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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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FAKTOR FAKTOR YANG MEMPENGARUHI PERILAKU BELANJA WANITA PADA SUPERMARKET DI KOTA MEDAN Amrin Mulia Utama Nasution
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.v3i1.423

Abstract

The problem in this research is to find how far the influence of the price, product, services, and psychology of the shopping behaviour of women at Supermarket in Medan. The objective of this research is to find how the price, product, services, and psychology of the shopping behaviour of women at Supermarket in Medan. The primary data collection is using questionaire for the women who shopping more than twice. The data analysis method is quantitative descriptive with linier double regresion. The results showing us that product, price, services and psychology have positive influence and significant to the women shopping behaviour at Supermarket in Medan. Partially, the product is the most influence variable for the shopping behaviour at Supermarket in Medan.Keywords : product, price, service, psycology, behaviour
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
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.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di BEI Mardiyana Hsb
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.v4i1.1533

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
PENGARUH NILAI INFORMASI DAN DORONGAN IKLAN TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG Sri Hartini
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.v2i2.247

Abstract

Tujuan penelitian ini adalah untuk menganalisis nilai informasi dan doronganiklanterhadap keputusan pembelian Smartphone Samsung di Medan,Penelitian inimenggunakan metode asosiatif yang melibatkan 100 orang responden. Pengumpulan datadilakukan dengan menggunakan pembagian kuesioner. Data yang diperoleh dianalisis denganmenggunakan formula statistik, yakni dengan menggunakan analisis regresi berganda yangpengolahannya dilakukan dengan program SPSS versi 19. data penelitian adalah data primerdan data skunder. Populasi penelitian ini mahasiswa yang memakai Smartphone Samsung.Hasil analisis deskriptif menunjukkan bahwa variabel (nilai informasi, , dan dorongan iklan)berpengaruh positif terhadap keputusan pembelian. Berdasarkan hasil penelitian, makahipotesis 1 yang menyatakan, diduga bahwa terdapat pegaruh positif antara faktor-faktor(nilai informasi, dan dorongan iklan) terhadap keputusan pembelian Smartphone Samsung.Berdasarkan hasil tersebut, maka hipotesis 2 yang menyatakan diduga dianatara keduavariabel ( nilai informasi, , dan dorongan iklan) diketahui variabel nilai informasi yang palingberpengaruh positif terhadap keputusan pembelian Smartphone Samsung..Kata kunci : Nilai informasi, , dorongan, dan keputusan pembelian
PENERAPAN PEMOTONGAN, PENYETORAN, DAN PELAPORAN PPH FINAL ATAS JASA KONSTRUKSI e-SPT MASA 2017 Daniela Anauskah
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.v4i1.1523

Abstract

This study aims to assist the company in applying Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) for construction services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT Period 2017. The period of this study starts from July to September. In this research the researcher use primary data type and secondary data, internal data source, action research type, interview data collecting technique, documentation and library research, and descriptive data analysis method with qualitative approach. Based on the results of the study, Implementation of Cutting, Depositing, and Reporting Income Tax Article 4 paragraph (2) on Construction Services by WIKA-HUTAMA JO Belawan Phase 2 e-SPT 2017 is in accordance with the provisions of taxation Income Tax Law. 36 Year 2008. WIKA-HUTAMA JO impose tax rate in accordance with the provisions of applicable tax rates. Then WIKA-HUTAMA JO creates a list of proof of deduction and fills correctly and complete evidence of withholding of Income Tax Article 4 Paragraph (2) of Construction Services in accordance with the forms and fields specified by the Director General of Taxes. Deposit of Income Tax Article 4 Paragraph (2) of the Construction Service shall be made before the deadline of the withholding of income tax to the state treasury. Reporting of Income Tax Article 4 Paragraph (2) for Construction Services shall also be made before the deadline for reporting the Income Tax Article 4 Paragraph (2) to the Tax Office.
MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Feroza AZRAI JUWIKA Azrai Juwika; Syafrida Hani
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.v1i1.96

