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[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[ANALISIS IMPLEMENTASI PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA PT BINTANG WIJAYA ABADI BEKASI ]]>
<![CDATA[Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA.]]>
<![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.v6i1.260
<![CDATA[This research was conducted to determine the preparation of financial statements and whether the preparation of financial statements is in accordance with the SAK EMKM at PT Bintang Wijaya Abadi.The research method that will be used in this research is descriptive with a qualitative approach. This study uses primary data and secondary data. In addition, data is obtained through observation, interviews, and documentation. Financial report data taken from PT Bintang Wijaya Abadi in the form of daily cash reports, monthly bank statements, sales recapitulation and purchase recapitulation in 2017.The financial statements prepared by PT Bintang Wijaya Abadi are not in accordance with the SAK EMKM standar. The financial statements prepared by PT Bintang Wijaya Abadi only consist of the Daily Cash Report, Monthly Bank Reports, Sales Recapitulation and Purchase Recapitulation. The SAK EMKM states that the financial statements consist of the Financial Position Report, Income Statement and Notes to Financial Statements. In recognition, measurement and presentation by PT Bintang Wijaya Abadi is in accordance with SAK EMKM which uses an accrual basis]]>
<![CDATA[ANALISIS PENERAPAN SAK ETAP (STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK) DALAM PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PADA PT CIPTA AGUNG LESTARI ]]>
<![CDATA[Esti Damayanti, SE., M.Si.]]>;
<![CDATA[Nurjannah Citradewi]]>
<![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.v6i1.256
<![CDATA[SAK ETAP is an accounting standard set by IAI with the purpose of facilitating medium enterprises in preparing and presenting the financial statements to be more informative and relevant, so it will be interpretated by the external users, such as investors and creditors to providing financing for SME’s. The purpose of this research is to determine the presentation of PT Cipta Agung Lestari financial statements by an entity’s financial accounting standards without public accountability (SAK ETAP). This research used a description comparative method with secondary data sources and the results of this research indicate that the presentation of PT Cipta Agung Lestari financial statements are not yet complied with SAK ETAP, because the company has not applied adjustment journals in accounting cycle and has not presented statement of owner’s equity, cash flow statement and notes to financial statement.]]>
<![CDATA[Analisis Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Jatinegara Jakarta Timur ]]>
<![CDATA[Budi Tri Rahardjo, Ak., M.Ak., CA]]>;
<![CDATA[Rosmawati rosma]]>
<![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.v6i1.262
<![CDATA[This study aims to analyze warning letter reports and tax strengths and revenues from 2010-2014 KPP Pratama Jatinegara. The analysis used is descriptive analysis using the effectiveness of warning and forced letters and the ratio of income tax arrears. Data is collected through study of literature and articles. The results showed that tax disbursement with a warning letter and a letter of power in Jatinegara Primary KPP in general could be classified as ineffective either because a number of sheets or nominal values mentioned in the warning letter and forced letters did not reach 100%. Besides that, the taxpayer does not submit the SPT, SKPKB, SKPKBT etc., taxpayers in taxes do not recognize that there is a tax debt, taxpayers cannot settle the amount of debt, taxpayers submit requests for installment payments because financial conditions are not possible if they have to paid in total, taxpayers file objections to the amount of tax arrears, and taxpayers neglect it. The awareness of taxpayers in the tax payment of forced letter tax arrears, the lack of an active role of the forced letter tax arrears, and cannot be contacted because the taxpayer changes the address and does not report to the tax office.]]>
<![CDATA[ANALISIS PELAPORAN KEUANGAN PENDIDIKAN ANAK USIA DINI (PAUD) KB ASSA’DAH CIKUPA DENGAN PENDEKATAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN ]]>
<![CDATA[Mishelei Loen, SE., M.Si.]]>
<![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.v6i1.259
