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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 260 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA PERUSAHAAN PEFINDO25 Tegar Dwi Pamungkas; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research was conducted to examine the influence of Financial Distress, Litigation Risk, Company Sizeon Accounting Conservatism in Indonesian Pefindo25 companies listed on the Indonesia Stock Exchangefrom 2016 to 2021. The research sample used was 25 Pefindo25 companies. The sampling technique usedwas purposive sampling. The analysis method used is Moderated Regression Analysis (MRA). Based on theresults of the t test, it shows that Financial Distress, Litigation Risk has an effect on AccountingConservatism and. Company size can moderate the influence of financial distress on accountingconservatism. Company size can moderate the influence of litigation risk on accounting conservatism. Atthe Pefindo25 company on the Indonesian Stock Exchange
PERAN SUSTAINABILITY REPORTING TERHADAP PENINGKATAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Sustainability reporting and business performance are important elements that have been studied over the last ten decades. The aim of this research is to reveal whether there is an impact of sustainability reporting on improving the performance of manufacturing companies listed on the Indonesia Stock Exchange. This is quantitative research where quantitative data is collected through secondary sources. The current research population includes manufacturing companies on the Indonesia Stock Exchange for the year ending 2023. The population in this research is 165 manufacturing companies consisting of the Basic Industry and Chemical Sectors; Miscellaneous Industrial Sector and Consumer Goods Sector. The sample size for this study was 98 manufacturing companies. This research tests the hypothesis and its variables using Partial Least Squares (PLS) software for data analysis. The results of the current research show that sustainability reporting has a significant positive impact on company financial performance (ROA). On the other hand, sustainability reporting has a significant positive impact on the company's financial performance (ROE). This research also has practical implications, where we believe that directors must strive to balance sustainability reporting with the expected increase in company performance. In addition, empirical evidence regarding the implications of this research shows that although most manufacturing companies on the Indonesia Stock Exchange that want to improve their performance have recently focused on sustainability reporting, they should focus more on this report and see the benefits of this report for the business world in promoting business. This also adds value to this research, because this research can be considered as one of the research conducted on manufacturing companies on the Indonesia Stock Exchange in 2023. This introduces new insights into the body of knowledge about the role of sustainability reporting in improving company performance. Likewise, conducting research in the fields of management, business and finance will provide new insights into sustainability reporting, which in the end can help companies improve the company's financial performance
EFEK MODERASI KUALITAS PELAYANAN ATAS PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Vania Rahma Azura; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study uses a quantitative method using primary data collected by distributing questionnaires to motor vehicle taxpayers registered in Bekasi City. The number of respondents in this research amounted to 100 taxpayers. Based on the results of the analysis of this study it can be seen that, variable tax knowledge and taxpayer awareness shows the same result, namely that there is no significant effect on Motor Vehicle Taxpayer Compliance. However, in tax sanctions, it shows different results, namely it has a significant effect on Motor Vehicle Taxpayer Compliance. Based on the results of research using service quality as a moderating variable, it can be seen that, the interaction of tax knowledge and taxpayer awareness with service quality has no significant effect on motor vehicle taxpayer compliance, but the interaction of tax sanctions with quality services have a significant effect on motor vehicle tax compliance. It is hoped that this research will provide benefits to the relevant agencies by providing corrections to the services of tax collecting institutions so that comfort can be created in order to increase taxpayer compliance in paying motor vehicle taxes
EFEK MODERASI PATRIOTISME ATAS PEMAHAMAN PERATURAN PERPAJAKAN, PELAYANAN PUBLIK DAN PERKEMBANGAN INFORMASI PADA KEPATUHAN WAJIB PAJAK Mishelei Loen; Ramadhan Hasri Harahap
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): 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.v11i2.61

