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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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PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON Suwandi Suwandi; Marsani Asfi; Viona Firlisia; Sylvia Chandra
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.v5i1.2042

Abstract

This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Pandapotan Ritonga
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.v2i1.1711

Abstract

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah
DETERMINASI TINGKAT MATERIALITAS DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH KEMAMPUAN MENDETEKSI DAN ETIKA PROFESI Desi Ika; Angelia Pribadi
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.v2i2.248

Abstract

Determinasi tingkat materialitas sangat menentukan tingkat salah saji atau kekeliruanyang dapat ditoleransi. Salah saji atau kekeliruan dapat mempengaruhi pengambilan keputusanoleh pengguna laporan keuangan. Oleh sebab itu, perlu dilakukan pengujian faktor-faktor yangmempengaruhi pertimbangan auditor menentukan tingkat materialitas. Penelitian ini memiliki 4(empat) variabel yaitu variabel bebas (independent variable) dalam hal ini adalah pengetahuanmendeteksi kekeliruan dan etika profesi. Sedangkan varibel terikat (dependent variable) dipenelitian ini adalah determinasi tingkat materialitas. Terakhir, pengaruh antar variabel tersebutakan dimoderasi oleh variabel pengalaman. Hasil penelitian menunjukkan bahwa pengalamanauditor bukan sebagai variabel pemoderasi. Hal ini disebabkan oleh auditor tidak memerlukanpengalaman yang banyak untuk menentukan tingkat materialitas baik pada tingkat laporankeuangan maupun tingkat saldo akun. Ketika auditor menerima perikatan, maka auditor telahmenyusun prosedur audit yang digunakan sebagai pedoman untuk melakukan pekerjaan mereka.Prosedur audit dapat digunakan oleh setiap auditor tanpa memperhatikan banyaknya pengalamanmengaudit seseorang.Kata Kunci : Determinasi Tingkat Materialitas, Pengalaman Auditor, PengetahuanMendeteksi Kekeliruan dan Etika Profesi.
Analysis of Factors Affecting Dividend Policy Wenny Anggeresia Ginting
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.v4i1.1431

Abstract

Dividend policy is the company's decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.Keywords : Profitability; Cash flow; Leverage; Dividend Policy
Faktor-Faktor Yang Mempengaruhi Kebijakan Utang Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Taufik Hidayat
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.v1i1.97

Abstract

Abstrak              Tujuan dari penelitian ini untuk mengetahui apakah free cash flow, kepemilikan manajerial, set kesempatan investasi, dan ukuran perusahaanberpengaruh terhadap kebijakan utang pada perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia baik secara parsial dan simultan.              Hasil penelitian menunjukkan secara parsial bahwa free cash flow, kepemilikan manajerial, dan ukuran perusahaantidak berpengaruh terhadap kebijakan utang dan set kesempatan investasi berpengaruh terhadap kebijakan utang. secara simultan, free cash flow, kepemilikan manajerial, set kesempatan investasi, dan ukuran perusahaanberpengaruh terhadap kebijakan utang. Keempat variabel independen memberikan nilai adjusted R square sebesar 61,4%,              Kesimpulan penelitian ini menunjukkan bahwa secara parsial hanya variabel set kesempatan investasi yang berpengaruh secara signifikan terhadap kebijakan utang, namun secara simultan, keseluruhan variabel independen berpengaruh secara signifikan terhadapkebijakan utang pada perusahaan real estate dan properti yang terdaftar Di Bursa Efek Indonesia.Kata kunci : Free Cash Flow, Kepemilikan Manajerial, Set Kesempatan Investasi, Ukuran Perusahaan, dan Kebijakan Utang. AbstractThe main purpose of this research to find out the effect of free cash flow, management ownership, investment opportunity set, and firm size to debt to equity ratioin real estate and propertycompanies in indonesia stock exchange. The result of this research show partialeously, free cash flow, management ownership,and firm size donot give the significant effect to debt to equity ratio, and only investment opportunity set give the significant effect to debt to equity ratio. And also simultaneously, free cash flow, management ownership, investment opportunity set, and firm sizegive the significant effect todebt to equity ratio. The conclusion of this research ispartialeously,onlyinvestment opportunity set give the significant effect to debt to equity ratio. simultaneously, free cash flow, management ownership, investment opportunity set, and firm sizegive the significant effect todebt to equity ratio.Keywords   : Free Cash Flow, Management Ownership, Investment Opportunity Set, Firm Size, Debt to Equity Ratio.
DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS? Mimar Husnaliana Dinca; Vita Elisa Fitriana
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.v5i2.2633

