Jurnal Akuntansi dan Bisnis Krisnadwipayana

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ISSN / EISSN : 2406-7415 / 2655-9919
Total articles ≅ 73
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Ratna Herawati, Risanda A. Budiantoro, Amalia Nur Chasanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; doi: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; 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.
Se. Diana Gustinya, Ryan Muhammad Mutawaqqil Billah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; doi: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; doi: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; doi: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).
Se. Esti Damayanti, Nur Amanah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; doi:10.35137/jabk.v8i1.506

Abstract:
Business capital is one of the things that is needed by micro, small and medium enterprises to develop a business. The purpose of this study is to analyze how the development of micro, small and medium enterprises before and after being given financing by financial institutions. The method used in this research is quantitative comparisons which are analyzed using the Paired Sample t-test analysis technique to test whether there is a difference in the mean of the two paired samples.
M.Ak. Heni Yusnita, Anggun Rizka Utami
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; doi:10.35137/jabk.v8i1.507

Abstract:
The purpose of this research is to study whether the components of diamond fraud can be used to approve fraudulent financial statements. This study uses a purposive sampling method with 27 companies during the 2017-2019 period. The results of multiple linear regression in SPSS 25 claims for the pressure component can be seen if the hypothesis is accepted relating to financial targets determined by gross profit margins can be used fraud on the company, as well as the opportunity component can also be used for fraud on the financial statements. For the next two components, namely rationalization which is proxied by a change of auditors, the results of the study cannot be used to replace fraud on the financial statements and abilities that are proxied by a change of directors, can be approved for fraud in the financial statements. For further research is expected to produce more significant results by increasing research data and with different methods
Se. Siti Nurlatifah, Jani Actora Siburian
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 8; 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).
S. Kom. Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 7; doi:10.35137/jabk.v7i3.445

Abstract:
This study aims to determine the Analysis of the Influence of Tax Services, and Tax Sanctions on the Level of Personal Taxpayer Compliance at the Depok Sawangan Pratama Tax Office. The population in this research is quantitative research with a descriptive approach. Research Result.The results of this study indicate that the variable influence of awareness, quality of tax services and tax sanctions on the level of compliance of individual tax payer. This can be proven Tax Awareness obtains a value of arithmetic of 3,511 which is greater than the value of tabel of 1,98498 a significant value of 0,001 means less than 0,05 so it can be concluded that tax awareness has a positive effect on tax compliance. The Tax Service Quality varibale obtains the t value of 2,411 which means it is greater than the t table value of 1,98498, a significant value of 0,032 which means it is less than 0,05 so it can be concluded that the Tax Service Quality has a positive effect on tax compliance. The Tax Sanction variable obtained a t value of 2,174 which means it os greater than the table value of 1,98498 a significant value of 0,043 which means less than 0,05 so it can be concluded that tax sanctions have a positive effect on tax compliance.Based on the results og the study conclued that the variabel Analysis of Awareness, Quality of Tax Service, and Tax Sanctions on the Level of Compliance of Individual Taxpayers in Depok Sawangan Pratama Tax Office. Sanctions Author Depok Sawangan Primary Tax Office to hold regular and on going socialization about tax payer awareness that contains the benefits of paying tax payers and corporate tax payer can be more obedient in fulfilling obligations and paying their taxes so that it will have an impact on increasing tax revenue in Indonesia.
Herry Winarto, Iwan Ardiawan
Jurnal Akuntansi dan Bisnis Krisnadwipayana, Volume 7; 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.
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