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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 SISTEM AKUNTANSI PENJUALAN KREDIT PADA KOPERASI KERTA RAHARJA Zulkarnain; Endi Pratama
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): 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.v5i1.506

Abstract

A cooperative society found over and above to look for as big as profit it and for mensejaterakan members its and keeps its effort viability. Indeed this effort directness gets to materialize if goods that is on the market get to be accepted at marketing,and gets to pull market compartment. Therefore, essential for a cooperative society study sell system, since sell constitutes resource for a cooperative society. One of the ways that is utilized to increase sell is by use of credit sell system. To reach to the effect that, chairman of co-op needs a system for can help to arrange internal control who can give information in as much as which co-op progress already been reached, and gets mempertanggungjawabkan co-op wealth that is turned over on it. On a basic condition upon is seen needs to know sell system implement credit on a cooperative society KertaRaharja. This research intent to know sell accounting system implement credit on A Cooperative Society Kerta Raharja. What is credit Sell Accounting System on A Cooperative Society Kerta Raharja has accomplished Internal Control System that is equal to. Observational method that is utilized is analisis's method descriptive. Observational result that doing to point out that credit sell accounting system on A Cooperative Society Kerta Raharja was passably but still needful to been done sell transactions registry into sell and ledger journal.
ANALISIS KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBBP2) TERKAIT DENGAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA Dewi Rejeki; Risky Defi Jayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.507

Abstract

This research was conducted to determine the contribution of Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) as well as from Land and Building Rights (BPHTB) Customs Taxes and Rural and Urban Land and Building Taxes. (PBB-P2) whichever is more contributing is related to the Original Regional Revenue of DKI Jakarta Province. This research was conducted at the DKI Jakarta Provincial Tax and Retribution Agency. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of target data and realization of Land and Building Rights (BPHTB) Acquisition and Land and Rural and Urban Building Taxes (PBB-P2) of DKI Jakarta Province 2013-2017. The analysis used was descriptive analysis using the ratio of the contribution of Land and Building Rights (BPHTB) and Land and Building Rural and Urban Taxes (PBB-P2). In addition, data is obtained through observation, interviews, and documentation. The results showed that the average percentage of revenue contribution given by Land and Building Rights (BPHTB) was related to the DKI Jakarta Province's Original Regional Revenue during the 2013 fiscal year up to 2017, which amounted to 12.26% with the "Less" criteria. The biggest contribution occurred in 2017 which was 15.39% while the lowest occurred in 2016 which was 10.61%. Of the two taxes, Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) are related to DKI Jakarta Province's Local Revenue during the 2013 to 2017 fiscal year Land and Rural and Urban Buildings Taxes ( PBB-P2) contributes more to PAD of DKI Jakarta Province which is 17.44%.
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KSO WILIAM MEGA NUSATAMA Atika Ningtyas; Diana Gustinya
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.508

Abstract

The purpose of this study is to know the analysis of accounting treatment and reporting value added tax and know accounting taxes related value added tax for accountability internal financial report KSO William Mega Nusatama. This research method uses qualitative method which describes accounting process of value added tax in relation to KSO William Mega Nusatama financial report. The result of the research is the company has conducted the procedure of value added tax in accordance with the Law No.42 of 2009, but has not applied value added tax treatment so that internal financial statements of the company can be said not accountable. And the discussion that can be conveyed is the company keeps the receipt of the installment journal from the consumer and acknowledges the VAT output, keeps the journal and acknowledges the Selling Price as a sale, makes a correction journal on the details of the sales repayment, keeps the journal at the time the company makes a contract of cooperation agreement to the vendor and acknowledges the existence value add taxes entries, keeps the journal at the time the company pays the invoice for the contract to the vendor, makes a correction journal on the payment details of the contract and non contract vendor, compares the nominal amount between the vendor payment details and the sales repayment with the input and output recap, value added tax at the end of 2015.
PENGARUH INDEPENDENSI, PENGALAMAN DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DBSD&A Farah Fajriyah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.509

Abstract

This study aims to determine the influence of Independency, Experience and Professionalism Auditor on Audit Quality at public accounting firm Doli, Bambang, Sulistiyanto, Dadang & Ali. Sampling Method This research uses purposive sampling method in criteria: a. Auditors working in the Public Accounting Firm Doli, Bambang, Sulistiyanto, Dadang & Ali within a period of at least 6 months, b. Auditors have expertise in the field of audit and thoroughness in making audit reports, c. Auditor who has carried out auditing work within a period of at least 6 months. d. Auditors who have at least D3 level of education, e. Auditor who has a position equivalent partner, manager and supervisor auditing, f. Auditor working in Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants Directory. Questionnaires are distributed as many as 26 questionnaires with a return rate of 17 respondents from 6 Public Accounting Firm. The data is analyzed by multiple regression method and processed with SPSS version 22 program. Data analysis is equipped with data quality test and classical assumption test.The results of this study indicate that Independence, Experience and Professionalism Auditors significantly influence audit quality. this research also shows that experience variable is the most dominant variable affecting audit quality.
ANALISIS PERHITUNGAN HARGA JUAL PRODUK DENGAN DASAR HARGA POKOK PESANAN METODE FULL COSTING STUDI PADA UD. KUBE MAWAR PUTIH Gendis Hardiyanti Aprilia; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.510

