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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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ANALISIS IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA PT BINTANG WIJAYA ABADI BEKASI Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): 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.v6i1.423

Abstract

This research was conducted to determine the preparation of financial statements and whether the preparation of financial statements is in accordance with the SAK EMKM at PT Bintang Wijaya Abadi.The research method that will be used in this research is descriptive with a qualitative approach. This study uses primary data and secondary data. In addition, data is obtained through observation, interviews, and documentation. Financial report data taken from PT Bintang Wijaya Abadi in the form of daily cash reports, monthly bank statements, sales recapitulation and purchase recapitulation in 2017.The financial statements prepared by PT Bintang Wijaya Abadi are not in accordance with the SAK EMKM standar. The financial statements prepared by PT Bintang Wijaya Abadi only consist of the Daily Cash Report, Monthly Bank Reports, Sales Recapitulation and Purchase Recapitulation. The SAK EMKM states that the financial statements consist of the Financial Position Report, Income Statement and Notes to Financial Statements. In recognition, measurement and presentation by PT Bintang Wijaya Abadi is in accordance with SAK EMKM which uses an accrual basis.
ANALISIS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA JATINEGARA JAKARTA TIMUR Mawarni; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): 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.v6i1.424

Abstract

This study aims to analyze warning letter reports and tax strengths and revenues from 2010-2014 KPP Pratama Jatinegara. The analysis used is descriptive analysis using the effectiveness of warning and forced letters and the ratio of income tax arrears. Data is collected through study of literature and articles. The results showed that tax disbursement with a warning letter and a letter of power in Jatinegara Primary KPP in general could be classified as ineffective either because a number of sheets or nominal values mentioned in the warning letter and forced letters did not reach 100%. Besides that, the taxpayer does not submit the SPT, SKPKB, SKPKBT etc., taxpayers in taxes do not recognize that there is a tax debt, taxpayers cannot settle the amount of debt, taxpayers submit requests for installment payments because financial conditions are not possible if they have to paid in total, taxpayers file objections to the amount of tax arrears, and taxpayers neglect it. The awareness of taxpayers in the tax payment of forced letter tax arrears, the lack of an active role of the forced letter tax arrears, and cannot be contacted because the taxpayer changes the address and does not report to the tax office.
ANALISIS PELAPORAN KEUANGAN PENDIDIKAN ANAK USIA DINI (PAUD) KB ASSA’DAH CIKUPA BERDASARKAN PENDEKATAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 45 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): 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.v6i1.425

Abstract

Financial reporting is all aspects related to the provision and delivery of financial information. Early Childhood Education (PAUD) is a non-profit organization, in which the source of funds comes from the government and the community. In carrying out activities, Early Childhood Education (PAUD) requires an accounting system to produce financial information as a tool to ensure accountability and transparency in the implementation of educational activities, accounting in education aims for accountability, managerial and supervisory. The purpose of this study was to analyze KB Assa’adah Cikupa's PAUD Financial Reporting with the PSAK 45 approach. In this study the data used was qualitative data, while for data sources using secondary data, the analytical method used was descriptive analysis. Based on the results of the study, concluded that the KB Assa’adah Cikupa PAUD Financial Reporting was not in accordance with the applicable regulations, namely the Statement of Financial Accounting Standards (PSAK) 45
PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA Rosmawati; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.427

Abstract

The purpose of this study was to examine the accounting treatment of income and its presentation in the fairness of the financial statements at PT. Andowa Natha Wistara which is located at Sequis Center Building 4th Floor Jl. Jend. Sudirman Kav.71 South Jakarta 12190. The population of this study is the accounting treatment of PT. Andowa Natha Wistara. The sample of this research is the disclosure, measurement and recording at PT. Andowa Natha Wistara. The methods used by researchers in data collection are interviews, observations, and documentation. The technique used in this research is descriptive qualitative analysis. From this research the authors obtained the results that the accounting policy and recognition, and disclosure of measurements applied by PT. Andowa Natha Wistara complies with Statement of Financial Accounting Standards No. 23
REVENUE MODEL DAN CONDITIONAL REVENUE MODEL UNTUK MENDETEKSI MANAJEMEN LABA Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.428

Abstract

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue model and conditional revenue model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each companies. These results prove that the revenue model is able to indicate the companies 34 of the total 38 in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the companies 36 of the total 38 in the manufacturing companies indicated accrual earnings management.
ANALISIS LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) INDUSTRI TAS DAN SEPATU NEW HUNTERIA DENGAN PENDEKATAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAKEMKM) Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.432

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that have the same owner and manager, capital is provided by an owner or a small group of capital owners. This study examines the New Hunteria Micro Small and Medium Enterprises (MSMEs) in the Depok city. This research uses qualitative research with descriptive type. Data collection in research was obtained through interviews and observations. Based on the results of the study, the Hunteria New Bag and Shoes Industry researchers can conclude that the financial statements made by Micro, Small and Medium Enterprises (MSMEs) are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Financial Accounting Standards (SAK EMKM). The New Hunteria Bag and Shoes Industry only makes financial records in the form of records of raw material purchases, sales, employee salaries, and other costs.
ANALISIS RASIO KEUANGAN DENGAN METODE ALTMAN Z-SCORE DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT SOUTHERN TRISTAR TAHUN 2012 – 2016. Hayuningtyas Pramesti Dewi; Ilham Fadilah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.433

Abstract

This study attempts to calculate the financial ratios formulated in the bankruptcy test model using the Altman Z-Score and Springate methods to analyze the bankruptcy rate at PT Southern Tristar for the 2012-2016 period. Secondary data is processed and discussed descriptively. The results of this study indicate that PT Southern Tristar generally experienced bankruptcy in the period 2012-2016 using both the Altman Z-Score method and the Springate method.
ANALISIS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Fadlun Nisa; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.434

Abstract

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia. The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.
PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA Winda; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.435

Abstract

This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.
MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN KORELASINYA TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Gilang Darmawang; Suratno; Muhammad Yusuf
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): 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.v6i2.436

Abstract

This study aims to identify, analyze, demonstrate and test the mechanisms of good corporate governance, audit quality, the size of the company and its correlation on the value of the company with earnings management as an intervening variable in manufacturing companies and consumer goods industry sectors listed on the Indonesia Stock Exchange period 2011-2015. This study uses secondary data to see and obtain data from the Indonesia Stock Exchange. The research method in this research is by using Path Analysis with two substructures. The results show that good corporate governance partially no effect on earnings management, audit quality has influence but not significant to earnings management, the size of the company has a significant influence on earnings management, good corporate governance with significant influence on the value of the company, audit quality has an impact and significantly to the value of the company, company size has no significant effect on firm value. The tests are based on a confidence level of 95%, and an error rate of 5%.

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