Jurnal Akuntansi dan Bisnis Krisnadwipayana
Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ini berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis di bidang Akuntansi dan Bisnis. Lingkup penelitian akuntansi antara lain dalam bidang: akuntansi keuangan, investasi dan pasar modal, perpajakan, auditing, akuntansi manajemen, sistem informasi akuntansi dan topik-topik lainnya.
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228 Documents
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE) ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.]]>;
<![CDATA[Indah Permadani]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i3.323
<![CDATA[The objective of this research is to find out the effect of Taxpayer Awereness, Tax Sanctions, and aplication of e-Filing system for individual Taxpayer compliance in KPP Pratama Pondok Gede. The research method is descriptive and quantitative research methods. The type of data is primary data.The results of this research had effect of taxpayer awareness, tax sanctions and aplication of e-Filing system for individual taxpayer compliance in KPP Pratama Pondok Gede. The conclusion of this research shows that taxpayer awereness has a partial effect on the compliance of individual taxpayer, tax sanctions don't have a partial effect on the compliance of individual tax payer, aplication of e-filing system has a partial effect on the compliance of individual tax payer, taxpayer awareness, tax sactions, and application of e-filing system has simultaneously affects on the compliance of individual taxpayer. From that conclusions, i suggest Direktorat Jenderal Pajak of The Republic of Indonesia, especially Kantor Pelayanan Pajak Pratama Pondok Gede, in order to increase educate and counseling to improve taxpayer compliance.]]>
<![CDATA[PENGARUH JENJANG PENDIDIKAN, UKURAN USAHA, LAMA USAHA DAN LATAR BELAKANG PENDIDIKAN ATAS PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA (Studi Kasus pada UKM di PIK Pulogadung) ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak.]]>;
<![CDATA[Irma Julyanda]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v5i1.179
<![CDATA[One of the main factors that cause problems and lead to the failure of micro, small and medium enterprises (SMEs ) in developing businesses is the lack of ability in using accounting information . The purpose of this study was to determine the effect of education , size of business , length of business and educational background on the use of financial information to the success of SMEs . This research is expected to provide empirical evidence of the use of information on SMEs which are partners of the PIK Pulogadung in East Jakarta area. The population in this study are all small and medium entrepreneurs in PIK Pulogadung listed as UPK PPUMKM Pulogadung totaling 42 employers . The data collection was conducted by field surveys using a questionnaire. Methods of data analysis using descriptive analysis and multiple regression analysis with α 0:05 . The results showed levels of education, size of business , and educational background does not significantly influence the success of the business . While the old variable effort significantly affect business success variables . Suggestions for the company SME , companies need to better understand the use of accounting information of SMEs , companies must better understand and use accounting information as information operations , management accounting information and its specialty for financial accounting information more attention again , the provision of financial statements absolutely must be provided when SMEs need capital and will be applying for a loan to the Bank .]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR. STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR ]]>
<![CDATA[Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i2.409
<![CDATA[This study examines the effect of competence and independence on the performance of auditors working in public accounting firms in the area of East Jakarta. Data obtained with a questionnaire of 32 samples and analyzed using regression analysis. Hypothesis testing using the t test and f test. The results of the study are competence and independence both partially and simultaneously affect the auditor's performance.]]>
<![CDATA[PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA ]]>
<![CDATA[Mulia Rahmah, SKom., M.Si.]]>;
<![CDATA[Winda Winda]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i2.280
<![CDATA[This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.]]>
<![CDATA[PENGARUH UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN HIRARKI JABATAN TERHADAP PROFESIONALISME AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI WILAYAH JAKARTA SELATAN ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak.]]>;
<![CDATA[Agnes Vanesa]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v3i3.87
<![CDATA[This study was conducted to determine the effect of partially or simultaneously between the size of Public Accounting Firms (KAP) and hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta. This research is done in the Public Accounting Firms (KAP) at South Jakarta. The methods used for data collection is through a survey of primary data. The analytical method used is a method of quantitative and qualitative approaches. The results of the study showed that simultaneous size of Public Accounting Firms (KAP) and the hierarchical positions of powerful positions significantly and positively on the professionalism of auditors and the results of the partial indicates that the variable size of Public Accounting Firms (KAP) and the hierarchical positions on the professionalism of auditors in Public Accounting Firms (KAP) at South Jakarta, where the second factor it will contribute to the professionalism of auditors as big as 89,6%. The conclusions of this study, the variable size of Public Accounting Firms (KAP) and hierarchical positions of powerful positions significantly and positively to the professionalism of auditors variables either partially of simultaneously. The suggestion from this study, expected variables need to be improved such as gender, experience, independence, audit situations, ethics, knowledge, ethical perception, and role conflict.]]>
