JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
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.
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<![CDATA[ANALISIS RASIO UTANG ATAS MODAL DAN UKURAN PERUSAHAAN TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ahmad Prayudi]]>;
<![CDATA[Nur Ilhammi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1723
<![CDATA[Manufactury industry is the industry which produce unready-made goods tobe ready made goods. Manufactury industry has role in economy of the country. But the growth of economy fluctuation can not be avoided which causes influence on the company’s stability that can be seen from the financial statement.This research has the direction to analyse debt to equity ratio and firm size to the stock return in manufacture company which is listed in Indonesia Stock Exchange. Data is taken from the publication financial statement which is gotten from www.idx.co.id for the periode 2010-2013. The population in this research is all the manufacture companies from sub sector of consumtion goods which are 36 companies and the samples with purposive sampling methode are 13 companies. The Analysis of data used is statistic descriptif analysis and multiple linear regression analysis to get the description spreadly about the correlation among variabels.The result of this research shows that debt to equity ratio influential positif and not significant to stock return. Meanwhile, firm size influential positif and significant to stock return.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN ]]>
<![CDATA[Susi Handayani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1726
<![CDATA[This study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesia's economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumer's decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.]]>
<![CDATA[PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN ]]>
<![CDATA[Zainal Abidin]]>;
<![CDATA[Yulianty Yulianty]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1727
<![CDATA[The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.]]>
<![CDATA[PENGARUH CITRA MEREK DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN POLIS ASURANSI ]]>
<![CDATA[Ridho Pahlawan Tobing]]>;
<![CDATA[Lila Bismala]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1728
<![CDATA[The aim of this research was to determine the effect of brand image and advertising on consumer purchasing decisions are made. The results showed that there is influence between the variables of brand image on purchase decisions of customers insurance policy. The second hypothesis is rejected, there is no influence of advertising on purchase decisions of insurance policies. The third hypothesis is accepted, that there is a positive influence between the brand image and the negative impact of advertising on purchase decisions of insurance policies.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA BPJS KETENAGAKERJAAN CABANG BELAWAN ]]>
<![CDATA[Faustyna Faustyna]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1729
<![CDATA[Performance is an overview of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization that poured through the organization's strategic planning. Companies should establish performance standards to its employees, especially in the factors that affect the performance. The purpose of this study is per first to investigate the influence of organizational culture on performance, both to determine the effect on the performance of the work ethic, and the third to know the influence of organizational culture and work ethic together on employee performance on BPJS Employment Branch Belawan. The method in this study using a quantitative approach. With this type of associative research. The sample used is an overall object of the study population numbering 33 people. Collecting data in this study using a questionnaire / questionnaire with Likert scale. Based on research results by using the t test explains that there is a significant influence of organizational culture on employee performance with the value t count> t table which significantly by 4,223> 2.04 with a significant 0,000 <0,05 and work ethic have a significant effect on performance employees with t count> t table which is equal to 4.910> 2.04 with a significant 0.000 <0.05. And there is the influence of organizational culture and work ethic together on employee performance based on test results conducted by F obtained F count> F table which amounted to 15.653> 3.32 using a 95% confidence level or α = 0.05.]]>
<![CDATA[PENERAPAN SYSTEM STANDAR COSTING SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT KEMAS ANUGERAH SWANTIKA MEDAN ]]>
<![CDATA[yulianty yulianti]]>;
<![CDATA[Retnawaty Siregar]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1730
<![CDATA[The purpose of this study was to obtain concrete evidence of the application of the standard fee as a means of controlling production costs at PT. Pack Award Swantika Medan. This research is a descriptive study. The type of data the researchers used in this research is quantitative data, while the source of the data obtained from secondary data. Data collection techniques that researchers use in this study are engineering documentation and interview techniques. To mendiskrispsikan results in this study, researchers used the analytical technique with the accounting approach by applying the standard cost system to control production costs.         Based on the formulation of the problem that has been raised is known that the company use the standards as a tool for planning and controlling production cost efficiently as possible to achieve the level that would maximize overall company operations and the presence of standard costs, expenses for the allocation of production costs at PT. Pack Award Swantika field can be controlled carefully.]]>
