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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<![CDATA[EKUALISASI SPT MASA PPN DENGAN SPT TAHUNAN PPh UNTUK MENGANTISIPASI POTENSI PEMERIKSAAN PAJAK ]]>
<![CDATA[Asrofi Langgeng Noerman Syah]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.912
<![CDATA[This study aims to determine the equalization of the VAT Periodic Tax Return with the Annual Income Tax Return to anticipate potential tax audits on CV. XYZ Tegal Regency. Equalization is needed to find out the difference between buying and selling and knowing the cause of the difference stated in the Letter of Request for Explanation of Data and/or Information (SP2DK) received by CV. XYZ from KPP Pratama Tegal. By doing equalization on CV. XYZ, the company can find out where the error is and to be a reference in carrying out its tax obligations in the future. This study uses a quantitative descriptive analysis technique with the method of analyzing the level of balance between the taxes reported in the VAT Periodic Tax Return and the financial statements. Sources of data obtained from the study of documentation, interviews and literature. The results of this study indicate that the difference in the company's turnover reported is due to the sale or delivery of goods in retail which is not subject to VAT so that it is not recorded in the VAT Periodic Tax Return, there are sales made free of charge to certain parties but no tax invoices and tax administration are made. XYZ who is less orderly, including from the transaction partner.]]>
<![CDATA[PENTINGNYA ETIKA ISLAM PADA PROFESI AKUNTAN ]]>
<![CDATA[Ivahzada Marella Edgina]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.838
<![CDATA[Studi ini mengeksplorasi mengenai banyaknya keterlibatan akuntan dalam skandal laporan keuangan yang disebabkan oleh penilaian etis akuntan tertentu dan sejumlah akademisi merekomendasikan bahwa sistem pendidikan ikut bertanggung jawab. Makalah berpendapat bahwa dalam penerapan etika akuntansi, khususnya islam, pendidikan akuntansi harus fokus pada kode etik dan nilai-nilai agama.]]>
<![CDATA[RISIKO DAN MANAJEMEN RISIKO TERHADAP KECURANGAN PENGENDALIAN DAN AKUNTANSI MANAJEMEN ]]>
<![CDATA[Christina Verawaty Situmorang]]>;
<![CDATA[Duma Megaria Elisabeth]]>;
<![CDATA[Arthur Simanjuntak]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.851
<![CDATA[Recent global events, particularly the global financial crisis, have renewed and strengthened interest in risk and the types of systems used to manage it. One area that has received relatively little attention is risk, risk management, and the interrelationships between managerial accounting and management practices. The methodology used in this research is library research. Processes related to the relationship between observed phenomena to the dynamics of the relationship, always use scientific logic. Although the data source for this research is a secondary data source consisting of significant previous scientific research articles in the form of books and other scientific works containing different perspectives. This research provides an introduction to risk in management accounting and control and a special edition of the Journal of Risk Management. It is argued that risks and how they are managed have become a hallmark of organizational life in both the public and private sectors. By changing organizational practices, risk management can facilitate and justify certain types of organizations. It can change the boundaries of responsibility and accountability in an organization by representing a certain way of organizing individuals and activities. In addition, it is said that risk management is a major issue because it has moved from a purely financial issue (risk assessment, derivatives, etc.) or accounting (financial report disclosure, etc.) to one of business controls. An area where management accounting should be involved. This article also examines the potential side effects of risk management, including issues of trust and accountability, but also focuses on managing secondary or defensive risks and reputational risks that arise.]]>
<![CDATA[PENGARUH CASH HOLDING DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Imang Dapit Pamungkas]]>;
<![CDATA[Zidane Bertand Arya]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.774
<![CDATA[Pada perusahaan, laporan keuangan adalah suatu hal yang vital karena memiliki peran sebagai hasil dari aktivitas operasional pada suatu perusahaan dalam suatu periode. Laporan keuangan juga mempunyai fungsi sebagai gambaran suatu perusahaan mengenai baik atau kurang baiknya kemampuan pada perusahaan. Salah satu akun yang krusial dalam menilai kinerja perusahaan adalah laba. Pada kenyataannya pengerjaan Income Smoothing menimbulkan beberapa spekulasi, ada yang beranggapan bahwa Income Smoothing merupakan hal yang merugikan bagi pengguna laporan keuangan karena tidak menjelaskan isi laporan yang wajar pada posisi keuangan perusahaan. Sedangkan pihak lain beranggapan bahwa Income Smoothing adalah suatu yang wajar karena tidak melanggar standar akuntansi. Tujuan dilakukannya observasi ini guna mengetahui apakah cash holding dan financial leverage mampu mempengaruhi income smoothing, serta untuk mengetahui apakah variabel corporate governance mampu memoderasi cash holding dan financial leverage terhadap income smoothing. Populasi penelitian ini ialah perusahaan BUMN tahun 2016-2021 sejumlah 48 perusahaan x 6 tahun, pemilihan sampelnya dengan metode purposive sampling dan mendapatkan sampel dengan total 108. Penelitian ini mendapatkan hasil bahwa variabel cash holding mampu mempengaruhi income smoothing, financial leverage tidak mampu mempengaruhi income smoothing, corporate governance mampu memoderasi atau mengurangi pengaruh antara cash holding dan income smoothing, corporate governance tidak mampu memoderasi atau mengurangi pengaruh antara financial leverage dan income smoothing. Untuk software yang dipergunakan untuk pengolahan data ialah SPSS Statistic 20.]]>
<![CDATA[INTERNAL CONTROL ANALYSIS OF SALES AT PT. ASIA'S GROWTH ]]>
<![CDATA[Farida Sagala]]>;
<![CDATA[Arthur Simanjuntak]]>;
