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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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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.
PENGARUH CUSTOMER VALUE TERHADAP KEPUASAN NASABAH PADA PT. BANK TABUNGAN NEGARA (PERSERO), Tbk (STUDI KASUS CABANG PEMBANTU H. M. YAMIN MEDAN) Dewi Budhihartini
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.v2i1.1717

Abstract

PT.Bank National Savings (Persero), Tbk was originally commissioned by the Indonesian government to be the only bank that handles the distribution of the mortgage (Housing Loan) to the lower middle class society is through a simple home mortgage and mortgage the house is very simple. However, with the change in government policy Indonesia, where all the banks are allowed to distribute mortgages, Bank BTN shifting business focus so that Bank BTN had to face competition from other banking institutions to foster positive values to its customers. This study is based on the premise that the importance of customer satisfaction to improve corporate profitability variables mepengaruhi tehadap customer satisfaction adalahNilai customer (customer value) that is the perception of the value derived from the performance attributes of products (savings), which consists of the value of the performance attributes of the product (benefit from interest rates, the benefits of the transaction tool functions, function pemindahanbukuan, and multipurpose savings), the value of the service (speed of service, professionalism of the staff, comfort, information, interactive relationship, a gift) and corporate image.This study focused research on customer satisfaction savings god Batara by reason of savings is a type of savings is the most preferred by customers PT.Bank National Savings (Persero), Tbk Kacapem M.Yamin.Jenis this research using associative approach, the research data is primary data and secondary data. The study sample as many as 99 respondents. Data analysis using multiple linear regression test.From the regression equation known customer value consists of the value of money, performance value, emotional valuee positive and significant impact on customer satisfaction PT. State Savings Bank (Persero) either partially or simultaneously.
ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Sari Bulan Tambunan
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.v2i1.1718

Abstract

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.
IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Liza Novietta; Ruswan Nurmadi
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.v2i1.1719

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. PERUSAHAAN GAS NEGARA (PGN) Tbk. MEDAN Reviwya Gesti Paningrum; Ali Usman
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.v2i1.1721

Abstract

This study aims to determine whether implementation of good corporate governance can increase financial kineja at PT. National gas Company. The population in this study are all implementation of good corporate governance in improving financial performance at PT. Perusahaan Gas Negara, samples are Implemnetasi Good Corporate Governance in improving financial performance. Perusahaan Gas Negara Tbk. 2012-2014 year, type of data used in this study using quantitative and qualitative data type, source data used in this research is secondary data, the data collection techniques in this study using interview techniques and Documentation, Technical Analysis of the data used is Descriptive Analysis , Research Shows that PT. National Gas Company has implemented good corporate governance Good with achieving value 92.14%, but in terms of financial performance as measured by the ratio of Return On Equity (ROE) impairment in current year profit amounted to 17.43%.
ANALISIS RASIO UTANG ATAS MODAL DAN UKURAN PERUSAHAAN TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ahmad Prayudi; Nur Ilhammi
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.v1i2.1723

Abstract

Manufactury industry is the industry which produce unready-made goods tobe ready made goods. Manufactury industry has role in economy of the country. But the growth of economy fluctuation can not be avoided which causes influence on the company’s stability that can be seen from the financial statement.This research has the direction to analyse debt to equity ratio and firm size to the stock return in manufacture company which is listed in Indonesia Stock Exchange. Data is taken from the publication financial statement which is gotten from www.idx.co.id for the periode 2010-2013. The population in this research is all the manufacture companies from sub sector of consumtion goods which are 36 companies and the samples with purposive sampling methode are 13 companies. The Analysis of data used is statistic descriptif analysis and multiple linear regression analysis to get the description spreadly about the correlation among variabels.The result of this research shows that debt to equity ratio influential positif and not significant to stock return. Meanwhile, firm size influential positif and significant to stock return.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN Susi Handayani
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.v1i2.1726

Abstract

This study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesia's economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumer's decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.
PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN Zainal Abidin; Yulianty Yulianty
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.v1i2.1727

Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.
PENGARUH CITRA MEREK DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN POLIS ASURANSI Ridho Pahlawan Tobing; Lila Bismala
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.v1i2.1728

Abstract

The aim of this research was to determine the effect of brand image and advertising on consumer purchasing decisions are made. The results showed that there is influence between the variables of brand image on purchase decisions of customers insurance policy. The second hypothesis is rejected, there is no influence of advertising on purchase decisions of insurance policies. The third hypothesis is accepted, that there is a positive influence between the brand image and the negative impact of advertising on purchase decisions of insurance policies.
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.

Page 29 of 41 | Total Record : 405

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