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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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PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Fachruddin, Wan; Handayani, Sri
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality
PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI Dewi, Ratna Sari; Sriwardani, Sriwardani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research is to find out and analysis the influence of PMA, PMDN, and PAD and the significant to the economic growth in Indonesia. The population are 34 province since 2013-2015. Samples that is chosen with purposive method and using SPSS as the tools. The results show that PMA, PMDN and PAD have positive influence with significant both partial or simultaneous.Keywords: PMA, PMDN, PAD and economic growth
PENGARUH KUALITAS PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI TERHADAP KEANDALAN AUDIT TRAIL PADA PT. BANK MEGA, TBK CABANG SETIA BUDI MEDAN Nasution, Ilham Ramadhan; Manurung, Tety Yan Reysa
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

ABSTRACTThe purpose of this study was to determine and analyze the effect on the quality of the internal control system of accounting information on the reliability of the audit trail at PT. Bank Mega Tbk Branch Medan Setia Budi. This research is associative. The population is an employee of PT. Bank Mega Tbk Branch Medan Setia Budi, amounting to 37 people. Samples used in this study were employees of PT. Bank Mega Tbk Branch Medan Setia Budi, amounting to 37 people so this research is called saturated sample of all employees were sampled. Data used in this research is quantitative data and the data from secondary data sources. Data were analyzed using statistical tests. Based on the formulation of the problem that has been presented, the authors conclude that the coefficient of the variable quality of the internal control is elastic obtained tcount 6117 and TTable value at α 5% ie 2,021 (6,117 t count> ttable 2021), so that the coefficient of the variable quality of internal control can be trusted on test 95% and the variable quality of the internal controls that are essential to give meaning to the reliability of audit trail, it is thus concluded that the quality of internal controls over accounting information system has positive influence on the reliability of the audit trail at PT. Bank Mega Tbk Branch Medan Setia Budi so the hypothesis is accepted. The conclusion of this study is, the company to immediately implement the reform-reform on the parts that still has shortcomings in order to improve the quality of internal control in the existing accounting information systems in order to better and adequate.Keywords: Internal Control, Accounting Information Systems, Audit Trail ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas pengendalian internal pada sistem informasi akuntansi terhadap keandalan audit trail Pada PT. Bank Mega, Tbk Cabang Setia Budi Medan. Jenis penelitian ini adalah asosiatif. Populasi adalah karyawan PT. Bank Mega, Tbk Cabang Setia Budi Medan yang berjumlah 37 orang. Sample yang digunakan dalam penelitian ini adalah karyawan PT. Bank Mega, Tbk Cabang Setia Budi Medan yang berjumlah 37 orang sehingga penelitian ini disebut sempel jenuh dimana seluruh karyawan dijadikan sampel. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan sumber data berasal data sekunder. Teknik analisis data menggunakan uji statistik. Berdasarkan rumusan masalah yang telah dikemukakan, maka penulis membuat kesimpulan bahwa koefisien variabel kualitas pengendalian internal bersifat elastis yakni diperoleh nilai thitung 6.117 dan nilai ttable pada α 5% yakni 2,021 (thitung 6.117 > ttabel 2.021), sehingga koefisien variable kualitas pengendalian internal dapat dipercaya pada uji 95% dan variable kualitas pengendalian internal memberi arti yang begitu menentukan terhadap keandalan audit trail, maka dengan demikian disimpulkan bahwa kualitas pengendalian internal pada sistem informasi akuntansi berpengaruh positif terhadap keandalan audit trail Pada PT. Bank Mega, Tbk Cabang Setia Budi Medan dengan demikian hipotesis diterima. Kesimpulan dalam penelitian ini adalah , perusahaan agar segera melaksanakan pembenahan-pembenahan pada bagian-bagian yang masih memiliki kekurangan dalam rangka untuk meningkatkan kualitas pengendalian internal pada sistem informasi akuntansi yang ada agar lebih baik serta memadai.Kata Kunci :         Pengendalian Internal, Sistem Informasi Akuntansi, Audit Trail
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 2015 Ika, Desi; Listiorini, Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV
MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Juwika, Feroza AZRAI JUWIKA Azrai; Hani, Syafrida
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