<![CDATA[Lamria Sagala]]>;
<![CDATA[Mitha Christina Ginting]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.837
<![CDATA[The purpose of this research is to find out how the implementation of internal sales control runs effectively and efficiently. Claims internal control is very important so that claims are received on time. PT. Growth Asia is a foundry company. Documentation & interviews are used as data collection methods. The research method used in this study is a qualitative narrative. Analytical technology uses data reduction techniques, data visualization, and data verification. The results of the study show that the internal control component in sales control is effective because the internal control component already exists in the company and the credit limit applies. The results of this study also indicate that the internal control of accounts receivable is quite effective in terms of a clear division of labor, where more than one department handles receivable collection. sales level of PT. Asian growth picked up from 2020-2021, showing that internal sales controls are working effectively.]]>
<![CDATA[Disclosure of Governance, Ownership Structure, Earnings Quality, and Future Performance (Evidence from Indonesia and Singapore) ]]>
<![CDATA[Imam Nurcahyo Fambudi]]>;
<![CDATA[Etty Murwaningsari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.930
<![CDATA[This study analyzes the effect of institutional ownership structure and earnings quality on the future performance of companies with governance as a moderating variable in Indonesian and Singaporean companies. The company's future performance in general will usually be represented in the financial statements. Earnings quality is an important benchmark for companies to determine the quality of company accounting information. Institutional ownership is sharing ownership owned by an institution or business entity. Institutions here can mean ownership by banks, foundations, investment fund managers, pension fund managers, and others. Good Corporate Governance is corporate governance that explains the influence between various participants in the company that determines the direction of the company's future performance. The sample used in this study are companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange from the period 2018 to 2020. This study uses a multiple linear regression model. The results show that institutional ownership structure has a significant positive effect on Future Performance and governance. as an independent variable shows a significant positive result on Future Performance.]]>
<![CDATA[PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan) ]]>
<![CDATA[Mulia Rahmah, S. Kom., M.Si.]]>;
<![CDATA[Ekarista Isowati Sinaga]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.883
<![CDATA[Pengaruh forensik terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh akuntansi forensik dan audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta SelatanMetode penelitian yang digunakan adalah metode penelitian kuantitatif. Penelitian ini memiliki populasi 150 auditor yang bekerja pada kantor akuntan publik daerah Jakarta Selatan. Total data yang digunakan sebanyak 70 auditor. Akuntansi forensik berpengaruh positif terhadap pengungkapan fraud, Audit investigasi berpengaruh positif terhadap pengungkapan fraud, Akuntansi forensik dan audit investigasi berpengaruh positif terhadap pengungkapan fraudKata kunci : Akuntansi forensik, KAP, Fraud]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMODERASI ]]>
<![CDATA[Mishelei Loen]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.874
<![CDATA[This study aims to examine the Effect of Good Corporate Governance and Corporate Social Responsibility on Company Value with Financial Performance as a Moderator, Mining Companies Registered on the IDX for the 2020-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 66 data. The results of the study show that GCG has no effect on firm value. Corporate Social Responsibility has an effect on company value. Financial performance cannot moderate the relationship between GCG and company value. Financial performance is able to moderate the relationship between CSR disclosure and firm value]]>
<![CDATA[ANALISIS GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sektor Pertanian yang Terdaftar di Indeks Saham Syariah Bursa Efek Indonesia Tahun 2017 - 2021) ]]>
<![CDATA[Ayu Puspitaningtyas]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.875
<![CDATA[This study aims to analyse the effect of corporate governance as measured by the variables of the proportion of institutional ownership and the proportion of independent members of the board of commissioners meeting on the company financial performance as measured by return on assets (ROA) and  return on equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent members of the board of commissioners positively and significant affects the ROA. (3) the proportion of institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent members of the board of commissioners positively and doesn’t significant affects the ROE..]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, MARGIN LABA KOTOR DAN PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 ]]>
<![CDATA[Dewi Rejeki]]>;
<![CDATA[Sri Wulandari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.879
<![CDATA[This study aims to determine and analyze the effect of company size, gross profit margin and inventory turnover on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research was conducted on the company's annual data, namely company size data, gross profit margin and inventory turnover in 2017-2019. Data analysis using logistic regression statistical test using SPSS statistical program version 25.The results of the logistic regression test or partially show that the firm size variable has no significant effect on the selection of inventory accounting methods of 0.363, gross profit margin has no significant effect on the selection of inventory accounting methods of 0.772 and inventory turnover has a significant effect on the selection of inventory accounting methods of 0.010.]]>
