<![CDATA[Donny Dharmawan, SE., MM.]]>;
<![CDATA[Hana Lidyana]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (655.516 KB)
|
DOI: 10.35137/jabk.v3i3.103
<![CDATA[The purpose of this research is to analyze the significance of the effect of the application of internal audits of the effectiveness of credit management, analyze the significance of the effect of risk management of credit financing to the effective management of credit, as well as to analyze the significance of mutual effect the implementation of internal audit and risk management of credit financing to the effective management of credit at PT. Home Credit Indonesia. This research is quantitative. The data used were obtained from the results of observations, interviews, as well as doing the respondent's submission of the questionnaire to the staff of the company to be an expert in materials testing on the role of internal audit, risk management, credit management at PT. Home Credit Indonesia.. Based on the research results obtained in PT. Home Credit Indonesia, there is a significant influence on the effectiveness of the implementation of internal audit in the company's credit management. Besides the risk management also has a significant influence on the risk management of credit finance company's credit management effectiveness. If simultaneously, the implementation of internal audit and risk management of credit financing influence simultaneously to the effective management of credit to the company. The need for guidance to the object being audited, especially the section related to credit management about the importance of ongoing examinations in credit management to minimize the negative action of internal and external violations ranging up to monitor the credit and collection processes currently running. Improving risk management implementation either of the implemented system and the power of HR (Human Resources) that is running especially in credit management activities. The system used must be up to date so that they can cope with the new problems that they can not be overcome by using a system slama. Besides the expertise of HR personnel, especially in analyzing the loan application also needs to be improved in order to produce a sound credit so that it can generate profits for the company PT. Home Credit Indonesia]]>
<![CDATA[ANALISA PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA LAPORAN KEUANGAN SKATERS SHOP DISTRO ]]>
<![CDATA[Tasum Tasum SE., M.Si]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (483.371 KB)
|
DOI: 10.35137/jabk.v7i2.380
<![CDATA[This study examines Micro, Small and Medium Entity Financial Accounting Standards (MSME) Skaters Shop Distros. The population in this study is the recapitulation of recording cash disbursements, cash receipts, and merchandise inventory Skaters Shop Distro. The sampling technique in this study uses non probability sampling with purposive sampling technique. In this study, the data or information obtained by the author were analyzed qualitatively with a descriptive approach. The result of this study is that the understanding of Skaters Shop Distro owners about Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) is still very low. Recording and preparing financial statements is still very simple and in accordance with the needs and understanding of the owner. Skaters Shop Distro has not applied the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) because they still do not understand about SAK EMKM and its limited time and human resources.]]>
<![CDATA[ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN (SAK) DAN PRAKTEK AKUNTANSI ASURANSI (STATUTORY ACCOUNTING PRACTICES) PADA PT. ASURANSI JIWA MEGA LIFE ]]>
<![CDATA[Siti Nurlatifah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (384.998 KB)
|
DOI: 10.35137/jabk.v6i1.257
<![CDATA[This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The conclusion that can be drawn from this research is the analysis of the calculation of assets under GAAP and SAP assessment there are some assets that suffered the difference, with a total difference of Rp. 121,101.23 million; in the analysis of liability calculation based on GAAP and SAP ratings are experiencing excess liability, ie at a premium of reserves Rp. 44.145 million; in the analysis of the value of the Risk-Based Capital (RBC) adequacy relating to the calculation of the solvency ratio of achievement, the research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.]]>
<![CDATA[PENGARUH UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN HIRARKI JABATAN TERHADAP PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI WILAYAH JAKARTA SELATAN ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak.]]>;
<![CDATA[Agnes Vanesa]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35137/jabk.v3i2.68
<![CDATA[This study was conducted to determine the effect of partially or simultaneously between the size of Public Accounting Firms (KAP) and hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta. This research is done in the Public Accounting Firms (KAP) at South Jakarta. The methods used for data collection is through a survey of primary data. The analytical method used is a method of quantitative and qualitative approaches. The results of the study showed that simultaneous size of Public Accounting Firms (KAP) and the hierarchical positions of powerful positions significantly and positively on the professionalism of auditors and the results of the partial indicates that the variable size of Public Accounting Firms (KAP) and the hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta, where the second factor it will contribute to the professionalism of auditors as big as 89,6%. The conclusions of this study, the variable size of Public Accounting Firms (KAP) and hierarchical positions of powerful positions significantly and positively to the professionalism of auditors variables either partially of simultaneously. The suggestion from this study, expected variables need to be improved such as gender, experience, independence, audit situations, ethics, knowledge, ethical perception, and role conflict.]]>
