JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
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.
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<![CDATA[EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL AKUNTANSI ATAS JARINGAN DISTRIBUSI LISTRIK OLEH PT PLN (PERSERO) STUDI KASUS: DI SUMATERA UTARA ]]>
<![CDATA[rahmadhani, sari nuzullina]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v4i2.1816
<![CDATA[Listrik yang menyebabkan kerugian. Kerugian ini dialami oleh semua unit bisnis wilayah PT. PLN (Persero), termasuk Wilayah Sumatera Utara. Usaha untuk efisiensi energi terus diupayakan oleh PT. PLN (Persero) Wilayah Sumatera Utara dengan cara mengurangi terjadinya susut distribusi energi listrik. Namun hal tersebut tidak sepenuhnya dapat mengatasi masalah penyusutan atau losses energi listrik yang dialami oleh wilayah sumatera utara.Penelitian ini bertujuan untuk menganalisis, mengukur dan mengidentifikaasi pelaksanaan pengendalian internal pada jaringan distribusi sistem 20 kV yang dijalankan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara.Penelitian ini menggunakan metode deskriptif kualitatif yang dilakukan pada bidang distribusi PT PLN (Persero) Wilayah Sumatera Utara. Informan penelitian ini adalah deputi manager bidang distribusi yang bertanggung jawab terhadap pelaksanaan pengendalian internal di bidang distribusi dan staf atau pegawai bidang distribusi sebagai bagian dari responden penelitian.Hasil analisis data menunjukkan bahwa pelaksanaan pengendalian internal yang dilakukan oleh bidang distribusi PT. PLN (Persero) Wilayah Sumatera Utara telah berjalan sesuai dengan SK Direksi dan SK GM. Pengendalian internal PT. PLN (Persero) bukan hanya sekedar suatu prosedur atau kebijakan yang ditetapkan pada suatu saat, melainkan sesuatu yang membudaya dan selalu dilaksanakan di perusahaan. Namun penulis menemukan menemukan adanya hambatan-hambatan lain yang menyebabkan pengendalian internal tidak terlihat mendorong kinerja bidang distribusi PT PLN (persero) Wilayah Sumatera Utara. Kata Kunci : Pengendalian Internal, COSO         ]]>
<![CDATA[ANALISA PENERBITAN DANA SUKUK TERHADAP KINERJA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[atika, atika]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v4i2.1817
<![CDATA[Tujuan dari penelitian ini adalah untuk mengkaji secara empiris bagaimana pengaruh sukuk (obligasi syariah) terhadap kinerja Bank Syariah di Indonesia. Penelitian ini diharapkan dapat menjelaskan bahwa adanya peningkatan kinerja Bank Syariah di Indonesia yaitu rasio likuiditas, profitabilitas dan sovabilitas dengan adanya dana sukuk.Action Plan dilakukan pada setiap strategi evaluasi dimulai dengan mendefinisikan serangkaian konsep teori, tingkat analisis yang relevan, dan indikator yang terukur. Variabel terikat dari penelitian ini adalah Return On Asset (ROA), Capital Adequancy Ratio (CAR) dan yang menjadi variabel bebas dari penelitian ini adalah Sukuk (Obligasi Syariah). ROA adalah rasio antara laba sebelum pajak terhadap rata-rata asset yang dimiliki bank pada satu periode, CAR adalah rasio kewajiban pemenuhan modal minimum yang harus dimiliki oleh bank.Model analisis data menggunakan regresi linier berganda (multiple linier regression method).]]>
<![CDATA[PENGARUH ALOKASI DANA DESA TERHADAP KEMISKINAN : STUDI KASUS DI PROVINSI SUMATERA UTARA ]]>
<![CDATA[Dewi, Ratna Sari]]>;
<![CDATA[Irama, Ova Novi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v4i2.1513
<![CDATA[Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis Alokasi Dana Desa berpengaruh terhadap Kemiskinan di Pemerintah Desa Provinsi Sumatera Utara menurut Kabupaten/Kota. Populasi penelitian sebanyak 81  pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/kota sejak tahun 2014 â 2016. Sampel yang dipilih dengan menggunkaan metode purposive sampling yaitu dengan kriteria yang dimiliki yaitu adanya data laporan APBDes dan tingkat kemiskinan pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/Kota secara berturut-turut selama 3 tahun berjumlah 81 Kabupaten/Kota.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan  menggunakan uji regresi sederhana. Data diolah dengan  menggunakan program SPSS 22. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berpengaruh positif secara signifikan. Kesimpulan hasil penelitian, alokasi dana desa  yang merupakan salah satu pendapatan desa memiliki pengaruh dalam mengentaskan kemiskinan di pemerintah desa. Kata Kunci : Alokasi Dana Desa, Kemiskinan]]>
<![CDATA[PENGARUH PAJAK DAERAH DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI SUMATERA UTARA ]]>
