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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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PENENTUAN BIAYA PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK CAFE BUKAN RUANG Mahgfiroh Setiati; Rizka Ramayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.248

Abstract

The purpose of this study is to determine the cost of production at the Not Ruang Cafe using the full costing method to set the price. This type of quantitative descriptive with a comparative approach. The data used are primary data and secondary data to help researchers do the calculations. The results of this study indicate that the production costs determined by the company are lower than those determined using the full costing method, because the company has not included elements of direct labor costs and factory overhead costs into production costs. The current selling price of the product only uses estimates of production costs and competitors' selling prices. In contrast to the selling price determined by the cost plus pricing method, the selling price of Anteng's milk coffee, latte and pandan latte is higher than the company's selling price. However, Long Black, Taro Latte, Matcha Latte and Chocolate products are priced below the retail price set by the company. With the cost plus pricing method, a profit of Rp 1,520,491 is obtained, which is higher than the current selling price.
CURRENT RATIO DAN DEBT TO EQUITY RATIO PADA KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA Rosdiana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.249

Abstract

The purpose of this study was to determine the effect of the Current Ratio and Debt To Equity Ratio on Financial Performance in cosmetics and household goods sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consisted of 30 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on financial performance. Meanwhile, the Debt to equity ratio has an effect on financial performance.
INDEPENDENSI AUDITOR, PEMAHAMAN GOOD GOVERNANCE DAN KUALITAS AUDIT: BUKTI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI Sti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.250

Abstract

The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.
LEVERAGE, PROFITABILITY DAN KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN KONSTRUKSI Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.251

Abstract

Global economic conditions are experiencing a slowdown and the Covid-19 pandemic will have an impact on the construction sector in terms of project continuity and raw materials including a shift or relocation of the budget to focus on handling Covid-19. The purpose of this study to determine the effect of leverage and profitability partially and simultaneously on the company's financial performance. The research method is using secondary data, quantitative analysis. The finding are leverage and profitability have a partial effect on the company's financial performance, the results in the study of leverage have a negative effect and profitability have not significant effect. Leverage and profitability have a simultaneous effect on the company's financial performance.
LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.252

Abstract

This study aims to examine the effect of Cash Flow Reports and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statements of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) have a positive and significant effect on company performance. As for suggestions related to this research, companies listed on the Indonesia Stock Exchange should improve company performance to increase company value. This will affect the profit that will be generated. The better the company's performance will make investors interested in investing or investing in the company.
CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO ASSET RATIO PADA FINANCIAL DISTRESS : BUKTI PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN Yuaniko Paramitra
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.253

Abstract

This study aims to examine the influence of Current Ratio, Return On Assets, and Debt To Asset Ratio on Financial Distress, in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 99 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on Financial Distress; Return On Assets has no effect on Financial Distress; Debt To Asset Ratio has a negative and significant effect on Financial Distress; Current Ratio, Return On Assets, Debt To Asset Ratio has no effect on Financial Distress. Recommendations for further research can use other sectors that have phenomena leading to bankruptcy, using variables other than financial ratios such as good corporate governance and free cash flow as factors that have a greater possibility of explaining bankruptcy.
KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR Nadya Fitri Ramadhany; Adelina Suryati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.254

Abstract

The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations.
RISET PLAGIARISME MAHASISWA AKUNTANSI : SYTEMATIC LITERATURE REVIEW Mulia Rahmah; Nurmala Ahmar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.255

Abstract

Plagiarism is an act of academic fraud that often occurs among students. The purpose of this research is to map research topics, research methods, and research subjects from journals found by researchers. The results of this study indicate that there are four published topics that have been determined by researchers based on the journals collected. The most widely used methods are surveys and questionnaires, while the subjects are students.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021) Rosdiana
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.v10i1.256

Abstract

This study aims to investigate the effects of of the Board of Directors, Board of Commissioners and Audit Committee on the Financial Performance of Banking Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consists of 28 commercial banks by selecting each company with financial statements that include the number of the Board of Directors, Board of Commissioners and Audit Committee. The results of the study show that the Board of Directors has a significant negative effect on financial performance. While the Board of Commissioners and the Audit Committee have no effect on financial performance.
Pengaruh Corporate Social Responsibility dan Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan Dhistianti Mei Rachmawantari
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.v10i1.257

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Company Performance in Food and Beverage Manufacturing Companies Listed on the IDX for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 48 data. The results of the study show that Corporate Social Responsibility (CSR) influences company performance. Good Corporate Governance (GCG) has no effect on company performance. Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an influence on company performance.

Page 8 of 26 | Total Record : 260

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