<![CDATA[PENGARUH PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM ]]>
<![CDATA[Hasbiana Dalimunthe]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1731
<![CDATA[This research about the effect of the price earnings ratio, the interest rate and the rate of inflation on the price of shares in a mining company listed on the Indonesia Stock Exchange in 2012-2014. The approach used in this study is the associative approach, whereas the type of data used in this research is quantitative data in the statement of financial statements of the years in 2012-2014, and Bank Indonesia’s report on the interest rate and the inflation rate. The sample in this research amounted to 21 companies. Data analysis techniques in this research using classic assumption test, hypothesis testing, linear regression, and test the coefficient of determination. Processing of the data in this research using the software program SPSS (Statistical Package for the Social Sciens) 17.0 for Windows.The results of this research prove that the partial price earnings ratio have a significant effect on stock prices, whereas the interest rate and the inflation rate negatively affect the share price. Simultaneously price earnings ratio, the interest rate and the inflation rate significantly affect stock prices.]]>
<![CDATA[PENGARUH BOARD COMPOSITION, MANAGEMENT OWNERSHIP DAN BANK SIZE TERHADAP PROFITABILITAS BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 ]]>
<![CDATA[Firman Syarif]]>;
<![CDATA[Yolanda Yosephine Zebua]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1732
<![CDATA[This research is aimed to investigate the effect of board composition which consists of commissioners and independent commissioners, management ownership, and bank size on bank profitability in banking companies listed in Indonesia Stock Exchange (IDX) during the period of study 2011-2014.               This research is a hypothesis testing research. The population of this research is all of the banking companies listed in Indonesia Stock Exchange (IDX) during the period of 2011-2014. The sampling method used is purposive sampling. The data used is secondary data and obtained from the Indonesia Stock Exchange (IDX) website. The research variables consists of bank profitability as dependent variable which is measured by Return On Asset (ROA). Independent variables are board composition, management ownership and bank size. Board composition consists of commissioners and independent commissioners. Commissioners is measured by total member of board of commissioners and independent commissioners is measured by total member of independent commissioners divided by total member of board of commissioners. Management ownership is measured by total stock of management ownership divided by all the total stock of company. Bank size is measured by logaritma natural of total asset from each banking companies. The analysis technique is multiple linear regression.              The result show that partially variables of commissioners, independent commissioners and management ownership has no effect to the bank profitability in banking companies, while bank size has effect to the bank profitability in banking companies. Simultaneously, the results show that the variables of commissioners, independent commissioners, management ownership and bank size has influenced to the bank profitability in banking companies.]]>
<![CDATA[STRATEGI GENERIK PORTER BAGI UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) (Studi Kasus: Pada UMKM Di Kabupaten Deli Serdang) ]]>
<![CDATA[Julita Julita]]>;
<![CDATA[Eka Nurmala Sari]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1733
<![CDATA[This study aims to find out the problems that often hinder the development of SMEs in Deli Serdang in competitive advantage, especially in the face of the MEA, it is necessary for a strategy for creating a competitive advantage in the era of the MEA. Many strategies to create competitive advantage and one generic strategy Porter. This strategy gives success in the company so that the researcher wants to adoption Porter generic strategies for SMEs, especially in Deli Serdang The object of this research is the small and medium-sized businesses (SMEs) in Deli Serdang. Data collection techniques using questionnaires and interviews / structured interviews and data analysis techniques using descriptive analysis techniques. The results showed that the strategy porter through indicators five forces porter which includes competition among similar companies, the threat of new entrants, threat of substitute products, bargaining power of buyers and the bargaining power of suppliers is still included in the category enough or moderate, indicating the presence of obstacles or problems faced by SMEs in Deli Serdang. Besides the five forces porter indicator, additional supporting indicators such as innovation and technological capabilities as well as the government's attention is also included in the category enough or moderate, indicating that the supporting indicators are still facing obstacles or problems]]>
<![CDATA[PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA ]]>
<![CDATA[Angelia Pribadi]]>;
<![CDATA[Rizky Fillhayati Rambe]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v1i2.1734
<![CDATA[This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant. ]]>
