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INDONESIA
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 405 Documents
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ANALISA RASIO KEUANGAN TERHADAP RETURN ON ASSET PADA SUBSEKTOR BANK YANG TERDAFTAR DI BEI Frima Lumbangaol; Windi Astria Trinanda; Putri Aprilia; Ckristina Meilinda Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2321

Abstract

This study aims to examine the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) partially and simultaneously to Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange for the 2012-2017 period. The research sample was obtained by 28 selected companies using purposive sampling with certain criteria. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques in this study are multiple analysis models (linear), classic assumption tests and hypothesis testing in analyzing research data. the results of the research partially show that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect while the BOPO has a negative but not significant effect on Return On Assets (ROA) on banking companies listed on the Indonesia Stock Exchange. Simultaneously the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange.
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.
PENGARUH STRATEGI PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA CARREFOUR CITRA GARDEN MEDAN Sri Hartini Sihaloho; Amrin Mulia Utama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 2 (2016): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i2.249

Abstract

Tujuan penelitian ini untuk mengetahui Pengaruh Periklanan, promosi penjualan danPenjualan tatap muka terhadap keputusan pemebelian konsumen pada Carrefour Citra GardenMedan.Jenis penelitian ini deskriptif adalah penelitian yang dilakukan untuk mengetahui nilaivariabel mandiri, baik satu variabel atau lebih (independen) tanpa membuat perbandingan, ataumenghubungkan dengan variabel yang lain. Populasi dalam penelitian ini berjumlah 1500 orang,dengan menggunakan rumus slovin yang di jadikan responden berjumlahh 94 orang. Hasilpenelitian dalam penelitian ini pada uji t periklanan dengan nilai thitung> ttabel (9,487 >1,661),kemudian variabel promosi penjualaan diperoleh thitung> ttabel (3,676>1,661) dan kemudianvariabel penjualan tatap muka diperoleh thitung> ttabel (4,713>1,661)Dengan demikian dapatdisimpulkan bahwa variabel variabel periklanan, promosi penjualan dan penjualan tatap mukasecara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen padaCarrefour Citra Garden Medan. nilai Fhitung>Ftabel (64,067>3.10) dengan hipotesis Ho ditolakdan Ha diterima. Sehingga dapat disimpulkan bahwa variabel periklanan, promosi penjualan danpenjualan tatap muka secara bersama-sama berpengaruh positif dan signifikan terhadapkeputusan pembelian konsumen pada Carrefour Citra Garden Medan. Koefisien determinasi (KD) = R2 x 100%, sehingga diperoleh KD = 67,0%. Angka tersebut menunjukkan bahwasebesar 67,0 % keputusan pembelian (variabel terikat) dapat dijelaskan oleh variabel periklanan,promosi penjualan, penjualan tatap muka. Sisanya sebesar 33,0% dipengaruhi oleh faktor-faktorlain yang tidak dijelaskan dalam penelitian iniKata Kunci : Periklanan, Promosi Penjualan, Penjualan Tatap Muka, KeputusanPembelian.
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 | 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. 
ANALISIS PERBEDAAN BEBAN STRESS PADA MAHASISWA LAKI-LAKI DAN PEREMPUAN YANG SEDANG MENYUSUN SKRIPSI Lila Bismala
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i1.98

Abstract

ABSTRAK Mahasiswa yang sedang menyusun skripsi tentu seringkali mengalami perasaan tertekan yang bermuara pada stress.  Keadaan ini akan berbeda antara mahasiswa laki-laki dan perempuan. Penelitian ini bertujuan untuk mengetahui perbedaan stress antara mahasiswa laki-laki dan perempuan yang sedang menyusun skripsi.  ABSTRACTStudents who are preparing thesis certainly often experience feelings of distress that leads to stress. This situation will be different between male students and female. This study aims to determine the stress difference between male students and female who was writing his thesis.
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.
EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA sari nuzullina rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1816

Abstract

Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO         
PENERAPAN SYSTEM STANDAR COSTING SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT KEMAS ANUGERAH SWANTIKA MEDAN yulianty yulianti; Retnawaty Siregar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1730

Abstract

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.
KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Liza Novietta; Kersna Minan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.447

Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
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.

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