cover
Contact Name
Muhammad Farhan
Contact Email
jurnal.akuntansi@unkris.ac.id
Phone
+6285715942018
Journal Mail Official
jurnal.akuntansi@unkris.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Krisnadwipayana Jalan Kampus UNKRIS Jatiwaringin Jakarta Timur
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Akuntansi dan Bisnis Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
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.
Articles 177 Documents
PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP ARUS KAS OPERASI. STUDI PADA PT EXER INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.531 KB) | DOI: 10.35137/jabk.v2i2.31

Abstract

This study is analyzed the impact of Account Receivables and Account Payables Turnover to Operating Cash Flow in PT Exer Indonesia. Data is collected from PT Exer Indonesia from 2009 to 2013 and analyzed quantitatively by SPSS which are Partialy and Simultaneously Regression Test. The result of this study showed that Account Receivables Turnover partialy had influence to Operating Cash Flow, Account Payables Turnover partialy had not influence to Operating Cash Flow, but Account Receivables and Account Payables Turnover simultaneously has influence to Operating Cash Flow of PT Exer Indonesia.
PENERAPAN METODE PENGAKUAN PENDAPATAN TERHADAP KEWAJARAN LAPORAN KEUANGAN PADA BD MOTOR Zulkarnain Moeshak Zen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.339 KB) | DOI: 10.35137/jabk.v2i2.32

Abstract

Recognition needs to be done at the right moment on the economic events generated revenue, as well as the amount recognized should be measured precisely and surely that doesn’t result in misinformation presented and decision making. This research aimed to find out whether the revenue recognition and measurement at BD Motor was adjusted with PSAK No.23, so the financial statement presentation of BD Motor will be adjusted with generally accepted accounting standard in Indonesia. The research method uses descriptive study with primary and secondary data. The research result is show that the revenue recognition and measurement at BD Motor was adjusted under Financial Statement Accounting Standard No.23. where the company recognition revenue used accrual basis method, that the revenue recognized when the service sales transactions happened. Recognition of the company's revenue has been referred to in PSAK No. 23 seen from the value of service sales are recorded as revenue can be estimated with certainty and likely to be realized. Revenue measurement used historical measurement basic based on fair value exchange that received or will be received in cash or cash equivalent.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA Lisma Lismawati, SE. M.Si. Ak. CA; Munawaroh Munawaroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.614 KB) | DOI: 10.35137/jabk.v2i2.35

Abstract

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.
AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. INDOMURAYAMA PRESS & DIES INDUSTRIES Budi Tri Rahardjo, Ak., M.Ak., CA; Ainul Baroroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.642 KB) | DOI: 10.35137/jabk.v2i3.46

Abstract

Reason and Research Purposes. Want to know the application is made PT. Indomurayama Press & Dies Industries in Operational Audit on Merchandise Inventoy Want to know the level of effective and economical merchandise inventoy for the company. Research Purposes Descriptive qualitative methods of analysis based on the depiction that support the analysis. Results Purposes and Findings The Company has not implemented Operational Audit so companies are still not operating effectively and economically.
ANALISA SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM RANGKA MEMINIMALISASI PIUTANG TAK TERTAGIH PADA PT TUCAN PUMPCO SERVICES INDONESIA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.348 KB) | DOI: 10.35137/jabk.v2i3.47

Abstract

The purpose of this study is to determine how much is Internal Control consist of the control environment, risk assesment, control activities, information and communication and monitoring influence to effort of reducing uncollectible accounts at PT. Tucan Pumpco Services Indonesia. Sources of data used in this study is primary data, which are collected by quetionary and straight interviu. This data analyzed by comparing Standart Operating Procedures and result of questionare and interviu in qualitative description. The result of this study showed that the component of Internal Control in PT Tucan Pumpco Services Indonesia are not quite effective to reduce uncollectible account, specially in component monitoring, so company must effort their monitoring activities in way to reducing uncollectible accounts, and so they should have wiser accounting policies for uncollectible accounts. Keywords: Internal Control, Control Environment, Control Activities, Information and Communication, Monitoring, Uncollectible Accounts.
PERHITUNGAN LABA / RUGI TOKO KELONTONG DI KOTA DEPOK Mishelei Loen
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.24 KB) | DOI: 10.35137/jabk.v2i3.48

Abstract

This study examined about the calculation of income for a grocery company in the city depok. Grocery companies in the city depok majority still use the traditional system in the sales process, so that the owner of a grocery company does not do its accounting records. Grocery companies to make profits through the sales process can be said to be maximal, because of differences between the major parties as well as sales of smaller parties and the difference in rates (eg, Batak and grasslands). Researchers use a (single) sample grocery companies from 12 (twelve) prusahaan sample grocery in town depok PERINDAGKOP registered in the Office of the City of Depok.
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Hj. Dewi Rejeki, SE., Ak., M.Ak.; Erwina Syahputra T
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.479 KB) | DOI: 10.35137/jabk.v2i3.49

