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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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Indeks Transparansi Pengelolaan Anggaran Daerah: Bagaimana Perkembangannya? Nulailah Nulailah; Syamsul Syamsul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5388

Abstract

The purpose of this research is to measure the transparency of regional budget management (TPAD). This type of research is descriptive research, using documentation data collection techniques. The data analyzed is regional budget management data, which is obtained through observations on the official website of local governments in Indonesia. The results of the analysis show that the first rank of the TPAD index was achieved by the Provincial Government of West Sumatra, the second rank was occupied by the Provincial Government of Riau, and the third rank was occupied by the Provincial Government of South Kalimantan. In addition, it was also found that the average value of the TPAD index was 24.24 percent. This means that the overall level of TPAD is still classified as insufficient, in other words, the management of regional budgets in Indonesia is still very non-transparent. However, this study also shows that the TPAD index in Indonesia continues to improve from year to year.
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
Pengaruh Kinerja Non Keuangan (Environmental, Social, Governance) terhadap Resiko Investasi Perusahaan Agus Triyani; Suhita Whini Setyahuni; Fiki Durrotul Makwuna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5602

Abstract

This study intends to investigate the impact of sustainability information on the level of firm’s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firm’s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investment’s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporate’s risk.
Minat Generasi Z Menggunakan Kembali Transaksi Mobile Payment: Pendekatan Model UTAUT 2 Yestias Maharani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5641

Abstract

Z generation  is a generation that lives in the era of technology so that they are used to using technology in their daily lives, including mobile payments. This study was conducted to see the relationship between the variables contained in UTAUT 2 and additional variable trust with the desire to continuance use intention mobile payments. The UTAUT 2 variables used in this study are performance expectations, effort expectations, social influences, facility conditions, hedonic motivation, price value, habits and the additional variable used in this study is trust. Respondents involved in this study were Generation Z as many as 146 people, Generation Z is a generation that grew up in the midst of technological advances so that they are very accustomed to using technology and information systems including mobile payments. The variables of performance expectation, effort expectation, social influence, facility condition, hedonic motivation, price value have no significant effect on the creation of generation z to continuance use intention mobile payments transactions. Meanwhile, habits and beliefs have a significant influence on making z intentions to reuse cellular payment transactions. This is because generation z is a millennial generation who is used to using technology such as mobile payment transactions, and feels confident that their mobile payment transactions can maintain privacy for their data.
Model Triple Bottom Menuju Kinerja Keuangan Hermanto Hermanto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5648

Abstract

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.
Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Abstract

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.
Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening Suriani Ginting; Sonya Enda Natasha S. Pandia; Evi Juita Wailan'An
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5725

Abstract

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan Hadiah Fitriyah; Rihlatus Saidah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5837

Abstract

This study aims to determine the role of corporate social responsibility (CSR) in moderating the effect of environmental performance on company performance. The research population includes all Manufacturing Companies listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling. The sample data taken are industrial consumer goods sector companies listed on the Indonesia Stock Exchange. The data analysis method used is partial least square (PLS) software. The results showed that environmental performance had an effect on company performance and corporate social responsibility was not able to moderate the influence of environmental performance on company performance. This is what provides an explanation that environmental performance is able to affect the company's performance as evidenced by the financial value with a higher rate of return and if the company does not have conflict issues regarding the environment, the company with EBBAs carries out its business operations, this proves that in the future environmental performance will provide influence on company performance.
Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan Warsani Purnama Sari; Yusnaini Yusnaini; Isnaniah Laili Khatmi Safitri; Dhian Rosalina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5879

Abstract

This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.

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