cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : DOI: http://dx.doi.org/10.35137
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana" : 5 Documents clear
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT. ABC Zulkarnain Moeshak Zen; Widodo Widodo
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 (88.632 KB) | DOI: 10.35137/jabk.v3i01.55

Abstract

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.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DEWAN DIREKSI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2011-2014 Diana Gustinya, SE., M.Ak.
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 (112.206 KB) | DOI: 10.35137/jabk.v3i01.56

Abstract

This study aims to examine corporate governance mechanism, institusional ownership, independent of commissioner, size board of director, and also firm size and leverage to earning management. The sample in this study were non- financial companies listed in IDX (Indonesia Stock Exchange) in the periode 2011-2014. The number of sample used were 152 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression and single regression with SPSS 22 Program. The results of this research show that, (1) institusional ownership had negative significant influence to earnings management, (2) independent of commissioner had positif not significant influence to earning management,(3) size board of director had negative not significant influence to earnings management, (4) leverage had negatif not significant influence to earnings management, (5) firm size had negative not significant influence to earnings management.
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.
PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2010-2014) Budi Tri Rahardjo, Ak., M.Ak., CA; Ria Murdani
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 (72.89 KB) | DOI: 10.35137/jabk.v3i01.54

Abstract

This study was conducted to determine how much influence partially or simultaneously between financial performance and disclosure of corporate social responsibility to corporate value in state-owned companies listed on the Stock Exchange in 2010-2014. In this study conducted random sampling method with a selected number of samples as many as 80 state-owned companies on the Stock Exchange during the five years 2010-2014. Data were analyzed using multiple regression analysis techniques are processing using software SPSS version 20.0. The results showed that the variables of financial performance and corporate social responsibility disclosures partially show a significant effect on the variable value of the company is to the t value respectively 7.172 and 2.113. Simultaneous testing also showed a significant effect on all of the independent variable on the dependent variable, meaning that together the financial performance and corporate social responsibility disclosures affect the value of the company is the calculated F value of 35.721.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 2 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana More Issue