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.
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228 Documents
<![CDATA[ANALISIS RASIO KEUANGAN DENGAN METODE ALTMAN Z-SCORE DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT SOUTHERN TRISTAR TAHUN 2012 – 2016. ]]>
<![CDATA[Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA]]>;
<![CDATA[Ilham Fadilah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i2.279
<![CDATA[This study attempts to calculate the financial ratios formulated in the bankruptcy test model using the Altman Z-Score and Springate methods to analyze the bankruptcy rate at PT Southern Tristar for the 2012-2016 period. Secondary data is processed and discussed descriptively. The results of this study indicate that PT Southern Tristar generally experienced bankruptcy in the period 2012-2016 using both the Altman Z-Score method and the Springate method.]]>
<![CDATA[PENGARUH AUDIT OPERASIONAL DALAM MENINGKATKAN EFISIENSI DAN EFEKTIFITAS TERHADAP KINERJA PEMBELIAN PADA PT ENVIROLAB NUSANTARA ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>;
<![CDATA[Irta Paramita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v3i3.85
<![CDATA[Abstract : This research was conducted in order to determine and analyze the influence of operational audit the efficiency of the performance of the purchase of PT Envirolab Nusantara, investigate and analyze the influence of operational audit the effectiveness of the performance of the purchase, determine and analyze the effect of operational audits of efficiency and operational audits effectiveness jointly on the performance of purchase PT Envirolab Nusantara. Based on the test results "t" obtained the value t = 2.683> t table = 2.052 then Ho is rejected and Ha accepted, which means there is significant influence between the variables X1 (operational audit efficiency) to variable Y (purchase performance) with a regression coefficient of 0.334. Based on the test results "t" obtained the value t = 3,376> t table = 2.052 then Ho is rejected and Ha accepted, which means there is significant influence between the variables X2 (operational audit effectiveness) to variable Y (purchase performance) with a regression coefficient of 0.408. From the results of the overall study are based on F test that showed Fhitung = 37.844> F table = 3.354 then Ho is rejected and Ha is received it can be concluded that each variable operational audit efficiency, and operational audits effectiveness jointly have a significant effect on performance purchase. Based on the results of multiple regression test found the coefficient of determination (R Square) of 0.737. This means that the independent variable (operational audit operational audit efficiency and effectiveness) contribute to dependent variable (performance purchase) of 73.7% while the remaining 26.3% is influenced by other factors not examined.]]>
<![CDATA[ANALISIS PENGARUH RASIO LIKUIDITAS, SOLVABILITAS TERHADAP HARGA SAHAM PT. INDOFOOD CBP SUKSES MAKMUR Tbk ]]>
<![CDATA[Devi Krisnawati]]>;
<![CDATA[Ilham Setiawan]]>;
<![CDATA[Elsa Ari Setya Anjani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v5i1.243
<![CDATA[This study aim to analyze the influence of liquidity ratio and solvabily to stock price of PT Indofood CBP Sukses Makmur. This research used quantitative research method with secondary data collection techniques. In this study, data was obtained by accessing the Indonesia Stock Exchange gallery website to obtain documents in the form of financial statements of PT. INDOFOOD CBP SUKSES MAKMUR Tbk. listed on the Indonesia Stock Exchange in accordance with the provisions of the writing. This research using multiple linear regression analysis techniques as the data analysis techniques. The capital market in Indonesia currently shows developments in the Indonesian economy. This rapid development occurred because of the increasing public interest in investing in the capital market, the development of public knowledge about the capital market, and the increasing number of companies registered in the capital market. The advantage of a company from investments made is one of the important factors that must be considered in making investments, because it affects stock prices. Variations in stock prices are influenced by various factors both internal and external factors. There are two analyzes that can be used to anticipate the risks arising from stock prices that change every time, fundamental security analysis or company analysis and technical analysis. Fundamental analysis tries to calculate the intrinsic value of a stock by using company financial data or ratios, including with liquidity ratios and solvency ratios. The liquidity ratio is to show or measure the ability of a company to meet its maturing obligations. In this study the ratio used to measure the level of corporate liquidity is Current Ratio. Solvency ratio is the ratio of the company's ability to fulfill its financial obligations. In this study the solvency ratio used is Debt to Equity Ratio. Based on the results of this study it can be concluded that the Variable Current Ratio (CR) and Debt to Equity Ratio (DER) simultaneously do not have a significant effect on Stock Prices; Current Ratio (CR) variable has a negative but significant effect on Return on Equity (ROE); and the Debt to Equity Ratio (DER) variable partially has a positive and insignificant effect on stock prices.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2010-2014) ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>;
