cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota medan,
Sumatera utara
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
 36   37   38   39   40 
Accounting for Non-Accounting Students: Determinants and Academic Performance Aliana Shazma Amir Binti Amir; Shafawaty Mohamad Shabri
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.v8i2.7885

Abstract

This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).  
A Study On Real Estate Investment Decisions in an Indonesian Free Trade Zone: A Behavioral Finance Approach Cindy Lorenza; Dezie Leonarda Wargenegara
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.v8i2.8156

Abstract

The study use behavioral finance approach to explore the factors that influence investment decisions in real estate investing in FTZ Batam. Behavioral finance is a branch of finance that studies psychology and sociology to evaluate the investment decision-making process and investors' responses to market conditions. Overconfidence, risk aversion, herding bias, and financial literacy are independent variables that are thought to influence investment decisions in real estate at FTZ based on a behavioral finance perspective. This study was conducted on 185 respondents who were selected based on several considerations such as age, investment, income, etc. to obtain representative data and are residents of Batam. The data was processed using smartPLS (Partial Least Square) using the PLS-SEM (Partial Least Square-Structural Equation Modeling) method. In this study, overconfidence, imitation, and financial literacy showed a significant and positive effect. Meanwhile, risk aversion has no significant and positive effect on real estate investment decisions in Batam.   
Financial Due Diligence in Increasing Company Value Through Banking Mergers and Acquisitions During COVID-19 Arnika Dwiyanti; Ludovicus Sensi Wondabio
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8527

Abstract

The COVID-19 pandemic took an enormous effect on the company's ability to survive, and the most popular way to survive was through mergers and acquisitions (M&A), which in Indonesia, was triggered by the stipulation of Financial Services Authority Regulation (POJK) Number 12/POJK.03/2020 on Commercial Bank Consolidation. Thus, M&A activities in the Indonesian Banking industry increased, concerning the role of engaged auditors as practitioners who have competency in conducting financial due diligence (FDD) through critical aspects that are directly and not directly affected by pandemic conditions. This research focused on FDD process evaluation to support the aims of reducing failure of M&A by confirming the veracity of data, so it could prevent loss and create value for shareholders. To understand the practice, concurrent mixed method research was applied to the acquisition case of PT Bank Mayora (Mayora) by PT Bank Negara Indonesia Tbk (BNI) through interviews and documentation. The evaluation of this research is not only within the scope of M&A in previous research but carries the banking industry's FDD to comply with POJK during the COVID-19 pandemic. The study finds some new aspects to contribute wider points of view for auditors in conducting FDD, including technology-based FDD development of processes and procedures.
Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX) Dwi Fatmah Sari; Eko Hariyanto; Sri Wahyuni; Novi Dirgantari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8642

Abstract

The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life.  The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
Determination of Earnings Quality and Firm Value: New Evidence from Indonesian Non-financial Companies Ellin .; Erna Wati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8710

Abstract

This research aims to determine the factors affecting earnings quality and firm value empirically. Two theories underlie the conceptual framework of this research, namely agency theory and signaling theory. Agency conflicts arise due to conflicts of interest and information asymmetry between principals as users of information and agents as providers of information. Then, the emergence of signal theory acts as a moral reason for companies to send signals to the market to reduce information asymmetry between agents and principals by reporting on the company's operating and financial performance. The statistical population of this research consists of all non-financial companies listed on the Indonesia Stock Exchange covering the period of 2017-2020, giving 1.735 and 1.727 observations data for each dependent variable. This study employs multiple linear regression methods to test and analyze the data. The findings show a significant relationship between growth, Earnings Quality (EQ), and Firm Value (FV). Firm size, cash to current assets, current debt to total assets, listing age, market capitalization, and earnings management have no significant influence on EQ but significant on FV. The managerial capability only has a significant impact on EQ. Furthermore, the working capital ratio, earnings per share, firm age, price earnings ratio, and CSR award do not affect EQ and FV. The novelty of this research is to acumen the best factor affecting earnings quality and firm value.
Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance Jessy Tantriangela; Milla Sepliana Setyowati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.9109

Abstract

The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.
Emotional Intelligence and Employee Performance: A Study of Teachers in Secondary Schools in Benue State, Nigeria Juliet Abeyi Otor; Terungwa P. T. Jato
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.9316

Abstract

The study's goal was to look into the impact of emotional intelligence on teacher performance in secondary schools in Makurdi, Benue State, Nigeria. The study was based on the theory of emotional intelligence as propounded by Daniel Goleman in 2002. It adopted a descriptive survey research design. The sample comprises 160 secondary school teachers and administrators from 15 schools. A structured questionnaire was used to collect relevant data. Descriptive and regression analyses were used in the analysis. The paper's theoretical review is based on Goleman's works (2002). Four emotional intelligence constructs (self-awareness, self-management, social awareness, and relationship management) were used, as were the study's objectives. The findings revealed a link between emotional intelligence and secondary school teachers’ performance. It is recommended, among other things, that the concept of emotional intelligence be clearly inculcated in the recruitment and selection criteria of secondary school teachers.
Effectiveness of Good Corporate Governance and Corporate Social Responsibility Mechanisms on the Company's Financial Performance on the Indonesian Public Listed Companies: Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Santi Yopie; Veronica Oktavia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9667

