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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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PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL I MEDAN Novien Rialdy
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.v3i1.427

Abstract

This research is to find out the influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. The methodology for the research are descriptive quantitative with quantitative data. The results is finding the significant influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. From determinant result that cashflow influence 52.6% to profit growth and from the hipotesis H1 there are significant influence variable X (operational cashflow) to variable Y (profit growth).Keywords : operational cashflow, profit growth
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 STRATEGI BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN PENGGUNAAN JASA PENJUALAN TIKET PADA PT.AZKEL PRIMA UTAMAMEDAN T. Enita Rosmika
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.v2i2.251

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran jasa yang terdiridari produk, harga, promosi, lokasi, orang, proses, dan bukti fisik terhadap keputusan konsumenyang membeli tiket menggunakan jasa perusahaanPT.Azkel Prima Utama Medan. Populasidalam penelitian ini adalah pelanggan PT.Azkel Prima Utama sebanyak 95 responden. Metodeyang digunakan dalam pengambilan sampel adalah simple random sampling.Jenis penelitianyang digunakan merupakan jenis penelitian eksplanasi (penjelasan) dan hipotesis di uji denganmenggunakan analisis regresi linier berganda dengan taraf signifikan 0.05 (5%). Hasil penelitianmembuktikan bahwa variabel produk, harga, promosi, lokasi, orang, proses, bukti fisik, customerservice berpengaruh positif dan signifikan terhadap keputusan konsumen menggunakan jasapercetakan pada PT.Azkel Prima Utama Medan. Berdasarkan uji signifikan parsial bahwa darikedelapan variabel bebas yang dominan berpengaruh terhadap keputusan konsumen adalahvariabel orang sedangkan variabel tempat dan proses berpengaruh negatif dan signifikan. NilaiAdjusted R2 sebesar 0,660 berarti 66% variabel keputusan konsumen dapat dijelaskan olehproduk, harga, promosi, lokasi, orang, proses, dan bukti fisik Sedangkan sisanya 34% dapatdijelaskan oleh variabel-variabel lain yang tidak diteliti oleh penelitian ini.Kata Kunci : Bauran Pemasaran Jasa dan Keputusan Konsumen.
Analisis Tingkat Kesehatan Bank Dengan Metode CAMEL Pada PT. Bank Artos Indonesia Tbk, Periode 2014-2017 Randi Syahputra
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.v4i1.1546

Abstract

Kesehatan Bank, Rasio CAMEL
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA PERUSAHAAN – PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aditya Ananda; Mahdy Mahdy
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.v1i1.101

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui beberapa faktor yang dominan mempengaruhi volatilitas harga saham pada perusahaan konsumsi (makanan & minuman) yang go public di Indonesia. Selama periode 2008 sampai dengan tahun 2010. Jenis penelitian ini merupakan penelitian kausalitas dengan menggunakan data kuantitatif. Data penelitian yang digunakan adalah laporan keuangan yang telah diaudit dan di publikasikan melalui situs www.idx.co.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Variabel independen dalam penelitian ini adalah dividen yield (DYIELD), dividen payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), dan pertumbuhan perusahaan (GROWTH), sedangkan volatilitas harga saham (PVOL) merupakan variabel dependen. Jumlah sampel setiap tahun sebanyak 11 perusahaan. Hasil penelitian ini adalah secara simultan variabel dividen yield (DYIELD), dividen payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), pertumbuhan perusahaan (GROWTH) tidak berpengaruh signifikan terhadap volatilitas harga saham (PVOL) pada tingkat kepercayaan 95%, sedangkan secara parsial hanya pertumbuhan perusahaan (GROWTH) berpengaruh signifikan terhadap volatilitas harga saham (PVOL) pada tingkat signifikansi 5% (α = 5%). Nilai adjusted R Square menunjukkan 0,124 (12,4%), artinya hanya 12,4% variabel dependen volatilitas harga saham mampu dijelaskan oleh variabel independen pada model regresi penelitian ini sedangkan sisanya sebesar 87,6% dijelaskan oleh variabel lain yang tidak diikutsertakan dalam penelitian ini.Kata Kunci: DYIELD, DPAYOUT, LDAR, GROWTH, PVOL.ABSTRACT This study aims to determine some of the dominant factors affecting the company's stock price volatility of consumption (food & beverage), which went public in Indonesia. During the period 2008 to 2010. This type of research is the study of causality by using quantitative data. The data used in this research is that the financial statements have been audited and published through the site www.idx.co.id. The sampling technique used was purposive sampling. The independent variable in this study is the dividend yield (DYIELD), the dividend payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), and growth (GROWTH), while the stock price volatility (PVOL) is the dependent variable. The number of samples each year as many as 11 companies. Results of this study was simultaneously a variable dividend yield (DYIELD), the dividend payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), company growth (GROWTH) no significant effect on stock price volatility (PVOL) at the 95% confidence level, while partially only company growth (GROWTH) significantly affects stock price volatility (PVOL) at a significance level of 5% (α = 5%). Adjusted R Square shows 0.124 (12.4%), meaning that only 12.4% of dependent variable stock price volatility can be explained by the independent variables in regression models of this study while the remaining 87.6% is explained by other variables not included in the study this.
PENGARUH PARTISIPASI, KEJELASAN SASARAN, GROUP COHESIVENESS DAN INFORMASI ASIMETRI ANGGARAN TERHADAP BUDGETARY SLACK DI SELURUH KECAMATAN KOTA MEDAN Anggi Pratama Nst; Misna Kiyah
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.v5i2.2677

