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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 18 Documents
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Search results for , issue "Vol 5, No 2 (2019): November" : 18 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA Yani Suryani; Desi Ika
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2642

Abstract

This study aims to know the effect of the determinant variables on profit growth in Islamic commercial banks in Indonesia. During the period of financial crisis in 1997 Islamic banks were still able to show relatively better performance compared to conventional banking institutions. Due to the lower distribution of non-performing loans (non-performing loans) to the Islamic banks and no negative spreads in their operational activities, this condition as well as profit growth generated by Islamic banks. This study analyzes the effect of Net Operational Income (NOI), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and operational costs to operational income (BOPO) both partially or simultaneously on the Profit Growth of Islamic commercial banks in Indonesia in the 2016-2018 period. The type of research is associative, secondary data sources and data are analyzed quantitatively. The results of this study indicate that partially Net Operating Income (NOI) affects the profit growth of Islamic Commercial Banks in Indonesia. For simultaneous testing the overall determinant variable does not affect earnings growth at Islamic Commercial Banks in Indonesia.
PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
FAKTOR-FAKTOR KUALITAS PEMERIKSAAN PADA PERUM BULOG DIVISI REGIONAL SUMATERA UTARA M. Firza Alpi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2673

Abstract

This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.
PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA Moh. Baqir Ainun
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2496

Abstract

This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.
PENGARUH PARTISIPASI, KEJELASAN SASARAN, GROUP COHESIVENESS DAN INFORMASI ASIMETRI ANGGARAN TERHADAP BUDGETARY SLACK DI SELURUH KECAMATAN KOTA MEDAN Anggi Pratama Nst; Misna Kiyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2677

Abstract

This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.
BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2577

Abstract

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.
KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT Fitri Yani Panggabean
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2692

Abstract

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement.  The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.
DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS? Mimar Husnaliana Dinca; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2633

Abstract

This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness.

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