<![CDATA[ANALISIS PERHITUNGAN HARGA JUAL PRODUK DENGAN DASAR HARGA POKOK PESANAN METODE FULL COSTING STUDI PADA UD. KUBE MAWAR PUTIH ]]>
<![CDATA[Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA]]>;
<![CDATA[Gendis Hardiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (605.507 KB)
|
DOI: 10.35137/jabk.v5i3.229
<![CDATA[This study aims to determine the product selling price based on the order price of UMKM UD. Kube Mawar Putih. Data is obtained by means of interviews and documentation studies and analyzed by comparing the calculation of the production cost which has been carried out by the company with the calculation of the cost of goods with the full costing method. The result of the study show that the difference in advantegous if the company uses the calculation of full costing method.]]>
<![CDATA[PERHITUNGAN LABA / RUGI TOKO KELONTONG DI KOTA DEPOK ]]>
<![CDATA[Mishelei Loen]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (141.24 KB)
|
DOI: 10.35137/jabk.v2i3.48
<![CDATA[This study examined about the calculation of income for a grocery company in the city depok. Grocery companies in the city depok majority still use the traditional system in the sales process, so that the owner of a grocery company does not do its accounting records. Grocery companies to make profits through the sales process can be said to be maximal, because of differences between the major parties as well as sales of smaller parties and the difference in rates (eg, Batak and grasslands). Researchers use a (single) sample grocery companies from 12 (twelve) prusahaan sample grocery in town depok PERINDAGKOP registered in the Office of the City of Depok.]]>
<![CDATA[PENERAPAN PEMANFAATAN, KUALITAS DAN KEAMANAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENILAIAN KINERJA PERUSAHAAN PT MESHINDO JAYATAMA ]]>
<![CDATA[Munawaroh, Munawaroh]]>;
<![CDATA[Tutik Latifah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (375.759 KB)
|
DOI: 10.35137/jabk.v7i1.371
<![CDATA[The accounting information system is very important to support the company's success in carrying out its activities. The information which has been available and used by management is very helpful in completing various economic activities, so it is expected to improve the company's performance. It is interesting to further investigate the influence of Accounting Information Systems on Company’s Performance. So the purpose of this research is to find out and analyze the influence of accounting information systems that are focused on the variable Utilization of Accounting Information Systems, Quality of Accounting Information Systems and Accounting Information System Security on company performance with a case study at PT. Meshindo Jayatama. The regression method was used to achieve these objectives. This study used employees with a population of 19 peoples. While the sample taken with a total sampling method was19 peoples. The results of this study indicate that the use of accounting information systems and accounting information system security have a significant effect on company performance. While the quality of accounting information systems does not significantly influence company performance.]]>
<![CDATA[PENGARUH EVALUASI PENGENDALIAN INTERNAL DAN PENERAPAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>;
<![CDATA[Jeane Widia Ningsi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (297.606 KB)
|
DOI: 10.35137/jabk.v6i3.322
<![CDATA[This research conducted with the aim of testing the extent of the evaluation of internal control and the application of due professional care to audit quality in KAP Ispiady & Dande. This research uses quantitative analysis. In this study, researchers used primary data by distributing questionnaires to KAP Ispiady & Dande employees. Then the data analyzed using multiple linear regression analysis with the help of the statistical package for Social Sciences (SPSS) version 22. The results showed that the internal control variable and the due professional care variable had a significant influence on audit quality and the results showed that the two independent variables jointly have a significant influence on audit quality]]>
<![CDATA[ANALISIS MANAJEMEN LABA KAITANNYA DENGAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IPO PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dyah Ayu Retno Inten, SE., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (508.658 KB)
|
DOI: 10.35137/jabk.v4i2.125
<![CDATA[The purpose of this research is to examine earnings management surrounding IPO, firm value and the association of earnings management surrounding IPO with firm value. The objective of this study is to obtain empirical evidence about manufacturing companies listed in Indonesia Stock Exchange performing earning management during IPO that in the year of IPO , in the fist year IPO taking place. The study also found the association between earning management surrounding IPO and firm value. The research variables examined in this study are earning management indicated by Discretionary Accrual (DA) and firm value by Tobin (Q).]]>
<![CDATA[ANALISIS KINERJA KEUANGAN GBI BETHANY DEPOK SEBELUM DAN SESUDAH PENERAPAN PSAK NO.45 ]]>
<![CDATA[Mishelei Loen, SE., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.267 KB)
|
DOI: 10.35137/jabk.v7i2.408
<![CDATA[In this study the object of a non-profit organization focuses on Depok Bethany Church, located on Jalan Mawar 8 B Depok, Pancoranmas, Depok, West Java. In research conducted at this church uses descriptive qualitative data analysis techniques. The results of the study found that the GBI Bethany Depok financial statements in the form of simple recording in cash diaries, which are then transferred to monthly reports in the form of receipts and expenses recorded when the transaction occurred. GBI Bethany Depok financial performance is not in accordance with Statement of Financial Accounting Standards (PSAK) No.45]]>
