cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota medan,
Sumatera utara
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
 11   12   13   14   15 
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 2015 Desi Ika; Listiorini Listiorini
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.v3i1.421

Abstract

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV
PENERAPAN E-FILING, E-BILLING DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MEDAN POLONIA Syamsul Bahri Arifin; Indra Syafii
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.v5i1.1979

Abstract

This study aims to determine and analyze the effect of the application of e-filling, e-billing and tax audit on individual taxpayer compliance in Medan Polonia KPP. The sample used in this study as 100 Individual taxpayers in the Polonia Medan Primary Tax Office area. This study uses a quantitative analysis method that explains the state of the variables studied using statistical data. All indicators from this study should pass the validity test and data reality, the classical assumption test and final hypothesis test. The results of this study indicate that there are insignificant effects from free variables in the form of the application of e-filing, application of e-billing and tax audits of individual taxpayer compliance at Medan Polonia Tax Office. The ability of the three independent variables in explaining the dependent variable is very small, which is only 3% while the remaining 97% is explained by other variables were not included in this research model.
ANALISIS PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING DAN PENGARUHNYA TERHADAP LABA YANG DIHASILKAN PADA UD MAJU yunita sari
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.v4i1.1549

Abstract

ABSTRACTCost plus pricing method with full costing approach is one of the many methods used by the company in determining the selling price because it is considered as an easy method to understand. Cost plus pricing method with full costing approach also take into account all expenses incurred to produce a product either variable cost or fixed cost. The purpose of this research is to help UD Maju in determining the selling price and to know the amount of profit obtained by UD Maju during January 2018. This research was conducted on one of Small Medium Enterprises which is UD Maju which is located at Jalan Titi Papan Gang Pemuda, Sei Sikambing D , Medan managed by Mr. Suparman. The type of data used is primary data that is data obtained through observation and interview. Data analysis method used is descriptive quantitative that is managing data in the form of numbers. Based on the results of the research note that UD Maju has not done the calculation of cost of production and selling price. The selling price set by UD Maju is smaller than the selling price calculated using cost plus pricing method with full costing approach. From the results of the study, it can be concluded that during this UD Maju suffered losses Keywords: Cost Plus Pricing, Full Costing, Selling Price, Profit.
LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Harry Perdamenta
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.v2i2.245

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Laba Akuntansi dan Arus Kas Operasi secara parsial dan simultan terhadap Harga Saham pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan otomotif di Bursa Efek Indonesia periode 2011 sampai 2014 yang dijadikan sampel penelitian. Sampel penelitian ini diperoreh 10 perusahaan yang terseleksi menggunakan Purposive Sampling dengan kriteria tertentu. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Variabel yang digunakan dalam penelitian ini yaitu variabel dependen (Harga saham) dan variabel independen (laba akuntansi dan arus kas operasi). Teknik pengumpulan data dalam penelitian ini adalah teknik dokumentasi.Teknikanalisis data yang digunakan dalam penelitian ini adalah model analisis regresi berganda (linear), uji asumsi klasik, dan uji hipotesis.Dalam menganalisis data, peneliti menggunakan program SPSS versi 19.00. Hasil penelitian secara parsial menunjukkan bahwa laba akuntansi tidak berpengaruh terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI), namun arus kas operasi berpengaruh signifikan terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI).Secara simultan laba akuntansi dan arus kas operasi tidak berpengaruh signifikan terhadap harga saham pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI).Kata Kunci: Laba akuntansi, Arus kas operasi dan Harga Saham
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.
PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI Ratna Sari Dewi; Sriwardani Sriwardani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1238

Abstract

The objective of this research’s to understand and analyze Foreign Investment, Domestic Investment and locally-generated revenue significantly affect the economic growth in indonesia’s provincial goverment. The population was 34 province in Indonesia since 2013 to 2015. The 33 sample was chosen using Purposive Sampling Sechnique. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that Foreign Investment, Domestic Investment and locally-generated revenue has a significant and positive influence either it’s partially or simultaneously.Keywords: Foreign Investment, Domestic Investment, locally generated revenue, economic growth.
ANALISIS RASIO EFISIENSI BIAYA OPERASIONAL PERUSAHAAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KOSUMSI DI BURSA EFEK INDONESIA (BEI) Dedy Tarigan
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.v1i1.94

