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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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Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
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.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.
Pengembangan Model Manajemen Kinerja Pemerintah Berbasis Balanced Scorecard (Study Kasus Pemerintah Desa Mendana Raya) Muhammad Rijalul Hadi; Saipul Arni Muhsyaf; Baiq. Rosiyda Dwi Astuti
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.v8i1.6008

Abstract

This article aims to build a government performance management model in Mendana Raya Village. In this study, the researcher used agency theory, which in general this theory provides a disclosure. This research uses Mixed Method Research with data collection techniques in the form of interviews and questionnaires, all of which are processed using Analytical Network Process techniques with the help of Super Decicion software. The results showed that the internal business perspective became the first priority followed by the customer perspective which became the second priority, then growth and learning became the third priority and finally the financial perspective became the fourth priority. Each strategy contained in the four perspectives is interrelated and contributes to each other. The results of this strategic priority measurement are expected to be a reference for the Mendana Raya Village government in achieving its goals.
Corporate Social Responsibility (CSR), Organisational Support and Employee Engagement:Case Study Approach Olawale O. Olabode; Felix Chidozie
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.v8i1.7092

Abstract

Corporate social responsibility is how committed an organisation is in order to contribute to sustainable economic development by working with all stakeholders to improve quality of life. Today, every society expects a lot from companies to be socially responsible of providing developmental services to the community it operates (i.e., in local palace, ‘giving back to the society’). Many organisations are not practicing it and unwittingly toying with their reputation and probably their bottom line (social, environmental and economic performance). In lieu of this, this study assesses Corporate Social Responsibility (CSR), organisational support and employee engagement: Adopting Department of Petroleum Resources (DPR), Akure as case study. This study uses primary sources of data through a questionnaire. Twenty-five (25) questionnaire is administered to employees of DPR Akure through a purposive sampling method. However, only 11 questionnaire is correctly filled and returned, which represents 44% response rate, while remaining 14 represents 56%. This low percentage recorded reveals that DPR Akure is an annex of the corporation with few number of employees. Both descriptive statistics (tables, frequencies, percentages) and one-sample ‘t’ test for means statistics are used to analyse the collected data. Recall, n<30. The result, t = 1.51 shows relationship between CSR, organisational support and employee engagement. The paper recommends that organisations should review their CSR policy bi-annually in accordance with best international standard practice on how to promote relationship between stakeholders and to adopt best strategy on how to reduce menace – environmental pollution caused by activities of corporation on immediate employees and society at large
The Role of Queueing Discipline and Reneging in The Nigerian Banking Industry Amaihian Augusta; Ogunnaike Olaleke; Mercy Ogbari; Olokundun Maxwell
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.v8i1.7117

Abstract

Queue discipline is a significant predictor of the effects of queuing efficiency on customer reneging in the queue system. The kind of queuing discipline adopted by a firm if not favourable to customers could discourage present customers from switching from one bank to the other where there will be less queues and better service delivery. This has been supported by Previous academic research observed that the kind of queue discipline adopted by a firm will greatly influence the waiting time for some set of customers. Also, find out that if a customer is aware that an organization employs the last in first out queue discipline most customers will refuse to arrive in a queue system early and this will in turn affect the behaviour of customers to the organization and also the outcome of the queue itself, as arriving customers are constantly receiving service correspondingly. It becomes important to ascertain in the Nigeria commercial bank  environment the influence of queueing discipline on customers reneging in queuing system . This research adopted Quantitative approach for the survey in the study. The sampling techniques used for this study is simple random sampling techniques . A total of 400 copies of the questionnaire were distributed to the university students who are clients of the four (4) commercial banks, but only 384 (384) were returned and determined to be usable for the analysis. The following descriptive and inferential statistical techniques were used: The data received from the distributed questionnaire was analyzed using Multiple Regression. Based on these findings and gaps it was recommended that Bank management should adopt a kind of queueing discipline that is free and fair to all customers such as the first in first out queueing discipline. Banks should also  be able to adopt the use of a computerized reservation system that will also handle problems resulting from customers overbooking their service and also find ways to encourage customers to visit their banking hall during off peak period.
Working Capital Determination in Indonesian Companies during the Covid-19 Pandemic Krismonika Hidayat; Hersugondo Hersugondo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7469

Abstract

This study aimed to know the effect of the Covid-19 pandemic on the performance of companies in Indonesia, to analyze the working capital determination in Indonesia companies, to analyze the effect of Probability in financial distress in moderating the working capital relationship in Indonesia companies, and to analyze the influence of variables in providing its effect on the company's working capital. The sample used in this study was 59 companies registered in Indonesia for the period 2017-2021 taken by purposive sample method. The analytical method used was a multiple linear regression model using Spss 25 software.  The results showed that companies that manage working capital through conservative policies were a financial strategy to ensure liquidity in fulfilling their obligations to creditors, firm age (company age), long-term debt, and sales growth has a positive effect on working capital. Thus, an older company can run the company by presenting a higher level of working capital which can generate profits and a better company reputation which allows the company to get credit more easily.
Mediating Effect of Work Motivation on Green Human Resource Management Practices and Employees’ Behavioural Outcomes Salau O.P; Adeniji A.A; Falola H.O; Ohunakin F; Abasilim U. D; Chukwuemeke C.D.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7518

