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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 PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM Dalimunthe, Hasbiana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research about the effect of the price earnings ratio, the interest rate and the rate of inflation on the price of shares in a mining company listed on the Indonesia Stock Exchange in 2012-2014. The approach used in this study is the associative approach, whereas the type of data used in this research is quantitative data in the statement of financial statements of the years in 2012-2014, and Bank Indonesia’s report on the interest rate and the inflation rate. The sample in this research amounted to 21 companies. Data analysis techniques in this research using classic assumption test, hypothesis testing, linear regression, and test the coefficient of determination. Processing of the data in this research using the software program SPSS (Statistical Package for the Social Sciens) 17.0 for Windows.The results of this research prove that the partial price earnings ratio have a significant effect on stock prices, whereas the interest rate and the inflation rate negatively affect the share price. Simultaneously price earnings ratio, the interest rate and the inflation rate significantly affect stock prices.
ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA Ritonga, Pandapotan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah
PENGARUH CUSTOMER VALUE TERHADAP KEPUASAN NASABAH PADA PT. BANK TABUNGAN NEGARA (PERSERO), Tbk (STUDI KASUS CABANG PEMBANTU H. M. YAMIN MEDAN) Budhihartini, Dewi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

PT.Bank National Savings (Persero), Tbk was originally commissioned by the Indonesian government to be the only bank that handles the distribution of the mortgage (Housing Loan) to the lower middle class society is through a simple home mortgage and mortgage the house is very simple. However, with the change in government policy Indonesia, where all the banks are allowed to distribute mortgages, Bank BTN shifting business focus so that Bank BTN had to face competition from other banking institutions to foster positive values to its customers. This study is based on the premise that the importance of customer satisfaction to improve corporate profitability variables mepengaruhi tehadap customer satisfaction adalahNilai customer (customer value) that is the perception of the value derived from the performance attributes of products (savings), which consists of the value of the performance attributes of the product (benefit from interest rates, the benefits of the transaction tool functions, function pemindahanbukuan, and multipurpose savings), the value of the service (speed of service, professionalism of the staff, comfort, information, interactive relationship, a gift) and corporate image.This study focused research on customer satisfaction savings god Batara by reason of savings is a type of savings is the most preferred by customers PT.Bank National Savings (Persero), Tbk Kacapem M.Yamin.Jenis this research using associative approach, the research data is primary data and secondary data. The study sample as many as 99 respondents. Data analysis using multiple linear regression test.From the regression equation known customer value consists of the value of money, performance value, emotional valuee positive and significant impact on customer satisfaction PT. State Savings Bank (Persero) either partially or simultaneously.
PENGARUH BOARD COMPOSITION, MANAGEMENT OWNERSHIP DAN BANK SIZE TERHADAP PROFITABILITAS BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014 Syarif, Firman; Zebua, Yolanda Yosephine
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

This research is aimed to investigate the effect of board composition which consists of commissioners and independent commissioners, management ownership, and bank size on bank profitability in banking companies listed in Indonesia Stock Exchange (IDX) during the period of study 2011-2014.                This research is a hypothesis testing research. The population of this research is all of the banking companies listed in Indonesia Stock Exchange (IDX) during the period of 2011-2014. The sampling method used is purposive sampling. The data used is secondary data and obtained from the Indonesia Stock Exchange (IDX) website. The research variables consists of bank profitability as dependent variable which is measured by Return On Asset (ROA). Independent variables are board composition, management ownership and bank size. Board composition consists of commissioners and independent commissioners. Commissioners is measured by total member of board of commissioners and independent commissioners is measured by total member of independent commissioners divided by total member of board  of commissioners. Management ownership is measured by total stock of management ownership divided by all the total stock of company. Bank size is measured by logaritma natural of total asset from each banking companies. The analysis technique is multiple linear regression.               The result show that partially variables of commissioners, independent commissioners and management ownership has no effect to the bank profitability in banking companies, while bank size has effect to the bank profitability in banking companies. Simultaneously, the results show that the variables of commissioners, independent commissioners, management ownership and bank size has influenced to the bank profitability in banking companies.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING Apriani, Fitri; Hani, Syafrida
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

The purpose of this study to examine the factors that influence faktr wajibpajak individual behavior towards the use of e-filing on STO Medan Belawan. Methods of sample selection using a convenience sampling. From the results of the test T is known that the technology readiness variables significantly influence the use of e filling, while the security and confidentiality of variables, perceived usefulness and ease of no significant impact on the use of e-filing. From the results of the F test found no effect of technology readiness, security and confidentiality, perceived usefulness, and perceived ease of the use of e-filing on STO Medan Belawan.
PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN Abidin, Zainal; Yulianty, Yulianty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.
ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA Tambunan, Sari Bulan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.
STRATEGI GENERIK PORTER BAGI UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) (Studi Kasus: Pada UMKM Di Kabupaten Deli Serdang) Julita, Julita; Sari, Eka Nurmala
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

This study aims to find out the problems that often hinder the development of SMEs in Deli Serdang in competitive advantage, especially in the face of the MEA, it is necessary for a strategy for creating a competitive advantage in the era of the MEA. Many strategies to create competitive advantage and one generic strategy Porter. This strategy gives success in the company so that the researcher wants to adoption Porter generic strategies for SMEs, especially in Deli Serdang The object of this research is the small and medium-sized businesses (SMEs) in Deli Serdang. Data collection techniques using questionnaires and interviews / structured interviews and data analysis techniques using descriptive analysis techniques. The results showed that the strategy porter through indicators five forces porter which includes competition among similar companies, the threat of new entrants, threat of substitute products, bargaining power of buyers and the bargaining power of suppliers is still included in the category enough or moderate, indicating the presence of obstacles or problems faced by SMEs in Deli Serdang. Besides the five forces porter indicator, additional supporting indicators such as innovation and technological capabilities as well as the governments attention is also included in the category enough or moderate, indicating that the supporting indicators are still facing obstacles or problems
PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN Arditha, Inda Yuni; Rosmaini, Rosmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.
PENGARUH CITRA MEREK DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN POLIS ASURANSI Tobing, Ridho Pahlawan; Bismala, Lila
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

The aim of this research was to determine the effect of brand image and advertising on consumer purchasing decisions are made. The results showed that there is influence between the variables of brand image on purchase decisions of customers insurance policy. The second hypothesis is rejected, there is no influence of advertising on purchase decisions of insurance policies. The third hypothesis is accepted, that there is a positive influence between the brand image and the negative impact of advertising on purchase decisions of insurance policies.

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