Jurnal Akuntansi dan Bisnis Krisnadwipayana
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.
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260 Documents
<![CDATA[ANALISIS PIUTANG TIDAK TERTAGIH DAN UTANG TIDAK TERBAYAR TERHADAP ARUS KAS OPERASIONAL PADA CV CIPTA KARYA HARMONY ]]>
<![CDATA[Cisa Dena Putri]]>;
<![CDATA[Esti Damayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.405
<![CDATA[Operational cash flow is a factor of the company's survival, so that positive cash flow is needed to support the company's activities. Factors that can affect operational cash flow are receipts from accounts receivable and debt payments. The purpose of this study is to analyze uncollectible receivables and unpaid debts to operational cash flow on CV Cipta Karya Harmony. This research method uses descriptive qualitative analysis which analyzes data by describing or describing data that has been collected and the results of this study indicate that uncollectible receivables and unpaid debt affect the company's operating cash flow.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL DAN BUKTI AUDIT TERHADAP OPINI AUDIT (Studi Empiris di Kantor Akuntan Publik di Jakarta Timur) ]]>
<![CDATA[Ayu Ratna Sari]]>;
<![CDATA[Herry Winarto]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.406
<![CDATA[The population in this study amounted to 40 KAP in the East Jakarta area. The sample in this study uses Cluster Sampling, with the criteria for respondents submitted to the Director of Public Accountants by IAI. Data obtained by collecting questionnaires directly to respondents as many as 42 and 42 returned questionnaires, as well as 38 questionnaires that can be processed. Internal Control and Audit Evidence have a significant and positive effect on Audit Opinion and simultaneous results indicate that the variable Internal Control and Audit Evidence contribute significantly and positively to Audit Opinion. This can be seen from the results of the coefficient of determination (R2 test) of 67.8%.]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL TERHADAP DANA KAS KECIL PADA KANTOR CABANG PT. SURYA MAS AGUNG ]]>
<![CDATA[Mulia Rahmah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.407
<![CDATA[One important aspect of a company is the system of internal control. Internal control system are policies and procedures that protect assets from misuse and embezzlement and irregularities. The purpose of this study was to evaluate the role of internal control petty cash fund applied Branch Office PT. Surya Mas Agung. From research conducted then known to have had elements of internal control as an organizational structure that strictly separates responsibility, the system of authorization and recording procedures, and practice healthy in payment details to avoid misuse and misappropriation From the above results indicate that Branch Office PT. Surya Mas Agung has met the elements of internal control.]]>
<![CDATA[PENERAPAN PEMANFAATAN, KUALITAS DAN KEAMANAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENILAIAN KINERJA PERUSAHAAN PT MESHINDO JAYATAMA ]]>
<![CDATA[Tutik Latifah]]>;
<![CDATA[Munawaroh]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.408
<![CDATA[The accounting information system is very important to support the company's success in carrying out its activities. The information which has been available and used by management is very helpful in completing various economic activities, so it is expected to improve the company's performance. It is interesting to further investigate the influence of Accounting Information Systems on Company’s Performance. So the purpose of this research is to find out and analyze the influence of accounting information systems that are focused on the variable Utilization of Accounting Information Systems, Quality of Accounting Information Systems and Accounting Information System Security on company performance with a case study at PT. Meshindo Jayatama. The regression method was used to achieve these objectives. This study used employees with a population of 19 peoples. While the sample taken with a total sampling method was19 peoples. The results of this study indicate that the use of accounting information systems and accounting information system security have a significant effect on company performance. While the quality of accounting information systems does not significantly influence company performance.]]>
<![CDATA[STUDI DRAMATURGI: ANALISIS PENGELOLAAN PENGADAAN BELANJA MODAL KONSTRUKSI DI KEMENTERIAN KEUANGAN ]]>
<![CDATA[Resi Ariyasa Qadri]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.409
<![CDATA[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.]]>
<![CDATA[ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN DAN PRAKTEK AKUNTANSI ASURANSI PADA PT ASURANSI JIWA MEGA LIFE ]]>
