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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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ANALISA PENERIMAAN DAN PENGELOLAAN DANA NASABAH PADA BANK JATENG CABANG KOORDINATOR MAGELANG May Linda Nugraheni; Chaidir Iswanaji
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.v8i1.338

Abstract

The purpose of this study was to determine the Acceptance and Management of Customer Funds at Bank Jateng, Magelang Coordinator Branch. This type of research is qualitative, because it puts more emphasis on the process that is taken from actual events, after which it concluded. The source of this research comes from one of the informants or sources. The data in this research is the process of managing customer funds at Bank Jateng, Magelang Coordinator Branch. The data source of this research comes from an informant who was interviewed structurally. Based on the data analysis, it can be concluded that: (1) Receipt of customer funds at the Magelang Coordinator Branch Bank Jateng uses the accrual-based method. Funds received by the Magelang Coordinator Branch of the Central Java Bank can be in the form of demand deposits, savings deposits, and time deposits. These funds are collected from the community. (2) The management of customer funds at the Magelang Coordinating Bank Central Java shall use the cash-based method. Management of customer funds at Bank Jateng, the Coordinator of Magelang Branch in the form of loans, such as: Personal Loan (PLO), Small Business Credit (KUK), Multipurpose Credit, People's Business Credit (KUR), Kreditasalt Fur Wiederaufbau Credit (KFW), and additional business capital for family business activities.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI KASUS UNIT KEGIATAN MAHASISWA UST) Nur Hasna; Dewi Kusuma Wardani; Anita Primastiwi
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.v8i1.341

Abstract

This study was aimed to reveal whether budgetary participation in student activity units (UKM) in UST had an effect on organizational performance through motivation. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis, where budgetary participation becomes the independent variable and organizational performance becomes the dependent variable, and motivation becomes the moderating variable. The results of the analysis conclude that budgeting participation has a positive effect on organizational motivation and performance, motivation also has a positive effect on organizational performance, and budget participation also has a positive effect on organizational performance through motivation. The implication of this research proves that participation in budgeting is one of the elements that has an important role in the growth of organizational performance within members of the student activity unit (UKM).
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.v8i1.342

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.
PENGARUH RETURN ON EQUITY DAN DEBT TO TOTAL ASSETS RATIO TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2016 SAMPAI TAHUN 2018) Jani Actora Siburian; Siti Nurlatifah
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.v8i1.343

Abstract

The results of the classical assumption test based on the normality test using the Kolmogorov Smirnov test show that the significance value is 0.057, which indicates that the value is greater than 0.05, so it can be concluded that the residual data is normally distributed. The calculated dU value in this study was 1.550 and the dL value was 1.206. then the D-W count is greater than 1,550 and less than the value (4-dU) of 2,450. So that the results of the study are 1,550 <2,363 <2,450, which states that the autocorrelation coefficient is zero, meaning there is no autocorrelation.The multicollonearity test results resulted in the tolerance calculation for the variables X1 (ROE) and X2 (DAR) of 0.874, which indicates that the tolerance value for each variable is more than 0.10, which means there is no correlation between the independent variables. While assessed from the results of the valance inflation factor (VIF) on the multicolonierity test, it shows that each independent variable X1 (ROE) and X2 (DAR) of 1,144 has a VIF value below 10. So from this explanation it can be concluded that there is no multicolonierity between the independent variables in regression model. And from the scatterplots graph on financial performance on the results of the Heteroscedasticity test, it can be seen that the dots are randomly spread out over and below 0 on the Y axis, so it can be concluded that there is no heteroscedasticity.From the results above, it is explained that the variables Return On Equity (ROE) and Debt to Asset Ratio (DAR) have positive and negative effects on Earnings Per Share (EPS).
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP NIAT UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN CALON WAJIB PAJAK DENGAN KESADARAN PAJAK SEBAGAI VARIABEL INTERVENING Sahrul Ramadhan; Dewi Kusuma Wardani; Anita Primastiwi
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.v8i1.344

