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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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PENGOLAHAN DAN ANALISIS DATA LEBIH BAYAR DAN KURANG BAYAR DANA BAGI HASIL SUMBER DAYA ALAM (LK BA-BUN 999.05 TA 2012-2016) Deni Herdiyana, S.E., M.M., M.Acc.Fin.
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.v6i2.437

Abstract

This study aims to find out whether recognition, recording, summarizing and reporting of receivables (LB) and obligations (KB) Sharing Revenue Fund - Natural Resources (DBH SDA) is in accordance with the applicable source documents and Government Accounting Standards (SAP) through a descriptive analysis approach. The results of the study can be concluded that there is a transition period on the basis of accounting in recording LB and KB DBH SDA, namely the transition from the Cash Toward Accrual (CTA) basis to the Accrual basis. And also there is a transfer of accounting principles in the recognition and recording of LB and KB DBH SDA, namely from the principle of substance over form to the principle of formality. In addition, it is known that the payment period for LB DBH SDA is faster than payment for KB DBH SDA.
Determinan Underpricing Pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Tahun 2017-2022 Nata Arnetha Nababan; Esti Damayanti
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.v12i2.449

Abstract

This research was conducted on non-financial companies conducting Initial Public Offering (IPOs) on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method employed was a comparative causal quantitative study using secondary data obtained from the Indonesia Stock Exchange. The sample determination method employed a purposive sampling approach, resulting in a total of 134 companies experiencing underpricing out of 305 companies that conducted IPOs between 2017 and 2020. Based on the results of the research analysis, it can be seen that financial leverage and earnings per share have a positive effect on underpricing, while company age and ROE do not affect underpricing. By understanding the dynamics of underpricing, it is hoped that investors can better manage risk and become a consideration for potential investors in making investment decisions. By considering the factors that influence underpricing in initial public offering, more profitable investment opportunities can be identified
PENGARUH EVALUASI PENGENDALIAN INTERNAL DAN PENERAPAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT Jeane Widianingsi; Budi Tri Rahardjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.450

Abstract

This research conducted with the aim of testing the extent of the evaluation of internal control and the application of due professional care to audit quality in KAP Ispiady & Dande. This research uses quantitative analysis. In this study, researchers used primary data by distributing questionnaires to KAP Ispiady & Dande employees. Then the data analyzed using multiple linear regression analysis with the help of the statistical package for Social Sciences (SPSS) version 22. The results showed that the internal control variable and the due professional care variable had a significant influence on audit quality and the results showed that the two independent variables jointly have a significant influence on audit quality.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE) Indah Permadani; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.452

Abstract

The objective of this research is to find out the effect of Taxpayer Awereness, Tax Sanctions, and aplication of e-Filing system for individual Taxpayer compliance in KPP Pratama Pondok Gede. The research method is descriptive and quantitative research methods. The type of data is primary data.The results of this research had effect of taxpayer awareness, tax sanctions and aplication of e-Filing system for individual taxpayer compliance in KPP Pratama Pondok Gede. The conclusion of this research shows that taxpayer awereness has a partial effect on the compliance of individual taxpayer, tax sanctions don't have a partial effect on the compliance of individual tax payer, aplication of e-filing system has a partial effect on the compliance of individual tax payer, taxpayer awareness, tax sactions, and application of e-filing system has simultaneously affects on the compliance of individual taxpayer.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI ROTI GORENG MENGGUNAKAN METODE TRADISIONAL DENGAN METODE ACTIVITY BASED COSTING (ABC) PADA UD LAKSANA HATI Melinawat; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.453

Abstract

This research was conducted at UD Laksana Hati, having its address at Kp. Kebon Kopi RT. 004 RW. 006 Karang Asih Village, Kec. North Cikarang Bekasi Regency. The purpose of this study was to determine the calculation of the cost of fried bread production using traditional methods carried out by the company and compare it with the method of Activity Based Costing. Data collection techniques used are observation and documentation while the analysis method uses descriptive qualitative analysis. From the results of the research that has been done, it turns out the calculation of the cost of fried bread production using Activity Based Costing method is more accurately used by companies to obtain the desired profit compared to using traditional methods.
ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN TAHUN 2013-2017 Jasmine Putri Dewi; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.454

