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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 320 Documents
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NILAI PERUSAHAAN : INTELLECTUAL CAPITAL DENGAN KINERJA KEUANGAN SEBAGAI PEMEDIASI Juliana Jessica; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (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.v12i1.198

Abstract

This study aims to examine the influence of VACA, VAHU and STVA on Company Value both directly and indirectly with Financial Performance as its moderator. The research was conducted on Banking Sector companies listed on the Indonesia Stock Exchange in 2020-2022 using a sample determination method using purposive sampling. The sample obtained was 34 companies with 102 observations. The technical analysis used in this study is descriptive statistics, classical assumption test, multiple regression test, hypothesis test and sobel test conducted using SPSS 26. The results of the study show that directly, only VACA has a positive and significant effect, while VAHU, STVA and Financial Performance have a negative effect on Company Value. Indirectly, VACA, VAHU and STVA have a positive and significant effect on the Company's Value through Financial Performance.
PERAN DARI PERSEPSI PELAKU UMKM DAN PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Dewi Rahayu; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (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.v12i1.199

Abstract

This study investigates factors that can influence the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), namely the perception of MSME actors and the understanding of information technology. Data were obtained from MSMEs fostered by Pondok Gede District, Bekasi City, and tested using partial least square analysis. The results showed that the perception of MSME actors and their understanding of information technology had a positive effect on the implementation of SAK EMKM.
PENGARUH BIAYA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN Upinius; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (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.v12i1.200

Abstract

This research is to examine the influence of Environmental Costs and Foreign Ownership on Financial Performance. Environmental costs are measured by the percentage of environmental costs compared to company profits. Foreign share ownership is measured by the percentage of shares owned by foreign parties compared to the number of company shares. Meanwhile, financial performance is measured by Return On Assets (ROA). The sample from this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022, namely 13 companies. The sampling method is purposive sampling. The data analysis method used in this research is multiple regression analysis. The results of this research indicate that environmental costs has a negative effect on financial performance, and foreign share ownership has a positive effect on financial performance.
TEKANAN WAKTU, LOCUS OF CONTROL, DAN ETIKA PROFESI: MENGUAK DIMENSI KOMPLEKS PERILAKU AUDITOR DALAM SISTEM AUDIT MODERN Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (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.v12i1.201

Abstract

This study aims to analyze the influence of time budget pressure, locus of control, and professional ethics on auditors' dysfunctional behavior at Public Accounting Firms (KAP) in Bekasi, Indonesia. A quantitative approach was employed using a survey method, involving 40 auditor respondents selected through a purposive sampling technique. Data was collected via questionnaires that have been validated for reliability and validity and analyzed using multiple linear regression. The results reveal that time budget pressure and locus of control positively and significantly impact auditors' dysfunctional behavior. Auditors with an external locus of control are more vulnerable to dysfunctional behavior, especially under intense time budget pressure. Conversely, professional ethics showed no significant effect on dysfunctional behavior. This study provides theoretical contributions by exploring the interaction between work pressure, individual characteristics, and professional ethics in shaping auditor behavior, offering novel insights within the Indonesian auditing context. Practical implications include recommendations for Public Accounting Firms to effectively manage work pressure, strengthen auditors' internal locus of control, and enhance training programs on professional ethics. These findings are expected to support improvements in audit quality and enrich the literature on auditors' professional behavior in competitive regions like Bekasi.
UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Vira Aureillia; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (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.v12i1.203

Abstract

This study was conducted to determine the effect of the size of the board of commissioners and the audit committee on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research was conducted to Indonesia Stock Exchange (IDX) Listed Mining Companies from the year 2021 to the year 2023. The sample determination method used a purposive sampling method with the sample used was 22 companies. Data analysis techniques used with descriptive statistics, classical assumption tests (data normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), and hypothesis testing with multiple linear regression (simultaneous hypothesis testing (f test), partial hypothesis testing (t test), and coefficient of determination test) which were processed using SPSS V.26. Based on the results of the study, simultaneously, the Size of the Board of Commissioners and the Audit Committee have no effect on profitability. The Size of the Board of Commissioners and the Audit Committee, individually, also do not affect profitability.
Pengaruh Green Accounting, Kinerja Lingkungan, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi : (Studi Kasus Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati Tahun 2020 -2024) Annisa Lutfiah Zahra; Indra Cahya Kusuma; Saeful Anwar
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.v12i2.224

Abstract

Nilai perusahaan merupakan indikator utama dalam menilai kinerja dan prospek keberlanjutan suatu entitas bisnis. Nilai ini tidak hanya dipengaruhi oleh profitabilitas, tetapi juga oleh efektivitas perusahaan dalam menerapkan green accounting, kinerja lingkungan, dan corporate social responsibility (CSR). Meningkatnya tuntutan stakeholder terhadap transparansi dan akuntabilitas lingkungan mendorong perusahaan untuk lebih aktif dalam kegiatan keberlanjutan guna meningkatkan persepsi pasar. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, kinerja lingkungan, dan profitabilitas terhadap nilai perusahaan, dengan CSR sebagai variabel mediasi. Sampel terdiri dari 15 perusahaan yang secara konsisten terdaftar dalam indeks SRI-KEHATI selama tahun 2020–2024, dengan total 75 data observasi. Pendekatan penelitian menggunakan metode kuantitatif dan analisis regresi data panel dengan bantuan software EViews. Hasil menunjukkan bahwa green accounting dan profitabilitas berpengaruh signifikan terhadap CSR, sementara kinerja lingkungan tidak berpengaruh signifikan. Selanjutnya, green accounting, profitabilitas, dan CSR berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kinerja lingkungan tidak. CSR terbukti memediasi pengaruh green accounting dan profitabilitas terhadap nilai perusahaan, namun tidak memediasi hubungan antara kinerja lingkungan dan nilai perusahaan. Temuan dalam penelitian ini menegaskan pentingnya keterbukaan informasi lingkungan dan efisiensi operasional dalam membentuk nilai perusahaan, terutama melalui penguatan peran CSR.
UPAYA PENINGKATAN PENGENDALIAN INTERNAL PADA STOK GUDANG BERBASIS WEB DENGAN METODE WATERFALL Janne Christine Anastasya; Sri Andini; Achmad Sidik; Agus Sumarna
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.v12i2.303

