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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 10 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2016): Mei" : 10 Documents clear
PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN Inda Yuni Arditha; Rosmaini Rosmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1709

Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.
ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1711

Abstract

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah
FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING Fitri Apriani; Syafrida Hani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1712

Abstract

The purpose of this study to examine the factors that influence faktr wajibpajak individual behavior towards the use of e-filing on STO Medan Belawan. Methods of sample selection using a convenience sampling. From the results of the test T is known that the technology readiness variables significantly influence the use of e filling, while the security and confidentiality of variables, perceived usefulness and ease of no significant impact on the use of e-filing. From the results of the F test found no effect of technology readiness, security and confidentiality, perceived usefulness, and perceived ease of the use of e-filing on STO Medan Belawan.
ANALISA FAKTOR ADVERTISING DAN DIRECT MARKETING TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE APPLE Putra Chairy
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1713

Abstract

This study is based on the premise that the importance of increasing sales by maximizing purchasing decisions. Factors that influence purchasing decisions are advertising (advertising) and direct marketing (direct marketing). Therefore, this study aimed to analyze the influence of advertising and direct marketing to the buying decision is made on a Smartphone Apple.Penelitian University student Amir Hamzah Medan.This type of research is using associative approach, the research data is primary data and secondary data. This study population mahas wearing Apple Smartphone, the sample of 52 respondents. Data analysis using multiple linear regression test.The results obtained as well as a conclusion of this study were: advertising (advertising) positive and significant impact on purchasing decisions, and direct marketing (direct marketing) positive and significant effect on purchasing decisions either partially tested or tested simultaneously. The researchers suggest that companies should be able to maximize efforts to improve purchasing decisions on sales.
PENGARUH KOMPETENSI, INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT PADA PEMERINTAH KOTA MEDAN Lutfriansyah Lutfriansyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1715

Abstract

This study examined the effect of competence, independence and motivation to audit quality in inspectorate officials in the city government field, a phenomenon that occurs in the city inspectorate field are their findings that should be discovered and disclosed by the inspectorate but not found by the Inspectorate but found by the BPK. The population of this study was 32 officers inspectorate, and the sampling technique used is saturated sample, thus the total sample of 32 people. The data used is primary data, and a model of data analysis used is multiple regression analysis and classical assumption test. The results of this study indicate that partial competence positive effect on audit quality, independence, positive effect on audit quality, motivation positive effect on audit quality and competence, independence and motivation simultaneously affect the quality of the audit
PERANAN INTERNAL AUDIT DALAM MENGATASI DAN MENGUNGKAPKAN PRAKTEK KECURANGAN PADA PT. BANK MANDIRI Tbk KANWIL I MEDAN Veby Zoraya Fikri Lubis; Ahmad Prayudi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1716

Abstract

This study aims to determine the role of internal audit in PT. Bank Mandiri Tbk regional office I Medan to express and cope with fraudulent practices. Whether the auditor has an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan or not. The method used is descriptive method, a method where researchers collect research data and other literature and then expound to know the research problem and find solutions. Data collected by interview, documentation, and distributing questionnaires to 20 employees of the Internal Audit Unit (IAU) PT. Bank Mandiri Tbk regional office I Medan. The questionnaire was tested for validity and reliability by using Cronbach's Alpha method. The results of this study indicate that the internal audit, otherwise known as SPI in SOEs, have an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan.
PENGARUH CUSTOMER VALUE TERHADAP KEPUASAN NASABAH PADA PT. BANK TABUNGAN NEGARA (PERSERO), Tbk (STUDI KASUS CABANG PEMBANTU H. M. YAMIN MEDAN) Dewi Budhihartini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1717

Abstract

PT.Bank National Savings (Persero), Tbk was originally commissioned by the Indonesian government to be the only bank that handles the distribution of the mortgage (Housing Loan) to the lower middle class society is through a simple home mortgage and mortgage the house is very simple. However, with the change in government policy Indonesia, where all the banks are allowed to distribute mortgages, Bank BTN shifting business focus so that Bank BTN had to face competition from other banking institutions to foster positive values to its customers. This study is based on the premise that the importance of customer satisfaction to improve corporate profitability variables mepengaruhi tehadap customer satisfaction adalahNilai customer (customer value) that is the perception of the value derived from the performance attributes of products (savings), which consists of the value of the performance attributes of the product (benefit from interest rates, the benefits of the transaction tool functions, function pemindahanbukuan, and multipurpose savings), the value of the service (speed of service, professionalism of the staff, comfort, information, interactive relationship, a gift) and corporate image.This study focused research on customer satisfaction savings god Batara by reason of savings is a type of savings is the most preferred by customers PT.Bank National Savings (Persero), Tbk Kacapem M.Yamin.Jenis this research using associative approach, the research data is primary data and secondary data. The study sample as many as 99 respondents. Data analysis using multiple linear regression test.From the regression equation known customer value consists of the value of money, performance value, emotional valuee positive and significant impact on customer satisfaction PT. State Savings Bank (Persero) either partially or simultaneously.
ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Sari Bulan Tambunan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1718

Abstract

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.
IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Liza Novietta; Ruswan Nurmadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1719

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. PERUSAHAAN GAS NEGARA (PGN) Tbk. MEDAN Reviwya Gesti Paningrum; Ali Usman
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1721

Abstract

This study aims to determine whether implementation of good corporate governance can increase financial kineja at PT. National gas Company. The population in this study are all implementation of good corporate governance in improving financial performance at PT. Perusahaan Gas Negara, samples are Implemnetasi Good Corporate Governance in improving financial performance. Perusahaan Gas Negara Tbk. 2012-2014 year, type of data used in this study using quantitative and qualitative data type, source data used in this research is secondary data, the data collection techniques in this study using interview techniques and Documentation, Technical Analysis of the data used is Descriptive Analysis , Research Shows that PT. National Gas Company has implemented good corporate governance Good with achieving value 92.14%, but in terms of financial performance as measured by the ratio of Return On Equity (ROE) impairment in current year profit amounted to 17.43%.

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