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Accounting and Business Journal
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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 MINIMUM WAGE AND MANPOWER TOWARD DOMESTIC INVESTMENT IN NORTH SUMATRA Nasution, Yenni Samri Juliati; Siregar, Retnawati
Accounting and Business Journal Vol 2 No 2 (2020): 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.v2i2.1006

Abstract

Direct and indirect economic development will be followed by development in various sectors such as infrastructure, education, health, transportation, wages, exports and manpower which are all related to economic growth that will improve the welfare of the community. Investment activities are expected to have a positive effect on economic growth, the presence of this investment will drive and be driver by accelerating development widely. North Sumatra is one of the provinces which has a geographic and demographic location and has skill human resources and good natural resources in all sectors. This research uses a quantitative approach with secondary data through the official website of Central Bureau of Statistics with 18 samples, the data is processed with Eviews 8 program and data analysis techniques uses multiple linear regression analysis. Based on the results of the analysis, the GRDP, minimum wages and manpower have a significant effect partially or simultaneously on domestic investment in North Sumatra province
FACTORS AFFECTING THE SELECTION OF INVENTORY VALUATION METHODS IN INDUSTRIAL COMPANIES IN INDONESIA STOCK EXCHANGE Rioni, Yunita Sari
Accounting and Business Journal Vol 1 No 2 (2019): 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.v1i2.978

Abstract

The purpose of this study is to prove and analyze the factors that influence the choice of inventory valuation methods in industrial companies on the Indonesia Stock Exchange. In this study, an associative quantitative research approach was used, namely research aimed at examining the effect or relationship between two or more variables. The data analysis technique used logistic regression analysis method. Logistic regression is an analytical tool used to measure the influence of the independent variable on the dependent variable in the form of a dummy variable. The results of data analysis and discussion prove that company size (SIZE) has an effect on the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. Inventory intensity affects the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. Simultaneously company size (SIZE), and Inventory Intensity affect the selection of inventory valuation methods for industrial companies on the IDX for the 2015-2017 period. The greater the size of the company, the more access it can be for managers to establish a constant (unchanging) inventory valuation method. Companies that are larger in size are thought to have a greater tendency to choose the correct method. Based on the political cost hypothesis in positive accounting theory, it is stated that large companies tend to manage their inventory well. Changes in the inventory valuation method from the average method to FIFO will cause the company's profits to be higher and it is expected that the company's shares can be sold at a price that is favorable to the company. The results of this study indicate that the net profit margin has an effect on the choice of inventory valuation method because the companies used in this study are companies that earn profits.
ANALYSIS OF USE OF REMAINING MORE FINANCIAL BUDGET FINANCING, ANALYSIS OF THE USE OF BACKUP FUNDS AND DIVESTMENT ANALYSIS OF MANAGEMENT OF BUDGET INCOME BUDGET INCOME ON THE GOVERNMENT OF BINJAI CITY Mariyam, Mariyam
Accounting and Business Journal Vol 1 No 1 (2019): 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.v1i1.947

Abstract

The purpose of this study was to determine and analyze whether the use of SiLPA last year, the use of reserve funds, the use of divestment on the management of the local budget in Binjai City Government. The analytical method used in my research is a quantitative method, by testing classic assumptions before getting a good research model. The variables in this study are the use of SiLPA last year, the use of reserve funds and the use of divestment as an independent variable and the level of APBD management as the dependent variable. The population of this study uses the Position of Financial Statements in 2014- 2015. The results of this study prove that partially the use of SiLPA last year, The use of Reserve Funds and the Use of Divestment have a significant effect on the Regional Budget Management in Binjai City. This is explained in the Adjusted R Square of 13.3%. The APBD management variable can be explained by the existing independent variables namely the use of SiLPA last year, Use of Reserve Funds and Use of Divestment have an effect on on APBD Management. The remaining 97.7% is influenced by other variables not explained by this research model, but the increase in acceptance of the use of SiLPA last year, the use of Reserve Funds, the use of Divestment, this is evidenced by the relationship has not been able to significantly improve the management of APBD. 3% of the APBD management variable can be explained by the independent variables, namely the use of SiLPA last year, the use of Reserve Funds and the use of Divestment have an effect on the APBD Management. The remaining 97.7% is influenced by other variables not explained by this research model, but the increase in acceptance of the use of SiLPA last year, the use of Reserve Funds, the use of Divestment, this is evidenced by the relationship has not been able to significantly improve the management of APBD. 3% of the APBD management variable can be explained by the independent variables, namely the use of SiLPA last year, the use of Reserve Funds and the use of Divestment have an effect on the APBD Management. The remaining 97.7% is influenced by other variables not explained by this research model, but the increase in acceptance of the use of SiLPA last year, the use of Reserve Funds, the use of Divestment, this is evidenced by the relationship has not been able to significantly improve the management of APBD
FACTOR INFLUENCING OF PROFITABILITY: A CASE OF TEXTILE AND GARMENT COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Putra Ritonga, Mirwansyah; Ermal M, Eky; Hasibuan, Mhd Zulkifli
Accounting and Business Journal Vol 2 No 2 (2020): 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.v2i2.1012

