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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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UPAYA PENINGKATAN PENGENDALIAN INTERNAL PADA STOK GUDANG BERBASIS WEB DENGAN METODE WATERFALL Janne Christine Anastasya; Sri Andini; Achmad Sidik; Agus Sumarna
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): 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.v12i2.303

Abstract

Perancangan sistem informasi stok gudang bertujuan untuk meningkatan sistem yang terintegrasi agar proses pengelolaan stok menjadi lebih cepat dan efisien sehingga meminimalkan kesalahan manusia dan waktu yang dibutuhkan dalam mengelola stok pada PT. Gunung Meganusa Perkasa yang bergerak pada bidang furniture. Masalah saat ini adalah sistem yang berjalan kurang efisien karena masih manual dengan menggunakan buku dalam pendataan stok barang di gudang. Penelitian ini bertujuan untuk memperbaiki sistem yang berjalan dengan memanfaatkan teknologi berbasis web untuk meningkatkan efisiensi kegiatan pada operasional perusahaan dengan bahasa pemprograman PHP dan database MySQL. Wawancara, observasi, dan studi pustaka adalah beberapa metode dalam proses pengumpulan data pada penelitian ini. Dan metode waterfall merupakan metode perancangan sistem pada penelitian ini. Hasil penelitian diharapkan dapat meningkatkan akurasi dan efesiensi pada stok gudang guna meningkatkan pengendalian internal dan kemudahan penggunaan bagi user. Kesimpulannya bahwa meningkatnya pengendalian internal atas stok gudang akan menghasilkan laporan yang lebih efektif dan efisien serta mengurangi kesalahan.
PENGARUH INTELECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Retno Dwidjayanti; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): 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.v9i2.304

Abstract

To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period. The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 26 from the population obtained 15 samples. The results showed that partially or in accordance with. the results of the T test, that Intellectual Capital and CSR have a significant effect on the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.
FENOMENA DIGITALISASI PEMBAYARAN IURAN SEKOLAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KEUANGAN SEKOLAH Nursanita Nasution; Addin Arrahmi; Budi Wahyuni; Virna Prasamia Nugraha
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): 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.v9i2.305

Abstract

The massive influence of the Industrial Revolution 4.0 era has spread to various sectors, including the education sector. The world of education is faced with demands to adapt to the development of technology and information to improve the quality of education. The phenomenon of digitalization has now been widely applied to the payment system, including the payment of school fees. The purpose of this study is to determine the perceptions and assessments of users of digital payment systems in educational institutions, both from the side of school managers and parents of students and to analyze the implications for school financial accountability. The research method used is qualitative research with a phenomenological approach. The use of a digital payment system in school institutions can be one way to improve financial accountability, because the implementation of the system has proven to make the data generated, especially in the income cycle, more neat and accurate. This of course will have an impact on the reliability of the information generated. If the information produced is reliable, of course it will have a positive effect on financial accountability in schools.
PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) Siti Nurlatifah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): 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.v9i2.306

Abstract

This study aims to determine the partial or simultaneous effect of going concern opinion, audit delay, and company growth on auditor switching in real estate and property sub-sector manufacturing companies. This study uses a quantitative quantitative approach, aiming to determine the relationship between two or more. The data used is secondary data, namely financial reports and annual reports downloaded from the official website of the IDX, namely www.idx.co.id. The population of this research are Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2014-2019 as many as 65 companies. Samples were taken using purposive sampling technique as many as 17 companies in 6 years so as to produce 102 units of analysis. The data analysis technique used SPSS version 25 program in the form of descriptive statistics and logistic regression. The test results show that going concern opinion has a positive and significant effect on auditor switching, audit delay cannot affect auditor switching on auditor switching, company growth cannot affect auditor switching on auditor switching, as well as going concern opinion, audit delay, and company growth simultaneously. have an effect on auditor switching. The novelty of this study answers the gap of previous research, using different variables from previous researchers and a different time span from previous years.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MASA PANDEMI COVID-19 Tasum Tasum
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): 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.v9i2.307

