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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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ANALISIS PERHITUNGAN KOMISI AGENT ASURANSI PADA PT.GENERALI LIFE INSURANCE CABANG MEDAN Pratama Sutrisno
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.v4i1.1544

Abstract

ABSTRACT            A commission calcuation is very important for the company to know the performance of the agent. In addition, the calculation of the commission aims to know the commission of insurance agents on PT.GENERALI Life Insurance. In the calculation of the company’s commission using the method based on working time so that obtained more accurate, fast, precise in reducing the risk of calculating the commission. The type of data used in this study are primary and secondary data, and data sources used in the form of internal and external. Dat collection methods used are field research and library research. Method of data analysis used quantitative descriptive method. Seen from the results of research used by the author, the conclusion that PT.GENERALI Life Insurance has a commission calculation taht is very appropriate with the agent. However, the lack of detailed calculation of commisions makes the agent feel less satisfied. After analyzed the commission calculation has additional reward again so that agent/marketer can motivate himself to achieve the target company. Keywords : Insurance Agent Commission
Analisis Tingkat Kesehatan Bank Dengan Metode CAMEL Pada PT. Bank Artos Indonesia Tbk, Periode 2014-2017 Randi Syahputra
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.v4i1.1546

Abstract

Kesehatan Bank, Rasio CAMEL
ANALISIS PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING DAN PENGARUHNYA TERHADAP LABA YANG DIHASILKAN PADA UD MAJU yunita sari
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.v4i1.1549

Abstract

ABSTRACTCost plus pricing method with full costing approach is one of the many methods used by the company in determining the selling price because it is considered as an easy method to understand. Cost plus pricing method with full costing approach also take into account all expenses incurred to produce a product either variable cost or fixed cost. The purpose of this research is to help UD Maju in determining the selling price and to know the amount of profit obtained by UD Maju during January 2018. This research was conducted on one of Small Medium Enterprises which is UD Maju which is located at Jalan Titi Papan Gang Pemuda, Sei Sikambing D , Medan managed by Mr. Suparman. The type of data used is primary data that is data obtained through observation and interview. Data analysis method used is descriptive quantitative that is managing data in the form of numbers. Based on the results of the research note that UD Maju has not done the calculation of cost of production and selling price. The selling price set by UD Maju is smaller than the selling price calculated using cost plus pricing method with full costing approach. From the results of the study, it can be concluded that during this UD Maju suffered losses Keywords: Cost Plus Pricing, Full Costing, Selling Price, Profit.
ANALISIS METODE ECONOMIC VALUE ADDED UNTUK MENILAI KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA Muhammad Hefrizal
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.v4i1.1552

Abstract

AbstrackEVA is one method that measures the company's financial performance to determine the added value, the added value is used by the owners of capital as a reference in determining the investment in a particular company. The benefits of EVA as a benchmark in assessing the financial performance of capital owners who are interested in investing capital in the company. The purpose of the authors conducted this study is to determine the financial performance of companies using EVA method showed positive or negative development in the period 2014 - 2016. This study uses descriptive quantitative analysis method. Methods of data analysis in the form of numbers which are then described as the cause of the variables of the study. The result of EVA method analysis to measure financial performance shows positive development within 3 years ie EVA> from 0, hence has happened value added economics and company financial performance can be said good. Keywords: Economic Value Added, Financial Performance AbstrakEVA merupakan salah satu metode yang mengukur kinerja keuangan perusahaan untuk menentukan nilai tambah, yang nilai tambah tersebut digunakan oleh para pemilik modal sebagai acuan dalam menentukan investasi pada perusahaan tertentu. Manfaat dari EVA sebagai tolak ukur dalam menilai kinerja keuangan terhadap para pemilik modal yang berminat menginvestasikan modalnya di perusahaan. Adapun tujuan penulis melakukan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan dengan menggunakan metode EVA menunjukkan perkembangan positif atau negatif pada periode 2014 – 2016. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Metode analisis data dalam bentuk angka yang kemudian dideskripsikan sebab akibat terjadinya variabel penelitian tersebut. Hasil analisis metode EVA untuk mengukur kinerja keuangan menunjukkan perkembangan yang positif dalam waktu 3 tahun yakni EVA > dari 0, maka telah terjadi nilai tambah ekonomis dan kinerja keuangan perusahaan dapat dikatakan baik. Kata Kunci : Economic Value Added, Kinerja Keuangan
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Rezki Zurriah; Masta Sembiring
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.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN Inda Yuni Arditha; Rosmaini Rosmaini
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.v2i1.1709

Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.
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
FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING Fitri Apriani; Syafrida Hani
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.v2i1.1712

Abstract

The purpose of this study to examine the factors that influence faktr wajibpajak individual behavior towards the use of e-filing on STO Medan Belawan. Methods of sample selection using a convenience sampling. From the results of the test T is known that the technology readiness variables significantly influence the use of e filling, while the security and confidentiality of variables, perceived usefulness and ease of no significant impact on the use of e-filing. From the results of the F test found no effect of technology readiness, security and confidentiality, perceived usefulness, and perceived ease of the use of e-filing on STO Medan Belawan.
ANALISA FAKTOR ADVERTISING DAN DIRECT MARKETING TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE APPLE Putra Chairy
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.v2i1.1713

Abstract

This study is based on the premise that the importance of increasing sales by maximizing purchasing decisions. Factors that influence purchasing decisions are advertising (advertising) and direct marketing (direct marketing). Therefore, this study aimed to analyze the influence of advertising and direct marketing to the buying decision is made on a Smartphone Apple.Penelitian University student Amir Hamzah Medan.This type of research is using associative approach, the research data is primary data and secondary data. This study population mahas wearing Apple Smartphone, the sample of 52 respondents. Data analysis using multiple linear regression test.The results obtained as well as a conclusion of this study were: advertising (advertising) positive and significant impact on purchasing decisions, and direct marketing (direct marketing) positive and significant effect on purchasing decisions either partially tested or tested simultaneously. The researchers suggest that companies should be able to maximize efforts to improve purchasing decisions on sales.
PENGARUH KOMPETENSI, INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT PADA PEMERINTAH KOTA MEDAN Lutfriansyah Lutfriansyah
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.v2i1.1715

Abstract

This study examined the effect of competence, independence and motivation to audit quality in inspectorate officials in the city government field, a phenomenon that occurs in the city inspectorate field are their findings that should be discovered and disclosed by the inspectorate but not found by the Inspectorate but found by the BPK. The population of this study was 32 officers inspectorate, and the sampling technique used is saturated sample, thus the total sample of 32 people. The data used is primary data, and a model of data analysis used is multiple regression analysis and classical assumption test. The results of this study indicate that partial competence positive effect on audit quality, independence, positive effect on audit quality, motivation positive effect on audit quality and competence, independence and motivation simultaneously affect the quality of the audit

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