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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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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 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.426

Abstract

This research is to find out and analysis the influence of PMA, PMDN, and PAD and the significant to the economic growth in Indonesia. The population are 34 province since 2013-2015. Samples that is chosen with purposive method and using SPSS as the tools. The results show that PMA, PMDN and PAD have positive influence with significant both partial or simultaneous.Keywords: PMA, PMDN, PAD and economic growth
PENGARUH REMUNERASI DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KEJAKSAAN NEGERI MEDAN Dito Aditia Darma Nasution
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.v5i1.2441

Abstract

This study aims to look at the effect of remuneration and work spirit on employee performance both partially and simultaneously at the Medan District Prosecutor's Office. The research used associative/correlation method. The population was 5 work units at the Medan District Prosecutor's Office consisting of Coaching, Pidum, Pidsus, Datun, and Intel work units and the sample of the study was 97 people including 18 employees in the Coaching work unit, 37 employees in the Pidum work unit, 18 people employees in the Pidsus work unit, 9 employees in the Datun work unit, and 15 employees in the Intel work unit. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption test. The result of the research showed that, partially, Remuneration had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office and partially, Work Spirit had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office. Simultaneously, these results indicate that Remuneration and Work Spirit had significant influence on the employee performance at the Medan District Prosecutor's Office.
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 PENGARUH CURRENT RATIO (CR) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM DI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Budi Anshari
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.v2i2.250

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio (CR) dan Net ProfitMargin (NPM) secara parsial dan simultan Terhadap Harga Saham di Perusahaan Makanan danMinuman yang Terdaftardi Bursa Efek Indonesia (BEI). Populasi dan sampel penelitian iniadalah perusahaan makanan dan minuman di Bursa Efek Indonesia periode 2011sampai dengan2014 yang dijadikan sampel penelitian. Sampel penelitian ini diperoleh 10 perusahaan yang telahdiseleksi menggunakan purposive sampling dengan kriteria tertentu, yaitu perusahaan makanandan minuman yang mengeluarkan laporan keuangan selama empat tahun berturut-turut yaitutahun 2011 sampai dengan 2014. Jenis data yang digunakan dalam penelitian ini adalah datakuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Variabelpenelitian yang digunakan dalam penelitian ini variabel dependen (Harga Saham) danindependen (Current Ratio dan Net Profit Margin). Teknik pengumpulan data yang digunakandalam penelitian ini adalah teknik dokumentasi. Teknik analisis yang digunakan adalah ujikualitas data, uji asumsi klasik dan uji hipotesis menggunakan uji-t secara parsial, uji-F secarasimultan dengan level of significance 5% dan uji koefisien determinasi.Hasil penelitianmenunjukkan bahwa Current Ratio (CR)dan Net Profit Margin(NPM) secara simultan tidakberpengaruh tehadap harga saham, sedangkan hasil dari uji-t menunjukkan bahwa CurrentRatio(CR)dan Net Profit Margin (NPM) secara parsial tidak mempunyai pengaruh signifikanterhadap harga saham.Kata Kunci : Current Ratio (CR), Net Profit Margin (NPM) dan Harga Saham.
ANALISIS PERHITUNGAN KOMISI AGENT ASURANSI PADA PT.GENERALI LIFE INSURANCE CABANG MEDAN Pratama Sutrisno
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.v4i1.1544

Abstract

ABSTRACT            A commission calcuation is very important for the company to know the performance of the agent. In addition, the calculation of the commission aims to know the commission of insurance agents on PT.GENERALI Life Insurance. In the calculation of the company’s commission using the method based on working time so that obtained more accurate, fast, precise in reducing the risk of calculating the commission. The type of data used in this study are primary and secondary data, and data sources used in the form of internal and external. Dat collection methods used are field research and library research. Method of data analysis used quantitative descriptive method. Seen from the results of research used by the author, the conclusion that PT.GENERALI Life Insurance has a commission calculation taht is very appropriate with the agent. However, the lack of detailed calculation of commisions makes the agent feel less satisfied. After analyzed the commission calculation has additional reward again so that agent/marketer can motivate himself to achieve the target company. Keywords : Insurance Agent Commission
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA MEDAN Mery Silvia Lumbanbatu
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.v1i1.99

