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All Journal Jurnal Ilmiah Wahana Akuntansi Journal of Economic and Business (JEB)
Bonifasius Hamonangan Tambunan
Universitas HKBP Nommensen
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Accounting for the Global Economy: Is National Regulation Doomed to Disappear? Bonifasius Hamonangan Tambunan; Budi Anshari Nasution; Halomoan Sihombing; Iskandar Muda
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.606 KB) | DOI: 10.21009/wahana.12.022

Abstract

Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.
Pengaruh Dana Pihak Ketiga, LDR, BOPO Terhadap ROA Pada Bank Umum Swasta Nasional Periode 2012-2016 Bonifasius Hamonangan Tambunan
Journal of Economic and Business Vol 1 No 2 (2020): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v1i2.206

Abstract

This research was conducted to examine the effect of Third Party Funds (DPK), Loan to Deposit Ratio (LDR) and Operational Cost of Operating Income (BOPO) on Return on Assets (ROA). This research is a quantitative study that is research data in the form of numbers or qualitative data called scoring. The data used in this study was obtained from the annual Publication Financial Reports of the Public Banking that were listed on the Indonesia Stock Exchange for the 2012-2016 period published by Bank Indonesia. After going through the purposive sample stage, the samples used were 9 companies as observations go public banking listed on the IDX. The method used in this research is multiple regression analysis. The results obtained indicate that DPK does not significantly affect ROA. LDR and BOPO significantly influence ROA. Keyword: Third Party Funds (DPK), Loan to Deposit Ratio (LDR), Operational Income Operating Cost (BOPO), Return on Asset (ROA).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION TERHADAP KINERJA MANAJERIAL Bonifasius Hamonangan Tambunan
Journal of Economic and Business Vol 2 No 1 (2020): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v2i1.469

Abstract

The purpose of this study was to determine and analyze the effect of budgetary participation and job relevant information on managerial performance at PT. Taspen (Persero) Medan City. In this study, using a saturated sample of 31 people. The approach used is quantitative by processing the data obtained from the questionnaire after first being transformed into numeric data using a Likert scale. The data were processed using SPSS 23.0 software. The analysis used is multiple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. Hypothesis testing consists of f test (simultaneous test), t test (partial test) and determinant coefficient test (R2). The results showed that there was no partially significant influence of the budgetary participation variable on managerial performance. There is no partially significant influence of the job relevant information variable on managerial performance. Keywords: Budgetary Participation, Job Relevant Information and Managerial Performance
ANALISIS FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA PT. BANK PERKREDITAN RAKYAT NUSANTARA BONA PASOGIT 20 DELI TUA Bonifasius Hamonangan Tambunan
Journal of Economic and Business Vol 2 No 2 (2021): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v2i2.562

Abstract

Salah satu industri perbankan yang terdapat di Indonesia adalah Bank Perkreditan Rakyat (BPR). PT. BPR Nusantara Bona Pasogit 20 Deli Tua adalah salah satu dari lembaga yang menyediakan jasa kredit. Dari kegiatan pelayanan jasa kredit tersebut dapat menyebabkan timbulnya piutang. Pada saat perusahaan perbankan melakukan pemberian kredit maka akan timbul yang disebut piutang. Apabila piutang tersebut tidak dapat dibayarkan atau terjadi kemungkinan debitur bangkrut atau menghilang, maka akan mengakibatkan munculnya piutang tak tertagih. Penelitian ini adalah penelitian deskriptif kualitatif dengan metode pengumpulan data yang digunakan adalah metode kuesioner dan dokumentasi. Metode kuesioner dilakukan dengan cara memberi seperangkat pertanyaan-pertanyaan atau pernyataan tertulis kepada responden untuk dijawab. Yang terdiri dari 20 orang karyawan pada PT. BPR Nusantara Bona Pasogit 20 Deli Tua. Metode pengumpulan data dengan cara dokumentasi merupakan suatu teknik pengumpulan data yang dilakukan meneliti, mengumpulkan,serta menganalisis dokumen perusahaan yaitu data ikhtisar piutang usahatahun 2017-2019. Hasil penelitian menunjukkan, faktor-faktor penyebab piutang tak tertagih pada PT. BPR Nusantara Bona Pasogit 20 Deli Tua yaitu pada faktor internal dan faktor eksternal. Pada faktor internal yaitu konsentrasi piutang pada sekelompok pengguna jasa atau sektor usaha yang tinggi, lemahnya perusahaan mendeteksi timbulnya piutang tak tertagih termasuk mendeteksi arah perkembangan arus kas atau debitur lama dan kelemahan dalam melakukan pembinaan dan monitoring kredit. Hanya pada faktor eksternal yang disebabkan yaitu kegagalan debitur pada bidang usaha atau perusahaan debitur yang lain, munculnya kejadian diluar kekuasaan debitur, misalnya perang, bencana alam, penyelewengan yang dilakukan nasabah dengan menggunakan dana kredit tersebut tidak sesuai dengan tujuan penggunaan, dan adanya unsur ketidaksengajaan, misalnya bencana alam, ketidakstabilan perekonomian Negara sehingga inflasi tinggi. Kata Kunci : Piutang Tak Tertagih, Faktor Penyebab Piutang Tak Tertagih.
ANALISIS PELAKSANAAN KAS KECIL (PETTY CASH) PADA PT DELI JAYA SAMUDERA Bonifasius Hamonangan Tambunan; Jhon Feliks Simanjuntak
Journal of Economic and Business Vol 3 No 1 (2021): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v3i1.701

Abstract

This research is a qualitative descriptive research with data collection methods used are interviews, documentation, and observation. The interview method was carried out by conducting questions and answers with related parties and related to the implementation of petty cash. The documentation method is a data collection technique that is carried out by researching, collecting, and analyzing company documents. The observation method is carried out directly on the company by collecting data related to the implementation of petty cash recording. The results showed that in the implementation of petty cash at PT. Deli Jaya Samudera is carried out using the fixed fund method. However, replenishment of petty cash funds is carried out when the petty cash balance is depleted without waiting until the end of the period to be replenished which is not in accordance with the method used. And in the implementation of petty cash, the company treasurer also holds a petty cash fund which can make the company treasurer work more.
Co-Authors Budi Anshari Nasution Halomoan Sihombing Iskandar Muda Jhon Feliks Simanjuntak