Jurnal Akuntansi Bisnis dan Publik
Jurnal Akuntansi Bisnis dan Publik adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Akuntansi. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang Manajemen untuk mengirimkan naskah yang akan dipertimbangkan publikasinya secara luas untuk kepentingan pengembangan ilmu pengetahuan.
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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INFORMASI AKUNTANSI PADA UMKM DI KOTA MEDAN ]]>
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Small and Medium Enterprises (SME) is a type of business that can be managed directly by the community or family, SME is very influential for a country’s economy, which one is to reduce unemployement. Therefore SME must continue to develop overtime, one of the things that is very important for SME is to develop their business is accounting information (financial statements). This research is a type of descriptive study of SME in the city of Medan which is being guided by the Dinas Koperasi. The study aims to provide an overview of the characteristics of SME, as well as an understanding of the application of accounting and the nature of leadership that tends to be used, but also given an overview of SME in terms of demographics. The results of the study revealed that based on gender, the majority of SME entrepreneurs were women. The dominant tribe is Javanese and Batak. Most of the business sectors that are undertaken are trading businesses. Most SME’s entrepreneurs have recorded their business activities, but they are still in a very simple form. Only how many people carry out the accounting process convey the final accounting information, namely the Financial Statements. SME have followed and understood the accounting training material that has been conducted by the Dinas Koperasi. The types of leadership of SME tend to be Participation and Consideration.]]>
<![CDATA[PENGARUH HONEY MUMFORD DALAM MENINGKATKAN BERFIKIR KREATIF PESERTA DIDIK MAN 3 TAPANULI TENGAH ]]>
<![CDATA[Ahmad Fadlan]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The formulation of the problem in this study is whether there is the influence of the Honey Mumford Model Learning Style in Increasing Students' Motivation and Creative Thinking Ability in Economic Subjects in Class XII of MAN 3 Middle Tapanuli in the school year 2018-2019 ?. The purpose of this study was to determine the Effect of Honey Mumford's Learning Style Model in Increasing Students' Motivation and Creative Thinking Ability in Economic Subjects of Class XII MAN 3 Middle Tapanuli academic year 2018-2019. The research method used was the Associative method. The formula used in this study is to use a statistical formula that is Product Moment correlation. From the calculation of the correlation coefficient, the results of r count = 1 are obtained, this result is then compared with rtable where r count is greater than rtable ie 1> 0.413, it can be said that there is the Effect of Honey Mumford Model Learning Style in Increasing Participants' Motivation and Creative Thinking Ability Educate in Economics Subject Class XII MAN 3 Middle Tapanuli academic year 2018-2019.]]>
<![CDATA[ANALISIS PENERAPAN PSAK 109 TENTANG PELAPORAN KEUANGAN PADA LEMBAGA AMIL ZAKAT NURUL HAYAT CABANG MEDAN ]]>
<![CDATA[Heriyati Chrisna]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Indonesian Institute of Accountants has issued acounting standards concerning financial statements charity, donation / charity. The standards contained in Statement of Financial Accounting Standards No. 109 (Revised 2011) regarding financial reporting zakat, infaq / sedeqah. This research was conducted at the Nurul Hayat LAZNAS Medan Branch which is one of the National Zakat Institution in the city of Medan. This study aims to know how the application of the recognition and measurement, presentation and disclosure of financial statements LAZNAS Nurul Hayat Medan Branch has been in accordance with SFAS 109 and to determine whether the application of the recognition and measurement, presentation and disclosure of financial statements LAZNAS Nurul Hayat Medan Branch has in accordance with SFAS 109. the analytical method used is descriptive qualitative to give a detailed picture of the background, characteristics and distinctive characteristics of the research subjects. The results showed that, Nurul Hayat LAZNAS financial statements were prepared using the Medan branch CYBER application diamana report zakat, infaq / sedeqah presented in the form of Fund Management Reports. Of the 15 provisions taken as a rule of SFAS 109, Nurul Hayat branch of Medan just follow the 5 conditions, or approximately 33.33% only in the application of SFAS 109 in preparing the financial statements. A total of 10 other provisions not in accordance with the provisions contained in SFAS 109. Therefore the application of SFAS 109 on LAZNAS Nurul Hayat Medan Branch has not been applied because of the limited power of human resources and lack of knowledge and training on accounting for zakat, donation / charity received by the employe.]]>
