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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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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN HUTANG TERHADAP SOLVABILITAS Dyah Ayu Retno Inten
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 | DOI: 10.35137/jabk.v7i2.385

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 20162018, 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.
ANALISIS TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN UNTUK MENGEFISIENSIKAN BEBAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT WAHANA ELOK LANGGENG LESTARI “WELL” Esti Kusumowati; Dewi Rejeki
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 | DOI: 10.35137/jabk.v7i2.386

Abstract

The purpose of the research is to do tax planning that must be done by the company in order to streamline the income tax expense and find out the impact that occurs after tax planning. The method of this research is qualitative descriptive method, that is a research by collecting data in accordance with the actual situation and providing an overview and analysis of existing problems. The result of the research shows that PT Wahana Elok Langgeng Lestari “WELL” has implemented tax planning, for some costs that cannot be deducted into deductible costs and comparing the tax expense before and after-tax planning.The conclusion in tax planning on financial statements can help companies to make efficiency and make savings on corporate income tax. Suggestion for companies to make maximum use of tax planning in utilizing tax-saving alternatives without violating tax regulations.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR. STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR Hayuningtyas Pramesti Dewi
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 | DOI: 10.35137/jabk.v7i2.387

Abstract

This study examines the effect of competence and independence on the performance of auditors working in public accounting firms in the area of East Jakarta. Data obtained with a questionnaire of 32 samples and analyzed using regression analysis. Hypothesis testing using the t test and f test. The results of the study are competence and independence both partially and simultaneously affect the auditor's performance.
PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS INSTITUSIONAL TERHADAP RETURN ON ASSETS DENGAN ACCRUAL EARNINGS MANAGEMENT SEBAGAI VARIABEL INTERVENING Heni Yusnita
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 | DOI: 10.35137/jabk.v7i2.388

Abstract

This study aims to determine the effect of good corporate governance which is proxied by the proportion of institutional ownership and the size of the board of commissioners on return on assets with accrual earnings management as an intervening variable manufacturing company in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019. By using a path analysis the results of the study found that the proportion of institutional ownership influences accrual earnings management, the size of institutional board of commissioners influences accrual earnings management, the proportion of institutional ownership and the size of the board of commissioners together affect the accrual earnings management. The proportion of institutional ownership has no effect on return on assets, the size of the institutional board of commissioners has an effect on return on assets, accrual earnings management has an effect on return on assets, the proportion of institutional ownership, the size of the board of commissioners and accrual earnings management together influence return on assets. Accrual earnings management can act as an intervening variable on the effect of the proportion of institutional ownership on return on assets. Accrual earnings management can act as an intervening variable on the effect of institutional board size on return on assets.
PENGARUH HARGA MINYAK DUNIA, HARGA EMAS DUNIA, DJIA DAN INFLASI TERHADAP INDEX SAHAM SYARIAH Ivahzada Marella Edgina
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 | DOI: 10.35137/jabk.v7i2.389

Abstract

Capital markets have an important role for the economy of a country because of the stock market performed two functions: first as a means of funding for business or as a means for companies to obtain funds from investors. Fluctuations in the capital market will be associated with changes in various macroeconomic indicators. This study attempts to analyze the influence of world gold prices, oil prices, Dow Jones, and inflation. And also to analyze the differences retun of each index. Thee main indexes will be analyzed namely Jakarta Islamic Index, FTSE Bursa Malaysia Hijrah Shariah and FTSE NASDAQ Dubai 10 Shariah. This study uses monthly data from January 2011 to December 2014 from the three countries. The results showed that simultaneous world gold prices, oil prices, Dow Jones and inflation significantly influence the Jakarta Islamic Index, the FTSE Bursa Malaysia Hijrah Shariah and the FTSE NASDAQ Dubai 10 Shariah.
ANALISIS KINERJA KEUANGAN GBI BETHANY DEPOK SEBELUM DAN SESUDAH PENERAPAN PSAK NO.45 Mishelei Loen, 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 | DOI: 10.35137/jabk.v7i2.390

Abstract

In this study the object of a non-profit organization focuses on Depok Bethany Church, located on Jalan Mawar 8 B Depok, Pancoranmas, Depok, West Java. In research conducted at this church uses descriptive qualitative data analysis techniques. The results of the study found that the GBI Bethany Depok financial statements in the form of simple recording in cash diaries, which are then transferred to monthly reports in the form of receipts and expenses recorded when the transaction occurred. GBI Bethany Depok financial performance is not in accordance with Statement of Financial Accounting Standards (PSAK) No.45
PENGARUH BIAYA OPERASIONAL DAN ARUS KAS PENDANAAN TERHADAP PROFITABILITAS PT. CITACONTRAC Meliana; Mulia Rahmah
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 | DOI: 10.35137/jabk.v7i2.391

Abstract

To determine the effect of operating costs on profitability (Return On Assets), the effect of funding cash flows on profitability (Return On Assets), and the effect of operating costs and funding cash flows on profitability (Return On Assets). The research method used in the research is quantitative descriptive method. The results of this study indicate that operational costs do not affect profitability but have a positive relationship, while funding cash flows do not affect profitability but have a positive relationship. The conclusion of this study is that the increase in profitability cannot be measured in terms of operational costs and cash flow, but also as a whole, including from the performance of the organization. If the organization's performance is satisfactory, the company's profitability will increase, and vice versa will decrease. The suggestion of this research is that the independent variables used should not only be operational costs and cash flow because there are still many factors in the company that can affect profitability such as the management of receivables, debt management, and so forth.
ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Ratna Widyatami; Siti Nurlatifah
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 | DOI: 10.35137/jabk.v7i2.392

Abstract

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.
ANALISA PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA LAPORAN KEUANGAN SKATERS SHOP DISTRO Tasum Tasum
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 | DOI: 10.35137/jabk.v7i2.393

Abstract

This study examines Micro, Small and Medium Entity Financial Accounting Standards (MSME) Skaters Shop Distros. The population in this study is the recapitulation of recording cash disbursements, cash receipts, and merchandise inventory Skaters Shop Distro. The sampling technique in this study uses non probability sampling with purposive sampling technique. In this study, the data or information obtained by the author were analyzed qualitatively with a descriptive approach. The result of this study is that the understanding of Skaters Shop Distro owners about Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) is still very low. Recording and preparing financial statements is still very simple and in accordance with the needs and understanding of the owner. Skaters Shop Distro has not applied the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) because they still do not understand about SAK EMKM and its limited time and human resources.
KESIAPAN PARA PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) Dewi Rejeki
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.v7i3.394

Abstract

The research was conducted to find out in depth how the readiness of MSME actors in preparing financial reports based on SAK-EMKM, what are actually the obstacles in preparing financial reports according to SAK-EMKM and how the strategies are so that MSME actors can present financial reports based on SAK-EMKM. In addition, researchers will also provide strategies for how MSME actors can present financial reports based on SAK-EMKM. The emphasis is aimed at the extent to which these MSME actors understand the usefulness of financial reports that are prepared based on standardized standards This study uses a descriptive method with a qualitative approach through interviews, observation and documentation. The population in this study were several MSME players in the services, trade and manufacturing sectors, namely CV Dahkota in Cirebon (printing service business), Midio Restaurant in Jatiwaringin (food / culinary trading business), Arena Distro shop in Radin Inten (trading business). clothes), and Family Shoes in Bogor (a shoe manufacturing business). The results of this study found that there were some MSME actors unpreparedness, such as the financial statements presented only limited to income and expenditure, no recording of assets, inventories were only recorded based on physical calculations, and the recording was still based on cash basis.

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