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<![CDATA[ANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, TbkANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, Tbk ]]>
<![CDATA[Dwilita, Handriyani]]>
<![CDATA[ Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v1i1.945
<![CDATA[Financial performance is one measure or assessment of the success of a company's management. The measurement of financial performance assessment in this study uses financial ratio analysis. This study aims to assess the financial performance of PT.Salim Ivomas Pratama Tbk as seen from the ratio of debt to equity, debt to assets, total assets turn over, return on investment and return on equity. The analysis used is descriptive analysis to provide an overview and interpretation of research objects with existing reality. The research sample uses the financial statements for the period 2010 to 2016. The research results note that the analysis of the solvency ratio measured from Debt to Equity and debt to Asset is solvable (safe). The ratio of company activity measured based on the ratio of total asset turnover is still in the good category even though during the period 2010-2016 the total asset turnover of the company experienced fluctuations. While the profitability ratio measured by the ratio of return on investment and return on equity tends to decrease.]]>
<![CDATA[THE EFFECT OF TOTAL SAVINGS, AMOUNT OF DEPOSITS, AND INTEREST RATE ON THE AMOUNT OF CREDIT PROVIDED BY PT. BPR MITRADANA MADANI MEDAN ]]>
<![CDATA[Sari, Warsani Purnama]]>;
<![CDATA[Lores, Linda]]>;
<![CDATA[Bizlanie, Tizka]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1224
<![CDATA[This study aims to determine the effect of the amount of savings, amount of deposits, and interest rates on the amount of credit at PT. BPR Mitradana Madani Medan, either partially or simultaneously. This type of research is an associative study. The type of data used in this research is quantitative data and the data source in this study is secondary data. The sample in this study is the total amount of savings, deposits, credit and average of interest rates per month for the period August 2014-August 2018. The techniques that researchers do to collect the data needed in the study are observation and study documentation. The data analysis technique used in this study is analysis multiple regression. The results of this study indicate that the variable amount of savings (X1) partially has a significant positive effect on the amount of credit (Y). While the variable amount of deposits (X2) has no positive and no significant effect on the amount of credit (Y). And the interest rate variable (X3) partially has a significant negative effect on the amount of credit (Y). And based on the F test, simultaneously the amount of savings, amount of deposits, and interest rates have a positive and significant effect on the amount of credit given by PT. BPR Mitradana Madani Medan.]]>
<![CDATA[MEASUREMENT PALM OIL AS BIOLOGICAL ASSETS USING PSAK 69 THAT ADOPT IAS 41 ]]>
<![CDATA[Siahaan, Audrey Margareth]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1017
<![CDATA[IAI has just implemented PSAK 69 which is the adoption of IAS 41. Indonesia has a large oil palm plantation, which requires an assessment of reliable biological assets. The use of fair value in accordance with PSAK 69 wants to be seen to be implemented or not. The researcher used a literature study to see how IAS 41 was adopted by PSAK 69 in various countries. Of the 9 journals analyzed only one said that fair value can be relied on compared to historical value. Fair Value is very difficult to use because there are several constraint factors. Therefore, the assessment of FFB which is an agricultural product from oil palm has a variety of acquisition values in accordance with the location of the plantation area.]]>
<![CDATA[EFFECT OF FIRM SIZE AND DEBT TO ASSET RATIO ON EARNING PER SHARE WITH PROFITABILITY AS A MODERATING VARIABLES IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX ]]>
<![CDATA[pohan, Syahrial hasanudin]]>
<![CDATA[ Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v2i1.1023