<![CDATA[ANALISIS PENGETAHUAN DAN MINAT MENJADI NASABAH BANK SYARIAH (STUDI KASUS KELOMPOK PENGAJIAN AL WAHRA MEDAN) ]]>
<![CDATA[, Hernawaty]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Bank syariah berberapa tahun belakangan ini mulai diminati oleh masyarakat, terutama oleh umat Islam. Kecenderungan untuk menghindari diri dari riba menyebabkan masyarakat mulai beralih ke bank syariah. Selain itu bank syariah disusun dengan mengacu pada ajaran Alquran, sunnah dan juga fatwa-fatwa yang dibuat DSN MUI. Hal inilah yang menyebabkan bank-bank syariah mulai menunjukkan pengaruh dan kekuatannya dalam perekonomian Indonesia. Namun demikian, tidak sedikit dari masyarakat yang tidak mengetahui dan memahami bagaimana sebenarnya prinsip dan konsep bank syariah. Pengetahuan masyarakat tentang bank pada umumnya dan bank syariah pada khususnya akan mempengaruhi minat masyarakat untuk menjadi nasabahnya. Hal ini lah yang mendorong peneliti untuk melakukan penelitian tentang tingkat pengetahuan masyarakat tentang tabungan syariah terhadap minat mereka untuk menjadi nasabah. Penelitian ini bersifat deskriptif kualitatif yang mana proses pengumpulan informasi dilakukan dengan melakukan wawancara kepada anggota Pengajian Al Wahra Medan.]]>
<![CDATA[ANALISIS OPINI GOING CORNCERN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA (Multiple Correlation Method) ]]>
<![CDATA[Pipit Buana Sari]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This research is a study that tested the effect of the Company’s Growth and the Total Asset Turnover (TATO) of the acceptance of Going Concern in the pharmacy companies listed at Indonesia Stock Exchange. In this study, researchers used purposive sampling and sample size to obtain a sample of 10 pharmacy companies listed on the Stock Exchange in the year 2014-2018. Based on the results of purposive sampling, there are 5 companies that meet the criteria as a research sample. The method of analysis used was logistic regression. The results of this study indicate the Total Asset Turnover (TATO) do not affect the going concern opinion reception while Company’s Growth effect on the acceptance of going-concern opinion.]]>
<![CDATA[PENGARUH BELANJA DAERAH, PENDAPATAN ASLI DAERAH DAN PERTUMBUHAN EKONOMI TERHADAP KEMISKINAN PADA PEMERINTAH KABUPATEN DAN KOTA DI SUMATERA UTARA ]]>
<![CDATA[Oktarini Khamilah Siregar]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This research is to find out the Effect of Regional Expenditures, Regional Original Revenue and Economic Growth on the Ministry of Religion in District and City Governments in North Sumatra. The type of data used is secondary data. The population in this study were 33 regency and city governments in North Sumatra Province, so that the sample analysis unit was 30 research samples (6 districts / cities X 5 years) namely Langkat Regency, Deli Serdang Regency, Serdang Bedagai Regency, Karo Regency, Medan City and The city of Binjai and research were taken from 2013 to 2017. This research was conducted at the Central Sumatra Provincial Statistics Agency (BPS) on No. 1 Dormitory street. 179 Medan. The results of this study according to the hypothesis test show that partially (t test) Regional Expenditures have a significant effect on Poverty In District and City Governments in North Sumatra and Regional Original Income and Economic Growth have no significant effect on Poverty in District and City Governments in North Sumatra. But simultaneously (f test) shows that Regional Expenditures, Regional Original Income and Economic Growth have a significant effect on Poverty in District and District ta in North Sumatra.]]>
<![CDATA[KONTRIBUSI PAJAK KENDARAAN BERMOTOR, BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH UPT MEDAN UTARA ]]>