Abstract

The purpose of this study was to determine the effect of the variable knowledge of taxation, tax socialization, and the application of the e-filing system on individual taxpayer compliance during the Covid-19 pandemic. This research uses associative quantitative method using a questionnaire with a semantic differential measurement scale. This research was conducted on individual taxpayers who are registered as mandatory SPT and have NPWP at KPP Pratama Pondok Gede.
ARUS KAS DAN KESULITAN KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR COAL MINING YANG TERDAFTAR DALAM IDX SCM LIQUID DI BURSA EFEK INDONESIA PERIODE 2017 – 2021) Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): 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.v9i3.308

Abstract

The study evaluates the influence of cash flow on the financial distress of company under study is caol mining sector listed enterprises on IDXSCM Liquid in the Indonesia stock market from 2017 to 2021. We use the data collected from the financial statements of 4 company enterprises listed on the IDX SCM Liquid from 2017 to 2021 in the idx database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed coal mining subsector companies. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress .
Pengaruh Sikap terhadap Implementasi Green Accounting pada Perusahaan Sektor Pariwisata Christina Verawati Situmorang; Arthur Simanjuntak
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): 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.v9i3.309

Abstract

The transition to Green Accounting is considered a major driver of sustainable economic development. Growing awareness of environmental costs and integration into corporate performance reporting has led to the development of a new environmental dimension of accounting. Although it is a modern concept, its transition into the tourism sector is important, especially since the tourism sector is recognized as energy and emissions intensive. Because environmental preservation can create an optimal framework in the function of sustainable tourism development in Indonesia. This research addresses and analyzes the level of knowledge of the tourism sector about the application of environmental concepts, especially through social and business responsibilities. Research is carried out by applying model classification to data obtained by surveying employees and owners of tourism sector companies in North Sumatra. This method has shown that socio-demographic factors have a significant impact in understanding the importance of green accounting in the tourism sector in Indonesia especially in North Sumatra and that most companies engaged in the tourism sector include corporate social responsibility in their business strategies and policies. The fact that similar or similar research on this topic has not been conducted in developing countries, suggests an important contribution this paper may have to the scientific and professional community, especially in the form of incentives to create and publish reports on environmental preservation.
Pengaruh Likuiditas, Struktur Aset, Profitabilitas dan Free Cashl Flowl terhadap Kebijakan Hutang Dhistianti Mei Rachmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): 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.v9i3.310

Abstract

This study aims to examine the effect of Liquidity, Asset Structure, Profitability and Free Cash Flow on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 155 data. The results showed that liquidity had no effect on debt policy, asset structure had no effect on debt policy, profitability had a significant effect on debt policy, and free cash flow had a significant negative effect on debt policy.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI JASA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2019) Bagas Wahyu Adi Saputro; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): 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.v9i3.311

Abstract

The Effect of Leverage and Managerial Ownership on Earnings Management (Empirical Study on Transportation Sub-Sector Service Industry Companies listed on the Indonesia Stock Exchange for the 20162019 period). This study aims to analyze the effect of leverage and managerial ownership on earnings management in the transportation sub-sector suit industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a purpose sampling method. The analysis technique in this research is multiple linear regression analysis which is used to test the research hypothesis. The total population in this study were 45 transportation service industry companies listed on the Indonesia Stock Exchange for the 20162019 period. There are 15 companies that meet the sample criteria for 4 consecutive years. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). Based on the results of this study, it states that, partially (t test) the leverage variable has a significant effect on earnings management, managerial ownership variable does not have a significant effect on earnings management. Simultaneously (F test) the leverage and managerial ownership variables have a significant effect on earnings management.
PENGETAHUAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Choirun Raka Nafain; Sartika Wulandari; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): 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.v12i2.312

Abstract

According to applicable legal regulations, taxes are a necessary payment that people or business entities must provide to the state in order to finance its needs and achieve the best possible public welfare. The purpose of this study is to examine how taxpayer awareness and knowledge affect the degree of land and building tax payment compliance in the Semarang City region. The research sample consisted of 120 Semarang City taxpayers in total. Quantitative data, which is derived from respondents' answers to questionnaire questions, is the sort of data used in research. The primary tool for gathering data is the questionnaire, with recordkeeping, literature reviews, and observation serving as auxiliary techniques. The data analysis process involves the use of multiple regression analysis, hypothesis testing, and data quality assessment. The study's findings demonstrate that taxpayers' awareness and knowledge levels have a favorable and significant impact on their compliance with paying land and building taxes.

Page 13 of 26 | Total Record : 260

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