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Jurnal Akuntansi Bisnis

akuntansi-bisnis
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Published by Universitas Bunda Mulia

ISSN : 1979360X EISSN : 25986767 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development accounting knowledge related to industry and business. Business accounting journals are published periodically 2 times in 1 year, namely in February and August.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 206 Documents

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ANALISIS PEMBAGIAN DEVIDEN PADA PERUSAHAAN YANG TERCATAT DI BEI Hermanto Hermanto
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose of this study was to examine the role and return of investment securities in the form of dividends to maximize investor expectations. This study has a causality design with hypothesis testing. Data sources are secondary from the financial statements of issuers that distribute dividends during the years 2008-2012. Sampling using purposive sampling technique. The unit of analysisis the firm. The method of analysis is using multiple regression. The results showed that simultaneous ROE, PER, and WCTT influence DPR. Partially PER positively affects ROE, while WCTT and ROE has no effect to DPR. The study's findings showed PER dominant influence DPR, so that accounting information has value of relevance of accounting with investment decisions. The result shows that the accounting information has a function as a signal.Keyword : DPR, ROE, PER, WCTT, Debt

STRATEGIC ACCOUNTING Peran Strategis Akuntan Indonesia Dalam Penataan Ulang Sistem Keuangan Global Jan Hoesada
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Unification of the world's capital markets by IFRS convergence strategy was successful, because most of these countries to unite myself with global standards. IFRS GAAP 2009 is practically word for word translation and convergence will we do in the year 2012 to serve the public company which amounted to less than 1% of all business units in Indonesia. Almost 100% of business units in the country is marked private businesses UMKM, entrepreneurs are mostly Muslim, are now facilitated by ETAP Accounting Standards and Accounting Standards Sharia. Accounting is on economic development, not only the business of credit and debit financial statements, requires a new generation of counters with a way to think of State.Paper presented based on the idea of the various sources of literature references, the idea of recycling the original author and seminar papers as a member ekonotansi DSAK ideas and KSAP during the last 15 years, a variety of paper because the author is a lecturer and consultant management strategies in science. Key Word : Strategic Accounting, IFRS, Sistem Keuangan Global

EVALUASI PENGUNGKAPAN LAPORAN BERKELANJUTAN (SR) PADA PERUSAHAAN LQ45 PERIODE 2006-2011 Ririn Breliastiti
Jurnal Akuntansi Bisnis Vol 6, No 1 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Company as an economic entity has many goals such as earn high income and increase the share holder value and business’s sustainability. A company who realize the important of sustainability development will report its performance in sustainability reporting. The research’s objectives are to identify which company has report their CSR program in the annual report, report CRS in sustainability reporting, according to GRI Guidelines and also the application level of the GRI for SR making. Between 2006 and 2011, LQ45 companies which have reported their CSR program were Energi Mega Persada Tbk, Indocement Tunggal Prakarsa Tbk, Indo Tambangraya Megah Tbk, Semen Gresik (Persero) Tbk, Kawasan Industri Jababeka Tbk and Lippo Karawaci Tbk. Aneka Tambang (Persero) Tbk, International Nickel Ind Tbk, Medco Energi International Tbk, Perusahaan Gas Negara (Persero) Tbk, Semen Cibinong Tbk, Tambang Batubara Bukit Asam Tbk, Timah Tbk, United Tractors Tbk and Bakrieland Development Tbk have SR making. SR composition using GRI Guidelines have been conduct by 9 corporates as sample of the research by using GRI standard from GRI to G3 up to GRI-G3.1 aplication. Aplication level in making SR showed various result in 9 corporates, which are A+, A and B. Key Words : Sustainability Report

VOLUNTARY AUDIT SWITCHING : PERSPEKTIF PERATURAN MENTERI KEUANGAN N0.17/PMK.01/2008 Nanik Niandari
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant. Keyword: Voluntary Auditor Switching, Audit Opinion, Management Changes, Financial Distress, Company Growth, and Company Size

PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN,KOMPLEKSITAS OPERASI PERUSAHAAN, DAN REPUTASI KAPTERHADAP AUDIT DELAY PADA PERUSAHAANPERTAMBANGAN Jessica Tricia; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion. Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity, reputation of public accountant firm.

MENCIPTAKAN KEUNTUNGAN BISNIS MELALUI STRATEGI CUSTOMERS PROFITABILITY BERDASARKAN ACTIVITY-BASED COSTING Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Massive changes occurring in the environment are giving effects to the business environment too,which causes cultural changes along with significant increase to the cost of living. More severe competition in the business should be faced by the companies with better ways of conducting the operations in order that competitive advantageous. One way to boost profi usually done by companies is to increase the sales, the idea of which lies on the traditional volume-related concept. The concept leads companies to accept products orders from customers without first investigating which will bring profit and which will not. This activity based costing system is able to calculate more accurately and precisely the cost that will go to the customers. The approach exercises the activities and costs consumed by each customer in calculating which will be preserved and which will be ended. The result is more efficient operation cost that enhances the profit. Key words: Business profit, customers profitability, Traditional costing system, Activity based costing system