Abstract

Business stocks with solid fundamentals, impressive performance, and liquid portfolios make up the KOMPAS100 index. This study is useful in determining the impact of corporate governance (GCG) and corporate social responsibility (CSR) systems on financial performance by using profit management as a mediation variable. This research is useful to determine the effect of corporate governance (GCG) and corporate social responsibility (CSR) mechanisms on financial performance. This considers the importance of theory in the inclusion of activities to be carried out by the company such as agency theory and legitimacy, agency is a theory that will bring together the company owner with the company manager, on the side the company manager can trigger problems due to differences in thinking with the owner of the company which will make profit management arise and then legitimacy where this theory is centered In one important core, namely sustainability, stakeholders will strive so that the company can continue to implement social interests by providing a positive response to the environment in which it operates. The purposive sampling strategy is used to select annual financial statements and reports from businesses included in the Kompas100 index for 2018 to 2021. The sample consisted of 32 businesses in total. Data processing and tabulation will be carried out using Eviews software version 12. The result of the analysis is that GCG and CSR have no influence on earning management. While earnings management has a significant positive effect on asset returns and Tobin's Q, but there is no effect on EPS. For GCG, it has a significant positive effect on asset returns but does not affect EPS and Tobin's Q. CSR has a significant negative effect on asset returns and Tobin's Q, but no effect on EPS.
Effectiveness Of Financial Reporting On Share Prices In Mining Public Listed Companies On The Indonesian Stock Exchange (IDX) Taskurun; Muhammad Azis
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9668

Abstract

Financial statement information is one of the important factors in assessing the stock price of a company, many investors before deciding to invest their capital in the company they want to go to first look at financial information, so this study focuses on analyzing the effect of PM, ROA, CR, SR, and PER on the stock price of a coal & lignite mining company on the IDX in 2018-2022. The focus of this study uses three grand theories, namely value theory, market finance theory, and market efficiency theory, each of which explains the effect of financial statement information on stock price fluctuations. The results of the analysis show that PM has a negative and important effect on stock prices, while ROA and PER have a positive and important effect. CR and SR have no significant influence. The coefficient of determination shows that these variables only explain 30% of the influence of stock prices, the rest are influenced by other factors. The implication of this study is that companies need to improve ROA and PER for better stock performance. Limitations of this study include data quality, external factors, and methodology.
Determination of Firm Value on Cost Leadership Strategy, Executive Compensation and Foreign Ownership in the Health Sector of Indonesian Public Listed Companies Majidah; Hilwa Ramadhanti Sakina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9779

Abstract

Investors' perception of how well a company manages resources, indicated by its share price, is known as company value. Referring to signaling theory, cost leadership strategy, executive compensation and foreign ownership give positive signals on the value of the company. Meanwhile, executive compensation as per agency theory is expected to be able to suppress agency problems, so as to produce quality performance so that investors respond positively. This study aims to examine cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management as determinants of corporate value. Health sector companies listed on the Indonesia Stock Exchange in 2017-2021 became the population of this study. Purposive sampling obtained 54 observational data. Data analysis using panel data regression. The results explain that cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management are simultaneously determinants of company value. Cost leadership strategy and executive compensation are partial determinants of a company's value.  However, foreign ownership is a negative determinant of corporate value in the health sector on the IDX, the findings are new to this study.  

Page 38 of 41 | Total Record : 405

 36   37   38   39   40 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2025): November 2025 Vol. 11 No. 1 (2025): Mei 2025 Vol. 10 No. 2 (2024): November 2024 Vol. 10 No. 1 (2024): Mei 2024 Vol. 9 No. 2 (2023): November 2023 Vol. 9 No. 1 (2023): Mei 2023 Vol. 8 No. 2 (2022): November 2022 Vol 8, No 1 (2022): Mei 2022 Vol. 8 No. 1 (2022): Mei 2022 Vol. 7 No. 2 (2021): November 2021 Vol 7, No 2 (2021): November 2021 Vol 7, No 1 (2021): Mei 2021 Vol. 7 No. 1 (2021): Mei 2021 Vol. 6 No. 2 (2020): November 2020 Vol 6, No 2 (2020): November 2020 Vol 6, No 1 (2020): Mei 2020 Vol. 6 No. 1 (2020): Mei 2020 Vol 5, No 2 (2019): November Vol. 5 No. 2 (2019): November Vol 5, No 1 (2019): Mei Vol 5, No 1 (2019): Mei Vol. 5 No. 1 (2019): Mei Vol 4, No 2 (2018): November Vol. 4 No. 2 (2018): November Vol 4, No 2 (2018): November Vol 4, No 1 (2018): Mei Vol 4, No 1 (2018): Mei Vol. 4 No. 1 (2018): Mei Vol. 3 No. 2 (2017): November Vol 3, No 2 (2017): November Vol 3, No 2 (2017): November Vol. 3 No. 1 (2017): Mei Vol 3, No 1 (2017): Mei Vol 3, No 1 (2017): Mei Vol 2, No 2 (2016): November Vol 2, No 2 (2016): November Vol. 2 No. 2 (2016): November Vol 2, No 1 (2016): MEI Vol 2, No 1 (2016): MEI Vol 2, No 1 (2016): JURNAL AKUNTANSI DAN BISNIS MEI Vol. 2 No. 1 (2016): Mei Vol 1, No 2 (2015): NOVEMBER Vol 1, No 2 (2015): NOVEMBER Vol. 1 No. 2 (2015): November Vol. 1 No. 1 (2015): Mei Vol 1, No 1 (2015): Mei Vol 1, No 1 (2015): Mei More Issue