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Accounting and Business Journal
  • Accountingandbussinessjournal
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Published by Universitas Pembangunan Panca Budi Medan
ISSN : -     EISSN : 27464431     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting Information System Tax of Accounting Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 101 Documents
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The Influence of Financial Ratios on Tax Avoidance Sembiring, Anggata Pradija; Hasibuan, Thezar Fiqih Hidayat; Siregar, Retnawaty
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4819

Abstract

This study aims to determine the extent of the influence of Sales Growth, Return on Assets, and Capital Intensity on Tax Avoidance in plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is causal effect with a quantitative approach, and the sample data in this study amounts to 64, which represents data from 16 financial reports over the 4-year research period. The type of data in this study is secondary data. The analysis method used in this study is multiple regression analysis. The research results show that Sales Growth has a partially positive and significant effect on Tax Avoidance, Return on Assets (ROA) has a partially positive and significant effect on Tax Avoidance, and Capital Intensity has a negative and significant effect on Tax Avoidance. The F-test results indicate a positive and significant influence.
Literature Analysis on the Role of Management Accounting in Strategic Decision Making Rangkuti, Muhammad Ihsan
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4820

Abstract

Management accounting has a strategic role in supporting decision-making in various organizations. Through the collection, analysis, and interpretation of financial and non-financial data, management accounting enables companies to design effective, adaptive, and data-driven strategies. This article aims to analyze the current literature on the contribution of management accounting in strategic decision making, including performance measurement, cost analysis, strategic planning, internal control, and risk management. Using the literature review method, it is found that management accounting is not only an operational tool but also a crucial strategic partner. In addition, modern technologies such as data analytics and digital information systems further strengthen the role of management accounting in providing relevant and real-time information to support informed decision making. These findings suggest that the role of management accounting continues to evolve along with the need for organizations to maintain a competitive advantage amid complex business challenges
Managerial Ownership Moderates The Relationship Between Ios And Stock Price Yuliza, Arma
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4828

Abstract

This study was conducted at the Indonesian Stock Exchange with the aim of determining the ability of managerial ownership to moderate the relationship between investment opportunity sets and stock prices. Investment opportunity sets were assessed using three Market to book value of equity (MVE) ,Book to market value of assets (MVA), Earnings to price ratios (EP) and Managerial Ownership (MO). This research is descriptive quantitative conducted using secondary data obtained from the official website of the Indonesian capital market and the official website of the sample companies. Data analysis was conducted using multiple linear regression analysis with the value of the moderation variable using the interaction between the independent variable and the moderation variable. From the results of the data analysis that has been carried out, it was obtained that managerial ownership was not able to moderate the relationship between the investment opportunity set and stock prices.
Internship Programs at Bank Syariah Indonesia in Improving Competence Student Accountancy Rizkina, Miftha; Aliah, Nur; Dayu, Wulan
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4835

Abstract

Study This aims to find out the role of the internship program at BSI for student accounting at Panca Budi Development University . Research This using qualitative data that is the data collected from source direct from object under study . Data sources used is primary data through interview direct to the intended party . Data analysis techniques using analysis descriptive that is analyze the data obtained that is results from interview to the intended party Then make the right conclusion . The result of study is that from interviews conducted​ to the 4 students who carried it out internship at BSI, student get Lots benefits , good That experience , knowledge , and everything related to the world of work , activities apprenticeship is means improvement and development level Universities make it responsible student​ responsible , independent and skilled when jump in the world of work . Students know difference between conventional banks and Islamic banks, knowing practice Islamic banking and products offered by Islamic banks. Training public speaking skills with give service to Customer in a way directly . From the results interview This can concluded that internship at BSI can increase competence Good soft skills and also hard skills from student accountancy .
ANALISIS PERANAN AUDIT FORENSIK TERHADAP KASUS PT. DUTA PALMA GROUP Daharo, Muhammad Irvan Ayang; Br Bangun, Riskana Natalia; Br Subakti, Rifka Sari; Dwilita, Handriyani
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4868

Abstract

This study explores the role of forensic audits in identifying alleged fraudulent acts in PT. Duta Palma Group, a large company in the agribusiness sector in Indonesia. This case involves legal irregularities related to land management, finance, and authority that cause significant state losses, including ecological impacts. The study uses a qualitative approach based on document analysis from official investigation and audit reports. The findings show that forensic audits are effective in uncovering manipulation of financial statements, tracking suspicious fund flows, and uncovering money laundering through cross-border shell company structures. State losses, which include economic and environmental aspects, are estimated to reach hundreds of trillions of rupiah. This study emphasizes the importance of forensic audits as an instrument to encourage accountability and transparency, especially in the agribusiness sector. Prevention efforts require strengthening internal supervision, developing the capacity of auditors, and strict law enforcement.
The Effect of Inventory Turnover and Receivables Turnover on Profitability in Coal Sub-Sector Companies Listed on The Indonesia Stock Exchange (BEI) Doloksaribu, Kristin Natalia; Putra, M. Syukrillah; Tampubolon, Tesalonika; Saraswati, Dwi
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4872