SISTEM PERHITUNGAN BIAYA BERDASARKAN JOB ORDER COSTING, PROCESS COSTING, ACTIVITY BASE COSTING, ACTIVITY BASE MANAGEMENT Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Sharp world level competition caused investors direct planting their funds into efforts that enabled large in generating profits, while businesses that are capable of producing large profits will soon attract many investors to infuse capital into the business. Activities to service orders and presents cost information for management, cost accounting procedures in the method of cost of goods orders include organizational forms, records and reports that are coordinated in order to carry out the Activity Based Costing provides information about activities and resources needed to carry out such activities. In some ways, process costing have in common and the difference with the job order costing. The main purpose of these systems is imposes cost of raw materials , labor and overhead into products and give mechanism tally cost per unit .Keywords: Job Order Costing, Process Costing, Activity Base Costing, Activity Base Management.

PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.Key Word : debt policy , family ownership, tax aggressiveness, the size of the company

PENGARUH PENERAPAN STANDAR AUDIT TERHADAP RELIABILITAS LAPORAN AUDIT (SURVEY PADA KAP YANG BERADA DI JAKARTA UTARA) Anggel Anggel; Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 1, No 2 (2008): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Many founded audit report that not suitable in the fact on bussiness world. The purpose of this research is want to examine influence in implementation of audit standard and reliability audit report ( Survey at Accountant Public Office in Nort of Jakarta).This research make use of deskriptif assosiatif method with utilized technic anlysis datas are simple linier regresion, F-test and T - test.The result of this research that the increase in implementation audit standard have positif effect and significant about increase in reliability audit report at Accountant Public Office in Nort Jakarta. Keywords : Implementation Audit Standard, Reliability Audit Report

FRAUD DAN WHISTLEBLOWING: TINJAUAN PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN Salma Mutiara Salsabil; Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The phenomenon of fraud occurring in the management of educational funds became one of the ideas of the emergence of this study, in particular linked to university funds. The purpose of this research is to describe fraudulent actions that can occur in student organizations. This research is also conducted to see the potential of whistleblowing for fraud prevention and whistleblowing model that can be applied to student organizations. This is a research in the form of descriptive qualitative which exposure of real conditions that occur in the object of research. This research data is in the form of primary data obtained from interviews with members of Student Affairs Faculty of Economics and Business Faculty of “X” University and with field observation. Analytical techniques used through three concurrent activities, namely data reduction, data presentation and conclusion. The results of this study indicate the fraudulent actions that can occur in student organizations related to the misuse of assets and manipulation of reports made by student organizations. There is a potential whistleblowing in student organizations that can serve as a prevention of fraudulent acts and whistleblowing models that can be applied to student organizations is anonymous where the identity of whistleblowers is not disclosed. Keyword : fraudulent, fraud prevention, student organizations, whistleblowing potential, whistleblowing models ABSTRAK: Fenomena kecurangan yang terjadi dalam pengelolaan dana pendidikan menjadi salah satu ide munculnya penelitian ini, khususnya dikaitkan dengan dana universitas. Penelitian ini dilakukan dengan maksud untuk mendeskripsikan tindakan – tindakan kecurangan yang dapat terjadi dalam organisasi mahasiswa serta melihat potensi whistleblowing sebagai sarana pencegahan kecurangan, serta model whistleblowing yang dapat diterapkan pada organisasi mahasiswa. Penelitian ini merupakan penelitian dalam bentuk deskriptif kualitatif yang berupa pemaparan kondisi nyata yang terjadi di objek penelitian. Data penelitian berupa data primer yang diperoleh dari hasil wawancara dengan anggota Lembaga Kemahasiswaan Fakultas Ekonomika dan Bisnis Universitas X, ditambah dengan hasil observasi lapangan. Teknik analisis yang digunakan melalui tiga alur kegiatan yang dilakukan bersamaan, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa terdapat tindakan-tindakan kecurangan dalam pengelolaan dana kemahasiswaan yang terjadi di organisasi mahasiswa. Kecurangan ini tergolong dalam penyalahgunaan aset dan manipulasi laporan keuangan yang dibuat oleh organisasi mahasiswa. Selain itu, terdapat potensi terjadinya whistleblowing di organisasi mahasiswa yang dapat dijadikan sebagai sarana pencegahan tindakan kecurangan, karena pada dasarnya kecurangan akan menyebabkan kerugian organisasi. Model whistleblowing yang dapat diterapkan pada organisasi mahasiswa adalah anonymous, model ini merupakan bentuk whistleblowing yang tidak mengungkapkan identitas dari pelapor atau whistleblower. Kata kunci: model whistleblowing, organisasi mahasiswa, potensi whistleblowing, pencegahan kecurangan, tindakan kecurangan

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Home Page

OAI Link

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Contact Name Ernie Riswandari

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Location Kota tangerang, Banten INDONESIA

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Contact Name
Ernie Riswandari

Contact Email
-

Phone
+6281387005908

Journal Mail Official
jab@ubm.ac.id

Editorial Address
Jl. Lodan Raya No. 2 Ancol Jakarta Utara

Location
Kota tangerang,

Banten

INDONESIA