<![CDATA[This research was conducted to find out how the influence of firm size (X1) and debt to assets ratio (X2) on earnings per share in property and real estate companies listed on the Indonesia Stock Exchange, either partially or simultaneously. In addition, this research also investigates whether the return on equity (Z) variable was able to moderate the effect of firm size (X1) and debt to assets ratio (X2) simultaneously on earnings per share of property and real estate companies. The research data used was data from property and real estate companies during 2014-2018 and is taken from idx.co.id. The population in this research amounted to 55 property and real estate companies with 41 companies as the sample. This research was conducted in 2020. This research used quantitative data that was processed with SPSS 24.0 with moderated regression analysis (MRA). The results showed that firm size had no significant effect on earnings per share, while the debt to assets ratio had a positive and significant effect on earnings per share. Simultaneously, firm size and debt to assets ratio had a positive and significant effect on earnings per share. Return on equity was able to moderate with a significant effect of firm size and debt to assets ratio on earnings per share. The contribution before moderation was 12.8% while the contribution after moderation was 79.0%. Firm size and debt to assets ratio was not closely related to earnings per share.]]>
<![CDATA[TAX PLANNING ANALYSIS FOR THE EFFICIENCY OF INCOME TAX AGENCY (STUDY OF PT ABDYA GASINDO) ]]>
<![CDATA[Rizkina, Miftha]]>;
<![CDATA[Junawan, Junawan]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1220
<![CDATA[The purpose of this paper is to determine whether the implementation of tax planning by PT. Abdya Gasindo can streamline corporate income tax. The writing method used is descriptive method, namely the method that collects, collects the data obtained and then interpreted and analyzed so that it is able to provide complete information for problem solvers at hand. The results of this study are expected to be able to provide information and input to Abdya Gasindo so that the company can carry out tax planning as an effort to improve tax payment efficiency to achieve maximum profit, but still within the framework of taxation regulations. The conclusion of this research is the implementation of tax planning by PT. Abdya Gasindo can streamline the tax burden payable.]]>
<![CDATA[ANALYSIS OF FINANCIAL STATEMENTS WITH ALTMAN Z-SCORE AND SPRINGATE MODELS ON PT. HERO SUPERMARKET, Tbk ]]>
<![CDATA[Purba, Arlina Pratiwi]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1135
<![CDATA[The company was founded basically in the hope of generating profit, creating market segments or customers and carrying out development in products against the needs of the desired community. In fact, often these assumptions miss and are far from hopeful. Companies that have been doing activities for a certain time sometimes have to be liquidated due to financial difficulties and eventually go into bankruptcy. The threat of bankruptcy does not occur if the company conducts an analysis as early as possible using a company's financial statements. One method of analysis in predicting bankruptcy is the Altman Z-Score method and the Springate method. The purpose of this research is to find out the results of the prediction of potential bankruptcy PT. Hero, Tbk period 2016-2019 using Altman Z-Score and Springate models. Population in this study PT Financial Statements. Hero, Tbk, while the sample in this study is PT Financial Report. PT. Hero, Tbk Period 2016-2019.The results show pt. Hero Supermarket, Tbk based on the Altman Z-Score method, in 2016-2019 the company can be categorized as a company not bankrupt/ healthy company. Based on the Springate method in 2016 and 2019 the company is categorized as a company not bankrupt / healthy, while in 2017 and 2018 is predicted as a bankrupt company/unhealthy company.]]>
<![CDATA[EFFECT OF EFFECTIVENESS OF COLLECTION OF COSTS OF OBTAINING RIGHTS TO LAND AND BUILDINGS (BPHTB) ON INCOME ORIGINAL AREA IN WEST ACEH DAYA DISTRICT ]]>
<![CDATA[Adiman, Sumardi]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1222
<![CDATA[The purpose of this study was to determine the effect of the effectiveness of BPHTB collection on local revenue. This type of research is a causal research that looks for causal relationships. The number of observations in this study were 36 analysis units with 9 sub-districts in the Southwest Aceh district that published BPHTB and PAD reports using the Cross Section for time series data for 4 semesters (2018-2020). The data were processed using regression analysis. The results showed that the effectiveness of BPHTB collection had a significant positive effect on local revenue]]>