Abstract

This study aims to determine whether there is an influence between Current Ratio and Debt to Asset Ratio on Return on Assets in Textile and Garment Companies listed on the Indonesia Stock Exchange. The methodological approach used in this research is associative research. The data analysis techniques, such as a classical assumption test, correlation, t-test, F-test, and the coefficient of determination. Using secondary data, this study obtained from textile and garment companies listed on the Indonesia Stock Exchange, while the samples as the purposive criteria were 8 textile and garment companies from 2008 to 2011. The results showed that the t-test value on Current Ratio and Debt to Asset Ratio are partially significant, also the F test results in the study showed positive results. Based on the coefficient of determination test results, the value of R square in the regression model leads to strong results. It can be seen that Current Ratio and Debt to Asset Ratio have a significant effect on Return on Assets partially or simultaneously.
IMPLEMENTATION OF ALTMAN Z-SCORE IN PREDICTING PT BANK SUMUT'S SUSTAINABILITY Simatupang, Eva Malina
Accounting and Business Journal Vol 2 No 2 (2020): 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.v2i2.1001

Abstract

This research was conducted to determine and analyze the risk of bankruptcy of the company PT BankSUMUT according to the Altman Z-Score. The population in this study is the financial statements of PTBank SUMUT and the sample in this study is the financial statements of PT Bank SUMUT for 2017 -2019. The type of data used is secondary data and the data collection techniques used are documentationfrom financial reports published through the www site. banksumut.co.id. The data processing techniqueuses the Altman Z-Score modification method. Based on the results of data processing, the 2017 Z-Scorewas 1.57; the year 2018 is 1.63 and the year 2019 is 1.19. Based on the results of data analysis, it can beconcluded that PT Bank SUMUT is in a gray zone because the standard value is at 1.1 <Z-Score <2.6and PT.
ANALYSIS THE INFLUENCE OF PRODUCTION FACTORS ON THE LEVEL OF INCOME AT HANDICRAFT INDUSTRY AT PANTAI JOHOR VILLAGE DATUK BANDAR SUB-DISTRICT IN TANJUNG BALAI Nasution, Nina Andriany
Accounting and Business Journal Vol 1 No 2 (2019): 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.v1i2.970

Abstract

To accelerate the economy, Industrialization is required as a must because it ensures the continuity of the process of economic development with the pace of high economic growth and sustainable income-generating per capita each year. Industrialization is the root principle of national and regional development, which aims to create an advanced society and independent as well as prosperous and unseen. This study aims to determine the Factors of Production that affect the Level of Income On the Industrial Crafts in Pantai johor Village of Datuk Bandar subdistrict, Tanjung Balai. This study uses to approach the quantitative data with the model of multiple regression analysis. The results showed that the Independent Variables are Material Raw materials, Labor, Capital, Entrepreneurship in partial effect significant to the Dependent Variable i.e. the Level of Income on The Craft Industry. The next Variables simultaneously Independent, namely Raw Materials, Labor, Capital, Entrepreneurship significant effect on the Dependent Variable namely the Level of Income on the Industrial Crafts. The results of this research will be published in the scientific through Scientific journals Abdi Ilmu and the Journal of Accounting and Business that have the ISSN, as well as held a seminar on the implementation of the results of the study. It's also the making of the book as a material of teaching of additional subjects Public Sector Accounting, Financial Management, and Taxation.
ANALYSIS OF INFLUENCE OF REGIONAL ORIGINAL INCOME, CENTRAL GOVERNMENT TRANSFERS AND REGIONAL SHOPPING EFFICIENCY ON REGIONAL FINANCIAL INDEPENDENCE Nasution, ANggi Pratama
Accounting and Business Journal Vol 1 No 1 (2019): 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.v1i1.943