<![CDATA[Ria Murdani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v3i01.54
<![CDATA[This study was conducted to determine how much influence partially or simultaneously between financial performance and disclosure of corporate social responsibility to corporate value in state-owned companies listed on the Stock Exchange in 2010-2014. In this study conducted random sampling method with a selected number of samples as many as 80 state-owned companies on the Stock Exchange during the five years 2010-2014. Data were analyzed using multiple regression analysis techniques are processing using software SPSS version 20.0. The results showed that the variables of financial performance and corporate social responsibility disclosures partially show a significant effect on the variable value of the company is to the t value respectively 7.172 and 2.113. Simultaneous testing also showed a significant effect on all of the independent variable on the dependent variable, meaning that together the financial performance and corporate social responsibility disclosures affect the value of the company is the calculated F value of 35.721.]]>
<![CDATA[Analisis Dampak Perhitungan Aset Tetap Berdasarkan Jenis Kelompok, Masa Manfaat, Tarif Penyusutan Berdasarkan Undang – Undang Perpajakan Pasal 11 Pph No. 36 Tahun 2008 Terhadap Laba Rugi PT Wahana Kreasi Nusantara Tahun 2013 - 2018 ]]>
<![CDATA[Diana Gustinya, SE., M.Ak.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.376
<![CDATA[To find out the calculation of fixed assets based on the type of group, useful life, depreciation rates of the Taxation Act (article 11 of the Income Tax Law No. 36 of 2008) at PT Wahana Kreasi Nusantara. And the impact of applying the difference in the calculation of depreciation of fixed assets on the income statement of PT Wahana Kreasi Nusantara from 2013 to 2018. This study uses a descriptive qualitative method with secondary data used in this study is the data of fixed assets and income statements of PT Wahana Kreasi Nusantara from 2013 to 2018. PT Wahana Kreasi Nusantara uses the straight-line method in calculating all its fixed assets, but in determining the type of group, the useful life and depreciation rates determined by the company are not in accordance with the Taxation Law Regulation (article 11 of Income Tax Law No. 36 years 2008). So that the incompatibility of types of groups, the useful life and depreciation rates between companies with the Taxation Law Regulation (article 11 of the Income Tax Law No. 36 of 2008) results in the difference in depreciation costs incurred by the company each period that affects the income statement.]]>
<![CDATA[PENERAPAN METODE PENGAKUAN PENDAPATAN TERHADAP KEWAJARAN LAPORAN KEUANGAN PADA BD MOTOR ]]>
<![CDATA[Zulkarnain Moeshak Zen]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v2i2.32
<![CDATA[Recognition needs to be done at the right moment on the economic events generated revenue, as well as the amount recognized should be measured precisely and surely that doesn’t result in misinformation presented and decision making. This research aimed to find out whether the revenue recognition and measurement at BD Motor was adjusted with PSAK No.23, so the financial statement presentation of BD Motor will be adjusted with generally accepted accounting standard in Indonesia. The research method uses descriptive study with primary and secondary data. The research result is show that the revenue recognition and measurement at BD Motor was adjusted under Financial Statement Accounting Standard No.23. where the company recognition revenue used accrual basis method, that the revenue recognized when the service sales transactions happened. Recognition of the company's revenue has been referred to in PSAK No. 23 seen from the value of service sales are recorded as revenue can be estimated with certainty and likely to be realized. Revenue measurement used historical measurement basic based on fair value exchange that received or will be received in cash or cash equivalent.]]>
<![CDATA[ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) ]]>
<![CDATA[Heni Yusnita, M.Ak.]]>;
<![CDATA[Pratiwi Nursehah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i3.330
