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Jurnal Akuntansi

JARA
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Published by Universitas Katolik Indonesia Atma Jaya

ISSN : 19788029 EISSN : 25809792 DOI : -

Core Subject : Social,

Social Sciences

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik - topik akuntansi meliputi akuntansi keuangan, pengauditan, akuntansi biaya, akuntansi manajemen, sistem informasi akuntansi, akuntansi keperilakuan, pasar modal, bisnis dan perpajakan.

Arjuna Subject : -

Articles 164 Documents

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PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY Kristina, Indira; Faliany, L Jade
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.

ANALISIS PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN UTANG, COLLATERALIZABLE ASSETS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Setiawati, Loh Wenny; Yesisca, Lusiana
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Companies that issued shares to raise funds, must set aside some of the profits to be distributed as dividends. Dividend policy is a policy of how large distributions to the company's shareholders in proportion to the number of shares owned. Companies should establish a policy of dividend because the distribution of dividend will have an impact on corporate value as reflected in stock prices. This study uses multiple linear regression analysis which were processed using SPSS version 22. This study aimed to examine the effect on firm growth, debt policy, collateralizable assets, and firm size to dividend policy of the company. The sample used in this study were 105 companies listed in Indonesia Stock Exchange from the period 2012-2014. Empirically, it was found that the firm growth and firm size were affected to the dividend policy of the company, while the debt policy and collateralizable assets were not affected to the dividend policy of the company.

ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yudadibrata, Hizkia Bhisma Nararya; Soenarno, Yanuar Nanok
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.

ANALISIS PENGARUH CAR, LOAN, GDP DAN INFLASI TERHADAP PROFITABILITAS BANK DI INDONESIA Sorongan, Fangky A.
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to examine the relationship between bank profitability and the factors that affect the level of profitability of the banking system in Indonesia. The population and samples used in this study are ten banks with the largest total assets in Indonesia such as BRI, Bank Mandiri, BCA, BNI, CIMB Niaga, BTN, Bank Panin, Bank Permata, Maybank and Bank Danamon, with observation year 2012 until by 2015. Dependent variable is profitability represented by return on asset (ROA), while four independent variables are CAR (capital adequacy ratio), LOAN, GDP (gross domestic product) and inflation. The result of regression analysis shows that CAR, LOAN, GDP have important contribution significantly to profitability (ROA) in bank in Indonesia, while the inflation variable has no significant and negative effect on profitability (ROA).

ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DENGAN MENGGUNAKAN CAMEL PERIODE 2014 – 2015: STUDI KASUS PADA BPR PP Rosdiana, Mega
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to analyze out risk base bank rating by using CAMELS method over a period of years 2014-2016, are included in the category of healthy, healthy enough ,  lesshealthy or unhealthy. CAMEL have five aspects, namely the aspect of capital using the ratio of CAR (Capital Adequacy Ratio), aspects of the quality of earning assets using the ratio of KAP (Quality of Earning Assets), aspects of management using the calculations of general management and risk management, aspects of profitability using the ratio of ROA (Return On Assets), and aspects of liquidity using LDR (Loan To Deposit Ratio). This research is quantitative descriptive. The analysis tool to test the hypothesis is the discriminant analysis. The result of this paper are CAR have significant with risk base bank rating

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.        The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PENERIMAAN DAN PENGGUNAAN TEKNOLOGI GOOGLE DRIVE SECARA BERKELANJUTAN PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIKA ATMA JAYA JAKARTA Erawan, Yossie; Pambudi, Rilo
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this research is to know satisfaction and attitude from Fakultas Ekonomi Unika Atma Jaya students using Cloud Computing Technology (Google Drive) and this continuance effect. This research using “Technology Continuance Theory” to evaluate The effect factors for continuance using Google Drive. This research using Non-Probability Sampling and using Questioners for gathering data. Object research is Fakultas Ekonomi Unika Atma Jaya students that using Google Drive. There’s 108 data gathered and processed using SPSS 21. The output for this research shows that Perceived Usefulness and Perceived Ease of Use bring positive effect for Attitude. Confirmation bring positive effect for Satisfaction. Satisfaction and Attitude bring significant effect for Google Drive Continuance Usage Intentions.

ANALISIS PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hartrianto, Andhikanandono; Sjarief, Julianti
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This research aims to analyze the influence of proportion of independent commissioners, managerial ownership, and the quality of the external auditors against disclosure of intellectual capital. Testing was done with descriptive analysis and multiple linear regression analysis to examine the relationship between the independent variable to the dependent variable on 35 industrial consumer goods manufacturing company listed on the Indonesia stock exchange from 2012 until 2014. Measurement of intellectual capital disclosure uses the 25 items disclosure scoring method belonging to Gan, et al.             The results in this study showed that the proportion of independent commissioners and external auditor quality has an impact on disclosure of intellectual capital and its influence is positive. Meanwhile, managerial ownership has effect on disclosure of intellectual capital and its influence is negative.

ANALISIS RETURN SAHAM BERDASARKAN STRATEGI DOGS OF THE DOW PADA IHSG DI INDONESIA Gunawan, Reinandus Aditya
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Every investor is looking to earn positive return on stock investment and they hope to beat the market return. One of the most widely used methods of stock selection is the Dogs of the dow method. This method uses the selection of 10 stocks that have the highest dividend yield as a portfolio formation method. After the formation, the stock portfolio return compared with the return of IHSG as measured by price difference for a year. The result of this study is the fact that of the ten stocks selected each year only the highest dividend shares that can beat the market even though the results are not significant.

PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON Jovanka, Astrid Anastasya; Faliany, L Jade
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.

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Contact Name
Reinandus Aditya Gunawan

Contact Email
jara@atmajaya.ac.id

Phone
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Journal Mail Official
aditya.gunawan@atmajaya.ac.id

Editorial Address
-

Location
Kota adm. jakarta selatan,

Dki jakarta

INDONESIA