JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
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.
Articles
405 Documents
<![CDATA[Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan ]]>
<![CDATA[Christina Verawaty Situmorang]]>;
<![CDATA[Arthur Simanjuntak]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i2.4312
<![CDATA[The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance.  This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least  5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.]]>
<![CDATA[Analisis Perbandingan Keakuratan CAPM Dan APT Dalam Upaya Pengambilan Keputusan Investasi Saham Sektor Perbankan ]]>
<![CDATA[Arif Abdillah]]>;
<![CDATA[Aditya Kristamtomo Putra]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4336
<![CDATA[The Capital Asset Pricing Model and the Arbitrage Pricing Theory are a balance model that uses risk measurement variables to see risk correlations and returns. This research is descriptive quantitative. The purpose of this research is to find out how much the value of stock returns in the banking sector is calculated by the Capital Asset Pricing Model and Arbitrage Pricing Theory, looking for a more accurate model and how big is the difference in accuracy of the significant accuracy of the Capital Asset Pricing Model and Arbitrage Pricing Theory in making investment decisions in the banking sector. The population in this study is a banking company registered at Indonesia Stock Exchange during 2015-2018. The sample in this study amounted to 36 banking companies listed on the Indonesia Stock Exchange during 2015-2018. The sampling method is a non-probability sampling method that is purposive sampling technique. The results of this study indicate that the Capital Asset Pricing Model is better than the Arbitrage Pricing Theory and there is no difference in accuracy between the Capital Asset Pricing Model and the Arbitrage Pricing Theory in an investment decision making effort at banking sector.]]>
<![CDATA[Determinan Penerapan Akuntansi Manajemen pada Usaha Mikro Kecil dan Menengah: Bukti Empiris dari Kota Tarakan ]]>
<![CDATA[Roni Padliansyah]]>;
<![CDATA[Andre Suandi Simbolon]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4365
<![CDATA[Micro, small and medium enterprises (MSMEs) are one of the economic sectors that absorb the most labor and make a significant contribution to economic growth. One of the most important elements in making decisions in business competition is information about management accounting in an entity. This study aims to determine the factors that influence the use of management accounting in micro, small and medium scale enterprises (MSMEs) in Tarakan City. These factors include: business and production capacity; competitiveness; quality of human resources; business strategy; as well as awareness of business owners / operators of management accounting. This study uses a questionnaire-based survey on a sample of 67 MSMEs in Tarakan. The method used to test the hypothesis is structural equation modeling (SEM) analysis with partial least square (PLS). The results showed that the business and production capacity; and market competition has no effect on the application of management accounting in Tarakan City MSMEs. Even so, there are other variables that show a positive and significant influence on the application of management accounting such as the quality of human resources, business strategy, and owner / operator awareness. The results of this study also provide evidence that the application of management accounting can improve the quality of information obtained by users, facilitate economic decisions, and increase the operational efficiency of MSME entities, especially in Tarakan City.]]>
<![CDATA[Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning ]]>
<![CDATA[Rizki Hamdani]]>;
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Wirawan Hardinto]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4409
<![CDATA[The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.]]>
<![CDATA[Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange ]]>
<![CDATA[Khanifah Khanifah]]>;
<![CDATA[Agus Triyani]]>;
<![CDATA[Suhita Whini Setyahuni]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4454
<![CDATA[The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.]]>
<![CDATA[Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4476
<![CDATA[The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020. The analytical method used was multiple regression analysis. The result show that the capital structure has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.]]>
<![CDATA[Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan Dengan Struktur Modal sebagai Variabel Moderasi ]]>
<![CDATA[Mita Ayu Safitri]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4517
<![CDATA[This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.]]>
<![CDATA[Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Putri Awalina]]>;
<![CDATA[Imarotus Suaidah]]>;
<![CDATA[Miladiah Kusumaningarti]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i2.5023
<![CDATA[This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.]]>
<![CDATA[Corporate social responsibility dan kesejahteraan masyarakat: pendekatan triple bottom line ]]>
<![CDATA[Arif Widyatama]]>;
<![CDATA[Andi Sabirin]]>;
<![CDATA[Sulastia Ningrum]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i2.5175
<![CDATA[The purpose of this study is to understand in depth the implementation of Corporate social responsibility (CSR) in improving the welfare of the community through the CSR program conducted by PT. PLN Region Sulutenggo. The research method used is interpretive, namely understanding from various informants' perspectives regarding the implementation of CSR. The results of this study indicate that the implementation of PT PLN Sulutenggo Region has carried out various work programs that were born through social mapping obtained by phenomena or problems of residents in the area where PT PLN operates, including in the fields of education and health. Therefore, PT PLN must actively participate in continuing to be committed to its work programs. This research has implications for the implementation of the triple bottom line which is fundamental to the implementation of CSR, because companies are not only required to increase revenue but also contribute to two other aspects, namely social and environmental so that the work program of the company's CSR can prosper the community around PT PLN Sulutenggo Region.]]>
<![CDATA[E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara ]]>
<![CDATA[Irine Ika Wardhani]]>;
<![CDATA[Arifa Pratami]]>;
<![CDATA[Ikbar Pratama]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i2.5293
<![CDATA[This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.]]>