Abstract

Green human resource management practices have practically produced positive results for the environment. This arises as many organisational goals have been required to prioritise environmental problems and organisational sustainability due to emerging global environmental concerns. This does not suggest that the organisation should be painted green, but rather that the initiatives adopted by organisations in a specific sector are environmentally conscious of achieving required behavioural dispositions. But this may not be achieved without consistent work motivation. Hence, this research investigated the mediating effects of work motivation on Green HRM and employees’ behavioural outcomes in Nigeria's manufacturing industry. The Stakeholders’ theory was adopted for this study and it assumes that stakeholders have the power to persuade organisations to adopt environmental practices that result in better environmental outcomes. A descriptive survey research design was adopted to explain the mediating effect of work motivation on Green HRM and employees’ behavioural outcomes. An online questionnaire was employed and distributed to the selected manufacturing firms in Nigeria. This study focused on five (5) different manufacturing firms selected based on their performance, reputation, overall assets and ranking. The data for the study were analysed and presented using SPSS and SEM-PLS (Structural equation method). The findings indicated that motivation, to a great extent, mediates green HRM and employees’ behavioural outcomes. Additionally, the findings made it possible for Nigerian manufacturing companies to prioritize green HRM methods in order to boost employee motivation and reinforced behaviour. Based on the findings, it was proposed that managers in the sampled Nigerian manufacturing sector make an effort to give employees' participation in green activities to measure and evaluate organisational performance. Also, while embracing green HRM practices, the management of the Nigerian manufacturing sector should inspire their members of staff.  
Exploring The Influence of Environmental Complexity on Entrepreneurial Decision Making: A Conceptual Review Mercy Ejovwokeoghene Ogbari; George Uzoma K. Chima; Maxwell Ayodele Olokundun; Favour O. Olarewaju; Daniel.E. Ufua
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7519

Abstract

Practicing entrepreneurs make decisions in their business operations. These decisions are influenced by the environmental force and contextual issues that affect their operational process. This research paper focuses on exploring environmental complexities and their influence on entrepreneurial decision-making. The research applies a conceptual approach to unpack the effects of complexities, stakeholders’ perspectives and contextual issues on entrepreneurial decision process. A key suggestion is the adoption of meaningful engagement approach to addressing emerging complexities between entrepreneurship practice and environmental issues. While the research finds that interactive engagement can be slow in its process, it highlights the key advantages that could be useful to entrepreneurial practices.  
Factors That Affecting Stock Returns in LQ45 Companies on The Indonesia Stock Exchange Feri Noviyanti; Dewi Sarifah Tullah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7577

Abstract

Stock return is the level of profit obtained by investors on their investment. Through signal theory, companies can give signals to investors for their actions which will have an impact on stock returns. The aims of this study were to determine the effect of Beta, ROA, CR, PBV and MVA on stock returns. This study uses the LQ-45 Index company as the population and purposive sampling in the sampling technique, with the criteria that the company publishes financial statements on the Indonesia Stock Exchange from the year of 2001-2020. Analysis using panel data regression. Research proves that ROA, PBV and MVA variables can affect stock returns, while for beta and CR variables it is proven not to affect stock returns. Investors in investing should pay attention to the value of the ROA, PBV and MVA ratios in the company that is the target of their investment, because these ratios are proven to affect stock returns.
Comparison Analysis of ASEAN Banking Financial Performance During the Pandemic Justita Dura
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7618

Abstract

The arrival of the Covid-19 Pandemic outbreak has had an impact on the collapse of the local economy. The macroeconomics used in this theory explains the relationship between the current economic situation and how it affects banking financial performance with the RGEC indicators were used in this study to compare the financial performance of Indonesia's banking sector with other ASEAN countries, such as Brunei Darussalam, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. This research is a component of comparative research. The subject of the study is ASEAN banking institutions. Sampling with the purposive sampling method in 2019 and 2020 obtained 13 banks produced a complete sample. The parametric homogeneity test is used to test hypotheses in statistical models. The findings show that although there were differences in profit risk and risk profiles of ASEAN banks during the pandemic, there was no difference in capital risk.
The Effect of Corporate Social Responsibility on Profit Management Registered in Indonesian Stock Exchange Sukiantono Tang; Ristiani Hastuty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7784

Abstract

In the present day many companies have implemented social responsibility programs with the aim of attracting the attention of investors. With social responsibility activities, the company can minimize the act of manipulating a company report. Agency theory is related to the delivery of company information from managers to the company principal. The benefits that will be provided to the company are contributing company knowledge to social responsibility activities where these activities can trigger activities from profit management. The data obtained as many as 352 samples of companies have financial statements and sustainability reports that have been published by the IDX in the range of 2017 - 2021 using panel data regression in determining research data analysis.  Based on the results of this study, it proves that there is no significant influence of corporate social responsibility which consists of 7 elements, including corporate governance, human rights, labor relations, the environment, fair practices, measures of consumer expectations and community involvement in profit management in companies listed on the IDX.

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