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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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GOOD CORPORATE GOVERNANCE PERUSAHAAN TRANSPORTASI PADA KINERJA KEUANGAN Widia Praptiwi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.106

Abstract

This study aims to determine the effect of good corporate governance which includes independent board of commissioners, managerial ownership, institutional ownership, board of directors and audit committee on financial performance. The method used is quantitative method. The type and used is secondary data in the form of financial reports obtained from the Indonesia Stock Exchange. Hypothesis testing using multiple regression analysis. The population in this study consisted of 46 transportation companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2023. The sampling method in this study used purposive sampling. A sample of 8 companies was obtained for 6 years. Data analysis techniques in this study using quantitative analysis techniques. The relationship used in this study is a causal relationship. The results of this study obtained that independent board of commissioners has a negative and insignificant effect on the financial performance of transportation companies in 2018-2023.Managerial ownership, institutional ownership, board of directors and audit committee have a significant positive effect on the financial performance of transportation companies in 2018-2023.
KUALITAS ANALISIS KUALITAS ASSURANCE STATEMENT ATAS LAPORAN KEBERLANJUTAN PERUSAHAAN DI BURSA EFEK BEBERAPA NEGARA DI DUNIA TAHUN 2020-2022 Carmel Meiden; Gavriel Faith Nangoy; Suheriyatmono; Eddy Winarso; Sintong Mangadarmuda Harahap
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.107

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of ten (10) public listed companies in the financial sector listed on 6 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, and content element. This research contributes to the existing literature in sustainability assurance through content analysis offering a nuanced global perspective through a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
LITERASI PAJAK, KESADARAN WAJIB PAJAK DAN SISTEM ADMINISTRASI PAJAK MODERN PADA KEPATUHAN WAJIB PAJAK Anisa Rahma Desi; Adelina Suryati; Iis Dewi Herawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.108

Abstract

This study aims to examine the effect of tax literacy, taxpayer awareness and modern tax administration system on the compliance of MSME taxpayers in Cibitung and Setu Districts, Bekasi Regency. This research is a quantitative study where the objects used are MSMEs in Cibitung and Setu Districts. This research was conducted using Probability Sampling with random sampling method. The population in this study were all MSMEs in Cibitung and Setu Districts, totalling 1,026. The analytical tool in this study was Smart Pls Version 4.0 and the research instrument used was a questionnaire consisting of a measurement scale of Tax Literacy, Taxpayer Awareness and Modern Tax Administration System on Taxpayer Compliance. Based on the results of the study, it shows that tax literacy, taxpayer awareness, and the tax administration system affect taxpayer compliance. This research is expected to provide a benefit for the Agency (Bekasi Regency Cooperative and UKM Office) to continue to increase counselling to taxpayers to increase understanding of taxation rules so that taxpayers become aware of carrying out their tax obligations and will increase taxpayer compliance
FINANCIAL INFORMATION VS. NON-FINANCIAL INFORMATION, A REFLECTION OF MARKET PERCEPTION Diky Darmawan; Novita; Imam Nurcahyo Fambudi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.111

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure and profitability on business value, with Chief Executive Officer (CEO) tenure operating as a moderating variable. This research examines the growing significance of sustainability reporting and economic prosperity in Indonesia's consumer cyclicals industry, emphasizing the underexplored impact of CEO tenure on the relationship between ESG disclosure and firm value. Utilizing a quantitative methodology and random effect model, the study analyzes a sample of consumer cyclicals companies listed on the Indonesia Stock Exchange from 2019 to 2021. The findings indicate that both ESG disclosure and profitability have a positive and significant impact on firm value, and CEO tenure strengthens the relationship between ESG disclosure and firm value. These results underscore the critical role of sustainability practices, financial performance, and experienced leadership in improving firm value, providing meaningful implications for corporate governance and stakeholder decision-making. The implication of this study is that PJOK 51/2017 helps companies understand ESG reporting obligations and encourages increased financial transparency
MODEL PENYUSUNAN PELAPORAN KEUANGAN BERBASIS GREEN ACCOUNTING : ANALISIS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR UNTUK MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGS). Saepul Anwar; Susy Hambani; Fitra Weli; Annisa Lutfiah Zahra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.112

Abstract

Company financial reporting currently requires financial allocation towards aspects of environmental empowerment in the form of corporate responsibility which is recognized as part of a company's investment as part of the green accounting implementation component, however the facts on the ground show that not all companies understand the concept of green accounting and how to implement it. in its financial reporting, this research aims to be able to analyze how the concept of green accounting is applied empirically in a company in the form of accountability in financial reports as part of efforts to support sustainable development (SDGS) which in this case is applied to the company PT companies operating in the sector manufacturing. The methodology used in this research uses in-depth observation techniques through direct problem analysis techniques through observation and documentary techniques. The results of this research show that company management has implemented several green accounting concepts in the management or governance of its financial reporting, such as in the profit and loss report component, although it has not been carried out optimally, this is because the balance sheet component has not yet reported responsibility for the allocation of costs in green accounting that has been carried out. The novel value that this research tries to offer is related to the model for preparing financial reporting in companies using a green accounting element base
PENGARUH PROTIFABILITAS, FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN Robert Jao; Ana Mardiana; Anthony Holly; Ervina Nelvani Depthios
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.113