ABSRACTThe purpose of this research is to investigate influence of good corporate governance mechanism on earning management. Good Corporate Governance mechanism that used un thus research, such as : board of directors, board of commissioner, audit committee and institutional ownership. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year 2009-2013. Total sample in this research are 292. This research uses multiple regression analysis method to Good Corporate Governance mechanisms on earnings management. The result of this research showed that board of commissioners have significant relationship with earnings management, and the simultant, Good Corporate Governance mechanism have significant relationship with earning management.Keywords: earnings management and good corporate governance metchanism ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate governance terhadap manajemen laba. Baik mekanisme Corporate Governance yang digunakan un demikian penelitian, seperti: direksi, dewan komisaris, komite audit dan kepemilikan institusional. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2013. Total sampel dalam penelitian ini adalah 292. Penelitian ini menggunakan metode analisis regresi berganda untuk mekanisme Good Corporate Governance pada manajemen laba. Hasil penelitian ini menunjukkan bahwa dewan komisaris memiliki hubungan yang signifikan dengan manajemen laba, dan simultan, baik mekanisme Corporate Governance memiliki hubungan yang signifikan dengan manajemen laba.Kata kunci: manajemen laba dan mekanisme tata kelola perusahaan yang baik
ANALISIS PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING DAN PENGARUHNYA TERHADAP LABA YANG DIHASILKAN PADA UD MAJU sari, yunita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (955.96 KB) | DOI: 10.31289/jab.v4i1.1549

Abstract

ABSTRACTCost plus pricing method with full costing approach is one of the many methods used by the company in determining the selling price because it is considered as an easy method to understand. Cost plus pricing method with full costing approach also take into account all expenses incurred to produce a product either variable cost or fixed cost. The purpose of this research is to help UD Maju in determining the selling price and to know the amount of profit obtained by UD Maju during January 2018. This research was conducted on one of Small Medium Enterprises which is UD Maju which is located at Jalan Titi Papan Gang Pemuda, Sei Sikambing D , Medan managed by Mr. Suparman. The type of data used is primary data that is data obtained through observation and interview. Data analysis method used is descriptive quantitative that is managing data in the form of numbers. Based on the results of the research note that UD Maju has not done the calculation of cost of production and selling price. The selling price set by UD Maju is smaller than the selling price calculated using cost plus pricing method with full costing approach. From the results of the study, it can be concluded that during this UD Maju suffered losses Keywords: Cost Plus Pricing, Full Costing, Selling Price, Profit.
PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN Listiorini, lISTIORINI
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.521 KB) | DOI: 10.31289/jab.v4i1.1503

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi  terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi  berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansi  berpengaruh signifikan terhadap penggunaan  informasi akuntansi pada Usaha Mikro Kecil dan Menengah. 
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Semen Nurafika, Rika Ayu
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.919 KB) | DOI: 10.31289/jab.v4i1.1532

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas
ANALISIS PERHITUNGAN KOMISI AGENT ASURANSI PADA PT.GENERALI LIFE INSURANCE CABANG MEDAN Sutrisno, Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.297 KB) | DOI: 10.31289/jab.v4i1.1544

Abstract

ABSTRACT            A commission calcuation is very important for the company to know the performance of the agent. In addition, the calculation of the commission aims to know the commission of insurance agents on PT.GENERALI Life Insurance. In the calculation of the company’s commission using the method based on working time so that obtained more accurate, fast, precise in reducing the risk of calculating the commission. The type of data used in this study are primary and secondary data, and data sources used in the form of internal and external. Dat collection methods used are field research and library research. Method of data analysis used quantitative descriptive method. Seen from the results of research used by the author, the conclusion that PT.GENERALI Life Insurance has a commission calculation taht is very appropriate with the agent. However, the lack of detailed calculation of commisions makes the agent feel less satisfied. After analyzed the commission calculation has additional reward again so that agent/marketer can motivate himself to achieve the target company. Keywords : Insurance Agent Commission
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Pada Perusahaan Farmasi Yang Terdaftar Di BEI Hsb, Mardiyana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.142 KB) | DOI: 10.31289/jab.v4i1.1533

Abstract

Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas

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