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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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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN HUTANG TERHADAP SOLVABILITAS. Dyah Ayu Retno Inten, SE., M.Si.
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 (657.411 KB) | DOI: 10.35137/jabk.v7i2.379

Abstract

This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The research instrument this time is secondary data in the form of annual financial statements from the company. The population of this research is all manufacturing companies listing on the Indonesia Stock Exchange in 2016-2018, with a total population of 158 companies. Samples taken as many as 89 companies using purposive sampling. The results obtained from this study are inventory turnover variables have an influence on solvency. The variable Payable turnover has a negative effect on solvability.
PERLAKUAN AKUNTANSI ORGANISASI NIRLABA TERKAIT DENGAN PSAK NO. 45 TAHUN 2017 PADA GEREJA HKBP MARANATHA Mulia Rahmah, SKom., M.Si.; Franky Bigky Munte
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 (232.756 KB) | DOI: 10.35137/jabk.v6i1.258

Abstract

This study aims to determine the application of financial accounting standards for non-profit entities, namely PSAK No. 45 in the process of recording accounting and financial statement presentation at HKBP Maranatha Church in Rawalumbu. This study uses a qualitative descriptive analysis method that can provide problem solving by collecting data, clarifying, analyzing and interpreting it, which records financial transactions in the HKBP Maranatha Church in Rawalumbu. Then the research of this problem will be compared with the existing standards, namely PSAK No. 45, so that it can provide a clear picture and can draw conclusions and suggestions arranged systematically. The results of the study indicate that the Foundation does not apply PSAK No. 45 in financial reporting. The HKBP Maranatha Rawalumbu Church in the accounting process only records cash income and cash disbursement. And the HKBP Maranatha Rawalumbu Church in its financial reporting has not applied the Financial Accounting Standards established by the Indonesian Institute of Accountants (IAI) based on PSAK No. 45 for non-profit entities. So that the financial statement presentation in HKBP MaranthaRawalumbu Church is not in accordance with PSAK No.45.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN SERTA PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN LAPORAN KEUANGAN PADA PT MITRA ANDALAN SATKOMINDO Zulkarnain Moeshak Zen; Widodo Widodo; Rini Meilinda
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 (646.643 KB) | DOI: 10.35137/jabk.v3i2.69

Abstract

This thesis aims to determine the application of the recognition of revenues and expenses on the fairness of financial statements and whether the methods used are in accordance with the Financial Accounting Standards. Jakarta The method used is a qualitative research method. The data used in this research is secondary data (financial statement of PT Mitra Andalan Satkomindo Years 2013-2014). The results obtained by treatment of the recognition of revenues and expenses of PT Mitra Andalan Satkomindo said is not in accordance with Financial Accounting Standards because it still uses the cash basis method, whereby revenue is recognized when cash is received and expenses are recognized when cash is excluded. The conclusion of this research is PT Mitra Andalan Satkomindo has been applying cash basis method in the recognition of revenue and expenses not in accordance with Financial Accounting Standards. There are discrepancies in the presentation of financial statements because the company only presents the income statement only. Then there are also discrepancies in the treatment of the recognition of income and expenses Financial Accounting Standards with PT Mitra Andalan Satkomindo which resulted in 2013 PT Mitra Andalan Satkomindo experienced overstated Rp. 28.52 million and in 2014 also had overstated Rp. 40.35 million. Advice can be given by the author is better in terms of the recognition of revenues and expenses of PT Mitra Andalan Satkomindo using the accrual basis. Recording the recognition of revenues and expenses based on the cash basis is not appropriate with the Financial Accounting Standards for revenue and expenses are not recognized in a period should be. So as long as PT Mitra Andalan Satkomindo based on primary data obtained by the authors do not describe the accuracy of the financial information. With accrual transactions are recorded and reported on the events and not when cash is paid (received). In presenting the financial statements of PT Mitra Andalan Satkomindo should also make the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement, and Notes to Financial Statements. Thus financial reports can provide accurate financial information about the financial position. Then the company must implement accrual basis at each recording transactions in order not to cause a disparate impact on the treatment of income and expenses that their income and expenses reported in the condition (overstated) than necessary.
ANALISIS PENERAPAN AKUNTANSI ZAKAT , INFAQ, SHODAQOH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) PROVINSI JAWA BARAT Mishelei Loen, SE., M.Si.
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 (450.337 KB) | DOI: 10.35137/jabk.v5i3.230

