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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 228 Documents
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Pengaruh Good Corporate Governace dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Industri Semen yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Yogi Maulana; Maryani Nur
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.777

Abstract

This research is aims to examine and analyze the effect of good corporate governance and profitability on firm value. Case studies of cement industrial sector companies listed on the Indonesia Stock Exchange in 2016–2019. Hypothesis testing uses Moderated Regression Analysis. The results of this study indicate that GCG with indicators of institutional ownership, audit committee, and partially independent commissioners has no significant effect on firm value, while GCG with indicators of public ownership and directors partially has a significant effect on firm value, profitability partially has a significant effect on firm value and profitability can moderate (strengthen) the effect of GCG on firm value
LITERASI KEUANGAN UMKM DALAM MENGHADAPI ERA SOCIETY 5.0 DI KABUPATEN BOALEMO PROVINSI GORONTALO Sukrianto Sukrianto; Fibriyanti S Lakoro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.741

Abstract

This study aims to analyze and determine the ability of SMEs to financial literacy in facing the Era of Society 5.0 in Boalemo Regency. The research method used is descriptive qualitative research. Research informants are MSME actors and the Department of Cooperatives, MSMEs, Industry and Trade of Boalemo Regency. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is an interactive model through data reduction, data presentation and inference or verification. The results of the study indicate that MSME financial literacy in facing the Era of Society 5.0 in Boalemo Regency has begun to be implemented in several MSMEs. It's just that the biggest drawback is more detailed knowledge related to MSME financial literacy in facing the Era of Society 5.0. For the understanding of financial literacy in MSMEs is good, even the competence of many MSMEs is aware of MSME financial literacy in facing the Era of Society 5.0. However, the awareness and risk of financial literacy are considered not in accordance with the conditions because there are still some MSMEs who are not literate and unable to develop financial literacy. Responsibilities have been carried out, especially in reporting, taxes and others.
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN REAL ESTATE putri ambar wati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.696

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dengan proksi jumlah direksi dan jumlah komisaris, leverage (DER) dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang diukur dengan return on assets. Populasi dalam penelitian ini adalah perusahaan real estate yang terdaftar di Bursa Efek Indonesia periode 2016–2018. Sampel perusahaan penelitian sebanyak 32 perusahaan, sebanyak 3 (tiga) tahun periode penelitian dan sampel penelitian ini menggunakan teknik purposive sampling jumlah sampel penelitian sebesar 80 sampel. Hasil pengujian hipotesis 1 menyatakan bahwa jumlah dewan direksi tidak berpengaruh terhadap kinerja keuangan perusahaan. Hasil pengujian 2 menyatakan bahwa jumlah komisaris berpengaruh terhadap kinerja keuangan perusahaan. Hasil pengujian 3 menyatakan bahwa leverage (DER) berpengaruh terhadap kinerja keuangan perusahaan. Hasil pengujian 4 menyatakan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2022 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.808

Abstract

This study aims to determine the partial or simultaneous effect of intellectual capital proxied by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), on Company Value. The data used in this research is secondary data. The data source used in this study was obtained from the annual financial reports of manufacturing companies in the Chemical Basic Industry sector listed on the Indonesia Stock Exchange for the period 2020–2022, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which will then be processed using SPSS software version 26. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The test results show that Value Added Capital Employed (VACA) has a positive and significant influence on firm value. Value Added Human Capital (VAHU) has a positive and significant effect on firm value. Structural Capital Value Added (STVA) has no effect on firm value. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously have a significant effect on firm value.
Arus Kas Dan Kesulitan Keuangan Perusahaan (Studi Empiris Pada Perusahaan Subsektor Coal Mining yang Terdaftar Dalam IDX SCM Liquid di Bursa Efek Indonesia Periode 2017 – 2021) Ayu Puspitaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.809

Abstract

 The study evaluates the influence of cash flow on the financial distress of company under study is caol mining sector listed enterprises on IDXSCM Liquid in the Indonesia stock market from 2017 to 2021. We use the data collected from the financial statements of 4 company enterprises listed on the IDX SCM Liquid from 2017 to 2021 in the idx database. The quantile regression method was employed to analyze the effect of cash flow on the financial distress of listed coal mining subsector companies. The results show that the cash flow from operating activities and the cash flow from financial activities have negative relationships with financial distress. However, the cash flow from investing activities has a positive relationship. Based on experimental results, the study proposes some recommendations on cash flow forecasting, building an optimal budget model to help business managers have appropriate cash flow management policies to reduce the risk of financial distress
STUDI EMPIRIS PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.755

Abstract

This study examines the effect of company growth, capital structure and profitability on the value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Data were analyzed using multiple regression test and hypotheses were tested using t test and f test. The test results state that Capital Structure and Profitability partially affect firm value while firm growth has no effect on firm value. The three simultaneously affect the value of the company.keywords: company growth, capital structure, profitability, firm value. 
Peran Tata Kelola Perusahaan dan Resiko Sistematis terhadap Masalah Keagenan Ari Purwanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.785

Abstract

Upaya untuk meminimalkan risiko yang dihadapi perusahaan dalam rangka menurunkan masalah agensi melalui tata kelola perusahaan yang baik, mendorong penelitian ini untuk menyelidiki peran tata kelola perusahaan dan risiko sistematik pada biaya ekuitas pada perusahaan-perusahaan yang berinisiatif mengikuti program pemeringkatan di IICG. Dengan menggunakan regresi berganda untuk melihat bagaimana tata kelola dan risiko sistematis mempengaruhi biaya ekuitas sebagai proksi dari masalah keagenan. Hasilnya membuktikan secara empiris bahwa risiko sistematis memberikan pengaruh negatif signifikan pada biaya ekuitas. Sementara, tata kelola perusahaan berpengaruh tidak signifikan terhadap biaya ekuitas. Hasil ini memberikan implikasi perlunya evaluasi kualitas peran tata kelola perusahaan yang lebih memadai untuk menurunkan masalah keagenan dan peran risiko sistematis dapat menurunkan biaya ekuitas.
Pengaruh Capital Adequacy Ratio (Car/Rasio Kecukupan Modal) dan Return on Assets (ROA / Rasio Pengembalian Atas Aset) Pada Stock Price (Harga Saham) PT. Bank Rakyat Indonesia (Persero) Tbk. Yuaniko Paramitra, SE., MSM.; Febrianty Valentine
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): 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.v9i3.836

Abstract

This study was conducted with the aim of testing and analyzing either partially or simultaneously the effect of CAR and ROA on the Stock Price. The technique used in this study is multiple linear regression analysis and using statistical test software, namely SPSS. In this study, the data source used was secondary data. The number of samples used as many as 40 data sampling in this study using the purposive sampling method. The results of hypothesis testing indicate that CAR partially has a positive and significant effect on stock prices, ROA partially has a positive and significant effect on stock prices and CAR and ROA simultaneously have a positive and significant effect on stock prices, with the results of the coefficient of determination test, the value of R Square is 0.176 which means that CAR and ROA have a simultaneous effect of about 17.6%.
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).
EKUALISASI SPT MASA PPN DENGAN SPT TAHUNAN PPh UNTUK MENGANTISIPASI POTENSI PEMERIKSAAN PAJAK Asrofi Langgeng Noerman Syah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.912

Abstract

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.

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