Jurnal Akuntansi dan Bisnis Krisnadwipayana

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ISSN / EISSN : 2406-7415 / 2655-9919
Total articles ≅ 107
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Se. Stevany Febreany
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.550

Abstract:
Food and beverage companies are included in companies that are in great demand and needed by the community, which allows it to provide benefits for the company either at this time or in the following years. The high level of consumption and purchasing power of the people is very supportive of the growth of an industry, so that it can significantly increase an investment in an industry and can create stability in the performance of food and beverage companies. This study attempts to analyze the to determine the effect partial rotation and simultaneous working capital, capital structure, firm size on profitability. This research was conducted at the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2014- 2018. The results showed that of testing the simultaneous rotation of working capital, capital structure, and the size of the company have a significant effect on profitability in food and beverage company in 2014-2018.
Se. Sigit Herdianto
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/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.
Ak. Safrin Marulitua
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.544

Abstract:
The Effect of Liquidity and Leverage on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2019 period. The purpose of this study is to determine whether the effect of liquidity on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of leverage on disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, to determine whether the effect of liquidity and leverage on the disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This type of research is a type of quantitative research. The type of data used in this study is secondary data in the form of corporate financial reports listed on the Indonesia Stock Exchange, such as corporate financial reports and corporate social responsibility. The population in this study were all manufacturing companies listed on company reports on the IDX in 2015,2015,2017,2018 and 2019. The sample in this study was conducted using purposive sampling method, the total sample in this study was 50 data from 10 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used multiple linear regression. Liquidity has a positive and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. This is indicated by a significance level of 0.026 with a regression coefficient of 0.037. leverage has a negatife and significant effect on the disclosure of corporate social responsibility in manufacturing companies listed on the IDX for the 2015-2019 period. Tihis is indicated by a significance level of 0.005 with a regression coefficient of -0.047.
Munawaroh Se. Munawaroh, Nadia Zalviana
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.540

Abstract:
This research examined the effects of profitability, income tax, and company size on transfer pricing decisions in agricultural and mining sector companies listed on Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. The sampling technique chosen was by purposive sampling method, thus, 42 samples were selected. Hypothesis testing used logistic regression analysis. As a result, this study found that only by partially company size has a significant effect on transfer pricing decisions
Herry Winarto, Tami Sri Aminah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i2.543

Abstract:
The purpose of this study is to examine the effect of cash turnover, receivable turnover, and inventory turnover in profitability in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a descriptive study with a quantitative approach. The sample used is chemical sub sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. The number of companies used as the sample of this study is 8 companies that use Purposive sampling method. While the data analysis method used is descriptive statistical tests, testing classic assumptions, multiple linear regression analysis, Simultaneous significance test (F test), individual parameter significance test (T test) and the coefficient of determination. Based on the results of the study, cash turnover, accounts receivable turnover, and Simultaneous inventory turnover has a significant effect on profitability with a significance value of 0,000. While partially, cash turnover and inventory turnover has a significant effect on profitability with significant values of 0,000 and 0,009. And the partial change of accounts receivable does not affect profitability with a significance value of 0.062
Ratna Herawati, Risanda A. Budiantoro, Amalia Nur Chasanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i1.469

Abstract:
This study aims to measure technical efficiency and identify factors that affect efficiency of Direktorat Jenderal Pajak (DJP) (consists of 33 DJP’s Regional Offices and one DJP’s Head Office) in managing tax funds on receipt. Data that we use are time unbalanced panel data from 2012 until 2019. The input variables used are total assets and operational costs, while the output variables are the receipt of pajak funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a a positive and significant effect on receipt of pajak funds. Overall, technical efficiency in receipt of pajak funds of DJP are found to be 86,63 percent, which means there are about 13,36 percent that can still be optimized.Keywords : Direktorat Jenderal Pajak (DJP), Stochastic Frontier Analysis, Technical Efficiency
Dewi Kusuma Wardani, Anita Primastiwi, Sahrul Ramadhan
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/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.
Se. Diana Gustinya, Ryan Muhammad Mutawaqqil Billah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i1.505

Abstract:
This study aims to determine and analyze that managerial ownership, institutional ownership, and company size have an impact on financial performance in financial companies listed on the Indonesia Stock Exchange from 2014 to 2018. The results of the classical assumption test show that the normality test of research is normally distributed. the result of the Asymp value. Sig (2-tailed) of 0.200 so that the value is above the significant level of 0.05. Multicolonearity test there is no multicolonearity between the independent variables in the regression model, the results of the tolerance calculation for the independent variables are more than 0.10 and the results of the valance inflation factor (VIF) have a VIF value below 10. Heteroscedasticity test: there is no heteroscedasticity. Autocorrelation test: the DW value is 2.018, where the value of du in the Durbin-Watson table with n showing a sample of 16, and k which shows the number of independent variables of 3 is 0.857 for dL and 1.728 for dU. So that the DW value obtained from the test belongs to the distance dU
May Linda Nugraheni, Chaidir Iswanaji
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i1.483

Abstract:
The purpose of this study was to determine the Acceptance and Management of Customer Funds at Bank Jateng, Magelang Coordinator Branch. This type of research is qualitative, because it puts more emphasis on the process that is taken from actual events, after which it concluded. The data in this research is the process of managing customer funds at Bank Jateng, Magelang Coordinator Branch. The data source of this research comes from an informant who was interviewed structurally. Based on the data analysis, it can be concluded that: (1) Receipt of customer funds at the Magelang Coordinator Branch Bank Jateng uses the accrual-based method. Funds received by the Magelang Coordinator Branch of the Central Java Bank can be in the form of demand deposits, savings deposits, and time deposits. These funds are collected from the community. (2) The management of customer funds at the Magelang Coordinating Bank Central Java shall use the cash-based method. Management of customer funds at Bank Jateng, the Coordinator of Magelang Branch in the form of loans, such as: Personal Loan (PLO), Small Business Credit (KUK), Multipurpose Credit, People's Business Credit (KUR), Kreditasalt Fur Wiederaufbau Credit (KFW), and additional business capital for family business activities. Keywords: qualitative; cash; personal loan; credibility alt fur wiederaufbau.
Dewi Kusuma Wardani, Anita Primastiwi, Nur Hasna
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; https://doi.org/10.35137/jabk.v8i1.489

Abstract:
This study was aimed to reveal whether budgetary participation in student activity units (UKM) in UST had an effect on organizational performance through motivation. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis, where budgetary participation becomes the independent variable and organizational performance becomes the dependent variable, and motivation becomes the moderating variable. The results of the analysis conclude that budgeting participation has a positive effect on organizational motivation and performance, motivation also has a positive effect on organizational performance, and budget participation also has a positive effect on organizational performance through motivation. The implication of this research proves that participation in budgeting is one of the elements that has an important role in the growth of organizational performance within members of the student activity unit (UKM).
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