Abstract

In the field of capital markets at panca budi university (unpab), this research aims to find out how the inventory turnover and receivables turnover methods influence the profitability of coal sub-sector companies listed on the indonesian stock exchange (bei). Participants in this research were steel industry. The research samples were ADRO, GEMS, HRUM, ITMG and PTRO companies. Individually, the inventory turnover has no effect on profitability. Individually, receivables turnover has a positive and significant influence on profitability. Together, inventory turnover and receivables turnover have a positive and significant influence on profitability.
Effect of Financial Literacy and Financial Inclusion on Business Operation (Study Case SMES di Klambir Lima) Pramono, Cahyo; Wardani, Neng Sri; Syahputri, Chairunnisa
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4885

Abstract

This study aims to analyze the influence of financial literacy and financial inclusion on the performance of Small and Medium Enterprises (SMEs) in Klambir Lima. This research employs a quantitative approach using a survey method involving 100 SMEs as the sample. Primary data were collected through questionnaires covering aspects of financial literacy, financial inclusion, and company performance, while secondary data were obtained from SME financial reports and other official documents. Descriptive analysis results indicate that the level of financial literacy among SME owners and managers is moderate, with an average score of 3.4 on a Likert scale of 5 points. Financial inclusion is also at a moderate level with an average score of 3.6. Multiple linear regression analysis shows that financial literacy (β = 0.45, p < 0.05) and financial inclusion (β = 0.35, p < 0.05) have a significant impact on company performance, with the resulting regression model having an R-squared of 0.56. This study concludes that financial literacy and financial inclusion significantly affect the performance of SMEs in Klambir Lima. SME owners and managers who have a good understanding of finance and access to formal financial services can make better financial decisions, manage risks more effectively, and improve company performance. This study suggests the need for comprehensive financial education programs and policies that support financial inclusion to help SMEs optimize their potential and achieve greater success.
Workload Analysis as a Basis for Human Resource Management at UD. Kreasi Lutvi Simarmata, Fitri; Panjaitan, Friska Lamria; Catherine Genesia M, Felicia; Rahmadzar Saragih, Doni; Delvi Yanti, Eli
Accounting and Business Journal Vol 7 No 1 (2025): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v7i1.4926

Abstract

This study aims to analyze workload as the basis for human resource (HR) management at UD. Kreasi Lutvi using a descriptive qualitative approach based on literature studies. Data were obtained from secondary sources such as indexed scientific journals, research articles, and relevant publications in the field of HR management and workload analysis. Data collection techniques were carried out through systematic searches in online databases such as Google Scholar and ResearchGate using related keywords. The results of the study indicate that in an effort to optimally manage HR, UD. Kreasi Lutvi needs to pay attention to several important aspects, namely: (1) Imbalance of Workload in Production Units; (2) Lack of HR and Training Needs; (3) Classification of Workload Levels; (4) Impact of Excessive Workload on Health and Performance; (5) Planning the Number of HR Appropriately, and (6) Improving HR Management. This study is expected to be the basis for making strategic decisions related to HR management more effectively and efficiently.
Fiscal Reconciliation Analysis of Commercial Reports in the Determination of Corporate Income Tax (Case Study on Grand Jamee Sharia Hotel) Aini, Nurul
Accounting and Business Journal Vol 7 No 1 (2025): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v7i1.4943

Abstract

This research aims to analyze the fiscal reconciliation process conducted by Hotel Syariah Grand Jamee to determine corporate income tax. The core issue addressed is the discrepancy between commercial and fiscal financial statements arising from the application of PSAK and tax regulations in Indonesia. A descriptive-quantitative approach was used to analyze financial data from the year 2023. The findings indicate a total positive fiscal adjustment of IDR 114,127,906, comprising non-deductible donations (IDR 33,983,623), excess consumption expenses (IDR 71,364,078), and unsupported miscellaneous expenses (IDR 8,780,205). These adjustments reduced the fiscal loss from IDR 611,247,618 to IDR 497,119,712. Despite these corrections, the company reported zero corporate income tax payable due to the remaining fiscal loss. The results emphasize the critical importance of accurate and systematic fiscal reconciliation to minimize the risk of administrative sanctions and potential tax disputes. This study provides practical insights for businesses in aligning their commercial financial reports with prevailing tax regulations, thereby ensuring compliance and reducing legal and financial risks.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2021-2023 Frasiska, Dea; Sucipto, Tia Novira; Nasution, M. Irsan
Accounting and Business Journal Vol 7 No 1 (2025): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v7i1.4938

Abstract

Abstract This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk for the period of 2021-2023 using financial ratio analysis, wich includes liquidity, solvency, profitability, and activity ratios. The data analyzed ere obtained from thhe company’s annual financial statement and compared ith industy averages as benchmark. The result indicate that, overall, Indofood’s financial performance is in good condition. The company’s liquidity is very strong, as reflected by consistenly increasing current and quick ratios that exceed industry standards. Solvency has improved with declining debt-to-asset and debt-to-equity ratios, indicating a stable capital structure. Although profitability declined in 2022, the company recovered in 2023, achieving competitive profit levels. However, the company’s operational efficiency remains slightly below the industry average, as seen in the relatively low asset turnover ratio. Based on these findings, it is recommended that the company improve operational efficiency to optimize asset utilization, while maintaining a healthy capital structure and profitability level. Keyoword: Financial Statement Analysis, Liquidity, Solvency, Profitability, Activity. JEL Clasification : G32, M41, L25

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