Abstract

This study aims to determine the product selling price based on the order price of UMKM UD. Kube Mawar Putih. Data is obtained by means of interviews and documentation studies and analyzed by comparing the calculation of the production cost which has been carried out by the company with the calculation of the cost of goods with the full costing method. The result of the study show that the difference in advantegous if the company uses the calculation of full costing method.
PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.511

Abstract

The purpose of this research aims to determine the effect of earnings management on firm value. Earnings management proxy by accrual activity with revenue discretionary model (Stubben 2010) and real activity with method Roychowdhury (2006), firm value meausured Price To Book Value. The population involved in this study were all the manufacture companies listed in the Indonesia stock exchange during 2015-2016. The samples were selected by using purposive sampling method. The analysis was conducted based on multiple linear regressions supported by SPSS program. The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow . Moreover, accruals earnings management and real earnings management through operating cash flow have influence on firm value. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm value, so it can be a consideration in making investment decisions.
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ, SHODAQOH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) PROVINSI JAWA BARAT Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.512

Abstract

The potential of zakat in Indonesia is currently around Rp 217 Trillion. Four times from the Ministry of Religion budget. Very big. However, one of the fundamental problems is the awareness of muzakki to fulfill zakat through zakat institutions is very small. The zakat institution in Indonesia is called the National Zakat Amil Agency (BAZNAS). The West Java Provincial Amil Zakat Agency has the main task of collecting, managing, distributing and empowering zakat, infaq, shadaqah funds, from all Muslims in West Java Province, based on the Zakat Act No.23 of the fifth part of article 29 paragraph 1 every year make annual reports as accountability. The accountability referred to in this case is the making of financial statements that are in accordance with the terms and conditions set out in the financial accounting standard PSAK 109 and are inseparable from sharia principles. The purpose of this study was to find out and apply PSAK109 regarding accounting for zakat infaq and almsgiving at the National Zakat Amil Agency (BAZNAS) of West Java Province. The method of analyzing the research conducted is descriptive qualitative analysis method. The results of this study indicate that the BAZNAS of West Java Province is in accordance with PSAK 109. However, the recognition of the burden of collection and distribution of zakat is not in accordance with PSAK 109.
ANALISIS KONTRIBUSI PAJAK PARKIR DAN PAJAK RESTORAN DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) JAKARTA TIMUR SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA DALAM SEKTOR PAJAK PARKIR DAN PAJAK RESTORAN Rina Hidayahti; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): 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.v5i3.513

Abstract

This research is to find out how big the tax contribution of parking and restaurant in order to increase tax Income Native (PAD) in East Jakarta, as well as how large the tax contribution of parking and restaurant Tax Revenue against the Original East Jakarta area (PAD) DKI Jakarta in the tax sector, parking and restaurant tax. This research was conducted at the Suku Badan Pajak dan Retribusi Daerah. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of targets and realization of East Jakarta's parking tax and restaurant tax 2015-2017. The analysis used is descriptive analysis using the ratio of parking tax contribution and restaurant tax. Data collection in the study was obtained from observation, interviews and documentation. The conclusion of this study, shows that the average contribution given Parking Tax and Restaurant Tax in order to increase the East Jakarta Regional Original Revenue (PAD) in 2015-2017 is 0.88% for Parking Tax with the criteria of "Very Less" and 4,88% for Restaurant Tax with "Very Less" contribution criteria. Whereas the average contribution given by the East Jakarta Parking Tax and Restaurant Tax to the DKI Jakarta Original Regional Income (PAD) in the Parking Tax and Restaurant Tax sectors in 2015-2017 is 6.48% for Parking Tax with the "Very Less" contribution criteria and 6.61% for Restaurant Tax with "Very Less" contribution criteria. Suggestions from this study, it is expected that East Jakarta Regional Tax and Retribution Agency must periodically re-record the parking taxpayer and restaurant, it is necessary to conduct socialization about the importance of compliance and awareness of taxpayers in making tax payments in accordance with the stipulated time and must be able to apply strict sanctions against taxpayers who are in arrears in order to achieve a deterrent effect on violators.
PENDEKATAN METODE FULL COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PISANG SALE Dara Utamie; Baiq Qistinnisa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.580

Abstract

This study explores the implementation of the Cost of Goods Sold (COGS) calculation method using the full costing approach at UD Affan, a banana fritter producer in West Lombok. Using a descriptive qualitative approach, data collection was conducted through observation, interviews, and document collection. The findings indicate that UD Affan has not yet adopted adequate accounting practices, resulting in fixed costs not being included in the COGS calculation. With the full costing approach, COGS is recorded at Rp 10,223 per pack, which is higher than the current selling price of Rp 10,000. This condition results in losses and indicates the importance of regular cost recording. This study recommends consistent cost recording and adjusting selling prices to ensure business continuity. Keywords: Cost of Goods Sold, Full Costing, Banana Sale
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Harry Budiantoro; Perdana Wahyu Santosa; Auliffi Ermian Challen; Adinda Primadini
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (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.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality

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