<![CDATA[IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK DALAM PENYAJIAN LAPORAN KEUANGAN PADA PT AURINDO JAYA PERKASA ]]>
<![CDATA[Diana Gustinya, SE., M.Ak.]]>;
<![CDATA[Shinta Lia Lestari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i1.255
<![CDATA[The reason for this research is that the researcher wants to complete the financial report of PT Aurindo Jaya Perkasa based on SAK ETAP and the finance department of PT Aurindo Jaya Perkasa also want to know how to compile and present the complete SAK ETAP in its financial statements. The purpose of this study was to find out how to compile and present a complete financial statement based on SAK ETAP on PT Aurindo Jaya Perkasa. This research method uses qualitative descriptive analysis method, which analyzes the problem by describing the financial statements of PT Aurindo Jaya Perkasa which includes measurement, presentation and disclosure based on SAK ETAP. The results of this study indicate that PT Aurindo Jaya Perkasa has not compiled and presented a complete financial report in accordance with SAK ETAP. The conclusion of this study is that PT Aurindo Jaya Perkasa has not completed its financial statements in accordance with SAK ETAP because in the financial statements of PT Aurindo Jaya Perkasa there is only an income statement and a statement of financial position, while the complete financial statements in accordance with SAK ETAP include income statements, reports changes in equity, statements of financial position, cash flow statements and notes to financial statements as well as in the financial statements prepared by PT Aurindo Jaya Perkasa there is a calculation error in operating expenses, precisely in the sales expenses in the income statement which results in errors in summing operating profit and calculation income tax which is detrimental to the excess of paying income tax in 2016. Advice from researchers so that PT Aurindo Jaya Perkasa complements its financial statements based on SAK ETAP which can be useful in the development of its business and to make it easier in preparing financial statements of PT Aurindo Jaya Perkasa t use accounting software that is in accordance with its financial conditions, such as Accurate and Zahir Accounting.]]>
<![CDATA[PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT. ABC ]]>
<![CDATA[Zulkarnain Moeshak Zen]]>;
<![CDATA[Widodo Widodo]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v3i01.55
<![CDATA[There searchaimsto (1) identify the costs to produce the product by PT ABC (2) How is cost accounting applied to PT ABC in producing products (3) Is the read ifference in the accounting treatment of the cost of PT ABC with existing theories. Results from the study showed that the Activities of PT ABC for generating product on sists of the purchase of raw materials, production and sales. Costs incurred in the activities of the company include the cost of raw materials, labor costs and factory overhead costs. Measurements made on purchase of raw materials at first, when the transactions. Recognition ofraw material purchases are recognized when the transaction is recorded in the consolidated purchases of raw materials. Determining the cost of production is based on the amount of use of raw materials in the manufacture of products.The calculation of the cost of production is done manually by adding all the costs in volved to produce the product. Selling on product pricing based on supply and demand of consumer and cost considerations. The calculation in determining the selling price based on estimates done in as impleowner, does not clearly done as acoherent theory of cost accounting.]]>
<![CDATA[ANALISIS PIUTANG TIDAK TERTAGIH DAN UTANG TIDAK TERBAYAR TERHADAP ARUS KAS OPERASIONAL PADA CV CIPTA KARYA HARMONY ]]>
<![CDATA[Esti Damayanti, SE., M.Si.]]>;
<![CDATA[Cisa Dena Putri]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v7i1.377
<![CDATA[Operational cash flow is a factor of the company's survival, so that positive cash flow is needed to support the company's activities. Factors that can affect operational cash flow are receipts from accounts receivable and debt payments. The purpose of this study is to analyze uncollectible receivables and unpaid debts to operational cash flow on CV Cipta Karya Harmony. This research method uses descriptive qualitative analysis which analyzes data by describing or describing data that has been collected and the results of this study indicate that uncollectible receivables and unpaid debt affect the company's operating cash flow]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lisma Lismawati, SE. M.Si. Ak. CA]]>;
<![CDATA[Munawaroh Munawaroh]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v2i2.35
<![CDATA[This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.]]>
<![CDATA[ANALISIS PERTANGGUNG JAWABAN KEUANGAN DALAM PERSPEKTIF PSAK NOMOR 45 UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA YAYASAN SEKOLAH DASAR RHEMA INDONESIA ]]>
<![CDATA[Mulia Rahmah, SKom., M.Si.]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v6i3.325
<![CDATA[Transparency and accountability in the financial report is needed. Transparency and accountability is needed to enable the users of financial report to understand the condition of the company and be able to assess the performance of a company. Like business company, non-profit organizations also require transparency and accountability in the financial report. To promote transparency and accountability of nonprofit organizations financial report Indonesian Institute of Accountants has made PSAK No. 45 on non- profit organizations. This research was conducted at the Yayasan Sekolah Dasar Rhema Indonesia which is one-one-for-profit entity. This study objective to identify and analyze the application of PSAK NO. 45 in preparing the financial report of the Yayasan Sekolah Dasar Rhema Indonesia. The analytical method used is descriptive qualitative. This study shows that Yayasan Sekolah Dasar Rhema Indonesia not prepare financial report based on PSAK No.45. Yayasan Sekolah Dasar Rhema Indonesia have limited human resources issues in preparing the financial report. Stakeholders of Yayasan Sekolah Dasar Rhema Indonesia should prepare financial report based on PSAK No. 45 to develop the transparency and accountability of it’s financial report]]>