Abstract

The potential of zakat in Indonesia is currently around Rp 217 Trillion. Four times from the Ministry of Religion budget. Very big. However, one of the fundamental problems is the awareness of muzakki to fulfill zakat through zakat institutions is very small. The zakat institution in Indonesia is called the National Zakat Amil Agency (BAZNAS). The West Java Provincial Amil Zakat Agency has the main task of collecting, managing, distributing and empowering zakat, infaq, shadaqah funds, from all Muslims in West Java Province, based on the Zakat Act No.23 of the fifth part of article 29 paragraph 1 every year make annual reports as accountability. The accountability referred to in this case is the making of financial statements that are in accordance with the terms and conditions set out in the financial accounting standard PSAK 109 and are inseparable from sharia principles. The purpose of this study was to find out and apply PSAK109 regarding accounting for zakat infaq and almsgiving at the National Zakat Amil Agency (BAZNAS) of West Java Province. The method of analyzing the research conducted is descriptive qualitative analysis method. The results of this study indicate that the BAZNAS of West Java Province is in accordance with PSAK 109. However, the recognition of the burden of collection and distribution of zakat is not in accordance with PSAK 109
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Ak.; Erwina Syahputra T
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 (649.479 KB) | DOI: 10.35137/jabk.v2i3.49

Abstract

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.
STUDI DRAMATURGI: ANALISIS PENGELOLAAN PENGADAAN BELANJA MODAL KONSTRUKSI DI KEMENTERIAN KEUANGAN Resi Ariyasa Qadri
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 (454.684 KB) | DOI: 10.35137/jabk.v7i1.373

Abstract

This case study explicates dynamics of public procurement spectacle in The Ministry of Finance of The Republic of Indonesia for period of 19 months. The main focus of this paper is to provide deeper investigation to answer 3 research question: (1) what really happened in public procurement practice in The Ministry? (2) how did the actors respond to the dynamics of decision making process in the practice of public procurement? (3) how may the actor’s responses be rationalised? This paper was based on semi-structured interviews with 29 key actors in the practice of public procurement in The Ministry to complement the participant observation data of vendor selection process in 11 procurement packages, either in central office or in local offices. This study implements Goffman’s dramaturgical framework to examine the role of actors, region, performance, plot, or impression management in the field of public procurement of The Ministry, while the logic of appropriateness framework was used to portray the nature of actor’s action. Our findings succeeded to unveils “the two faces” behaviours and impression management performed by the vendor as they also managed to unravel the fact of rule based action performed by the actors of public procurement practice in The Ministry.
ANALISIS GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 SAMPAI DENGAN TAHUN 2018 Diana Gustinya, SE., M.Ak.; Ryan Muhammad Mutawaqqil Billah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.505

Abstract

This study aims to determine and analyze that managerial ownership, institutional ownership, and company size have an impact on financial performance in financial companies listed on the Indonesia Stock Exchange from 2014 to 2018. The results of the classical assumption test show that the normality test of research is normally distributed. the result of the Asymp value. Sig (2-tailed) of 0.200 so that the value is above the significant level of 0.05. Multicolonearity test there is no multicolonearity between the independent variables in the regression model, the results of the tolerance calculation for the independent variables are more than 0.10 and the results of the valance inflation factor (VIF) have a VIF value below 10. Heteroscedasticity test: there is no heteroscedasticity. Autocorrelation test: the DW value is 2.018, where the value of du in the Durbin-Watson table with n showing a sample of 16, and k which shows the number of independent variables of 3 is 0.857 for dL and 1.728 for dU. So that the DW value obtained from the test belongs to the distance dU <d <4-dU, with a dU table value of 1.728 <2.018 <2.272 indicating that the model used is free from autocorrelation. The R2 value of this study is 0.517, this value means that the total variance of related party transactions around an average of 51.7% can be explained by the relationship between managerial ownership, institutional ownership, and company size together. While the remaining 48.3% is influenced by other unexplained factors.
ANALISIS PENGARUH KESADARAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP TIGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DEPOK SAWANGAN Mulia Rahmah, S. Kom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.445

