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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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IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Novietta, Liza; Nurmadi, Ruswan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): JURNAL AKUNTANSI DAN BISNIS MEI
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA Pribadi, Angelia; Rambe, Rizky Fillhayati
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 study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant. 
PENGARUH BUDAYA ORGANISASI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA BPJS KETENAGAKERJAAN CABANG BELAWAN Faustyna, Faustyna
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

Performance is an overview of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization that poured through the organizations strategic planning. Companies should establish performance standards to its employees, especially in the factors that affect the performance. The purpose of this study is per first to investigate the influence of organizational culture on performance, both to determine the effect on the performance of the work ethic, and the third to know the influence of organizational culture and work ethic together on employee performance on BPJS Employment Branch Belawan. The method in this study using a quantitative approach. With this type of associative research. The sample used is an overall object of the study population numbering 33 people. Collecting data in this study using a questionnaire / questionnaire with Likert scale. Based on research results by using the t test explains that there is a significant influence of organizational culture on employee performance with the value t count> t table which significantly by 4,223> 2.04 with a significant 0,000 <0,05 and work ethic have a significant effect on performance employees with t count> t table which is equal to 4.910> 2.04 with a significant 0.000 <0.05. And there is the influence of organizational culture and work ethic together on employee performance based on test results conducted by F obtained F count> F table which amounted to 15.653> 3.32 using a 95% confidence level or α = 0.05.
ANALISA FAKTOR ADVERTISING DAN DIRECT MARKETING TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE APPLE Chairy, Putra
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

This study is based on the premise that the importance of increasing sales by maximizing purchasing decisions. Factors that influence purchasing decisions are advertising (advertising) and direct marketing (direct marketing). Therefore, this study aimed to analyze the influence of advertising and direct marketing to the buying decision is made on a Smartphone Apple.Penelitian University student Amir Hamzah Medan.This type of research is using associative approach, the research data is primary data and secondary data. This study population mahas wearing Apple Smartphone, the sample of 52 respondents. Data analysis using multiple linear regression test.The results obtained as well as a conclusion of this study were: advertising (advertising) positive and significant impact on purchasing decisions, and direct marketing (direct marketing) positive and significant effect on purchasing decisions either partially tested or tested simultaneously. The researchers suggest that companies should be able to maximize efforts to improve purchasing decisions on sales.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN Handayani, Susi
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 study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesias economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumers decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.
PENGARUH ORANGTUA TERHADAP MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI PROFESI AKUNTAN Arnita, Vina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.42 KB) | DOI: 10.31289/jab.v4i2.1818

Abstract

Dalam penelitian ini menjelaskan bahwa pengaruh orangtua dalam pemilihan karir menjadi profesi akuntan. Mahasiswa akuntansi ini dipengaruh orangtua dalam pemilihan karir yang sama dibidang pekerjaan orangtua. Penelitian ini diambil dibeberapa universitas yaitu Pulau Jawa dan Pulau Sumatera. koresponden yang diambil adalah 680 koresponden dan 15 universitas yang terkenal di Pulau Jawa dan Pulau Sumatera. Dalam penelitian ini menunjukkan pengaruh budaya dari orangtua terhadap mahasiswa akuntansi untuk menjadi profesi akuntan. Budaya dari Indonesia yang memiliki ikatan kuat terhadap orangtua dan anaknya dalam pemilihan karir sebagai profesi akuntan relatif tinggi. Adanya budaya yang dianut dari budaya timur tengah hubungan orangtua  dan anaknya memiliki emosional yang tinggi sehingga orangtua mempunyai andil dalam pemilihan karir untuk anaknya.
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Zurriah, Rezki; Sembiring, Masta
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.536 KB) | DOI: 10.31289/jab.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
SUSTAINABILITY PADA RETURN SAHAM PERUSAHAAN SEKTOR INDUSTRI PERTAMBANGAN BATU BARA Gunawan, Reinandus Aditya; Priska, Valencia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1261.333 KB) | DOI: 10.31289/jab.v4i2.1978