Abstract

This study aims to analyze the influence of local revenue variables, central government transfers, and efficiency of local expenditure, to the regional financial independence. This study collects empirical evidence. The population in this study were all districts / cities in North Sumatra Province period 2011- 2013, and the sample in this study amounted to 28 districts / cities in the Province of North Sumatra. In this thesis, the research writer uses causal associative research design. The sampling method in this research is by purposive sampling method. The type of data used by the author is secondary data and data processing is done by using the statistical program tool. Classical assumption tests used by writers include normality tests, multicollinearity tests, and heterocedasticity tests. While the research model is used by the authors is to use statistical analysis of multiple linear regression equations, as for hypothesis testing is done by simultaneous significance tests, partial significance tests, and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence. and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence. and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence.
FINANCIAL PLANNING IN THE PADEMIC PERIOD Franita, Riska
Accounting and Business Journal Vol 2 No 1 (2020): 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.v2i1.1008

Abstract

The Covid 19 pandemic resulted in a new normal era that the Indonesian people must face. The unstable economic situation, the large number of unemployment and increasing poverty make the government have to be able to make the best decisions for its people. In financial management, financial planning is able to reduce poverty. Providing material and knowledge about good financial management can help the community in facing the new normal order. This research is a descriptive study, which examines financial planning in the new normal era. This study used online interview techniques and literature and literature reviews on financial planning in the new normal era. From the results of this study there are several things that must be considered such as a), regulating expenditure items, b) creating a budget, c) evaluating the amount of income d), looking for additional income e) delaying long-term investment f) closing non-important expenditure items g) avoid debt
FACTORS THAT AFFECT USER PERFORMANCE OF MANAGEMENT INFORMATION SYSTEM AT GOVERNMENT-FINANCIAL AREAS NORTH SUMATRA PROVINCE Nasution, Dito Aditia Darma
Accounting and Business Journal Vol 1 No 2 (2019): 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.v1i2.975

Abstract

This research aims to see the effect of expertise and motivation on the users of the performance of regional financial management information systems either partially or simultaneously in the North Sumatra Provincial Government. The type of research used is associative research. The population in this research amounted to 34 regional agencies in the North Sumatra Provincial Government and the number of research samples was 102 people who were regional financial management information system users. The data source of this research is primary data using research instruments in the form of questionnaires. The data collection method is used in 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. The results of the research showed that, partially, expertise and motivation had a positive and significant influence on the users' performance of the regional financial management information system. Simultaneously testing showed that expertise and motivation had a significant influence on the users' performance of the regional financial management information system.
THE INFLUENCE OF SANCTIONS, QUALITY OF SERVICE AND SOCIALIZATION ON COMPLIANCEOFPAY TAX AND BUILDINGS IN PANTAI GEMI VILLAGE IN STABAT LANGKAT Siregar, Oktarini Khamilah
Accounting and Business Journal Vol 1 No 1 (2019): 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.v1i1.948

Abstract

The purpose of this study is to analyze the influence of the sanctions, the quality of service and socialization to compliance to pay taxes the earth and buildings in the Village of Pantai Gemi Stabat Langkat simultaneously and partial. The population in this study is whole the head of the family to the taxpayer of the earth and the building is located in the Village of Pantai Gemi Stabat Langkat. Sampling technique in this research is the technique of simple random sampling technique using the slovin formula so that it obtained 96 the head of the family to the taxpayer of the earth and building the sample in this study of the 2500 head family to the taxpayer of the land and building be population. Methods of data analysis in this research using the model multiple linear regression with SPSS V17. The results in this study show that simultaneous sanctions, the quality of the services and socialization have significant positive impact compliance pay land and building tax and the partial sanctions, the quality of service and socialization have significant positive compliance pay land and building tax. The results of the test the coefficient of determination (R2 ) showed that the compliance to pay the tax of land and building able to described amounted to 34.9% by the sanctions, the quality of service and socialization, while the rest amounted to 65,1% influenced by other variables that are not included in this research that awareness the taxpayer, knowledge of taxation, level of education and the income of the taxpayer.

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