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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Enrichment : Journal of Management Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan International Journal of Applied Finance and Business Studies Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal Of Human And Education (JAHE) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Indonesian Research Journal on Education Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Journal of Business Management and Economic Development Nanggroe: Journal of Scholarly Service Jurnal Global Ilmiah International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Nommensen Multidisciplinary Indonesian Center Journal Jurnal Akuntansi
Hasbiana Dalimunthe
Universitas Medan Area, Medan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan Hasbiana Dalimunthe; Aditya Amanda Pane
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1698

Abstract

This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District) Yuni Syahputri; May Hana Bilqis R; Hasbiana Dalimunthe; Hesti Sabrina; Sari Nuzullina Rahmadhani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 1 (2019): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i1.178

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.
The Implementation of Liability Accounting on Managerial Performance in PT. Telkom Tbk, Medan Branch Yuni Syahputri; Teddi Pribadi; Hasbiana Dalimunthe
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1199

Abstract

This study aims to examine the effect of the application of responsibility accounting on managerial performance. The sample used in this study were 35 respondents. Data obtained by purposive sampling method. Data collection was carried out using a questionnaire. A total of 35 questionnaires were sent and 35 questionnaires were returned. The research hypothesis was tested using a simple regression method with the help of SPSS (Statistical Product and Service Solutions). Based on the results of this study, it can be concluded that the application of responsibility accounting has a significant effect on managerial performance.
Co-Authors Aditya Amanda Pane Anggriani, Eli Putri Annisa Putri Desy Astrid Anindya Elvira, Bella Enyvia Natania Siagian Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Gurusinga, Karolin Stevani Br. Habibie, Muhammad Hasugian, Diana Syahfitri S. Hesti Sabrina Indawati Lestari Indi Fadliah Lestari Simbolon, Mega Linda Lores Lores, Linda May Hana Bilqis, May Hana Mhd. Ansor Lubis Mita Wulandari Muzdalifa, Yayang Nababan, Fitrika Purba, Rophita Sonia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Retnawati Siregar Retnawati Siregar Rezeilina, Diana Sagala, Indah Cahya Simamora, Lestarina Siregar, Akbar Tambunan, Putri Desy Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Yanita Paulina Br Sebayang Yuni Syahputri