Abstract

Abstract : The reason this study of course, there is a problem regarding the acceptance of dysfungtional audit behavior in the audit process that does not comply with audit procedures that have been established or deviate from the applicable standards, so as to reduce the quality of the financial statements being audited. Based on cluster sampling method with stratified random sampling technique, this study used a sample amount to 15 KAP with a total of 98 respondents who work as auditors working in the public accounting firm located in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This study uses primary data by questionnaire. Data were analyzed using multiple regression analysis processing through SPSS 22,0 statistical software. The results showed two variables that have an influence ang significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has significant influence but not on accepteance of dysfungtional audit behavior. The conclusion of this study, shows that of the four variables tested partially to irregularities in the conduct of the audit, only two variables that have an influence and significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has influence but not significantly to the acceptance of dysfungtional audit behavior. Suggestions from this study, expected to examine other factors that affect the practice of auditing dysfunctional behavior such as : job satisfaction, controlling system, underreporting of time and time pressure. In addition, this study is expected to provide remedial measures against those aspects that can trigger an audit dysfungtional behavior practices that audit quality in maintained.
ANALISIS PERBANDINGAN ANTARA KINERJA SAHAM JAKARTA ISLAMIC INDEX (JII) DAN NON-JAKARTA ISLAMIC INDEX (NON-JII) DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2007 –2009 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.927 KB) | DOI: 10.35137/jabk.v2i3.50

Abstract

The purpose of this research is to investigate there or no significant difference between performance Jakarta Islamic Index (JII) stock and Non-Jakarta Islamic Index (Non-JII) stock on the Indonesia Stock Exchange (IDX) during the period 2007-2009. On this research showed is not there enough evidence empiris to show that performance JII stock difference with Non-JII. Performance return JII stock relative same with return Non-JII stock, for standar deviation risk of JII stock more good in the comparatif with non JII stock and also is not there enough evidence empiris to show that beta JII stock difference with Non-JII stock, Beta JII stock average in bottom number 1, where beta Non-JII stock also same in bottom number 1, but the risk more small in comparatif with Non-JII stock.
AKUNTANSI DANA PENSIUN PROGRAM MANFAAT PASTI TERHADAP LAPORAN KEUANGAN STUDI PADA DANA PENSIUN BANK INDONESIA (DAPENBI) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Fenny Dwi Lestari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.624 KB) | DOI: 10.35137/jabk.v3i01.51

Abstract

This study purposesof knowing about implementation the Accounting standards in retirement fund organization called Dana Pensiun. This study analysed qualitatively by comparing the Accounting implementation in Dana Pensiun Bank Indonesia and the Accounting Standards in Indonesia. Source of data are Financial Report provided by Dana Pensiun Bank Indonesia in year 2012 and 2013, also by interview and observation the calculation of retirement fund. The result show that the implementation of Accounting Dana Pensiun Bank Indonesia is accordance with the generally accepted Accounting Standards in Indonesia.
PENGARUH LOCUS OF CONTROL , KINERJA , KOMITMEN ORGANISASI DAN TURNOVER INTENTION TERHADAP PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR ( Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Selatan) Hj. Dewi Rejeki, SE., Ak., M.Ak.; Rizca Tri Utami
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.115 KB) | DOI: 10.35137/jabk.v3i01.52

Abstract

The reason this study of course, there is a problem regarding the acceptance of dysfungtional audit behavior in the audit process that does not comply with audit procedures that have been established or deviate from the applicable standards, so as to reduce the quality of the financial statements being audited. Based on cluster sampling method with stratified random sampling technique, this study used a sample amount to 15 KAP with a total of 98 respondents who work as auditors working in the public accounting firm located in South Jakarta enrolled in AP & Firm Directory 2014 publish by IAPI. This study uses primary data by questionnaire. Data were analyzed using multiple regression analysis processing through SPSS 22,0 statistical software. The results showed two variables that have an influence ang significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has significant influence but not on accepteance of dysfungtional audit behavior. The conclusion of this study, shows that of the four variables tested partially to irregularities in the conduct of the audit, only two variables that have an influence and significant to the Audit Dysfungtional Behavior namely external locus of control variables and performance while variable organizational commitment and turnover intention has influence but not significantly to the acceptance of dysfungtional audit behavior. Suggestions from this study, expected to examine other factors that affect the practice of auditing dysfunctional behavior such as : job satisfaction, controlling system, underreporting of time and time pressure. In addition, this study is expected to provide remedial measures against those aspects that can trigger an audit dysfungtional behavior practices that audit quality in maintained.

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