Abstract

This study aims to determine the Analysis of the Influence of Tax Services, and Tax Sanctions on the Level of Personal Taxpayer Compliance at the Depok Sawangan Pratama Tax Office. The population in this research is quantitative research with a descriptive approach. Research Result.The results of this study indicate that the variable influence of awareness, quality of tax services and tax sanctions on the level of compliance of individual tax payer. This can be proven Tax Awareness obtains a value of arithmetic of 3,511 which is greater than the value of tabel of 1,98498 a significant value of 0,001 means less than 0,05 so it can be concluded that tax awareness has a positive effect on tax compliance. The Tax Service Quality varibale obtains the t value of 2,411 which means it is greater than the t table value of 1,98498, a significant value of 0,032 which means it is less than 0,05 so it can be concluded that the Tax Service Quality has a positive effect on tax compliance. The Tax Sanction variable obtained a t value of 2,174 which means it os greater than the table value of 1,98498 a significant value of 0,043 which means less than 0,05 so it can be concluded that tax sanctions have a positive effect on tax compliance.Based on the results og the study conclued that the variabel Analysis of Awareness, Quality of Tax Service, and Tax Sanctions on the Level of Compliance of Individual Taxpayers in Depok Sawangan Pratama Tax Office. Sanctions Author Depok Sawangan Primary Tax Office to hold regular and on going socialization about tax payer awareness that contains the benefits of paying tax payers and corporate tax payer can be more obedient in fulfilling obligations and paying their taxes so that it will have an impact on increasing tax revenue in Indonesia.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019 Safrin Marulitua, AK., MBA., CPA., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.544

Abstract

The Effect of Liquidity and Leverage on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2019 period. The purpose of this study is to determine whether the effect of liquidity on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of leverage on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of liquidity and leverage on the disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This type of research is a type of quantitative research. The type of data used in this study is secondary data in the form of corporate financial reports listed on the Indonesia Stock Exchange, such as corporate financial reports and corporate social responsibility. The population in this study were all manufacturing companies listed on company reports on the IDX in 2015,2015,2017,2018 and 2019. The sample in this study was conducted using purposive sampling method, the total sample in this study was 50 data from 10 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used multiple linear regression. Liquidity has a positive and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. This is indicated by a significance level of 0.026 with a regression coefficient of 0.037. leverage has a negatife and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. Tihis is indicated by a significance level of 0.005 with a regression coefficient of -0.047. 
STOCHASTIC FRONTIER ANALYSIS (SFA): PENGUKURAN EFISIENSI DIREKTORAT JENDERAL PAJAK (DJP) DALAM PENGELOLAAN DANA PAJAK Ratna Herawati; Risanda A. Budiantoro; Amalia Nur Chasanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.469

Abstract

This study aims to measure technical efficiency and identify factors that affect efficiency of Direktorat Jenderal Pajak (DJP) (consists of 33 DJP’s Regional Offices and one DJP’s Head Office) in managing tax funds on receipt. Data that we use are time unbalanced panel data from 2012 until 2019. The input variables used are total assets and operational costs, while the output variables are the receipt of pajak funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a a positive and significant effect on receipt of pajak funds. Overall, technical efficiency in receipt of pajak funds of DJP are found to be 86,63 percent, which means there are about 13,36 percent that can still be optimized.Keywords : Direktorat Jenderal Pajak (DJP), Stochastic Frontier Analysis, Technical Efficiency

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