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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 4 Documents
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Search results for , issue "Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana" : 4 Documents clear
ANALISIS PENGENDALIAN INTERN ATAS PIUTANG TAK TERTAGIH PADA PT SINAR BINTANG ASIAPRIMA Budi Tri Rahardjo, Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.936

Abstract

This research was conducted with the aim to analyze the implementation of internal control system for bad debts, effective and efficient level of internal control over bad debts at PT Sinar Bintang Asiaprima.This research is a descriptive research. The data used are obtained from observation, interview, collect official document of company and compare between explanation of data and information obtained from PT Sinar Bintang Asiaprima with literature theories.Based on the results obtained in the internal control system of PT Sinar Bintang Asiaprima has not fulfilled the COSO component that is not yet have a written code of ethics, has not given a strict punishment to employees who commit fraud, has not done separation of tasks on the part of the treasury storage function and recording function, the financial statements are not audited by independent auditors, have not applied the principles of 5C (Caharacter, Capacity, Collateral, Capital, Condition) in crediting procedures, have not conducted supervision of employee performance, have not conducted direct monitoring and have not conducted periodic performance evaluation.Internal control over the bad debts in PT Sinar Bintang Asiaprima has not been effective and efficient because it is not fully in accordance with the five internal control components according to COSO. There is only one internal control component according to COSO that is Risk Assessment that has been suitable and has been implemented, while the four internal control components according to COSO that is Control Environment, Control Activities, Information and Communication, and Monitoring not all activities in internal control component implemented. The researcher recommends that PT Sinar Bintang Asiaprima make regulations and code of ethics in writing for employee to minimize risk of employees violating the code of ethics, to give strict punishment to employees who cheat, to separation of duties in the collection with the cashier as well as on the recording of sales with the delivery goods, financial statements audited by independent auditors on a regular basis, applying the 5C principle in crediting procedures, requiring customers to issue PO (Purchase Order) in every purchase, supervising employee performance, performing direct monitoring, and evaluating work through the Annual Meeting (RAT).
KEBIJAKAN STRUKTUR MODAL DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Pendekatan Persamaan Simultan Pada Perusahaan-Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.937

Abstract

This research is to examine the effect and the correlation of capital structure policy on firm value which includes the effect of profitability, asset structure and growth opportunity as factors affecting capital structure and corporate value. The data used are historical data and financial data such as financial statements of LQ45 companies in Indonesian Stock Exchange (BEI).This study uses the entire population of LQ45 companies listed in Indonesia Stock Exchange period 2010 to 2013. Of the population obtained a sample of 30 companies using purposive sampling method. Researches used multiple linear regression to simultaneously test, the relationship between independent variable vs dependent variable, and to test the relationship between the two dependent variable. Researches used 2SLS (two stage least square) with significance level of 5% alpha to test the relationship between the two dependent variables.Results of this study partially demonstrated that the relationship of mutual influence/simultaneous interdependence between capital structure and firm value is significantly positive.
DESAIN SISTEM PENGENDALIAN INTERNAL DALAM RANGKA MENJAGA DAN MENCAPAI EFEKTIVITAS PENGGUNAAN KAS KECIL PADA CV NUANSA JINGGA Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.938

Abstract

The purpose of this study is to analyze the petty cash internal control system in CV Nuansa Jingga based on the problems retaled to petty cash, which is the most problem is the over budget on entity’s petty cash. Source of data collected from CV Nuansa Jingga both primary and secondary. This research tries to make the design of petty cash internal control system to reduce the over budget, and implemented to entity’s management. The result of the study is that CV Nuansa Jingga has already implemented the design of petty cash internal control system as much 74,16%.
PENGARUH PEMAHAMAN, KESADARAN DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENSIUNAN PEGAWAI NEGERI TERKAIT ADANYA PELAKSANAAN TAX AMNESTY (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI BARAT) Hj. Dewi Rejeki, SE., Ak., M.Si., CA.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.939

Abstract

This study was conducted to determine the effect simultaneously and partially between Understanding, Awareness and Perception of Taxpayers to Personal Taxpayer Compliance related to the implementation of Tax Amnesty in Tax Office Pratama West Bekasi.This research was conducted in Primary Tax Service Office in West Bekasi. The method used for data collection is survey through primary data. The method of analysis used is a quantitative approach.Research result Shows that simultaneously, the awareness and perception of the taxpayer has a significant and positive influence on the Taxpayer Personal Compliance Personnel related to the implementation of Tax Amnesty and the result partially indicates that the variable of Taxpayer's Values, Awareness and Perception on the Compliance of the Personal Taxpayer of Retired Civil Servant Related to the implementation of Tax Amnesty, where the three factors contribute to the taxpayer Personal Compliance variable of Pensioners of the State Administration related to the implementation of Tax Amnesty of 38.1%.

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