Abstract

This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.
PENGARUH ORANGTUA TERHADAP MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI PROFESI AKUNTAN Vina Arnita
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.v4i2.1818

Abstract

Dalam penelitian ini menjelaskan bahwa pengaruh orangtua dalam pemilihan karir menjadi profesi akuntan. Mahasiswa akuntansi ini dipengaruh orangtua dalam pemilihan karir yang sama dibidang pekerjaan orangtua. Penelitian ini diambil dibeberapa universitas yaitu Pulau Jawa dan Pulau Sumatera. koresponden yang diambil adalah 680 koresponden dan 15 universitas yang terkenal di Pulau Jawa dan Pulau Sumatera. Dalam penelitian ini menunjukkan pengaruh budaya dari orangtua terhadap mahasiswa akuntansi untuk menjadi profesi akuntan. Budaya dari Indonesia yang memiliki ikatan kuat terhadap orangtua dan anaknya dalam pemilihan karir sebagai profesi akuntan relatif tinggi. Adanya budaya yang dianut dari budaya timur tengah hubungan orangtua  dan anaknya memiliki emosional yang tinggi sehingga orangtua mempunyai andil dalam pemilihan karir untuk anaknya.
PENGARUH BOARD COMPOSITION, MANAGEMENT OWNERSHIP DAN BANK SIZE TERHADAP PROFITABILITAS BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Firman Syarif; Yolanda Yosephine Zebua
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.v1i2.1732

Abstract

This research is aimed to investigate the effect of board composition which consists of commissioners and independent commissioners, management ownership, and bank size on bank profitability in banking companies listed in Indonesia Stock Exchange (IDX) during the period of study 2011-2014.                This research is a hypothesis testing research. The population of this research is all of the banking companies listed in Indonesia Stock Exchange (IDX) during the period of 2011-2014. The sampling method used is purposive sampling. The data used is secondary data and obtained from the Indonesia Stock Exchange (IDX) website. The research variables consists of bank profitability as dependent variable which is measured by Return On Asset (ROA). Independent variables are board composition, management ownership and bank size. Board composition consists of commissioners and independent commissioners. Commissioners is measured by total member of board of commissioners and independent commissioners is measured by total member of independent commissioners divided by total member of board  of commissioners. Management ownership is measured by total stock of management ownership divided by all the total stock of company. Bank size is measured by logaritma natural of total asset from each banking companies. The analysis technique is multiple linear regression.               The result show that partially variables of commissioners, independent commissioners and management ownership has no effect to the bank profitability in banking companies, while bank size has effect to the bank profitability in banking companies. Simultaneously, the results show that the variables of commissioners, independent commissioners, management ownership and bank size has influenced to the bank profitability in banking companies.
PENGARUH PENDAPATAN PERKAPITA, INVESTASI DAN INFLASI TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA Hastina Febriaty; Nurwani Nurwani
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.v3i2.1235

Abstract

In this research was discusses the influence of per capita income, investment and inflation on poverty in North Sumatra Province. The purpose of this research is to know the influence of per capita income, investment and inflation on poverty in North Sumatera province partially and simultaneously, and the variable that has dominant influence to poverty in North Sumatera Province. Sources of data used are secondary data taken from the Central Bureau of Statistics and Bank Indonesia from 2001 to 2015.Teknik analysis used in this study is multiple linear regression analysis using e-views program 8.1 and perform testing of classical assumptions and using hypothesis testing simultaneously (F) and partial (t).The results showed that partially per capita income had negative and significant effect to poverty in North Sumatera Province. Investment had negative and insignificant effect on poverty in North Sumatera Province while Inflation had positive and insignificant effect on poverty in North Sumatera Province. Simultaneously per capita income, investment and inflation affect poverty in North Sumatera ProvinceKeywords: Per capita Income, Investment, Inflation and Poverty
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

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