<![CDATA[PERSONAL PERSON TAXPAYER COMPLIANCE TESTING HAS AN EFFECT AS AN INTERVENING VARIABLE BETWEEN THE IMPACT OF THE IMPLEMENTATION OF THE E-FILING SYSTEM ON TAX REVENUES IN KPP PRATAMA MEDAN BELAWAN ]]>
<![CDATA[Ritonga, Pandapotan]]>;
<![CDATA[Anggreani, Tuti]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1215
<![CDATA[Private person taxpayers who report SPT, with a very low number of e-filings are not comparable to the taxpayers of registered private persons. This is due to a lack of knowledge, understanding of e-filing, and taxpayer indifference in the use of e-filing, due to busyness factors. So the interest or interest of taxpayers in reporting annual SPT through e-filing is very low. The purpose of the research to find out the taxpayer compliance testing of private people has the effect of intervening between the impact of the E-Filing System on tax receipts at KPP Pratama Medan Belawan. This study uses an associative approach. The population in this study was a private taxpayer e-filing user registered with KPP Pratama Medan Belawan with a sample of 100 respondents. Data collection techniques are used with questionnaires and documentation studies. The results of this study prove that the implementation of the E-Filing System has an impact on Taxpayer Compliance, Taxpayer Compliance impacts tax receipts, and the implementation of the e-filing system impacts tax receipts through Taxpayer Compliance at KPP Pratama Medan Belawan. All private taxpayers in Indonesia who already work or have income are required to report annual SPT online. In addition to being more effective and practical and saving time.]]>
<![CDATA[THE IMPACT OF THE COVID-19 PANDEMIC ON COMPREHENSIVE INCOME OF AUTOMOTIVE INDUSTRY COMPANIES AND COMPONENTS LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Aliah, Nur]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1223
<![CDATA[This study aims to determine the impact of the Covid-19 pandemic on the profit and loss of automotive and component industrial companies. The variables used in this study are comprehensive income before the Covid-19 pandemic, namely 2019 and comprehensive income during the Covid-19 pandemic, namely 2020 in the company's financial statements for the first quarter, second quarter and third quarter. The sample of this research is companies engaged in the automotive industry and components that are listed on the Indonesia Stock Exchange and have financial reports for the first to third quarter of 2019 to 2020. The research sample was selected using the purposive sampling method and obtained 14 companies with The number of observations was 42 samples, namely the income statement for the first, second, third quarter 2019 and 2020. Hypothesis testing was carried out using analysisWilcoxon Signed Ranks Test. The result of this research is that the Covid-19 pandemic affects the comprehensive income of automotive and component industrial companies.]]>
<![CDATA[THE INFLUENCE OF THE ROLE OF INTERNAL AUDITORS, INTERNAL CONTROL, GOOD GOVERNMENT GOVERNANCE, FRAUD PREVENTION ON THE PERFORMANCE OF PROVINCIAL GOVERNMENTS NORTH SUMATERA WITH AS ETHICS INTERVENING VARIABLES ]]>
<![CDATA[Wardhani, Neng Sri]]>
<![CDATA[ Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v3i1.1219
<![CDATA[The purpose of this study is to find out how much influence the role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention Against Local Government Performance of North Sumatra Province With Ethnics as Intervening Variables directly or indirectly and whole simultaneously and partially. This research was conducted at Government office of Inspectorate of North Sumatra Province. This study uses path analysis techniques to test hypotheses and quantitative approaches, descriptive and associative types. The data used are primary data collected through questionnaires with a total sample of 31 respondents from internal auditors at the Inspectorate Office of North Sumatra Province. The results showed that (1) The role of Internal Auditor, Internal Control, Fraud Prevention has no direct significant effect on Ethics. Only Good Governance variable has a direct significant effect on Ethics. (2) The role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention has no significant effect on Local Government Performance of North Sumatra Province. (3) Ethics has no significant effect on Local Government Performance of North Sumatra Province.]]>