Abstract

This study aims to analyze the effect of Capital Structure, Profitability and Company Size on the Value of Manufacturing Companies in the Food and Beverage Industry Sector in Indonesia. This research was conducted on annual data of manufacturing companies in the food and beverage industry in the form of DER, ROA and Ln data for the period 2013 - 2017. The results of this study indicate that partially the capital structure has a positive and significant effect on the value of manufacturing companies listed on the Stock Exchange, profitability has a significant effect on the value of manufacturing companies listed on the IDX, the size of the company has a significant effect on firm value. While simultaneously the capital structure, profitability and size of the company significantly influence the value of the company.
ANALISIS PENGAKUAN PENDAPATAN PENJUALAN KONSINYASI DAN BIAYA PENJUALAN UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA PT BUMI AKSARA GROUP Riri Oktaviani; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.455

Abstract

This study discusses the accounting for consignment sales and sales costs in PT Bumi Aksara Group. Data was obtained from PT Bumi Aksara Group in 2017. This study is a qualitative study in which the data is analyzed by comparing accounting standards that apply to consignment sales and sales costs with the reality that occurs in the company. The results of this study are that the company has not separated regular and consignment sales, ss for the charging of sales costs such as promotional costs, commission fees and expeditions are not recognized in the appropriate cost group. so financial reporting is not accountable.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Pratiwi Nursehah; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.456

Abstract

This study aimed to test and provide empirical evidence of the influence of profitability, firm size and fiscal lost compensation on tax avoidance. This study classified as causative research. The population in this study was manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2017. The sample was chosen by purposive sampling method and after reduces with several criteria, 13 firms are determined as samples. Data used was secondary data obtained from www.idx.co.id. Data was analyzed by using a linear regression analysis with help a program named SPPS version 25. The results showed that : 1) profitability has a significant effect on tax avoidance. 2) firm size has a significant effect on tax avoidance. 3) fiscal lost compensation has significant effect on tax avoidance. The tests are based on confidence level of 95%, and an error rate of 5%.
ANALISIS PENGARUH PENDAPATAN MARGIN MURABAHAH DAN PENDAPATAN BAGI HASIL MUSYARAKAH TERHADAP LABA BERSIH PT BANK NEGARA INDONESIA SYARIAH (Periode Tahun 2012 – 2018) Herry Winarto; Eva Nuraisyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.457

Abstract

This type of research uses quantitative research. The data source used in this study is secondary data. Data analysis method used is hypothesis testing, namely the t test and f test. The results of this study indicate that Murabahak Margin Income and Musyarakah Profit Sharing Revenue simultaneously have a significant effect on Net Profit of Murabahak Margin Income partially, and Musyarakah Revenue Sharing has a significant influence, PT Bank Negara Indonesia Tbk. To obtain data, researchers used the website of PT Bank Negara Indonesia Tbk, and the Indonesia Stock Exchange (IDX). By conducting research on financial data for the period 2012-2018 analyzed using SPSS 25.0
PENGARUH PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN RESOURCE EFFICIENCY SEBAGAI PEMODERASI Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (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.v6i3.458

Abstract

This study aims to determine whether there is a relationship and influence between the application of Green Accounting, Material Flow Cost Accounting (MFCA) on Sustainable Development with Resource Efficiency as moderating. The sample used consisted of thirty-three manufacturing companies. The method used in this study uses quantitative methods. Where the form of this research is descriptive and inferential analysis. Inferential analysis uses purposive sampling and causality analysis. The data used in this study are primary data, using statistical analysis methods and using IBM SPSS Statistics 21 software assistance. The results of the study indicate that the Application of Material Flow Cost Accounting has no positive effect on Sustainable Development. Positive results on the adoption of Green Accounting for Sustainable Development. Resource Efficiency does not oppose Material Flow Cost Accounting towards Sustainable Development. Resource Efficiency positively implements the application of Green Accounting for Sustainable Development.

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