Abstract

This purpose of this study was to investigate the effect of profitability, free cash flow, capital structure on increasing firm value through dividend policy. This study was built with signalling theory and bird in hand theory. The population used in this study were manufactur companies listed on Indonesia Stcok Exchange (IDX) on the period of 2020-2022. This study uses secondary data which is annual report that published by IDX and company official website. The sample selection in this study used purposive sampling method, in order to obtain a total sample of 48 companies. The data analysis technique used is path analysis. The result of this study shows that profitability has a positive and not significant effect on dividend policy. Free cash flow has a positive and significant effect on dividen policy. Capital structure has a negative and significant effect on dividen policy. Profitability, free cash flow, and dividend policy have a positive and significant effect on firm value. The result of this study also shows that dividend policy isn’t able to mediate the effect of profitability on firm value. Dividend policy is able to mediate the effect of free cash flow and capital structure on firm value.
EKOEFISIENSI, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN Elida Mardiana; Zul Azmi; Muhammad Ahyaruddin
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): 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.v11i3.114

Abstract

This research tends to determine the influence of eco-efficiency, corporate social responsibility, and environmental costs on the financial performance of manufacturing companies listed on the IDX in 2021-2022. The research’s population are manufacturing companies listed on the IDX in 2021-2022. The type of data employed in this research is quantitative data. Study was established on the IDX’s official website using secondary data. The sampling method employed was the purposive sampling technique. The sample on this research was 212 companies. The data analysis method employed is multiple linear regression and tested using the t test. Research results show that eco-efficiency, corporate social responsibility, and environmental costs have a significant influence on the manufacturing companies; financial performance that listed on the IDX in 2021-2022.
EKUALISASI SPT MASA PPN DENGAN SPT TAHUNAN PPh UNTUK MENGANTISIPASI POTENSI PEMERIKSAAN PAJAK Asrofi Langgeng Noerman Syah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): 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.v10i1.137

Abstract

This study aims to determine the equalization of the VAT Periodic Tax Return with the Annual IncomeTax Return to anticipate potential tax audits on CV. XYZ Tegal Regency. Equalization is needed to findout the difference between buying and selling and knowing the cause of the difference stated in theLetter of Request for Explanation of Data and/or Information (SP2DK) received by CV. XYZ from KPPPratama Tegal. By doing equalization on CV. XYZ, the company can find out where the error is and tobe a reference in carrying out its tax obligations in the future. This study uses a quantitative descriptiveanalysis technique with the method of analyzing the level of balance between the taxes reported in theVAT Periodic Tax Return and the financial statements. Sources of data obtained from the study ofdocumentation, interviews and literature. The results of this study indicate that the difference in thecompany's turnover reported is due to the sale or delivery of goods in retail which is not subject to VATso that it is not recorded in the VAT Periodic Tax Return, there are sales made free of charge to certainparties but no tax invoices and tax administration are made. XYZ who is less orderly, including fromthe transaction partner.
FENOMENA AUDIT REPORT LAG: LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN Salma Apriliana; Enny Susilowati Mardjono
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.v12i1.158

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit atau Audit Report Lag dalam industri properti dan real estate di Indonesia. Laporan keuangan yang tepat waktu sangat penting bagi pemangku kepentingan karena berpengaruh terhadap relevansi informasi dalam pengambilan keputusan. Namun, banyak perusahaan di Indonesia mengalami keterlambatan dalam penyampaian laporan keuangan yang telah diaudit. Penelitian ini juga mengkaji pengaruh leverage, ukuran perusahaan, dan umur perusahaan terhadap keterlambatan audit. Beberapa penelitian sebelumnya menunjukkan hasil yang berbeda mengenai hubungan faktor-faktor tersebut dengan Audit Report Lag. Selain itu, penelitian ini menyoroti kasus manipulasi laporan keuangan yang pernah terjadi di beberapa perusahaan, termasuk Badan Usaha Milik Negara (BUMN). Oleh karena itu, penelitian ini bertujuan untuk memahami lebih lanjut faktor-faktor yang mempengaruhi keterlambatan audit dalam sektor ini. Dengan memanfaatkan SPSS 25, penelitian ini menggunakan regresi linier berganda, analisis data statistik deskriptif, uji asumsi klasik, uji hipotesis, serta uji koefisien determinasi. Menurut hasil penelitian, disimpulkan bahwa leverage memiliki pengaruh signifikan pada audit report lag sedangkan Ukuran perusahaan tidak memiliki pengaruh pada audit report lag dan Umur perusahaan memiliki pengaruh signifikan pada audit report. Untuk mencegah masalah selama proses audit dan memastikan laporan keuangan dirilis tepat waktu, hal ini dimaksudkan agar manajemen dapat meningkatkan kinerja bagi bisnis untuk menjaga kelangsungan bisnis.
PENGARUH IMPLEMENTASI FINTECH DAN PENGELOLAAN LAPORAN KEUANGAN TERHADAP PENINGKATAN LABA KSPPS BMT NU SIDOARJO Reni Andriana; Kafidin Muzakki; Chairil Anwar; Achmad Wicaksono
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.v12i1.161

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Financial Technology (Fintech) terhadap pengelolaan laporan keuangan dan peningkatan laba pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Objek penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Sidoarjo. Metode yang digunakan adalah penelitian kualitatif deskriptif dengan teknik wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa penerapan Fintech di KSPPS BMT NU Sidoarjo telah membawa berbagai manfaat, antara lain peningkatan efisiensi operasional dan profitabilitas. Dengan adanya digitalisasi pengelolaan laporan keuangan, proses transaksi yang lebih cepat, dan akurasi data yang tinggi, koperasi mampu meningkatkan pelayanan kepada anggota dan mencapai target laba yang lebih baik. Penerapan metode ini telah sesuai dengan kebutuhan masyarakat akan layanan keuangan yang lebih efektif, transparan, dan mudah diakses.

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