Abstract

ABSTRAK            Penelitian ini bertujuan untuk mengetahui apakah biaya operasional telah efisien pada perusahaan manufaktur sektor industri barang kosumsi di Bursa Efek Indonesia (BEI).Penelitian ini menggunakan metode penelitian deskriptif. Jenis data yang digunakan adalah data sekunder yaitu berupa data dari laporan keuangan perusahaan. Data yang dikumpulkan, dianalisis dengan metode analisis data deskriptif untuk dapat mendeskripsikan maupun menggambarkan data yang terkumpul sebagaimana adanya tanpa membuat kesimpulan yang berlaku umum.    Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya operasional yang digunakan perusahaan dalam usaha mencari laba telah efiesien. Penelitian ini dilakukan pada perusahaan-perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek Indonesia (BEI). Kata kunci: Analisis Rasio Efisiensi Biaya Operasional  ABSTRACTThis study aims to determine whether the operational costs have been efficient at manufacturing sector kosumsi goods industry in Indonesia Stock Exchange (IDX). This study used a descriptive research method. Types of data used are secondary data in the form of data from the company's financial statements. The data collected, analyzed with descriptive data analysis methods to be able to describe and illustrate the data collected as it is without making generally accepted conclusions.The purpose of this study was to determine whether the operating costs used by the company in business for profit has efiesien. This research was conducted on companies manufacturing consumer goods industry sector in Indonesia Stock Exchange (IDX). Keywords: Operational Cost Efficiency Ratio Analysis
PENGARUH PAJAK DAERAH DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI SUMATERA UTARA Puja Rizqy Ramadhan
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.v5i1.2455

Abstract

This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.
PENGARUH ALOKASI DANA DESA TERHADAP KEMISKINAN : STUDI KASUS DI PROVINSI SUMATERA UTARA Ratna Sari Dewi; Ova Novi Irama
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.v4i2.1513

Abstract

Abstrak Penelitian ini  bertujuan untuk mengetahui dan menganalisis Alokasi Dana Desa berpengaruh terhadap Kemiskinan di Pemerintah Desa Provinsi Sumatera Utara menurut Kabupaten/Kota. Populasi penelitian sebanyak 81  pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/kota sejak tahun 2014 – 2016. Sampel yang dipilih dengan menggunkaan metode purposive sampling yaitu dengan kriteria yang dimiliki yaitu adanya data laporan APBDes dan tingkat kemiskinan pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/Kota secara berturut-turut selama 3 tahun berjumlah 81 Kabupaten/Kota.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan  menggunakan uji regresi sederhana. Data diolah dengan  menggunakan program SPSS 22. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berpengaruh positif secara signifikan. Kesimpulan hasil penelitian, alokasi dana desa  yang merupakan salah satu pendapatan desa memiliki pengaruh dalam mengentaskan kemiskinan di pemerintah desa. Kata Kunci : Alokasi Dana Desa, Kemiskinan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN Susi Handayani
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.v1i2.1726

Abstract

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.

Page 13 of 41 | Total Record : 405

 11   12   13   14   15 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): November 2025 Vol. 11 No. 1 (2025): Mei 2025 Vol. 10 No. 2 (2024): November 2024 Vol. 10 No. 1 (2024): Mei 2024 Vol. 9 No. 2 (2023): November 2023 Vol. 9 No. 1 (2023): Mei 2023 Vol. 8 No. 2 (2022): November 2022 Vol 8, No 1 (2022): Mei 2022 Vol. 8 No. 1 (2022): Mei 2022 Vol 7, No 2 (2021): November 2021 Vol. 7 No. 2 (2021): November 2021 Vol. 7 No. 1 (2021): Mei 2021 Vol 7, No 1 (2021): Mei 2021 Vol 6, No 2 (2020): November 2020 Vol. 6 No. 2 (2020): November 2020 Vol 6, No 1 (2020): Mei 2020 Vol. 6 No. 1 (2020): Mei 2020 Vol 5, No 2 (2019): November Vol. 5 No. 2 (2019): November Vol 5, No 1 (2019): Mei Vol 5, No 1 (2019): Mei Vol. 5 No. 1 (2019): Mei Vol 4, No 2 (2018): November Vol 4, No 2 (2018): November Vol. 4 No. 2 (2018): November Vol 4, No 1 (2018): Mei Vol. 4 No. 1 (2018): Mei Vol 4, No 1 (2018): Mei Vol 3, No 2 (2017): November Vol. 3 No. 2 (2017): November Vol 3, No 2 (2017): November Vol 3, No 1 (2017): Mei Vol 3, No 1 (2017): Mei Vol. 3 No. 1 (2017): Mei Vol 2, No 2 (2016): November Vol. 2 No. 2 (2016): November Vol 2, No 2 (2016): November Vol 2, No 1 (2016): MEI Vol 2, No 1 (2016): JURNAL AKUNTANSI DAN BISNIS MEI Vol. 2 No. 1 (2016): Mei Vol 2, No 1 (2016): MEI Vol. 1 No. 2 (2015): November Vol 1, No 2 (2015): NOVEMBER Vol 1, No 2 (2015): NOVEMBER Vol 1, No 1 (2015): Mei Vol. 1 No. 1 (2015): Mei Vol 1, No 1 (2015): Mei More Issue