Abstract

ABSTRAK Dinas pertamanan merupakan Unsur pelaksana pemerintah Kota Medan dalam bidang pertamanan yang dipimpin oleh seorang kepala Dinas yang berada dibawah dan bertanggungjawab kepada Kepala daerah melalui sekretaris Daerah. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh jumlah penduduk, jumlah Perusahaan, dan PDRB terhadap penerimaan pajak reklame Kota Medan. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah ststistik infrensial dengan rumus analisis regresi linear berganda. Berdasarkan hasil penelitian ini diperoleh jawaban bahwa jumlah penduduk (X1) secara parsial berpengaruh signifikan terhadap penerimaan pajak reklame dilihat dari nilai t hitung 5,304>t tabel 1,812 atau Ha1 diterima. Jumlah Perusahaan (X2) secara parsial  tidak berpengaruh terhadap penerimaan pajak reklame dilihat dari t hitung 0,034 <1,812 atau Ha2 ditolak. Dan PDRB(X3) secara parsial  tidak berpengaruh terhadap penerimaan pajak reklame dilihat dari t hitung 0,083<1,812 atau Ha3 ditolak.variabel jumlah penduduk,jumlah Perusahaan, PDRB secara simultan berpengaruh signifikan terhadap penerimaan pajak reklame kota medan.Katakunci: Pajak reklame, PDRB, Jumlah Perusahaan. ABSTRACT Office gardening government is implementing elements of Medan in the field of gardening, led by a chief who is under the Department and is responsible to the Head of the region through regional secretary. The purpose of this study was to determine the influence of the total population, the number of the Company, and the GDP of the advertisement tax acceptance of Medan. Source of data used in this research is secondary data. Data collection techniques used in this study were interviews and documentation. The data analysis technique used in this study is ststistik infrensial with multiple linear regression analysis formula. Based on the results of this study showed that the number of answers (X1)  partially significant effect on tax revenue from advertising seen t value 5.304> 1.812 t table or Ha1 accepted. Total Company (X2) partially no effect on tax revenue billboard seen from t 0.034 <1.812 or Ha2 rejected. And GDP (X3) partially no effect on tax revenue billboard  seen from t 0.083 <1.812 or HA3 ditolak.variabel population, the number of the Company, GDP simultaneously significant effect on the billboard tax revenue the city field. Keywords: advertisement tax, GDP, Total Company. 
FAKTOR-FAKTOR KUALITAS PEMERIKSAAN PADA PERUM BULOG DIVISI REGIONAL SUMATERA UTARA M. Firza Alpi
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.v5i2.2673

Abstract

This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.
ANALISA PENERBITAN DANA SUKUK TERHADAP KINERJA PERBANKAN SYARIAH DI INDONESIA atika atika
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.v4i2.1817

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji secara empiris bagaimana pengaruh sukuk  (obligasi syariah) terhadap kinerja Bank Syariah di Indonesia. Penelitian ini diharapkan dapat menjelaskan bahwa adanya peningkatan kinerja Bank Syariah di Indonesia yaitu  rasio likuiditas, profitabilitas dan sovabilitas dengan adanya dana sukuk.Action Plan dilakukan pada setiap strategi evaluasi dimulai dengan mendefinisikan serangkaian konsep teori, tingkat analisis yang relevan, dan indikator yang terukur. Variabel terikat dari penelitian ini adalah Return On Asset (ROA), Capital Adequancy Ratio (CAR) dan yang menjadi variabel bebas dari penelitian ini adalah Sukuk (Obligasi Syariah). ROA adalah rasio antara laba sebelum pajak terhadap rata-rata asset yang dimiliki bank pada satu periode, CAR adalah rasio kewajiban pemenuhan modal minimum yang harus dimiliki oleh bank.Model analisis data menggunakan regresi linier berganda (multiple linier regression method).
PENGARUH PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM Hasbiana Dalimunthe
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.v1i2.1731

Abstract

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.
PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
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.v3i2.1234

Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality

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