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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 GOOD CORPORATE GOVERNANCE, ARUS KAS BEBAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRAKTEK MANAJEMEN LABA (Studi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index) Rezki Zurriah
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.v3i1.424

Abstract

This research is about to find out the influence of good corporate governance, company size, free cash flow, leverage as the management practice in the public company that listed at Jakarta Islamic Index 2010-2014. Sampling is using purposive sampling, there are 12 company from 56 company from total 60 unit as observed. Analysis Method is using the secondary data from www.idx.co.id with double linear regration. The results show that institutional ownership, independence commisioner, size of the commisioner board, free cash flow, company size, and leverage simultaneously influence the management real profit. Partially, no significant influence to the real profit, but leverage have positive and significant to management real profit.Keywords: institutional ownership, free cash flow, leverage, profit
PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Reza Hanafi Lubis
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.v3i1.425

Abstract

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient
PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI Ratna Sari Dewi; Sriwardani Sriwardani
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.v3i1.426

Abstract

This research is to find out and analysis the influence of PMA, PMDN, and PAD and the significant to the economic growth in Indonesia. The population are 34 province since 2013-2015. Samples that is chosen with purposive method and using SPSS as the tools. The results show that PMA, PMDN and PAD have positive influence with significant both partial or simultaneous.Keywords: PMA, PMDN, PAD and economic growth
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
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
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
KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Liza Novietta; Kersna Minan
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.v3i1.447

Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Wan Fachruddin; Sri Handayani
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.v3i2.1234

Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality
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
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI KARAKTERISTIK PERUSAHAAN Rachyu Purbowati; Rita Mutiarni
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.v3i2.1236

Abstract

Corporate social responsibility (CSR) is an action or concept undertaken by the company (according to the ability of the company) as a form of social or environmental responsibility where the company is located. This study aims to determine the effect of corporate characteristics on CSR disclosure either partially or simultaneously. This research includes explanatory research. The population used in this study is the company is listed on the Indonesia Stock Exchange in 2015. Samples taken in this study as many as 50 manufacturing companies listed on the BEI in 2015 that have been published. From the result of the research, it is known that partially Corporate Size Variable (X1) has significant influence to corporate social responsibility disclosure (CSR) (Y) level on Indonesian Stock Exchange company. While the Company Profile Variable (X2), Size Variable of Board of Commissioner (X3), Variable Concentration of Ownership (X4) have no significant influence to corporate social responsibility disclosure (YR) at Indonesian Stock Exchange. While simultaneous variable of Company Size (X1), Company Profile (X2), Size of Board of Commissioner (X3) and Concentration of Ownership (X4) have significant influence to corporate social responsibility disclosure (CSR) (Y). Variable Size Company (X1) has the most dominant influence on the disclosure of Corporate Social Responsibility (CSR) (Y).Keywords: Characteristics, Environment, Corporate Social Responsibility

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