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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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PENGUATAN BISNIS UMKM MELALUI INTERVENSI AKUNTANSI (STUDI KASUS PADA EKSPEDISI LION PARCEL DI SIDOARJO) Raffi Mirza; Kafidin Muzakki; Dian Fahriani; Chairil Anwar
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.v12i1.163

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) telah berkontribusi terhadap perkembangan dan pertumbuhan ekonomi, memperluas kemampuan kerja, dan pengembangan wilayah. Pada tahun 2020 Pemilik usaha sektor jasa ekspedisi, atau pengiriman barang, keluhkan menurunnya pendapatan, selama pandemi Covid-19. Kemudian pada tahun 2021 pemilik usaha ekspedisi meningkat .Penelitian ini bertujuan membahas pengaruh Intervensi Akuntansi terhadap Penguatan Bisnis pada pemilik UMKM pada usaha sektor ekspedisi . Penelitian ini dilakukan selama 6 bulan di ekspedisi pos lion parcel di Sidoarjo .Penelitian mengunakan metode Kuantitatif dengan penyebaran Kuesioner kepada responden,pengambilan sample dengan purposive sample. Teknik analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji validitas dan reliabilitas, regresi linear berganda, koefisien determinasi, serta uji hipotesis. Untuk metode analisis data kuantitatif, digunakan SPSS versi 27 sebagai alat bantu pengolahan data. Berdasarkan hasil penelitian dan analisis yang telah dilakukan, ditemukan bahwa Keunikan Usaha tidak berpengaruh pada penguatan Bisnis. Pemahaman Akuntansi tidak berpengaruh pada penguatan bisnis. Investigasi Akuntansi tidak berpengaruh pada penguatan bisnis, dan Peningkatan Level Usaha tidak berpengaruh terhadap Penguatan Bisnis dikarenakan nilai tingkat signifikan dibawah 0,05.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD TERHADAP LAPORAN KEUANGAN(STUDI KASUS PADA AUDITOR KAP DI SEMARANG) Yohanes Andika Tri Handoyo; Arditya Dian Andika
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.v12i1.164

Abstract

Penelitian ini bertujuan untuk memberikan wawasan bagi auditor, regulator, dan akademisi mengenai faktor-faktor yang dapat meningkatkan efektivitas audit dalam mencegah dan mendeteksi kecurangan dalam laporan keuangan. Dalam penelitian ini, alat bantu SPSS v21 digunakan untuk mengolah data, dengan uji validitas dan reliabilitas yang dilakukan terhadap variabel-variabel yang diteliti. Kasus PT Tiga Pilar Sejahtera (AISA) merupakan salah satu contoh kecurangan dalam laporan keuangan. Kasus ini bermula ketika anak perusahaannya, PT Indo Beras Unggul (IBU), menyalahgunakan beras bersubsidi dengan mengolah dan menjualnya sebagai beras premium. Akibatnya, saham AISA mengalami penurunan drastis yang memaksa perusahaan untuk merevisi laporan keuangan tahun 2017. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan, sehingga menjadi faktor penting dalam menjaga integritas laporan keuangan. Selain itu, kompetensi auditor juga memiliki pengaruh yang signifikan dalam mendeteksi kecurangan. Skeptisisme profesional auditor perlu dipertimbangkan untuk meningkatkan efektivitas audit. Penelitian selanjutnya disarankan untuk memperluas tinjauan literatur, menambah variabel independen, dan mengeksplorasi sektor yang berbeda. Peneliti berencana untuk meninjau kembali variabel penelitian terdahulu karena adanya perbedaan sampel dan tahun penelitian, agar dapat memperoleh hasil yang lebih komprehensif.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL DALAM MENERAPKAN PEMBERIAN PINJAMAN PADA KOPERASI WANITA DAHLIA DUKUHSARI, JABON, SIDOARJO Tanta Hilmawan; Chairil Anwar; Dian Fahriani; 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.v12i1.165

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pelaksanaan prosedur pemberian pinjaman dan efektivitas pengendalian internal dalam menerapkan pemberian pinjaman pada Koperasi Wanita Dahlia Dukuhsari, Jabon, Sidoarjo. Jenis penelitian ini menggunakan metode deskriptif kualitatif untuk menganalisis guna membandingkan pengendalian internal dalam pemberian pinjaman yang diterapkan Koperasi Wanita Dahlia dengan pengendalian internal menurut COSO Framework. Metode pengumpulan data yang dilakukan dalam penelitian ini menggunakan teknik wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan prosedur pemberian pinjaman sudah dilakukan dengan baik karena sudah sesuai dengan SOP pemberian pinjaman pada Koperasi Wanita Dahlia. Penerapan pengendalian internal dalam pemberian pinjaman pada Koperasi Wanita Dahlia dan menurut COSO Framework berupa komponen lingkungan pengendalian, pertimbangan risiko, informasi dan komunikasi telah dilaksanakan secara efektif tetapi untuk komponen kegiatan pengendalian dan pemantauan masih belum efektif dikarenakan persyaratan dokumen dalam pemberian pinjaman hanya berupa fotokopi KTP, pelaksanaan audit hanya audit eksernal tidak adanya audit internal dan tidak adanya pemantauan terhadap dana pinjaman yang sudah diberikan. Kata Kunci: Koperasi; Pengendalian Internal; Pinjaman
ENVIRONMENTAL, SOCIAL DAN GOVERNANCE (ESG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN Wardah R Aulia; Christina Verawati Situmorang
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.v12i1.179

Abstract

The objective of this study is to examine and analyze the influence of Environmental, Social, and Governance (ESG) factors as well as Profitability on Firm Value among companies listed in the SRI-KEHATI index during the 2019–2023 period. The study sample includes 13 companies consistently listed in the SRI-KEHATI index throughout the observation period. The sampling technique employed is purposive sampling, resulting in a total of 65 units of analysis (13 companies × 5 years). The data analysis method used is multiple linear regression with the assistance of SPSS version 27. The results of the study indicate that ESG and Profitability variables simultaneously influence Firm Value by 45.9%. The remaining 54.1% is influenced by other variables outside the scope of this research model, such as firm size, capital structure, company growth, liquidity, institutional ownership, business risk, as well as external factors including interest rates, inflation, and government policies—all of which may affect firm value but were not examined in this study. Partially, the three ESG components (Environmental, Social, and Governance) do not have a significant effect on Firm Value. Meanwhile, Profitability, measured by Return on Assets (ROA), has a positive and significant effect on Firm Value
ARUS KAS, LABA, DAN LEVERAGE PADA FINANCIAL DISTRESS PERUSAHAAN NON BANK Mishelei Loen; Euis Nessia Putri; Imam Nurcahyo Fambudi
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.v12i1.197

Abstract

This study aims to determine cash flow, profit and leverage on financial distress for non-bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. This research uses quantitative methods, the type of data used is secondary data. The population in this study were all non-bank companies listed in IDX (Indonesia Stock Exchange) for the period 2021-2023, a total of 30 samples. Sampling in this study using purposive sampling technique. The results of this research and it can be concluded that cash flow, profit and leverage have a significant effect on financial distress. The implications of this research for companies experiencing financial distress conditions should be able to maintain financial conditions and be more careful in making decisions in dealing with financial distress conditions. As for investors, it is hoped that it can provide an overview to be wiser in deciding to invest in a company by paying attention to the company's financial condition and performance and other factors so that the investment becomes more appropriate and produces the desired profit, and to be more cautious in buying stocks or bonds issued by a company that has been identified as likely to experience financial distress.
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.

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