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 228 Documents
 8   9   10   11   12 
PENGARUH CASH TURNOVER DAN RECEIVABLE TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY AND REAL ESTATE PERIODE 2014-2019 Sugito Sugito, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): 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.v7i3.451

Abstract

This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability in the property and real estate sub sector services companies listed on the Indonesia Stock Exchange for the period 2014-2019. The research method is to use quantitative analysis. From the results of research that has been carried out, simultaneous variable cash turnover and accounts receivable turnover has a significant positive effect on profitability (ROA) in property and housing sub sector services companies listed on the Indonesia Stock Exchange in 2014-2019. Partially cash turnover has a significant negative effect on profitability (ROA). Accounts receivable turnover has a significant positive effect on profitability (ROA)
PERAN ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG MENGIKUTI PROGRAM PROPER PADA TAHUN 2017-2019 DENGAN DETERMINAN GREEN ACCOUNTING Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): 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.v8i2.538

Abstract

The purpose of this study is to determine the effect of Green Accounting  on Profitability either direct or indirect with environmental performance as an intervening variabel. The population in this study is the manufacturing companies listed in Indonesian Stock Exchange and follow PROPER program for the years of 2017-2019. The samples was conducted by purposive sampling, with the criteria determined then the number of samples is 31 manufacturing companies. To solve the research question, this study uses simple linier regression analysis and path analysis with SPSS 25 The results of this study indicate that: 1) There is a direct effect of green accounting on environmental performance.2) There is a direct effect of environmental performance on profitability.3) There is a direct effect of green accounting on profitability. 4) Green accounting directly through environmental performance has a significant effect on return on assets.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2019 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): 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.v8i2.541

Abstract

Accounting conservatism is a principle of prudence in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize losses and debts that may occur. The application of this principle results in a choice of accounting methods intended for methods that report lower earnings or assets and report higher debt. The purpose of this study was to determine the effect of Financial Distress and Leverage on Accounting Conservatism. The population used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2019 which are listed as a registered population of 56 companies, so a sample of 25 companies was obtained. The sampling technique used was purposive sampling technique in which the number of observations obtained in this study was 72. Data analysis was performed using multiple regression models with the help of SPSS version 25 software. From the research results obtained, Financial Distress and Leverage have a simultaneous effect on Accounting Conservatism in Consumer Goods Industry sector Manufacturing Companies  listed on the Indonesia Stock Exchange for the 2016-2019 Period. While partially obtained Financial Distress has no significant effect on Accounting Conservatism and Leverage has a significant effect on Accounting Conservatism.
PENGARUH RETURN ON EQUITY DAN DEBT TO TOTAL ASSETS RATIO TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2016 SAMPAI TAHUN 2018) Siti Nurlatifah, SE., M.Si.; Jani Actora Siburian
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): 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.v8i1.508

Abstract

The results of the classical assumption test based on the normality test using the Kolmogorov Smirnov test show that the significance value is 0.057, which indicates that the value is greater than 0.05, so it can be concluded that the residual data is normally distributed. The calculated dU value in this study was 1.550 and the dL value was 1.206. then the D-W count is greater than 1,550 and less than the value (4-dU) of 2,450. So that the results of the study are 1,550 <2,363 <2,450, which states that the autocorrelation coefficient is zero, meaning there is no autocorrelation.The multicollonearity test results resulted in the tolerance calculation for the variables X1 (ROE) and X2 (DAR) of 0.874, which indicates that the tolerance value for each variable is more than 0.10, which means there is no correlation between the independent variables. While assessed from the results of the valance inflation factor (VIF) on the multicolonierity test, it shows that each independent variable X1 (ROE) and X2 (DAR) of 1,144 has a VIF value below 10. So from this explanation it can be concluded that there is no multicolonierity between the independent variables in regression model. And from the scatterplots graph on financial performance on the results of the Heteroscedasticity test, it can be seen that the dots are randomly spread out over and below 0 on the Y axis, so it can be concluded that there is no heteroscedasticity.From the results above, it is explained that the variables Return On Equity (ROE) and Debt to Asset Ratio (DAR) have positive and negative effects on Earnings Per Share (EPS).
ANALISA PENGAKUAN PENDAPATAN PROYEK DAN BIAYA PROYEK SERTA PPH PASAL 4 AYAT 2 TERHADAP LAPORAN KEUANGAN PT ADHI KARYA (PERSERO) Tbk. PROYEK RS SANTO BORROMEUS GEDUNG ELIZABETH Herry Winarto; Iwan Ardiawan
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): 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.v7i3.448

Abstract

The research of this research is to know the treatment of income and expenses as well as income tax article 4 paragraph 2 in PT Adhi Karya (Persero) Tbk. In accordance with PSAK No. 34. This research method uses qualitative research, namely the results of research in the form of descriptive data that can be accounted for. According to PSAK No. 34, contract revenue related to construction contracts should be recognized as income with due regard to the stage of completion of contract activity at the balance sheet date. PT Adhi Karya (Persero) Tbk determines revenue recognition using the Completion Percentage Method. The accounting bookkeeping method is on an accrual basis, namely revenue is recorded or recorded at the time the transaction is made. The recording of Income Tax Article 4 paragraph 2 can only be reduced after the company receives proof of withholding from the owner.
PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BENDAHARA DILINGKUNGAN BADAN NARKOTIKA NASIONAL Sigit Herdianto, SE., M.Acc.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): 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.v8i2.551