Abstract

This study aims to determine the Understanding of Tax Regulations, Public Services, and Information Development on Taxpayer Compliance moderated by Patriotism. This research was conducted with a quantitative approach with a survey method. The population in this study were taxpayers registered at the cooperative office and as many as 160 respondents with sampling determination, namely purposive sampling. The analysis technique used in this research is SEM through the PLS application. The results of this study indicate that understanding tax regulations, public services, and information development affect taxpayer compliance. Patriotism moderates tax regulations and public services on taxpayer compliance. Meanwhile, information development on taxpayer compliance is not moderated by patriotism. This research is expected to provide a benefit for the government to further socialize information about taxes through brochures, mass media or providing brochures from house to house. And for tax officials to provide better service and provide examples, so that taxpayers can accept positively towards tax officials so that the level of compliance in carrying out tax obligations increases
CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN PADA NILAI PERUSAHAAN Muzalifatul Makiyah; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The aim of this research is to test the effect current ratio, debt to equity ratio and net profit margin on company value in subsector companie property and real estate listed in Indonesian Stock Exchange for the 2017-2021 period. This research uses a purposive sampling method In selecting the sample used, 30 were selected sample
ANALISIS PERANCANGAN SISTEM PADA UMKM FASHION BRAND Annisa Nadiyah Rahmani; Yudha Dwi Nugraha
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research aims to determine adequate system design for Fashion Brand MSMEs in the city of Bandung. The research aims to improve the system implemented by the company in conducting initial document checks, interview observations, and checking company report output. The system improvements that will be repaired are directed according to the company's needs, the company's vision and mission. System design is measured using the Building Blocks, Problem Statement and System Improvement Design methods. This research is a descriptive study with a qualitative approach because the data is processed based on internal company data obtained by researchers. The research object here is MSMEs operating in the fashion sector, namely PT Hidup Gaya Lokabuat. The research achievement target here is designing documents, flowcharts and standard operating procedures as well as output improvements to reports from all sub-system elements in the company that are integrated with each other, the aim of which is to be implemented at PT Hidup Gaya Lokacipta.
EKSPLORASI FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI YOGYAKARTA Rahmawati Hanny Yustrianthe
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This study aims to examine the influence of tax understanding, tax awareness, and tax sanctions on the compliance of individual taxpayers in the Special Region of Yogyakarta. A sample of 100 respondents was selected using convenience sampling. The hypothesis testing technique employed is multiple linear regression. The results of this study indicate that only tax sanctions have an effect on the compliance of individual taxpayers in the Special Region of Yogyakarta, while tax understanding and tax awareness do not influence taxpayer compliance. This research provides implications not only for policymakers concerning taxpayer compliance but also for the development of tax accounting literature and behavioral accounting
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN PROGRAM STUDI AKUNTANSI PADA PERGURUAN TINGGI Saepul Anwar; Ade Budi Setiawan; Kartina Fitria Ningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The background of this research problem is about the selection accounting study programs which is decreasing in college university. So the aim of the research is to identify factors that influence to the decision of selecting accounting study programs at univeristy. The research method in this study uses a quantitative approach with data sources that include primary and secondary data through data collection techniques using literature studies and field research through interview mechanisms, observation, distribution of questionnaires and documentation processes
ANALYSIS OF THE APPLICATION OF TAXES TO VILLAGE FUND MANAGEMENT Kristina Wada Betu; Alfonsus Rodriques Suninono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The purpose of this research is to examine how the implementation of taxation in South Biboki District, North Central Timor Regency, East Nusa Tenggara, over the past three years, from 2021 to 2023, has been conducted effectively and in accordance with the prevailing taxation laws and regulations. This research utilizes a qualitative research approach. The applied research method is qualitative descriptive method. The data collected involves both primary and secondary data, and adopts data collection techniques through interviews, observations, and documentation. The data sources obtained include both primary and secondary data sources. Based on the analysis results, the village of Upfaon has already conducted reporting and tax payment for village funds used in accordance with the prevailing tax laws and regulations. However, there are certain transactions that, due to limited understanding and awareness of tax obligations, have resulted in incorrect tax collection, deduction, payment, and reporting, thus disadvantaging state tax revenue and leading to additional expenditures from village funds that should not have been incurred. The implications of this study are that the Tax Service Office, Sub-district, and Regency need to provide special assistance in tax training to villages related to the management of village fund tax finances so that village officials are able to carry out their duties more effectively.
PENERAPAN PSAK 116 (IFRS 16) DALAM INDUSTRI TRANSPORTASI DAN LOGISTIK DI INDONESIA: DAPATKAH MENINGKATKAN KEANDALAN INFORMASI LAPORAN KEUANGAN BAGI PEMEGANG SAHAM? Didi Didi; Muhammad Nur Afif; Hendri Alfarisi; Agus Sumarna
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research aims to prove whether the application of PSAK 116 on Leases can increase the reliability of financial report information for shareholders in making economic decisions. The population of this research is issuers in the Transportation and Logistics Industry Sub-Sector listed on the Bursa Efek Indonesia (BEI) for 7 years (2016-2022), totaling 37 companies. The sampling technique uses a purposive sampling technique so that from a population of 37, 14 companies can be sampled. Thus, the research used 98 observational data collected in a time series. The data analysis technique uses Panel Data Multiple Regression with the help of the EViews 12 Full Version statistical tool. The research results found evidence that Return On Assets (ROA) does not have a direct effect on company value but has an effect after being moderated by the application of PSAK 116 on Leases

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