Abstract

Perancangan sistem informasi stok gudang bertujuan untuk meningkatan sistem yang terintegrasi agar proses pengelolaan stok menjadi lebih cepat dan efisien sehingga meminimalkan kesalahan manusia dan waktu yang dibutuhkan dalam mengelola stok pada PT. Gunung Meganusa Perkasa yang bergerak pada bidang furniture. Masalah saat ini adalah sistem yang berjalan kurang efisien karena masih manual dengan menggunakan buku dalam pendataan stok barang di gudang. Penelitian ini bertujuan untuk memperbaiki sistem yang berjalan dengan memanfaatkan teknologi berbasis web untuk meningkatkan efisiensi kegiatan pada operasional perusahaan dengan bahasa pemprograman PHP dan database MySQL. Wawancara, observasi, dan studi pustaka adalah beberapa metode dalam proses pengumpulan data pada penelitian ini. Dan metode waterfall merupakan metode perancangan sistem pada penelitian ini. Hasil penelitian diharapkan dapat meningkatkan akurasi dan efesiensi pada stok gudang guna meningkatkan pengendalian internal dan kemudahan penggunaan bagi user. Kesimpulannya bahwa meningkatnya pengendalian internal atas stok gudang akan menghasilkan laporan yang lebih efektif dan efisien serta mengurangi kesalahan.
PENGETAHUAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Choirun Raka Nafain; Sartika Wulandari; Rachmawati Meita Oktaviani
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.v12i2.312

Abstract

According to applicable legal regulations, taxes are a necessary payment that people or business entities must provide to the state in order to finance its needs and achieve the best possible public welfare. The purpose of this study is to examine how taxpayer awareness and knowledge affect the degree of land and building tax payment compliance in the Semarang City region. The research sample consisted of 120 Semarang City taxpayers in total. Quantitative data, which is derived from respondents' answers to questionnaire questions, is the sort of data used in research. The primary tool for gathering data is the questionnaire, with recordkeeping, literature reviews, and observation serving as auxiliary techniques. The data analysis process involves the use of multiple regression analysis, hypothesis testing, and data quality assessment. The study's findings demonstrate that taxpayers' awareness and knowledge levels have a favorable and significant impact on their compliance with paying land and building taxes.
Leverage dan Likuiditas pada Opini Audit Going concern Dimoderasi Kualitas Audit Lutfia Mariatul Hikmah; Imang Dapit Pamungkas
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.v12i2.313

Abstract

The company's business continuity can be evaluated from financial documents in the form of financial statements. The phenomenon that occurred, the IDX has sent a letter of reprimand to 129 companies that until April 1, 2024 have not submitted their Annual Audited Financial Statements as of December 31, 2023. The purpose of this study is to obtain factual evidence of the influence of leverage and liquidity on audit opinions, going concerns, moderated audit quality. This type of research is quantitative with secondary data objects for non-primary consumer sector companies in 2021-2023 as many as 309 companies. The analysis technique by model testing uses WarpPLS 7.0 which is based on the Partial Least Squares- Structural Equation Modeling (PLS-SEM) method. The research show that leverage and liquidity have a significant effect on the audit opinion going concern. Audit quality cannot moderate the relationship between leverage and audit opinion going concern. However, audit quality can strengthen the moderation of the relationship between liquidity and audit opinion going concern.
Navigating Accountability and Sustainability in Accounting Through the Lens of Islamic Ethics Ivahzada Marella Edgina; Abdul Hamid
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.v12i2.318

Abstract

Islamic ethics significantly influences the decision-making processes of accountants, promoting principles of integrity, accountability, and sustainability within financial reporting. This research investigates the importance of Islamic ethical tenets, such as Adl (justice), Sidq (honesty), Amanah (responsibility), and Taqwa (piety), in guiding the professional behavior of accountants. Through a systematic literature review, the study evaluates findings from Scopus-indexed journals and various academic sources to explore the interplay between Islamic ethics, sustainability, and accountability. It highlights prevalent ethical challenges in the accounting field, including financial statement manipulation, insider trading, and conflicts of interest, while also assessing how Islamic ethics can provide solutions to these issues. The results indicate that the integration of Islamic ethics into accounting practices fosters transparency, enhances public trust, and contributes to the sustainability of businesses over the long term. This research underscores the necessity of embedding Islamic ethical principles within accounting regulations, educational frameworks, and professional standards. Additionally, it advocates for further empirical investigations to evaluate the tangible effects of Islamic ethics on corporate governance and financial stability.

Page 29 of 32 | Total Record : 320

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