<![CDATA[Rizqy Ramadhan, Puja]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.2455
<![CDATA[This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.]]>
<![CDATA[THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT ]]>
<![CDATA[Umar, Haryono]]>;
<![CDATA[Indriani, Agustina]]>;
<![CDATA[Purba, Rahima Br.]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.2310
<![CDATA[This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON ]]>
<![CDATA[Suwandi, Suwandi]]>;
<![CDATA[Asfi, Marsani]]>;
<![CDATA[Firlisia, Viona]]>;
<![CDATA[Chandra, Sylvia]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.2042
<![CDATA[This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.]]>
<![CDATA[ANALISA RASIO KEUANGAN TERHADAP RETURN ON ASSET PADA SUBSEKTOR BANK YANG TERDAFTAR DI BEI ]]>
<![CDATA[Lumbangaol, Frima]]>;
<![CDATA[Trinanda, Windi Astria]]>;
<![CDATA[Aprilia, Putri]]>;
<![CDATA[Simanjuntak, Ckristina Meilinda]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.2321
<![CDATA[This study aims to examine the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) partially and simultaneously to Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange for the 2012-2017 period. The research sample was obtained by 28 selected companies using purposive sampling with certain criteria. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques in this study are multiple analysis models (linear), classic assumption tests and hypothesis testing in analyzing research data. the results of the research partially show that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect while the BOPO has a negative but not significant effect on Return On Assets (ROA) on banking companies listed on the Indonesia Stock Exchange. Simultaneously the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK ]]>
<![CDATA[Ginting, Wenny Anggeresia]]>;
<![CDATA[Munawarah, Munawarah -]]>;
<![CDATA[Dini, Siti]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.1837
<![CDATA[This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.]]>
<![CDATA[PENGARUH REMUNERASI DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KEJAKSAAN NEGERI MEDAN ]]>
<![CDATA[Nasution, Dito Aditia Darma]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.2441
<![CDATA[This study aims to look at the effect of remuneration and work spirit on employee performance both partially and simultaneously at the Medan District Prosecutor's Office. The research used associative/correlation method. The population was 5 work units at the Medan District Prosecutor's Office consisting of Coaching, Pidum, Pidsus, Datun, and Intel work units and the sample of the study was 97 people including 18 employees in the Coaching work unit, 37 employees in the Pidum work unit, 18 people employees in the Pidsus work unit, 9 employees in the Datun work unit, and 15 employees in the Intel work unit. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption test. The result of the research showed that, partially, Remuneration had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office and partially, Work Spirit had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office. Simultaneously, these results indicate that Remuneration and Work Spirit had significant influence on the employee performance at the Medan District Prosecutor's Office.]]>
<![CDATA[PENERAPAN E-FILING, E-BILLING DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MEDAN POLONIA ]]>
<![CDATA[Arifin, Syamsul Bahri]]>;
<![CDATA[Syafii, Indra]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 1 (2019): Mei ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v5i1.1979
<![CDATA[This study aims to determine and analyze the effect of the application of e-filling, e-billing and tax audit on individual taxpayer compliance in Medan Polonia KPP. The sample used in this study as 100 Individual taxpayers in the Polonia Medan Primary Tax Office area. This study uses a quantitative analysis method that explains the state of the variables studied using statistical data. All indicators from this study should pass the validity test and data reality, the classical assumption test and final hypothesis test. The results of this study indicate that there are insignificant effects from free variables in the form of the application of e-filing, application of e-billing and tax audits of individual taxpayer compliance at Medan Polonia Tax Office. The ability of the three independent variables in explaining the dependent variable is very small, which is only 3% while the remaining 97% is explained by other variables were not included in this research model.]]>
