cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vina Arnita
Contact Email
vinaarnita@dosen.pancabudi.ac.id
Phone
+6285261034705
Journal Mail Official
abj@pancabudi.ac.id
Editorial Address
Jl Gatot Subroto Km 4.5 Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Accounting and Business Journal
  • Accountingandbussinessjournal
  • Website
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
 3   4   5   6   7 
The Effect of Internal Control and Internal Audit on the Effectiveness of Lending at PT. BRI (Persero) Tbk Unit Jatinegara Binjai Anjani, Ramina; Junawan, Junawan
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3925

Abstract

The title of this research is “The Effect of Internal Control and Internal Audit on the Effectiveness of Credit Granting at PT. BRI (Persero) Tbk Unit Jatinegara Binjai”. This study aims to determine the effect of internal control and internal audit on the effectiveness of lending. The population used in this study were employees at PT. BRI (Persero) Tbk Unit Jatinegara Binjai. The sampling technique uses saturated samples. The sample size of 30 people. The type of data in this study are primary and secondary data. Data collection techniques using questionnaires, interviews, and documentation studies with data analysis techniques using a quantitative approach with multiple linear regression statistical tools. The results of this study indicate: 1) Internal control has a partially insignificant effect on the effectiveness of lending,
The Impact of Institutioanl Ownership, Inflation, Interest Rates, and ROA on IDX Registered Banking Companies Values During 2017-2019 Mesrawati, Mesrawati; Kosasih, Draken; Angelica, Angelica; Indrayang, Cecilia; Natasya, Helen
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3904

Abstract

This research aims to know the impact of institutional ownership, inflation, interest rate, and Return on Assets (ROA) toward Price Book Value (PBV) of banking companies which are registered in IDX in 2017-2019. This research uses the approach of deductive, quantitative, and descriptive. The population used during the process are of three (3) years. Saturated sample determination that the data aggregates 111 data where three years times thirty seven banking companies which are registered in IDX. The method of data analysis uses the method of multiple linear regression analysis, classic assumption testing and hypothesis testing. The research result is to partially explain that the institutional ownership, inflation, and interest rates do not affect PBV while ROA affects significantly to PBV. Simultaneously, institutional ownership, inflation, interest rates, and ROA effect substantially to the PBV of IDX registered banking companies during 2017-2019. Based on the output of coefficient of determination testing, the value of R Square is 0.115 which means 11,5% variety of PBV variable is described from the variable of institutional ownership, inflation, interest rate, and ROA, the remaining is affected by the other variable in the amount of 88,5%.
Analysis Of Financial Statement In Measuring Financial Performance at PT Permata Bank Tbk Purba, Arlina Pratiwi
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3917

Abstract

This study aims to determine the bank’s financial health based on the Solvency Ratio, Profitability Ratio, and Liquidity Ratio at PT Bank Permata, Tbk. The type of data used is secondary data. The population in this study is the Statement of Financial Position and Profit and Loss Statement of PT Bank Permata Tbk, while the research sample is the Income Statement and Statement of Financial Position of PT Bank Permata Tbk for the 2017-2019 period. The data processing technique uses Financial Statement Ratios in the form of Solvency Ratios, Profitability Ratios, and Liquidity Ratio. The results of data analysis show the Solvency Ratio in the Primary Ratio, and Capital Adequacy Ratio from 2017 to 2019 based on the standard ratio set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in the healthy category. Profitability Ratio on Gross Profit Margin, Return on Equity Capital, Return On Assets from 2017 to 2019 based on the ratio standards set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in a healthy category. The liquidity ratio in the Quick Ratio, Cash ratio, and Loan to Deposit Ratio in 2017 to 2019 based on the standard ratio set by Bank of Indonesia can concluded that PT Bank Permata, Tbk is categorized as healthy
Community lifestyle patterns and household electrical energy consumption behavior to reduce carbon emissions Siregar, Wiedyana Verawaty; Hasibuan, Arnawan; Razif, Razif
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3877