<![CDATA[This study aimed to test and provide empirical evidence of the influence of profitability, firm size and fiscal lost compensation on tax avoidance. This study classified as causative research. The population in this study was manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2017. The sample was chosen by purposive sampling method and after reduces with several criteria, 13 firms are determined as samples. Data used was secondary data obtained from www.idx.co.id. Data was analyzed by using a linear regression analysis with help a program named SPPS version 25. The results showed that : 1) profitability has a significant effect on tax avoidance. 2) firm size has a significant effect on tax avoidance. 3) fiscal lost compensation has significant effect on tax avoidance. The tests are based on confidence level of 95%, and an error rate of 5%.]]>
<![CDATA[ANALISISISTEM AKUNTANSI PENJUALAN KREDIT PADA KOPERASI KERTA RAHARJA ]]>
<![CDATA[Zulkarnain Moeshak Zen]]>;
<![CDATA[Endi Pratama]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v5i1.184
<![CDATA[A cooperative society found over and above to look for as big as profit it and for mensejaterakan members its and keeps its effort viability. Indeed this effort directness gets to materialize if goods that is on the market get to be accepted at marketing,and gets to pull market compartment. Therefore, essential for a cooperative society study sell system, since sell constitutes resource for a cooperative society. One of the ways that is utilized to increase sell is by use of credit sell system. To reach to the effect that, chairman of co-op needs a system for can help to arrange internal control who can give information in as much as which co-op progress already been reached, and gets mempertanggungjawabkan co-op wealth that is turned over on it. On a basic condition upon is seen needs to know sell system implement credit on a cooperative society KertaRaharja. This research intent to know sell accounting system implement credit on A Cooperative Society Kerta Raharja. What is credit Sell Accounting System on A Cooperative Society Kerta Raharja has accomplished Internal Control System that is equal to. Observational method that is utilized is analisis's method descriptive. Observational result that doing to point out that credit sell accounting system on A Cooperative Society Kerta Raharja was passably but still needful to been done sell transactions registry into sell and ledger journal.]]>
<![CDATA[PENGOLAHAN DAN ANALISIS DATA LEBIH BAYAR DAN KURANG BAYAR DANA BAGI HASIL SUMBER DAYA ALAM (LK BA-BUN 999.05 TA 2012-2016) ]]>
<![CDATA[Deni Herdiyana, SE., MM., M.Acc. Fin.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i2.284
<![CDATA[This study aims to find out whether recognition, recording, summarizing and reporting of receivables (LB) and obligations (KB) Sharing Revenue Fund - Natural Resources (DBH SDA) is in accordance with the applicable source documents and Government Accounting Standards (SAP) through a descriptive analysis approach. The results of the study can be concluded that there is a transition period on the basis of accounting in recording LB and KB DBH SDA, namely the transition from the Cash Toward Accrual (CTA) basis to the Accrual basis. And also there is a transfer of accounting principles in the recognition and recording of LB and KB DBH SDA, namely from the principle of substance over form to the principle of formality. In addition, it is known that the payment period for LB DBH SDA is faster than payment for KB DBH SDA.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN DALAM RANGKA MENJAGA ASET PERUSAHAAN DAN MENINGKATKAN EFEKTIVITAS PADA PT DHARMATAMA MEGAH FINANCE ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v4i2.118
<![CDATA[The purpose of this research is to know internal control system at PT Dharmatama Megah Finance in order to maintain company asset and improve the effectiveness of the company, related to the cause of branch offices that do not run SOP which has been set by head office at PT Dharmatama Megah Finance, Branch offices running SOPs that exist in PT Dharmatama Megah Finance. This research is a qualitative descriptive research where the data used is obtained from observation, interview/interview and documentation. Data analysis techniques used by assessing the internal control system that has been established headquarters based on the elements of internal control such as: Organizational Structure. Authority System and Recording Procedures, Healthy Practices and Employee Quality. Based on the results of research that has been done on PT Dharmatama Megah Finance, internal control system has not been all running properly. This is marked by the non-fulfillment of some elements of the internal control system that should be done branch companies. The cause of branch companies not running SOPs that have been established headquarters can be known after testing with 4 (four) elements of internal control as mentioned above, that the SOP has been established headquarters has not been obeyed by the branch office. In addition, the reliability of information from documents used also can not be accounted for]]>