<![CDATA[Siti Nurlatifah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.418
<![CDATA[This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.]]>
<![CDATA[PERLAKUAN AKUNTANSI ORGANISASI NIRLABA TERKAIT DENGAN PSAK NO. 45 TAHUN 2017 PADA GEREJA HKBP MARANATHA ]]>
<![CDATA[Franky Bigky Munte]]>;
<![CDATA[Mulia Rahmah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.419
<![CDATA[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 Marantha Rawalumbu Church is not in accordance with PSAK No.45.]]>
<![CDATA[AUDIT OPERASIONAL PEMASARAN TERHADAP PERSPEKTIF KEPUASAN PELANGGAN ATAS PRODUK “NU GREEN TEA” PT ABC PRESIDENT INDONESIA ]]>
<![CDATA[Dwi Richi Julian]]>;
<![CDATA[Widia Praptiwi]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.420
<![CDATA[The purpose of this research is to find out customer satisfaction of “Nu Green Tea” drinks through marketing programs and marketing budgets. As Marketing operational audit can use not only financial data as a key performance indicator. Data obtained by distributing questionnaires to several customers, namely traditional shops or agents that have been determined. The analysis used descriptive analysis method with describe quantitative analysis approach or describe the object of research to find out how effective and efficient the marketing program is on the marketing budget. Among of the results show that marketing programs and marketing budgets simultaneously have a positive and significant impact on customer satisfaction. Marketing programs are influenced by the existence of programs that include the development of human resources on the internal part, including marketing training. Marketing training, among the others, is to improve quality in order to improve the best sales performance by selling effectively and productively. Identifying the target market will help in developing an effective marketing strategy. Introducing products to consumers, promoting consistently, continuously, and in creative ways. Internet marketing is one of marketing strategy that is very effective, knowing the tastes of customers and customer needs by placing on social networking sites.]]>
<![CDATA[ANALISIS PENERAPAN SAK ETAP (STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK) DALAM PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA PT CIPTA AGUNG LESTARI ]]>
<![CDATA[Nurjannah Citradewi]]>;
<![CDATA[Esti Damayanti]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.421
<![CDATA[SAK ETAP is an accounting standard set by IAI with the purpose of facilitating medium enterprises in preparing and presenting the financial statements to be more informative and relevant, so it will be interpretated by the external users, such as investors and creditors to providing financing for SME’s. The purpose of this research is to determine the presentation of PT Cipta Agung Lestari financial statements by an entity’s financial accounting standards without public accountability (SAK ETAP). This research used a description comparative method with secondary data sources and the results of this research indicate that the presentation of PT Cipta Agung Lestari financial statements are not yet complied with SAK ETAP, because the company has not applied adjustment journals in accounting cycle and has not presented statement of owner’s equity, cash flow statement and notes to financial statement.]]>
<![CDATA[IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DALAM PENYAJIAN LAPORAN KEUANGAN PADA PT AURINDO JAYA PERKASA ]]>
<![CDATA[Shinta Lia Lestari]]>;
<![CDATA[Diana Gustinya]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.422
<![CDATA[The reason for this research is that the researcher wants to complete the financial report of PT Aurindo Jaya Perkasa based on SAK ETAP and the finance department of PT Aurindo Jaya Perkasa also want to know how to compile and present the complete SAK ETAP in its financial statements. The purpose of this study was to find out how to compile and present a complete financial statement based on SAK ETAP on PT Aurindo Jaya Perkasa. This research method uses qualitative descriptive analysis method, which analyzes the problem by describing the financial statements of PT Aurindo Jaya Perkasa which includes measurement, presentation and disclosure based on SAK ETAP. The results of this study indicate that PT Aurindo Jaya Perkasa has not compiled and presented a complete financial report in accordance with SAK ETAP. The conclusion of this study is that PT Aurindo Jaya Perkasa has not completed its financial statements in accordance with SAK ETAP because in the financial statements of PT Aurindo Jaya Perkasa there is only an income statement and a statement of financial position.]]>