Abstract

ABSRACTThe purpose of this research is to investigate influence of good corporate governance mechanism on earning management. Good Corporate Governance mechanism that used un thus research, such as : board of directors, board of commissioner, audit committee and institutional ownership. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year 2009-2013. Total sample in this research are 292. This research uses multiple regression analysis method to Good Corporate Governance mechanisms on earnings management. The result of this research showed that board of commissioners have significant relationship with earnings management, and the simultant, Good Corporate Governance mechanism have significant relationship with earning management.Keywords: earnings management and good corporate governance metchanism ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate governance terhadap manajemen laba. Baik mekanisme Corporate Governance yang digunakan un demikian penelitian, seperti: direksi, dewan komisaris, komite audit dan kepemilikan institusional. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2013. Total sampel dalam penelitian ini adalah 292. Penelitian ini menggunakan metode analisis regresi berganda untuk mekanisme Good Corporate Governance pada manajemen laba. Hasil penelitian ini menunjukkan bahwa dewan komisaris memiliki hubungan yang signifikan dengan manajemen laba, dan simultan, baik mekanisme Corporate Governance memiliki hubungan yang signifikan dengan manajemen laba.Kata kunci: manajemen laba dan mekanisme tata kelola perusahaan yang baik
BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
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.v5i2.2577

Abstract

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.
PENGARUH MARJIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN INFLASI TERHADAP HARGA SAHAM hasbiana dalimunthe
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.v4i2.1780

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh antara marjin laba bersih, pengembalian atas ekuitas dan inflasi terhadap harga saham baik secara parsial maupun secara simultan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2016 yaitu berjumlah sebanyak 14 perusahaan. Jenis penelitian ini adalah penelitian asosiatif kausal. Teknik pengambilan sampel dalam Penelitian ini adalah teknik purposive sampling. Sampel yang diperoleh dalam penelitian ini adalah berjumlah sebanyak 10 perusahaan. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi) dan uji hipotesis (uji koefisien korelasi & determinasi, uji t, dan uji F). Pengolahan data dalam penelitian menggunakan program Software SPSS (Statistic Package for the Social Sciens) 21 for windows. Hasil penelitian menunjukkan bahwa secara secara parsial, variabel marjin laba bersih, pengembalian atas ekuitas, dan inflasi berpengaruh positif dan signifikan terhadap harga saham. Sedangkan secara simultan, variabel marjin laba bersih, pengembalian atas ekuitas dan inflasi berpengaruh signifikan terhadap harga saham.  Kata Kunci: Marjin Laba Bersih, Pengembalian atas Ekuitas, Inflasi dan  Harga Saham   Abstract This research aims to detemine the effect of net profit margin, return on equity and inflation to the stock price on foods and beverages companies listed on the Indonesia Stock Exchange.The population in this research are all foods and beverages companies listed on the Indonesia Stock Exchange  during the period 2009 to 2016 as much as 14 companies.The type of this research is associative causal. The sampling technique was purposive sampling.Got as much as 10 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. Data processing was perfomed by SPSS 21 for windows.The results show that net profit margin, return on equity and inflation have positive effect and significant on stock price for partial.for simultaneous net profit margin, return on equity and inflation have significant on stock price  Keywords: Net Profit Margin, Return on Equity, Inflation, Stock price 
PENGARUH CITRA MEREK DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN POLIS ASURANSI Ridho Pahlawan Tobing; Lila Bismala
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.v1i2.1728

Abstract

The aim of this research was to determine the effect of brand image and advertising on consumer purchasing decisions are made. The results showed that there is influence between the variables of brand image on purchase decisions of customers insurance policy. The second hypothesis is rejected, there is no influence of advertising on purchase decisions of insurance policies. The third hypothesis is accepted, that there is a positive influence between the brand image and the negative impact of advertising on purchase decisions of insurance policies.
Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam Yurmaini Yurmaini
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.v3i1.428

Abstract

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating

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