<![CDATA[, Fitri Yani Panggabean]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The purpose of this research is to test whether motor vehicle tax and motor vehicle tittle transfer fees have a significant effect local own-source revenue at the North Medan UPT Regional Tax and Retribution Management Agency and at the same time to find out how much motor vehicle tax contribution and the cost transferring the name of a motor vehicle for the local own-source revenue. The research method used is an associative research method by selecting samples using purposive sampling with a total sample of 24 samples from 2017-2018. The type of data used is quantitative data from the realization report of motor vehicle tax revenue, cost of motorized vehicle names and local own-source revenue. The data collected was analysed using the classical assumption testing method and hypothesis testing using the t test, f tes, and the coefficient of determination test. The results of the analysis show that a portion of motor vehicle tax and motor vehicle transfer costs have a significant influence on local own-source revenues. Simultaneously motor vehicle tax and motor vehicle transfer costs have a significant influence on local own-source revenue from the North Medan UPT Regional Tax and Retribution Management Agency .And the average contribution made by the motor vehicle tax to regional original income is 44.64%, while the contribution given by motor vehicle transfer fees to the regional original income is 53.93%.]]>
<![CDATA[IMPLEMENTASI PENGELOLAAN KEUANGAN DESA PADA APBDES DI DESA PENARA KEBUN KECAMATAN TANJUNG MORAWA ]]>
<![CDATA[Dito Aditia Darma Nasution]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The phenomena and problems in managing village finances can be seen in the implementation in the Village Revenue and Expenditure Budget which implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial. The purpose of this study was to determine the reality of the implementation of financial management of the village of Penara Kebun in Tanjung Morawa District, Deli Serdang Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Penara Kebun Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.]]>
<![CDATA[PENGARUH PENJUALAN TERHADAP PERUBAHAN LABA KOTOR PADA PT. TRANS ENGINEERING SENTOSA (TES) ]]>
<![CDATA[Dwi Saraswati]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penjualan terhadap perubahan laba kotor PT. Trans Engineering Sentosa (TES). Penelitian ini mengambil data laporan keuangan dari tahun 2016-2018. Analisis data dalam penelitian ini menggunakan analisis deskriptif, analisis regresi linier sederhana dan uji koefisien determinasi. Hasil penelitian ini membuktikan bahwa penjualan memiliki hasil koefisien determinasi sebesar 98,41% terhadap perubahan laba kotor dan sisanya sebesar 1,59% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini, hasil analisis regresi = Y: 1010279138,955 + 0,170X dan berpengaruh signifikan karena thitung = 3,522 > dari t tabel= 2,920 dengan nilai signifikansi 0,041 > 0,05.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO. 24 MENGENAI IMBALAN KERJA PADA PT. UKINDO BLANKAHAN ESTATE ]]>
<![CDATA[Aulia]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Imbalan kerja merupakan imbalan yang diberikan kepada karyawan sebagai pembayaran atas jasa yang telah diberikan untuk perusahaan dalam meningkatkan kinerja karyawan dan loyalitas karyawan terhadap perusahaan. Imbalan kerja diberikan atas dasar kewajiban perusahaan untuk memenuhi hak para pekerja. Imbalan kerja terdiri dari imbalan kerja jangka pendek, imbalan pasca kerja, imbalan kerja jangka panjang lainnya dan imbalan pemutusan(pesangon). Imbalan kerja yang diberikan perusahaan dibahas dan diatur dalam standar akuntansi keuangan yaitu PSAK No. 24 mengenai imbalan kerja. Dalam PSAK No. 24 (revisi 2013) dijelaskan imbalan kerja yang diberikan oleh perusahaan disertai dengan pengakuan, pengukuran dan pengungkapan imbalan kerja terhadap laporan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif, yang sumber datanya menggunakan data primer dan sekunder. Penelitian ini dilakukan secara langsung oleh peneliti melalui observasi dan wawancara agar memperoleh data yang akurat. Penelitian ini bertujuan untuk mengetahui apakah dalam pencatatan imbalan kerja jangka panjang sudah sesuai dengan PSAK No. 24 yang berlaku. Hasil penelitian menunjukkan bahwa pengakuan dan pengukuran imbalan kerja jangka panjang pada PT. UKINDO Blankahan Estate belum sesuai dengan PSAK No. 24(revisi 2016) yang berlaku dan juga belum mengetahui secara jelas pengakuan dan pengukuran terhadap imbalan kerja yang berlaku menurut PSAK No. 24.]]>
