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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 20 Documents
 1   2 
Search results for , issue "Vol 4, No 1 (2018): Mei" : 20 Documents clear
ANALISIS PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING DAN PENGARUHNYA TERHADAP LABA YANG DIHASILKAN PADA UD MAJU sari, yunita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.96 KB) | DOI: 10.31289/jab.v4i1.1549

Abstract

ABSTRACTCost plus pricing method with full costing approach is one of the many methods used by the company in determining the selling price because it is considered as an easy method to understand. Cost plus pricing method with full costing approach also take into account all expenses incurred to produce a product either variable cost or fixed cost. The purpose of this research is to help UD Maju in determining the selling price and to know the amount of profit obtained by UD Maju during January 2018. This research was conducted on one of Small Medium Enterprises which is UD Maju which is located at Jalan Titi Papan Gang Pemuda, Sei Sikambing D , Medan managed by Mr. Suparman. The type of data used is primary data that is data obtained through observation and interview. Data analysis method used is descriptive quantitative that is managing data in the form of numbers. Based on the results of the research note that UD Maju has not done the calculation of cost of production and selling price. The selling price set by UD Maju is smaller than the selling price calculated using cost plus pricing method with full costing approach. From the results of the study, it can be concluded that during this UD Maju suffered losses Keywords: Cost Plus Pricing, Full Costing, Selling Price, Profit.
PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN Listiorini, lISTIORINI
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.521 KB) | DOI: 10.31289/jab.v4i1.1503

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi  terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi  berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansi  berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. 
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen Nurafika, Rika Ayu
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.919 KB) | DOI: 10.31289/jab.v4i1.1532

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
ANALISIS PERHITUNGAN KOMISI AGENT ASURANSI PADA PT.GENERALI LIFE INSURANCE CABANG MEDAN Sutrisno, Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.297 KB) | DOI: 10.31289/jab.v4i1.1544

Abstract

ABSTRACT            A commission calcuation is very important for the company to know the performance of the agent. In addition, the calculation of the commission aims to know the commission of insurance agents on PT.GENERALI Life Insurance. In the calculation of the company’s commission using the method based on working time so that obtained more accurate, fast, precise in reducing the risk of calculating the commission. The type of data used in this study are primary and secondary data, and data sources used in the form of internal and external. Dat collection methods used are field research and library research. Method of data analysis used quantitative descriptive method. Seen from the results of research used by the author, the conclusion that PT.GENERALI Life Insurance has a commission calculation taht is very appropriate with the agent. However, the lack of detailed calculation of commisions makes the agent feel less satisfied. After analyzed the commission calculation has additional reward again so that agent/marketer can motivate himself to achieve the target company. Keywords : Insurance Agent Commission
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di BEI Hsb, Mardiyana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.142 KB) | DOI: 10.31289/jab.v4i1.1533

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
Analisis Tingkat Kesehatan Bank Dengan Metode CAMEL Pada PT. Bank Artos Indonesia Tbk, Periode 2014-2017 Syahputra, Randi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.94 KB) | DOI: 10.31289/jab.v4i1.1546

Abstract

Kesehatan Bank, Rasio CAMEL
ANALISIS METODE ECONOMIC VALUE ADDED UNTUK MENILAI KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA Hefrizal, Muhammad
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.333 KB) | DOI: 10.31289/jab.v4i1.1552

Abstract

AbstrackEVA is one method that measures the companys financial performance to determine the added value, the added value is used by the owners of capital as a reference in determining the investment in a particular company. The benefits of EVA as a benchmark in assessing the financial performance of capital owners who are interested in investing capital in the company. The purpose of the authors conducted this study is to determine the financial performance of companies using EVA method showed positive or negative development in the period 2014 - 2016. This study uses descriptive quantitative analysis method. Methods of data analysis in the form of numbers which are then described as the cause of the variables of the study. The result of EVA method analysis to measure financial performance shows positive development within 3 years ie EVA> from 0, hence has happened value added economics and company financial performance can be said good. Keywords: Economic Value Added, Financial Performance AbstrakEVA merupakan salah satu metode yang mengukur kinerja keuangan perusahaan untuk menentukan nilai tambah, yang nilai tambah tersebut digunakan oleh para pemilik modal sebagai acuan dalam menentukan investasi pada perusahaan tertentu. Manfaat dari EVA sebagai tolak ukur dalam menilai kinerja keuangan terhadap para pemilik modal yang berminat menginvestasikan modalnya di perusahaan. Adapun tujuan penulis melakukan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan dengan menggunakan metode EVA menunjukkan perkembangan positif atau negatif pada periode 2014 – 2016. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Metode analisis data dalam bentuk angka yang kemudian dideskripsikan sebab akibat terjadinya variabel penelitian tersebut. Hasil analisis metode EVA untuk mengukur kinerja keuangan menunjukkan perkembangan yang positif dalam waktu 3 tahun yakni EVA > dari 0, maka telah terjadi nilai tambah ekonomis dan kinerja keuangan perusahaan dapat dikatakan baik. Kata Kunci : Economic Value Added, Kinerja Keuangan
PENERAPAN PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH FINAL ATAS JASA KONSTRUKSI e-SPT MASA 2017 Anauskah, Daniela
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.674 KB) | DOI: 10.31289/jab.v4i1.1523

Abstract

This study aims to assist the company in applying Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) for construction services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT Period 2017. The period of this study starts from July to September. In this research the researcher use primary data type and secondary data, internal data source, action research type, interview data collecting technique, documentation and library research, and descriptive data analysis method with qualitative approach. Based on the results of the study, Implementation of Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) on Construction Services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT 2017 is in accordance with the provisions of taxation Income Tax Law. 36 Year 2008. WIKA-HUTAMA JO impose tax rate in accordance with the provisions of applicable tax rates. Then WIKA-HUTAMA JO creates a list of proof of deduction and fills correctly and complete evidence of withholding of Income Tax Article 4 Paragraph (2) of Construction Services in accordance with the forms and fields specified by the Director General of Taxes. Deposit of Income Tax Article 4 Paragraph (2) of the Construction Service shall be made before the deadline of the withholding of income tax to the state treasury. Reporting of Income Tax Article 4 Paragraph (2) for Construction Services shall also be made before the deadline for reporting the Income Tax Article 4 Paragraph (2) to the Tax Office.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Murni, Mayang
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1188.879 KB) | DOI: 10.31289/jab.v4i1.1530

Abstract

The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The gathered data were analyzed by using multiple linear regression analysis and path analysis with an SPSS 21 software program. The result of the research showed that ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level.
Analysis of Factors Affecting Dividend Policy Ginting, Wenny Anggeresia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1038.254 KB) | DOI: 10.31289/jab.v4i1.1431

Abstract

Dividend policy is the companys decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.Keywords : Profitability; Cash flow; Leverage; Dividend Policy

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