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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 405 Documents
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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.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Debbi Chyntia Ovami
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.v3i1.422

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio (CAR), third-party funds (DPK), non performing loan (NPL), operating expense and operating revenue (BOPO) and loan to deposit ratio (LDR) simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with SPSS software program. The result of the research showed that CAR, DPK, NPL, BOPO and LDR simultaneously on the financial performance. Partially, CAR had positive and significant influence on the financial performance, BOPO had negative and significant influence on the financial performance while DPK, NPL and LDR did not have any significant influence. Keywords: CAR, DPK, NPL, BOPO, LDR
FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN LABA BERSIH PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Ruth Veny Martha; Benny Franco Sitompul
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.v5i1.2223

Abstract

This study aims to determine how much influence current ratio, debt to equity ratio, total asset turnover simultaneously on net profit margin on otomotive companies and component listed on The Indonesia Stock Exchange from 2013 to 2016. The data used are the current ratio, debt to equity ratio, total asset turnover and net profit margin’s company. Coeficient determination, F Value and T Test are using in this study. The result of this study is simultaneous effect of current ratio, debt to equity ratio, and total asset turnover have a significant impact on net profit margin.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen Rika Ayu Nurafika
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.v4i1.1532

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
ANALISIS FAKTOR-FAKTOR YANG MEMPERNGARUHI PERTUMBUHAN JUMLAH INDUSTRI BESAR DAN SEDANG DI PROVINSI SUMATERA UTARA Imsar .
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.v2i2.246

Abstract

Fluktuasi jumlah industri besar dan menengah setiap tahun, tentu akan mempengaruhi kerja di Provinsi Sumatera Utara. Banyak hal diperkirakan mempengaruhi fluktuasi jumlah industribesar dan menengah di Provinsi Sumatera Utara. Penelitian ini bertujuan untuk menganalisis pengaruh PDB, upah minimum riil, tingkat suku bunga, dan jumlah penduduk dengan jumlah pengembangan industri besar dan menengah di Sumatera Utara provinve secara simultan danparsial. Data yang digunakan adalah sumber daya sekunder data dari BI dan BPS Provinsi Sumatera Utara yaitu variabel CONSTANS harga dari PDB, upah minimum riil, tingkat suku bunga, dan penduduk di Provinsi Sumatera Utara sebagai rangkaian waktu dari tahun 1998 sampai 2015. Analisis data dilakukan dengan menggunakan metode OLS (Ordinary Least Square) dengan estimasi model regresi linear berganda memerlukan bantuan Eviews 5.1 Program. Hasil penelitian ini secara simultan variabel PDB, upah minimum riil, tingkat suku bunga, dan populasi uninfluence signifikan terhadap jumlah industri besar dan menengah di Provinsi Sumatera Utara. Sementara sebagian menyimpulkan bahwa variabel upah riil minimum berpengaruh negatif dan signifikan, dan jumlah variabel populasi memiliki efek positif dan signifikan terhadap perkembangan jumlah industri besar dan menengah di Provinsi Sumatera Utara. Kemudian untuk variabel GDP memiliki efek positif dan variabel tingkat suku bunga memiliki efek negatif terhadap jumlah industri besar dan menengah di Provinsi Sumatera Utara. Hasil ini menunjukkan penelitian bahwa variabel yang paling dominan pada pengembangan jumlah industri besar dan menengah di Provinsi Sumatera Utara adalah jumlah variabel populasi.Kata kunci: Jumlah Besar dan Sedang Industries, GDP, The Real Upah Minimum, TingkatBunga, Penduduk.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Isna Ardila; Novi Fadhila
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.v3i2.1240

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
Pengaruh Manajemen Laba Terhadap Kebijakan Deviden Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 May Hana Bilqis; M Ali Rusdan
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.v1i1.95

Abstract

ABSTRAKSalah satu hasil yang diharapakan oleh investor dari penanaman modal adalah memperoleh dividen. Tanpa mereka sadari para manejer perusahaan dapat melakukan manjemen laba terhadap kebijakan dividen yang akan mereka ambil seperti manipulasi laba, memanipulasi data atau informasi akuntansi demi keuntungan pribadi dan perusahaan. Tujuan dari penelitian ini adalah menemukan bukti empiris dari pengaruh manajemen laba terhadap kebijakan dividen. Penelitian ini menggunakan data dari 38 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2009 sampai tahun 20011. Manajemen laba diukur menggunakan discretionary accruals dan kebijakan dividen diukur dengan dividend paid. Data kemudian dianalisis menggunakan analisis regresi linier sederhana dan di uji menggunakan uji statistik non-parametik. Hasil dari penelitian ini menunjukkan bahwa manajemenlaba tidak berpengaruhterhadapkebijakandividen pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011.Kata Kunci : Kebijakan Dividen dan Manajemen Laba.ABSTRACT One of the results expected by investors of investment is gain dividends. Without them knowing managers can profit management company on dividend policy that they will take as earnings manipulation, manipulate data or accounting information for personal gain and companies. The purpose of this research is to find empirical evidence of the effect of earnings management on dividend policy. This study uses data from 38 companies listed on the Indonesia Stock Exchange from 2009 until the year 20011. Earnings management is measured using discretionary accruals and dividend policy is measured by the dividend paid. Data were analyzed using simple linear regression analysis and tested using non-parametri statistical tests. The results of this study indicate that effect of earnings management has no effect on dividend policy in manufacturing companies  listed in Indonesia Stock Stock Exchange 2009-2011. Keywords: Dividend Policy and Earnings Management
PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA Moh. Baqir Ainun
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.v5i2.2496

Abstract

This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Rezki Zurriah; Masta Sembiring
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.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN Zainal Abidin; Yulianty Yulianty
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.v1i2.1727

Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.

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