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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 KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA MEDAN BELAWAN Syamsul Bahri Arifin; Aulia Arief Nasution
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.v3i2.1237

Abstract

The effort to optimize tax revenues are not reliable from the role of the Direktorat Jendral Pajak (DJP) alone but it takes an active role of all Indonesian people, especially taxpayers. Taxation conditions that require the active participation of taxpayers in carrying out taxation requires compliance with high taxpayers, namely compliance in the fulfillment of tax obligations in accordance with the provisions of the Law Taxation. The purpose of this study is to examine the effect of service quality and tax sanctions on taxpayer compliance in KPP Pratama Medan Belawan. The population of this study is the corporate taxpayer who reported the SPT and Annual SPT in the area of KPP Pratama Medan Belawan, North Sumatra.Kemudian conducted sampling of 100 respondents used in this study. This research method using multiple linear regression analysis. The results of this study indicate that Service Quality and Tax Sanction have a significant effect, either partially or simultaneously to Taxpayer Compliance Agency In KPP Pratama Medan Belawan ..Keywords: Service Quality, Tax Sanction and Taxpayer Compliance.
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. 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1238

Abstract

The objective of this research’s to understand and analyze Foreign Investment, Domestic Investment and locally-generated revenue significantly affect the economic growth in indonesia’s provincial goverment. The population was 34 province in Indonesia since 2013 to 2015. The 33 sample was chosen using Purposive Sampling Sechnique. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that Foreign Investment, Domestic Investment and locally-generated revenue has a significant and positive influence either it’s partially or simultaneously.Keywords: Foreign Investment, Domestic Investment, locally generated revenue, economic growth.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Isna Ardila; Novi Fadhila
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.v3i2.1240

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
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
PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN lISTIORINI Listiorini
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.v4i1.1503

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi  terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi  berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansi  berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. 
PENGARUH ALOKASI DANA DESA TERHADAP KEMISKINAN : STUDI KASUS DI PROVINSI SUMATERA UTARA Ratna Sari Dewi; Ova Novi Irama
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.v4i2.1513

Abstract

Abstrak Penelitian ini  bertujuan untuk mengetahui dan menganalisis Alokasi Dana Desa berpengaruh terhadap Kemiskinan di Pemerintah Desa Provinsi Sumatera Utara menurut Kabupaten/Kota. Populasi penelitian sebanyak 81  pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/kota sejak tahun 2014 – 2016. Sampel yang dipilih dengan menggunkaan metode purposive sampling yaitu dengan kriteria yang dimiliki yaitu adanya data laporan APBDes dan tingkat kemiskinan pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/Kota secara berturut-turut selama 3 tahun berjumlah 81 Kabupaten/Kota.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan  menggunakan uji regresi sederhana. Data diolah dengan  menggunakan program SPSS 22. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berpengaruh positif secara signifikan. Kesimpulan hasil penelitian, alokasi dana desa  yang merupakan salah satu pendapatan desa memiliki pengaruh dalam mengentaskan kemiskinan di pemerintah desa. Kata Kunci : Alokasi Dana Desa, Kemiskinan
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Mayang Murni
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.v4i1.1530

Abstract

The objective of the research was to examine the influence of size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on financial distress level with. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement. The gathered data were analyzed by using multiple linear regression analysis and path analysis with an SPSS 21 software program. The result of the research showed that ROA had negative and significant influence on financial distress level. Firm size, Current Ratio, DER, ROE, EPS, and PER had negative and insignificant influence on financial distress level. Meanwhile, firm age had positive but insignificant influence on financial distress level, and NPM had positive and significant influence on financial distress level.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen Rika Ayu Nurafika
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.v4i1.1532

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
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

Page 27 of 41 | Total Record : 405

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