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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 5 Documents
 1 
Search results for , issue "Vol. 10 No. 1 (2024): Mei 2024" : 5 Documents clear
Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government Putri, Nucke Febriana; Indriani, Rini; Rahmadini, Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.10791

Abstract

Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outlines this theory provides a disclosure. This research uses a survey approach with a quantitative method research type. The data collection technique uses secondary data with secondary data documentation instruments. The population in this study are 34 provinces in Indonesia in 2020-2022 which will be sampled. The data is processed using the panel data regression statistical method. The results showed that local own-source revenue and equalization funds had a positive and significant effect on capital expenditures in provinces in Indonesia. This indicates that local own-source revenues and equalization funds, which are the largest part of regional revenues, are very capable of influencing the allocation of capital expenditures.  
Financial Technology and Service Quality for Purchasing Decisions Through Customer Trust in Indonesian State-Owned Enterprise (BUMN) Syahrul Daffa, Mohammad; Maolana Hidayat, Agus
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.10982

Abstract

The rapid progress of the internet and technology continues to unfold, giving rise to innovations in various sectors dependent on these advancements. Financial technology is one such evolving technology in the current landscape. According to the theory, financial technology is defined as the application of technology aimed at enhancing the value of financial services and has the potential to increase customer trust through the development and provision of products. However, specific research on financial technology remains scarce. The focus of this research is to assess the influence of financial technology and service quality on purchasing decisions through customer trust. The research methodology employs a quantitative approach with the distribution of questionnaires. The sample for this study consists of 360 respondents, and the data analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study indicate that financial technology and customer trust significantly and positively impact purchasing decisions. Service quality also has a positive and significant effect on customer trust and purchasing decisions. However, financial technology and purchasing decisions do not exhibit a significant positive impact. The inclusion of the customer trust variable is considered crucial as it can mediate relationships with other variables.
Effectiveness of The Education Level, Understanding of Accounting and Work Experience on the Quality of Financial Statements in The MSMEs Indonesian Local Government Julita, Era; Dura, Justita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11319

Abstract

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that the presentation of financial statements poses its own problems for MSMEs. The purpose of this study is to determine the influence of education level, accounting understanding and work experience on the quality of financial statements produced by MSMEs in MaLang City. This research approach uses quantitative techniques and measures the results using the Likert scale sourced from questionnaire data. Using agency theory and stewardship theory. The sampling technique uses a purposive sampling method with predetermined criteria. The population of this study is MSMEs in Malang City, the number of respondents who filled out questionnaires that have been distributed through whatsapp grub assisted by the MSME cooperative office in Malang City 45 respondents but who met the criteria of 38 respondents. Using analysis techniques which include validity, reliability and hypothetical tests used are R tests and T tests with the help of SPSS 25 software. The results showed that 53.4% of the influence of the quality of MSME financial statements was influenced by the variables studied. Understanding accounting has a significant positive effect on the quality of financial statements, the level of education and work experience does not affect the quality of financial statements.
Demystifying Dividend Yield: Unveiling the Impact of Financial Metrics in Malaysia's Top 100 Ranked Companies Amir, Aliana Shazma; Quayyum, Che Muhammad; Md. Isa, Evawaynie Valquis; Zaidi, Zulaikha Rabitah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11677

Abstract

This research examines the complex link that exists between dividend yield and return on assets (ROA), audit quality, business size and liquidity among Malaysia's top 100 ranked companies in 2022. A statistically significant positive correlation has been shown between ROA and dividend yield, suggesting that increased profitability is generally associated with larger dividend yields. This research lends credence to the signaling theory, which holds that companies use their dividend policy to communicate to investors their financial stability and confidence. In a similar vein, there is a notable positive correlation between AQ and dividend yield, which emphasizes the importance of strong audit procedures in boosting investor trust and raising dividend payments. Additionally, the research reveals a noteworthy affirmative association between firm size and dividend yield, underscoring the influence of market capitalization on the determination of dividend policy. Consistent with signaling theory, larger corporations use dividends as a strategic way to communicate their commitment to shareholders because they are seen as more financially reliable. Furthermore, a strong positive correlation has been shown between liquidity and dividend yield, highlighting the crucial role liquidity plays in determining dividend payout policies and providing investors with a sense of financial safety. This study, which makes use of signaling theory, sheds light on how businesses strategically employ dividend policy to convey important information to the market, boosting investor confidence and improving market repute. The practical ramifications of these findings include enlightening investing strategies and giving investors insight into the factors influencing decisions about dividend policy. Theoretical contributions include deepening our understanding of the intricate relationship between dividend policy and financial indicators in the context of signaling theory and providing insightful information for further study.
Optimising Inventory Management Strategies for Cost Reduction in Supply Chains: A Systematic Review Olaniyi, Oluwadamilare Abiodun; Pugal , Paul Sundar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.11678

Abstract

This systematic review investigates and synthesises the complexities of optimising inventory management strategies for cost reduction in supply chains. The research utilised a systematic review methodology to comprehensively analyse inventory management strategies for cost reduction in supply chains, employing key search terms across databases such as PubMed, Scopus, and IEEE Xplore. A total of 50 journals were initially identified, followed by a rigorous screening process based on pre-defined criteria, including 23 relevant published articles written in English. Examining global supply chain dynamics and sector-specific challenges in local inventory management, the review proposes three key strategies: Just-in-Time (JIT) and lean inventory practices, advanced analytics and predictive modelling, and collaborative supply chain partnerships. Drawing on empirical evidence and sector-specific examples, the review demonstrates the effectiveness of these strategies in mitigating costs and enhancing overall supply chain efficiency. The policy implications underscore aligning business practices with proposed strategies, offering policymakers insights for formulating guidelines and incentives. Contributions to knowledge include a comprehensive framework for businesses to navigate contemporary supply chain challenges. At the same time, suggestions for further studies advocate for deeper explorations into emerging technologies and regional variations to refine and expand inventory management strategies.

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