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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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FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK Wenny Anggeresia Ginting; Munawarah - Munawarah; Siti Dini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.1837

Abstract

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.
SUSTAINABILITY PADA RETURN SAHAM PERUSAHAAN SEKTOR INDUSTRI PERTAMBANGAN BATU BARA Reinandus Aditya Gunawan; Valencia Priska
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.v4i2.1978

Abstract

Sustainability adalah sebuah cara bagaimana sebuah perusahaan meminimalkan kerusakan yang terjadi yang disebabkan oleh perusahaan terhadap lingkungan, sosial dan apakah sebuah perusahaan memiliki sebuah tata kelola perusahaan yang baik. Sektor industri batu bara dimana di dalam proses produksinya sangat berkaitan dengan lingkungan dan sosial tentunya sangat berkaitan dengan sustainability. Sustainability dapat diukur dengan menggunakan ESG Score yaitu skor environment, social dan governance secara umum dan secara khusus dengan secara khusus dibagi lagi menjadi, Resource Use Score, Emissions Score, Environmental Innovation Score, Workforce Score, Human Rights Score, Community Score, Product Responsibility Score, Management Score, Shareholders Score, dan CSR Strategy Score. Penelitian ini mencari pengaruh antara ESG Score dengan return saham dari perusahaan tersebut. Metode yang digunakan adalah dengan menggunakan data panel. Hasilnya adalah variabel management dan csr strategy berpengaruh secara signifikan terhadap perubahan return saham perusahaan dalam sektor industri coal mining.Kata Kunci: sustainability, coal mining, esg score, return saham
PENERAPAN E-FILING, E-BILLING DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MEDAN POLONIA Syamsul Bahri Arifin; Indra Syafii
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.1979

Abstract

This study aims to determine and analyze the effect of the application of e-filling, e-billing and tax audit on individual taxpayer compliance in Medan Polonia KPP. The sample used in this study as 100 Individual taxpayers in the Polonia Medan Primary Tax Office area. This study uses a quantitative analysis method that explains the state of the variables studied using statistical data. All indicators from this study should pass the validity test and data reality, the classical assumption test and final hypothesis test. The results of this study indicate that there are insignificant effects from free variables in the form of the application of e-filing, application of e-billing and tax audits of individual taxpayer compliance at Medan Polonia Tax Office. The ability of the three independent variables in explaining the dependent variable is very small, which is only 3% while the remaining 97% is explained by other variables were not included in this research model.
PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON Suwandi Suwandi; Marsani Asfi; Viona Firlisia; Sylvia Chandra
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2042

Abstract

This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN LABA BERSIH PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Ruth Veny Martha; Benny Franco Sitompul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2223

Abstract

This study aims to determine how much influence current ratio, debt to equity ratio, total asset turnover simultaneously on net profit margin on otomotive companies and component listed on The Indonesia Stock Exchange from 2013 to 2016. The data used are the current ratio, debt to equity ratio, total asset turnover and net profit margin’s company. Coeficient determination, F Value and T Test are using in this study. The result of this study is simultaneous effect of current ratio, debt to equity ratio, and total asset turnover have a significant impact on net profit margin.
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
ANALISA RASIO KEUANGAN TERHADAP RETURN ON ASSET PADA SUBSEKTOR BANK YANG TERDAFTAR DI BEI Frima Lumbangaol; Windi Astria Trinanda; Putri Aprilia; Ckristina Meilinda Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2321

Abstract

This study aims to examine the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) partially and simultaneously to Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange for the 2012-2017 period. The research sample was obtained by 28 selected companies using purposive sampling with certain criteria. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques in this study are multiple analysis models (linear), classic assumption tests and hypothesis testing in analyzing research data. the results of the research partially show that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect while the BOPO has a negative but not significant effect on Return On Assets (ROA) on banking companies listed on the Indonesia Stock Exchange. Simultaneously the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange.
PENGARUH REMUNERASI DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KEJAKSAAN NEGERI MEDAN Dito Aditia Darma Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2441

Abstract

This study aims to look at the effect of remuneration and work spirit on employee performance both partially and simultaneously at the Medan District Prosecutor's Office. The research used associative/correlation method. The population was 5 work units at the Medan District Prosecutor's Office consisting of Coaching, Pidum, Pidsus, Datun, and Intel work units and the sample of the study was 97 people including 18 employees in the Coaching work unit, 37 employees in the Pidum work unit, 18 people employees in the Pidsus work unit, 9 employees in the Datun work unit, and 15 employees in the Intel work unit. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption test. The result of the research showed that, partially, Remuneration had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office and partially, Work Spirit had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office. Simultaneously, these results indicate that Remuneration and Work Spirit had significant influence on the employee performance at the Medan District Prosecutor's Office.
PENGARUH PRAKTIK PERATAAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Kurnia Sari; Hendra Saputra; Wichita Ghekesia Nainggolan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2454

Abstract

The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).
PENGARUH PAJAK DAERAH DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI SUMATERA UTARA Puja Rizqy Ramadhan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2455

Abstract

This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.

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