Current Issue

Vol. 11 No. 1 (2024): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)  has been published since May 1, 2014 by the Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK) publishes scientific articles and highly values creative and challenging thinking to trigger the birth of accounting innovations and practices. Manuscripts could be written either in English or in Indonesia. Currently, Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK) is indexed in Google Scholar, Dimension, Indonesian Journal Volunteers (RJI), Garuda, Scilit, ROAD. Since 2019 JABK has become a member of crossref, so that each article will have a DOI (Digital Object Identifier) number. Based on the Decree of the Minister of Research and Technology Head of BRIN Number 158 / KPT / 2021 Scientific Journal Accreditation Rating Period 1 of 2021. Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK) is accredited with SINTA Rank 4 Volume 6 Number 1 of 2019 and ends at Volume 10 Number 2 of 2023.

Published: 2024-04-29

Articles

  • Penerapan PSAK 116 (IFRS 16) dalam Industri Transportasi dan Logistik di Indonesia: Dapatkah Meningkatkan Keandalan Informasi Laporan Keuangan Bagi Pemegang Saham?

    didi didi,  Departemen Ekonomi dan Bisnis, Universits Djuanda,  Indonesia
    M. Nur Afif,  Departemen Ekonomi dan Bisnis, Universitas Djuanda,  Indonesia
    Hendri Al Farisi,  Departemen Ekonomi dan Bisnis, Universitas Djuanda,  Indonesia
    Agus Sumarna,  Departemen Teknologi Informasi dan Komunikasi, Institut Bina Sarana Global,  Indonesia
    1 - 18
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    DOI: https://doi.org/10.35137/jabk.v11i1.370

  • Return on Asset, Debt to Equity Ratio, dan Ukuran Perusahaan terhadap Audit Delay

    Heni Yusnita,  Departemen Akuntansi Fakultas Ekonomi, Universitas Krisnadwipayana,  Indonesia
    19 - 25
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    DOI: https://doi.org/10.35137/jabk.v11i1.335

  • Analisis Break Event Point (BEP) terhadap Penyusunan Anggaran Operasional di Universitas XYZ

    Hesti Zia Amelia,  Departemen Akuntansi, Universitas Djuanda,  Indonesia
    Indra Cahya Kusuma,  Departemen Akuntansi, Universitas Djuanda,  Indonesia
    26 - 40
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    DOI: https://doi.org/10.35137/jabk.v11i1.337

  • Dinamika Earnings Management: Implikasi dari Kualitas Audit, Komite Audit, Dewan Komisaris, dan Kepemilikan Institusional

    Khairunisa Santoso,  Departemen Akuntansi, Universitas Esa Unggul,  Indonesia
    Barlia Annis Syahzuni,  Departemen Akuntansi, Universitas Esa Unggul,  Indonesia
    41 - 55
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    DOI: https://doi.org/10.35137/jabk.v11i1.352

  • Kepatuhan Pajak Kendaraan Bermotor Studi Komparasi Sistem Pajak Manual dan Digital

    Linta Alafta Hamdi,  Departemen Akuntansi, Universitas Stikubank, Semarang,  Indonesia
    Pancawati Hardiningsih,  Departemen Akuntansi, Universitas Stikubank,  Indonesia
    56 - 64
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    DOI: https://doi.org/10.35137/jabk.v11i1.325

  • Arus Kas Operasional, Tingkat Hutang dan Ukuran Perusahaan pada Persistensi Laba

    Sri Supriyatna,  Departemen Akuntansi, Universitas Krisnadwipayana,  Indonesia
    Mulia Rahmah,  Departemen Akuntansi, Universitas Krisnadwipayana,  Indonesia
    65 - 73
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    DOI: https://doi.org/10.35137/jabk.v11i1.340

  • Pengaruh Human Capital, Structural Capital, dan Capital Employed terhadap Kinerja Keuangan Perusahaan Manufaktur: Analisis Intellectual Capital dengan Pendekatan Value Added.

    Erni Indriyana,  Departemen Akuntansi Fakultas Ekonomi, Universitas Krisnadwipayana,  Indonesia
    Munawaroh,  Departemen Akuntansi Fakultas Ekonomi, Universitas Krisnadwipayana,  Indonesia
    74 - 85
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    DOI: https://doi.org/10.35137/jabk.v11i1.284

  • Dampak Aplikasi Pajak Kendaraan Digital Nasional (Signal) dalam Meningkatkan Kepatuhan Wajib Pajak

    Kadek Wulandari Laksmi P,  Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional,  Indonesia
    Rommy Patrik Liyanto,  Departemen Ekonomi dan Bisnis, Universitas Pendidikan Nasional,  Indonesia
    86 - 95
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    DOI: https://doi.org/10.35137/jabk.v11i1.327

  • Evaluasi Efektivitas Peran Jabatan Baru Fungsional Penyuluh Pajak

    Warsiana Yustianingsih Agustin,  Departemen Akuntansi, Universitas Indonesia,  Indonesia
    Siti Nuryanah,  Departemen Akuntansi, Universitas Indonesia,  Indonesia
    96 - 105
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    DOI: https://doi.org/10.35137/jabk.v11i1.342

  • Kualitas Pengungkapan Laporan Keberlanjutan Berdasarkan POJK No. 51/ POJK.03/ 2017: PT Suryamas Duta Makmur Tbk Tahun 2021-2022

    Sintong Mangandarmuda Harahap,  Departemen Magister Akuntansi, Institut Bisnis Dan Informatika Kwik Kian Gie,  Indonesia
    Carmel Meiden,  Departemen Magister Akuntansi, Institut Bisnis Dan Informatika Kwik Kian Gie,  Indonesia
    106 - 114
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    DOI: https://doi.org/10.35137/jabk.v11i1.375

  • Sustainability Report Disclosure: Alat untuk Menipu atau Membangun Kepercayaan Stakeholder?

    Siti Nurlatifah,  Departemen Akuntansi Fakultas Ekonomi, Universitas Krisnadwipayana,  Indonesia
    115 - 127
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    DOI: https://doi.org/10.35137/jabk.v11i1.354

  • Sustainable Financial Governance : Tax Collection and Moderating Role of Tax Avoidance in Cryptocurrency Asset English

    Komang Widhya Sedana Putra P sedana,  Universitas Pendidikan Nasional,  Indonesia
    128 - 134
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    DOI: https://doi.org/10.35137/jabk.v11i1.319
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