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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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EFEKTIVITAS PENAGIHAN PAJAK PENGHASILAN PASAL 21 TERHADAP PENERIMAAN PAJAK MELALUI SURAT PAKSA (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA (KPP) MEDAN PETISAH) Bonifasius H. Tambunan
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.v2i2.253

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas penagihan pajak dengan suratpaksa di Kantor Pelayanan Pajak Pratama Medan Petisah terhadap penerimaan pajak.,Penelitianini menggunakan metode deskriptif. Pengumpulan data dilakukan dengan metode dokumentasiberupa bukti catatan atau laporan historis dalam bentuk arsip seperti penerimaan pajak, surattagihan pajak, dan surat paksa yang diterbitkan sepanjang tahun 2012 sampai 2014.Teknikanalisa data yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil analisisdeskriptif menunjukkan bahwa pengaruh penagihan pajak melalui surat paksa mulai dari Tahun2012 sampai dengan Tahun 2014 yang mengalami peningkatan setiap tahunnya, dan efektivitaspenagihan pajak penghasilan pasal 21 melalui surat paksa yang kurang efektif dan efisien dalamhal kurangnya kesadaran Wajib Pajak untuk membayar tagihan perpajakannya sehinggamenyebabkan meningkatnya jumlah penerbitan surat paksa baik dari segi lembar maupun darisegi nominalnya.Kata Kunci : Efektivitas Penagihan Pajak, Pajak Penghasilan.
DETERMINAN INTENSITAS TRANSFER PRICING PADA PERUSAHAAN NON-KEUANGAN AFILIASI Ilham Teguh Setiawan; Yulis Sarah Rizkya
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3540

Abstract

The purpose of this research is aimed the determinants intensity of transfer pricing practices by non-financial multinational companies listed on the IDX during the 2014-2017 period. This research used secondary data analyisis of financial statement of multinational companies. By using purposive sampling method, the total amount of samples obtained in this research was 60 companies over four periods (2014-2017). This research used multiple linear regression analysis, with the classic assumption test first being done. The results of the regression test in this study are from taxes, profitability, and firm size have a negative and not significant influence toward the firm decision for transfer pricing, while intangible assets have a positive and significant effect toward the firm decision for transfer pricing. Related to these four independent variables, intangible assets are the determinant factors of transfer pricing.
Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning Rizki Hamdani; Ayu Chairina Laksmi; Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4409

Abstract

The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
ANALISIS FAKTOR KEBERHASILAN PROGRAM KELOMPOK USAHA BERSAMA: STUDI KASUS DI DESA PATUMBAK Ardhansyah Putra Hrp; Dwi Saraswati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3574

Abstract

This study aims to analyze the factors of determine success KUBE program in Patumbak Village. The research sample was determined by purposive sampling with the consideration that KUBE who eligible to be a sample, namely KUBE which was still active which was formed in 2010 to 2019. The methodology in this study used validity and reliability tests which also used multiple linear regression analysis. This study tested each variable with hypothesis testing and the coefficient of determination.The results of study are indicate that the success factors for KUBE are venture capital, ecperience entrepreneurship and saving loan business not have a significant effect on the success KUBE program.The Joint Business Group (KUBE) is a business group fostered by the Indonesian Ministry of Social Affairs which is formed several assisted families to carry out Productive Economic Entreprises (UEP) and Social Welfare Entreprise (UKS) to improving welfare for the community. The success of KUBE will make a big contribution for the government in achieving of reduce the poverty rate.
Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang Suriani Ginting; Seti Eli Larosa; Sonya Enda Natasha S Pandia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4289

Abstract

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size
OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

Abstract

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.  While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..
Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange Khanifah Khanifah; Agus Triyani; Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4454

Abstract

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.
DOES CSR AND YOUNG BOARD DIRECTOR INFLUENCE THE PRACTICE OF TAX AGGRESSIVENESS? Alfandy Berniquezt Dendeng; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3826

Abstract

This research aims to prove empirically the influence of corporate social responsibility and young board of director towards tax aggressiveness. The sample that used in this study is 60 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research using multiple linear regression analysis method. The result of this research indicates that corporate social responsibility has a significant influence towards the tax aggressiveness. Meanwhile, young board director do not have a significant influence towards the tax aggressiveness of the company. This result correlate with previous research that the higher corporate social responsibility disclosed indicates the higher tax aggressiveness conducted by the company.
Agency Cost dan Kebijakan Dividen (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Elliv Hidayatul Lailiyah; Muhammad Dzikri Abadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4302

Abstract

Manufacturing companies in Indonesia are large-scale companies and dominate the Indonesia Stock Exchange. The number of companies listed on the stock exchange is increase every year, which results in more people having the opportunity to own a company. The spread of more investors who own the company makes conflict between owners even higher. The purpose of this study is to determine the effect of agency cost proxied by insider ownership, dispersion of ownership, free cash flow, and collateralizable assets on dividend policies of manufacturing companies in Indonesia. Data in the form of secondary data in the form of financial reports and annual reports for the period 2012-2019. The data used multiple linear regression statistical analysis techniques. The results of this study show that agency cost, which is proxied by dispersion ownership, free cash flow and collateralizable assets, has a positive effect on dividend policy. A  firm in its operational activities, carries out agency relationships. Agency problems arise when an agent acts not in accordance with the principal's interests, which causes a conflict of interest between the principal and agent. Agency problems will increase agency cost. The agency problem can be reduced by the dividend payment mechanism, namely by increasing the proportion of dividend payments from company profits for stockholders. In contrast to insider ownership which does not affect dividend decisions because the percentage of company ownership owned by insiders is limited in Indonesia.
PENGARUH PERENCANAN PAJAK, AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT Saijan Saijan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3465

Abstract

This research is to identify and to test the effect of tax planning, deferred tax assets, deferred tax expense and company measurement towards the earning management of Indonesia capital market. Data in-used in this research is originated from the financial statements that has heen audited by the property companies, real estate and building construction which have been registered in Indonesia Syariah Stock Index by the year of 2014-2018. Sample determination is done by the purposive sampling method. There are eight out of 66 companies that will be analyzed with multiple linear regressions. The analysis result shows that the tax planning and deferred tax assets have the positive and significant impacts to the companies that practice the earning management, whereas the deferred tax expense and company measurement are not resulting in significant impact.

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