Abstract

This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KECURANGAN: SURVEI PADA PEMPROV SUMATERA UTARA Aditya Amanda Pane
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.v4i2.1812

Abstract

Pemerintah terus berupaya untuk mewujudkan tata kelola pemerintahan yang baik (Good Governance) guna mewujudkan kualitas pelayanan publik yang baik, pemerataan pembangunan dan kemandirian manajemen daerah tercapai dengan upaya perbaikan di berbagai lini manajemen. Penerapan Sistem Pengendalian Internal Pemerintah yang diatur dalam PP No. 60 Tahun 2008  menjadi salah satu upaya yang dilakukan pemerintah untuk meningkatkan kinerja pemerintahan. Dengan diterapkannya sistem pengendalian internal ini diharapkan dapat mengurangi segala penyelewengan dan kecurangan yang mungkin terjadi untuk menunjang efektivitas kerja pemerintah dalam pencapaian tujuannya.Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh penerapan Sistem Pengendalian Internal Pemerintah terhadap perilaku kecurangan. Penelitian dilakukan dengan metode survei pada SKPD Pemerintah Provinsi Sumatera Utara dan dilakukan analisis dengan pengujian statistik dengan analisis regresi.Hasil penelitian ini menunjukkan bahwa penerapan Sistem Pengendalian Internal Pemerintah dan berpengaruh signifikan terhadap perilaku kecurangan.
PENGARUH BUDAYA ORGANISASI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA BPJS KETENAGAKERJAAN CABANG BELAWAN Faustyna Faustyna
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.v1i2.1729

Abstract

Performance is an overview of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization that poured through the organization's strategic planning. Companies should establish performance standards to its employees, especially in the factors that affect the performance. The purpose of this study is per first to investigate the influence of organizational culture on performance, both to determine the effect on the performance of the work ethic, and the third to know the influence of organizational culture and work ethic together on employee performance on BPJS Employment Branch Belawan. The method in this study using a quantitative approach. With this type of associative research. The sample used is an overall object of the study population numbering 33 people. Collecting data in this study using a questionnaire / questionnaire with Likert scale. Based on research results by using the t test explains that there is a significant influence of organizational culture on employee performance with the value t count> t table which significantly by 4,223> 2.04 with a significant 0,000 <0,05 and work ethic have a significant effect on performance employees with t count> t table which is equal to 4.910> 2.04 with a significant 0.000 <0.05. And there is the influence of organizational culture and work ethic together on employee performance based on test results conducted by F obtained F count> F table which amounted to 15.653> 3.32 using a 95% confidence level or α = 0.05.
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PENJUALAN SPAREPART PADA PT. CALISPO MULTI UTAMA MEDAN Muhammad Yamin Siregar; Winita Winita
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.v3i1.429

Abstract

This study aims to determine whether there is influence between advertising and personal selling to volume of spare parts sales at PT. Calispo Multi UtamaMedan. The population in this study is the buyers who make repeat purchases. Where 7.5% of the buyers population who make repeat purchases as sample for this study is 74 people. Thedata collected by using a questionnaire distributed to the buyer where the question regarding the indicators of advertising, personal selling and sales volume of spare parts at PT. Calispo Multi Utama Medan. The analytical method used is descriptive and statistical analysis method that uses linear multiple regression analysis, significant Tests And Testing simultaneous partial significant. The execution method of data analysis using SPSS 19.0 for Windows . The data used is primary and secondary data . This research using 74 respondents in the sample Participants were drawn by accidental sampling . Results based on multiple linear regression analysis showed that the variables advertising and significant positive effect Against sales volume of spare parts at PT. Calispo Multi Utama Medan.Keywords: Advertising, Personal Selling,Sales Volume of spare parts
PERANAN INTERNAL AUDIT DALAM MENGATASI DAN MENGUNGKAPKAN PRAKTEK KECURANGAN PADA PT. BANK MANDIRI Tbk KANWIL I MEDAN Veby Zoraya Fikri Lubis; Ahmad Prayudi
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.v2i1.1716

Abstract

This study aims to determine the role of internal audit in PT. Bank Mandiri Tbk regional office I Medan to express and cope with fraudulent practices. Whether the auditor has an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan or not. The method used is descriptive method, a method where researchers collect research data and other literature and then expound to know the research problem and find solutions. Data collected by interview, documentation, and distributing questionnaires to 20 employees of the Internal Audit Unit (IAU) PT. Bank Mandiri Tbk regional office I Medan. The questionnaire was tested for validity and reliability by using Cronbach's Alpha method. The results of this study indicate that the internal audit, otherwise known as SPI in SOEs, have an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan.

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