Abstract

This study aims to reveal whether the socialization of taxation to high school students in Yogyakarta has an effect on their intention to comply with taxes through tax awareness. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the socialization of taxation being the independent variable and the intention to comply with taxes as the dependent variable, and tax awareness being the intervening variable. The results of the analysis conclude that tax socialization has a positive effect on tax awareness and tax compliance intentions, tax awareness also has a positive effect on tax compliance intentions, and tax socialization also has a positive effect on tax compliance intentions through tax awareness. The implication of this research proves that the socialization of taxation is one of the elements that has an important role in the growth of tax compliance intentions within prospective taxpayers.
ANALISIS PERBANDINGAN PERKEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) SEBELUM DAN SESUDAH MENDAPATKAN PEMBIAYAAN MIKRO MELALUI PROGRAM MEKAAR DI WILAYAH CAKUNG Nur Amanah; Esti Damayanti
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.v8i1.351

Abstract

Business capital is one of the things that is needed by micro, small and medium enterprises to develop a business. The purpose of this study is to analyze how the development of micro, small and medium enterprises before and after being given financing by financial institutions. The method used in this research is quantitative comparisons which are analyzed using the Paired Sample t-test analysis technique to test whether there is a difference in the mean of the two paired samples.
PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA SELATAN Apriyanti; Dewi Rejeki
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.v8i2.361

Abstract

The purpose of this study is to prove the effect of company size, audit opinion and auditor reputation on audit report lag at KAP in South Jakarta which consists of junior auditors, senior auditors, supervisors and managers. The method used is a quantitative method by filling out a questionnaire. The data analysis technique used is descriptive statistics and hypothesis testing. The results of this study prove that company size, audit opinion and auditor reputation have a positive influence on audit report lag either partially or simultaneously.
ANALISIS PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, GROVER, DAN SPRINGATE PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018 Nia Kurniawati; Diana Gustinya
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.v8i2.362

Abstract

Analyze the differences between the Altaman model, the Grover model, and the Springate model in predicting financial distress. The data analysis method for testing hypotheses using SPSS software is the Paired Sample T-Test method. With the data source used, namely secondary data in the form of annual financial statements of transportation service companies for the period 2016 to 2018. According to the Altman model from 78 samples of companies in transportation service companies that were sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the Grover model of the 78 samples of transportation service companies that were sampled in this study, 4 companies were predicted to go bankrupt and 74 other companies were predicted not to go bankrupt. According to the Altman model from 78 samples of transportation service companies sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the springate model, from 78 samples of transportation service companies, 65 companies are predicted to go bankrupt and 13 other companies are predicted not to go bankrupt. The Altman model is the most suitable prediction model applied to transportation service companies because this model has the highest level of accuracy compared to other predictions, namely 91.0%. While the Grover model has an accuracy rate of 5.1% and the Springate model has an accuracy rate of 83.3%.
ANALISIS PENGARUH STRUCTURAL CAPITAL EFFICIENCY DAN CAPITAL EMPLOYED EFFICIENCY TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018 Esti Damayanti
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.v8i2.363

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding how is the effect of structural capital efficiency and capital employed efficiency on the financial performance of the banking sector listed on the Stock Exchange Indonesia (IDX). This study took financial statement data for three periods, namely from 2016 to 2018 with a total sample of 14 companies. The sampling technique in this study was using purposive sampling and data processing techniques using multiple linear regression analysis processed through the SPSS program. The results obtained in this study indicate that Capital Employed Efficiency has a significant effect on financial performance and Structural Capital Efficiency has a significant effect on the company's financial performance.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014–2018) Rodiyatan Mardiah; Hayuningtyas Pramesti Dewi
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.v8i2.364

Abstract

This study examines the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going-concern audit opinion on mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data were tested using logistic regression. The result of this research is that the previous year's audit opinion variable partially affects going-concern audit, while company size, liquidity, profitability and solvency, respectively, partially have no effect on going-concern audit opinion. Then simultaneously, the five independent variables affect the going concern audit opinion.

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