Abstract

Sustainability adalah sebuah cara bagaimana sebuah perusahaan meminimalkan kerusakan yang terjadi yang disebabkan oleh perusahaan terhadap lingkungan, sosial dan apakah sebuah perusahaan memiliki sebuah tata kelola perusahaan yang baik. Sektor industri batu bara dimana di dalam proses produksinya sangat berkaitan dengan lingkungan dan sosial tentunya sangat berkaitan dengan sustainability. Sustainability dapat diukur dengan menggunakan ESG Score yaitu skor environment, social dan governance secara umum dan secara khusus dengan secara khusus dibagi lagi menjadi, Resource Use Score, Emissions Score, Environmental Innovation Score, Workforce Score, Human Rights Score, Community Score, Product Responsibility Score, Management Score, Shareholders Score, dan CSR Strategy Score. Penelitian ini mencari pengaruh antara ESG Score dengan return saham dari perusahaan tersebut. Metode yang digunakan adalah dengan menggunakan data panel. Hasilnya adalah variabel management dan csr strategy berpengaruh secara signifikan terhadap perubahan return saham perusahaan dalam sektor industri coal mining.Kata Kunci: sustainability, coal mining, esg score, return saham
PENGARUH MARJIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN INFLASI TERHADAP HARGA SAHAM dalimunthe, hasbiana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.384 KB) | DOI: 10.31289/jab.v4i2.1780

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh antara marjin laba bersih, pengembalian atas ekuitas dan inflasi terhadap harga saham baik secara parsial maupun secara simultan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2016 yaitu berjumlah sebanyak 14 perusahaan. Jenis penelitian ini adalah penelitian asosiatif kausal. Teknik pengambilan sampel dalam Penelitian ini adalah teknik purposive sampling. Sampel yang diperoleh dalam penelitian ini adalah berjumlah sebanyak 10 perusahaan. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi) dan uji hipotesis (uji koefisien korelasi & determinasi, uji t, dan uji F). Pengolahan data dalam penelitian menggunakan program Software SPSS (Statistic Package for the Social Sciens) 21 for windows. Hasil penelitian menunjukkan bahwa secara secara parsial, variabel marjin laba bersih, pengembalian atas ekuitas, dan inflasi berpengaruh positif dan signifikan terhadap harga saham. Sedangkan secara simultan, variabel marjin laba bersih, pengembalian atas ekuitas dan inflasi berpengaruh signifikan terhadap harga saham.  Kata Kunci: Marjin Laba Bersih, Pengembalian atas Ekuitas, Inflasi dan  Harga Saham   Abstract This research aims to detemine the effect of net profit margin, return on equity and inflation to the stock price on foods and beverages companies listed on the Indonesia Stock Exchange.The population in this research are all foods and beverages companies listed on the Indonesia Stock Exchange  during the period 2009 to 2016 as much as 14 companies.The type of this research is associative causal. The sampling technique was purposive sampling.Got as much as 10 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. Data processing was perfomed by SPSS 21 for windows.The results show that net profit margin, return on equity and inflation have positive effect and significant on stock price for partial.for simultaneous net profit margin, return on equity and inflation have significant on stock price  Keywords: Net Profit Margin, Return on Equity, Inflation, Stock price 
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KECURANGAN: SURVEI PADA PEMPROV SUMATERA UTARA Pane, Aditya Amanda
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.03 KB) | DOI: 10.31289/jab.v4i2.1812

Abstract

Pemerintah terus berupaya untuk mewujudkan tata kelola pemerintahan yang baik (Good Governance) guna mewujudkan kualitas pelayanan publik yang baik, pemerataan pembangunan dan kemandirian manajemen daerah tercapai dengan upaya perbaikan di berbagai lini manajemen. Penerapan Sistem Pengendalian Internal Pemerintah yang diatur dalam PP No. 60 Tahun 2008  menjadi salah satu upaya yang dilakukan pemerintah untuk meningkatkan kinerja pemerintahan. Dengan diterapkannya sistem pengendalian internal ini diharapkan dapat mengurangi segala penyelewengan dan kecurangan yang mungkin terjadi untuk menunjang efektivitas kerja pemerintah dalam pencapaian tujuannya.Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh penerapan Sistem Pengendalian Internal Pemerintah terhadap perilaku kecurangan. Penelitian dilakukan dengan metode survei pada SKPD Pemerintah Provinsi Sumatera Utara dan dilakukan analisis dengan pengujian statistik dengan analisis regresi.Hasil penelitian ini menunjukkan bahwa penerapan Sistem Pengendalian Internal Pemerintah dan berpengaruh signifikan terhadap perilaku kecurangan.

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