Abstract

Indonesia is a gas emitting country which ranks 6th in the world with carbon dioxide emissions of 1.98 billion tons of emissions per year. According to data from the Ministry of Energy and Mineral Resources (ESDM), the household sector accounts for around 36 percent of total energy. Energy demand in the household sector is estimated to increase to 70.6 million in line with the increase in the number of households in 2025. Given the threat of climate change and environmental problems and strengthened by the increase in the number of public outreach, people today have more information and knowledge about carbon emissions. This study will investigate the impact of subjective factors on household carbon emissions and further explore the relationship between the impact of consumer lifestyle using household electrical appliances and awareness on household carbon emissions in Lhokseumawe and North Aceh. The purpose of this study is to provide empirical evidence of the influence of perception factors, learning factors, and attitude factors on people's behavior regarding awareness of the impact of carbon emissions. Sampling using nonprobability sampling method and the number of samples used in this study were 200 respondents. Data analysis in this study used multiple linear regression analysis, to see the influence of Perception, Learning and attitude factors on people's behavior regarding awareness of the impact of carbon emissions. The test results in this study indicate that the perception factor and the attitude factor have a positive and significant effect on people's behavior regarding awareness of the impact of carbon emissions, while the learning variable has no significant effect on community behavior regarding awareness of the impact of carbon emissions.
FIRM VALUE DETERMINANTS OF MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Novietta, Liza; Nurmadi, Ruswan
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3921

Abstract

The purpose of this research aimed to analyzed the effect of Profitability and Firm Size on Firm Value with Capital Structure as intervening variable. This research used secondary data, that were financial reports from manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was path analysis. Based on the results of this research showed that Profitability had significant effect to Capital Structure, Firm Size had significant effect to Capital Structure, Profitability had significant effect to Firm Value, Firm Size had significant effect to Firm Value, Capital Structure had significant effect to Firm Value, Capital Structure was able to mediate the relationship between Profitability on Firm Value, and Capital Structure was able to mediate the relationship between Firm Size on Firm Value in manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019.
The Influence of Tax Rates and Tax Service Quality on Vehicle Taxpayer Compliance Motorcycle in West Ilir, Palembang City Ladewi, Yuhanis
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3947

Abstract

This research was conducted to answer the problems, namely how was the influence of tax rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The aim was to determine the influence of taxes rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The type of this research used was an associative and descriptive research. The research was conducted in the Ilir Barat, Palembang. The variables used were tax rates, quality of tax services and taxpayer compliance. The data used was primary data. Data collection techniques used in this study were questionnaires.The data analysis techniques used were descriptive statistics and inferential statistics. Inferential statistical analysis consists of the classical assumption test, multiple linear regression analysis, the coefficient of determination test and then proceeded with the hypothesis test (t test). Data analysis was computed by the Statistical Program for Special Science (SPSS). The results of data analysis showed that tax rates and the quality of tax services had influence on motor vehicle taxpayer compliance in Ilir Barat, Palembang.
Added Value Analysis Of Oil Palm Frond Waste Into The White Oyster Mushroom (Pleurotus Ostreatus) Growing Media To Increasing Business Opportunities In Sampali Village, Percut Seituan, Deli Serdang Regency Syahputri, Yuni; Dalimunthe, Apip Gunaldi; Usman, Muhammad
Accounting and Business Journal Vol 3 No 2 (2021): 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.v3i2.3923

Abstract

The oyster mushroom cultivation business using oil palm frond waste processing medium is a business that the whole or part of the fund is owned by the local communities and plantation of PTPN2 Sampali and it is expected to improve the economy of the plantation community and surrounding plantations based on the needs and potential of oil palm frond waste as raw material for mushroom baglog. The society around PTPN2 Sampali is one of the productive communities that utilizes plantation waste as raw material for mushroom baglogs, located in Sampali Village, Engal Mukti Village, Percut Sei Tuan District. Processing of oil palm fronds carried out by community business units is a value addition to converting waste into mushroom baglog products become economic value. The purpose of this research is to analyze the profit and added value of the waste of oil palm fronds into Baglog Oyster mushroom, the business unit of the plantation community and around PTPN2 Sampali. The analytical method used is value added analysis and income statement. The results of the analysis showed that the Cost of Production (HPP) for every one kilogram of baglog production costs Rp. 2,105, and gets an income of Rp. 3,360,000 with a profit of Rp. 688,666. The added value obtained per kilogram from the composting business is Rp. 2,111.
The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 4 No 1 (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.v4i1.4061