Abstract

This study aims to determine and analyze the effect of tax knowledge, tax services and tax sanctions on treasury taxpayer compliance in the National Narcotics Board. The research design used in this study is a descriptive method with a qualitative method approach. Hypothesis Results Partial Test (t) Testing the first hypothesis (H1) states that taxation knowledge does not have a significant effect on taxpayer compliance. Based on statistical parameters, the t-count value is 0.731 <2.056 (t-table). At a significance of 5% (0.05), it is said that knowledge of taxation has no effect on taxpayer compliance. The second hypothesis testing (H2) states that taxation services do not have a significant effect on taxpayer compliance. Based on statistical parameters, the value of tcount is -0.292 <2.056 (t table). At a significance of 5% (0.05), it is said that taxation services have a negative and insignificant effect on tax compliance of taxpayers. Testing the third hypothesis (H3) states that tax sanctions have no significant effect on taxpayer compliance. Based on statistical parameters, the value of tcount is -1,955 <2,056 (ttabel). At a significance of 5% (0.05), it is said that the size of tax sanctions has a negative and insignificant effect on tax compliance of taxpayers. Hypothesis Test Results on the Coefficient of Determination (R2), the R2 value of this study is 0.198, this value means that the total dependent variable is related to an average of 19.8%. It can be explained by the relationship between tax knowledge, tax services, and tax penalties. Together. While the remaining 80.2% is influenced by other factors that are not explained in this study.
Pengaruh Sosialisasi Perpajakan terhadap Niat untuk Mematuhi Kewajiban Perpajakan Calon Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening Dewi Kusuma Wardani; Anita Primastiwi; Sahrul Ramadhan
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): 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.v8i1.486

Abstract

This study aims to reveal whether the socialization of taxation to high school students in Yogyakarta has an effect on their intention to comply with taxes through tax awareness. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the socialization of taxation being the independent variable and the intention to comply with taxes as the dependent variable, and tax awareness being the intervening variable. The results of the analysis conclude that tax socialization has a positive effect on tax awareness and tax compliance intentions, tax awareness also has a positive effect on tax compliance intentions, and tax socialization also has a positive effect on tax compliance intentions through tax awareness. The implication of this research proves that the socialization of taxation is one of the elements that has an important role in the growth of tax compliance intentions within prospective taxpayers.Keywords: Tax Socialization; Tax Awareness; Tax Compliant Intent; Prospective Taxpayers.
FAKTOR-FAKTOR POTENSIAL DALAM KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS DI KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE BEKASI BARAT) Munawaroh, Munawaroh; Christina Erawaty Laswara
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): 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.v7i3.449

Abstract

The purpose of this study was to determine the effect of Service Quality, Understanding of Tax Regulations and Tax Sanctions as the potential factors in the Compliance of Individual Taxpayers. This study uses a quantitative approach. The subject of this study was KPP Pratama Pondok Gede, Bekasi Barat, while the object of research was the Individual Taxpayer. Source of data used primary data by observation and distributing questionnaires to taxpayers. The data analysis technique used descriptive statistical analysis and regression method. The results of this study showed that Understanding of Taxation Regulations partially have a significant effect on Individual Taxpayer Compliance, while the Quality of Service  and Tax Sanction did not have a significant effect partially on Individual Taxpayer Compliance,  Service Quality, Understanding of Tax Regulations, and Tax Sanctions have simultaneously affects on the Compliance of Individual Taxpayer.
PENGARUH EARNING PER SHARE, FIRM SIZE, DAN SALES GROWTH TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2014 SAMPAI TAHUN 2018 Siti Nurlatifah, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): 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.v8i2.539

Abstract

The purpose of this study is to determine the effect of earnings per share, firm size, and sales growth on the dividend payout ratio. The population used is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 26 and the sample in this study were 7 companies determined through purposive sampling. This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. The results of the t test (partial) show that earning per share variable has a negative and not significant effect on dividend payout ratio. Firm size variable has a positive and significant effect on dividend payout ratio. Sales growth variable has positive and significant effect on dividend payot ratio. The F (simultaneous) test results show that the earnings per share, firm size, and sales growth variables simultaneously have a significant effect on the dividend payout ratio.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014–2018) Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Rodiyatan Mardiyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): 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.v8i2.537

Abstract

This study examines the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going-concern audit opinion on mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data were tested using logistic regression. The result of this research is that the previous year's audit opinion variable partially affects going-concern audit, while company size, liquidity, profitability and solvency, respectively, partially have no effect on going-concern audit opinion. Then simultaneously, the five independent variables affect the going concern audit opinion.

Page 10 of 23 | Total Record : 228

 8   9   10   11   12 

Filter by Year

2015 2023


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