<![CDATA[Financial reporting is all aspects related to the provision and delivery of financial information. Early Childhood Education (PAUD) is a non-profit organization, in which the source of funds comes from the government and the community. In carrying out activities, Early Childhood Education (PAUD) requires an accounting system to produce financial information as a tool to ensure accountability and transparency in the implementation of educational activities, accounting in education aims for accountability, managerial and supervisory. The purpose of this study was to analyze KB Assa’adah Cikupa's PAUD Financial Reporting with the PSAK 45 approach. In this study the data used was qualitative data, while for data sources using secondary data, the analytical method used was descriptive analysis. Based on the results of the study, concluded that the KB Assa’adah Cikupa PAUD Financial Reporting was not in accordance with the applicable regulations, namely the Statement of Financial Accounting Standards (PSAK) 45]]>
<![CDATA[AUDIT OPERASIONAL PEMASARAN TERHADAP PERSPEKTIF KEPUASAN PELANGGAN ATAS PRODUK NU GREEN TEA PT ABC PRESIDENT INDONESIA ]]>
<![CDATA[Widia Praptiwi, SE., Ak., M.Ak. , CA.]]>;
<![CDATA[Dwi Richi Julian]]>
<![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.v6i1.263
<![CDATA[The purpose of this research is to find out customer satisfaction of Nu Green Tea drinks through marketing programs and marketing budgets. As Marketing operational audit can use not only financial data as a key performance indicator. Data obtained by distributing questionnaires to several customers, namely traditional shops or agents that have been determined. The analysis used descriptive analysis method with describe quantitative analysis approach or describe the object of research to find out how effective and efficient the marketing program is on the marketing budget. Among of the results show that Marketing programs and marketing budgets simultaneously have a positive and significant impact on customer satisfaction. Marketing programs are influenced by the existence of programs that include the development of human resources on the internal part, including marketing training. Marketing training, among the others, is to improve quality in order to improve the best sales performance by selling effectively and productively. Identifying the target market will help in developing an effective marketing strategy. Introducing products to consumers, promoting consistently, continuously, and in creative ways. Internet marketing is one of marketing strategy that is very effective, knowing the tastes of customers and customer needs by placing on social networking sites.]]>
<![CDATA[ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN (SAK) DAN PRAKTEK AKUNTANSI ASURANSI (STATUTORY ACCOUNTING PRACTICES) PADA PT. ASURANSI JIWA MEGA LIFE ]]>
<![CDATA[Siti Nurlatifah]]>
<![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.v6i1.257
<![CDATA[This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The conclusion that can be drawn from this research is the analysis of the calculation of assets under GAAP and SAP assessment there are some assets that suffered the difference, with a total difference of Rp. 121,101.23 million; in the analysis of liability calculation based on GAAP and SAP ratings are experiencing excess liability, ie at a premium of reserves Rp. 44.145 million; in the analysis of the value of the Risk-Based Capital (RBC) adequacy relating to the calculation of the solvency ratio of achievement, the research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.]]>
<![CDATA[PERLAKUAN AKUNTANSI ORGANISASI NIRLABA TERKAIT DENGAN PSAK NO. 45 TAHUN 2017 PADA GEREJA HKBP MARANATHA ]]>
<![CDATA[Mulia Rahmah, SKom., M.Si.]]>;
<![CDATA[Franky Bigky Munte]]>
<![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.v6i1.258
<![CDATA[This study aims to determine the application of financial accounting standards for non-profit entities, namely PSAK No. 45 in the process of recording accounting and financial statement presentation at HKBP Maranatha Church in Rawalumbu. This study uses a qualitative descriptive analysis method that can provide problem solving by collecting data, clarifying, analyzing and interpreting it, which records financial transactions in the HKBP Maranatha Church in Rawalumbu. Then the research of this problem will be compared with the existing standards, namely PSAK No. 45, so that it can provide a clear picture and can draw conclusions and suggestions arranged systematically. The results of the study indicate that the Foundation does not apply PSAK No. 45 in financial reporting. The HKBP Maranatha Rawalumbu Church in the accounting process only records cash income and cash disbursement. And the HKBP Maranatha Rawalumbu Church in its financial reporting has not applied the Financial Accounting Standards established by the Indonesian Institute of Accountants (IAI) based on PSAK No. 45 for non-profit entities. So that the financial statement presentation in HKBP MaranthaRawalumbu Church is not in accordance with PSAK No.45.]]>