Abstract

The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can strengthen the influence of the Profitability (ROA) and Liquidity (CR) variables on the Firm Value (PBV) variable. Profitability (ROA) had a significant effect on Firm Value (PBV), Liquidity (CR) had a significant effect on Firm Value (PBV), Moderation 1 (DPR) could moderate the effect of Profitability (ROA) on Firm Value (PBV) and Moderation 2 (DPR) cannot moderate the effect of Liquidity (CR) on Firm Value (PBV).
The Audit of Household Financial Management and Information Technology on Lifestyle in the New Normal Era Putri, Rizqy Fadhlina; Putri, Rini Fadhillah
Accounting and Business Journal Vol 4 No 1 (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.v4i1.4051

Abstract

The purpose of this research is to formulate a study of the importance of auditing in the household, changes in information technology governance and the design of audit relationships and information technology on the quality of the family economy. The research method is Research and Development (R&D), with the samples used are Employees/Lecturers of UMN Al Washliyah Medan city and Deli Serdang Regency with the criteria of men and women who are married as many as 35 people, the data collection technique used is a scale questionnaire. Likert and secondary data. The result of this study is that household financial management using information technology is considered to be quite good, because some of them have recorded all household expenses and the lifestyle they apply is still varied, some have a high life style (high profile) and some are simple. (low profile).
The Effect of Nim, Npl, Firm Size and Exchange Rate on Profitability with Car as an Intervening Variable in the Company Conventional Banking Sector Registered In Indonesia Stock Exchange 2015-2019 Period Dwilita, Handriyani; Mingka, Alfan Yuharbi
Accounting and Business Journal Vol 4 No 1 (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.v4i1.4052

Abstract

Purpose: The purpose of this study was to determine the effect of NIM, NPL, Firm Size and Exchange Rate on ROA with CAR as the intervening variable. The problem in this research is the finding of inconsistencies between theory and the phenomena behind the change in ROA. Methods: The data analysis method used in this study is multiple linear regression analysis, classical assumption test, and Sobel test to determine the effect of mediation (intervening). Findings: Based on the results of the study, it is known that NIM has no effect on CAR with a significance value of 0.092 ≥ 0.05 and NIM has an effect on ROA with a significance value of 0.000 ≤ 0.05. NPL has an effect on CAR with a significance value of 0.006 ≤ 0.05 and NPL has an effect on ROA with a significance value of 0.000 ≤ 0.05. Firm Size has an effect on CAR with a significance value of 0.021 ≤ 0.05, and Firm Size has an effect on ROA with a significance value of 0.002 ≤ 0.05 and Exchange Rate has no effect on CAR with a significance value of 0.757 ≥ 0.05 and Exchange Rate has no effect on ROA with a significance value of 0.949 ≥ 0.05. Meanwhile, for the two regressions, NIM, NPL, Firm Size and Exchange Rate have a simultaneous effect on CAR and ROA with a significance value of 0.001 and 0.000. Based on the results of the Sobel test and t arithmetic, it was found that the CAR variable was not able to mediate the effect of NIM, NPL, Firm Size and Exchange Rate on ROA. Originality: This study adds an intervening variable (mediation) in order to determine whether CAR is able to mediate the effect of NIM, NPL, Firm Size and Exchange Rate on ROA.

Page 5 of 11 | Total Record : 101

 3   4   5   6   7 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 1 (2025): ACCOUNTING AND BUSINESS JOURNAL Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL Vol 6 No 1 (2024): ACCOUNTING AND BUSINESS JOURNAL Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL More Issue