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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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Analysis of Factors Affecting Bond Ratings on Companies Listed on the Indonesia Stock Exchange Damanik, Imam Rohtuah; Erlina, Erlina; Abubakar, Erwin
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.v4i2.4458

Abstract

This study aims to examine and analyze the factors that influence bond ratings on companies listed on the Indonesia Stock Exchange with the research period from 2018 to 2020. This study uses the variables of leverage ratio, liquidity, profitability, company size and operating cash flow. as independent variable, and audit quality variable as moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and ranked by PT Pefindo during 2018 to 2020, the sample selection used a census sampling technique so that all members of the population as many as 55 companies became the research sample. The data analysis method used multiple linear regression analysis and interaction test using eviews software testing tool. The results of partial research are only the leverage ratio variable that has a positive and significant effect on bond ratings, while the variables of liquidity, profitability, firm size and cash flow from operating activities have no effect on bond ratings. Simultaneously, the variables of leverage ratio, liquidity, profitability, firm size and cash flow from operating activities have a significant effect on bond ratings. The results of the moderated regression analysis test show that the audit quality variable is significantly able to moderate the effect of the leverage variable on bond ratings, but audit quality is unable to moderate the effect of liquidity, profitability, company size and cash flow from operating activities on bond ratings of companies listed on the Indonesia Stock Exchange. and PT Pefindo for the period 2018 to 2020.
The Effect of Division of Labor and Employee Authority on Employee Performance CV. Karya Mega Mandiri Binjai Ritonga, Jakfar Syahbuddin
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.v4i2.4471

Abstract

This study aims to determine whether the division of labor and employee authority has a significant positive effect, partially or simultaneously, on employee performance at CV. Karya Mega Mandiri Binjai. The research was conducted with a questionnaire distributed to 65 samples who were employees of CV. Karya Mega Mandiri Binjai. This type of research is associative research, namely research that aims to determine whether there is an influence of the independent variable on the dependent variable. Data analysis techniques were used in this study using multiple linear regression analysis techniques. The results obtained from this study indicate that the division of labor and employee authority have a significant positive effect partially or simultaneously on employee performance at CV. Karya Mega Mandiri Binjai.
The Value of a Thousand Suluks as a Foundation for MSME Taxpayer Compliance Registered in Rokan Hulu Regency Nurhayati, Nurhayati; Sembiring, Boy Jerry
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4595

Abstract

Research objectives foranalyze the effect of Tax Morale and Taxpayer's Religious Value Simultaneously on MSME Taxpayer Compliance registered in Rokan Hulu Regency.Quantitative research is a research method based on positive philosophy, used to examine certain populations or samples, data collection uses research instruments, data analysis is quantitative/statistical in nature, with the aim of testing established hypotheses.the determined sample method is not random (non-probability sampling) with a sampling technique that is purposive sampling of 67 samples. The results of the study show that taxation morale has a significant effect on taxpayer compliance,Religious Value has a significant effect on taxpayer compliance and Tax Morale and Religious Value simultaneously have a significant effect on taxpayer compliance.
Implementation of Goods and Services Procurement through E-Purchasing at the Ujung Menteng Urban Village Office Working Unit Widianingsih, Novita; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4601

Abstract

With the enactment of the e-purchasing system in the expenditure of goods and services by the Government Institutions Province of Special Region of Jakarta, a few e-purchasing users are still confused on how-to-use the application, particularly at the Urban Village of Ujung Menteng Working Unit. One of the causes is a lack of training and guidance information on using the application. The purpose of this research is to inform the readers on how the system and procedures in realizing expenditure on goods and services through e-purchasing application. The method used in this research is qualitative descriptive. The result of this research is that the implementation of the e-purchasing application at the Ujung Menteng Village Office Working Unit is running well. Thus, the expense of goods and services in the running year becomes more effective and efficient under expectations.
Payroll Accounting Information System for Bulumata Lashira Production Employees in Purbalingga Febriyanti, Susmia; Arnita, Vina
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4602

Abstract

This research was conducted at the home industry for the manufacture of false eyelash products which is located at Jalan Karang Brai RT 4 RW 2, Mrebet District, Purbalingga Regency, Central Java. The purpose of this study is to determine the payroll accounting information system that is currently running for employees used by business owners. The problems that will be discussed in this study are the calculation of working hours, deductions from salaries/bonuses, low salary payments which will affect employee performance, so that the home industry for Lashira eyelash production has experienced a decrease in both quality and quantity. Methods of data collection carried out in this study using interviews and observation. The data analysis technique used was a qualitative descriptive analysis. The results showed that the implementation of the payroll accounting information system was still not effective, because there were still many factors, namely the absence of a general journal, attendance that was still manual and inaccurate, for example not using fingerprints, payroll and wages and deductions not authorized by the personnel department. The payroll accounting information system will facilitate the systematic calculation of salaries in accordance with good standards. Accounting information systems are very influential to employees and companies because they still use manual methods so they are less effective and can cause errors.
Value Added Tax (VAT) Restitution and Revenue Rizkina, Miftha; Adiman, Sumardi
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4603

Abstract

The purpose of this study is to determine and analyze the application of VAT refund, VAT revenue and the relationship between VAT refund and VAT revenue. This study was conducted at the Regional Office of DGT I North Sumatra. The research method used in this research is descriptive and the type of data used is qualitative. The data sources used in this study are primary and secondary data using data collection techniques including documentation and interviews. The results of this study indicate that each year not all submissions of restitution or returns can be made due to one of the things such as the submission process for 12 months. And the amount of VAT revenue has increased every year, the increase in value-added tax revenue is also influenced by the value-added tax collection system which currently uses E-Invoicing. The North Sumatra I DGT Regional Office has complied with the Tax Council regulations in implementing VAT restitution.
The effect of behavioral motivation and accounting information on stock investment decision making Sigalingging, Eni Duwita
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4604

Abstract

The purpose of this study was to analyze how much positive and significant influence the influence of Self-image/ firm image, Social relevance, Advocate recommendation, Personal financial needs and Accounting information in making stock investment decisions. This type of research is causality research. The population is retail investors taken from the existing securities market in Indonesia. The sample of this research data is 50 samples. The data analysis method is SEM-PLS. The results showed that accounting information, self-image/firm, social relevance, advocate recommendations and personal financial needs had a significant positive effect on stock investment decisions. This means that the higher the level of selfconfidence, self/firm image, social relevance, Advocate recommendations and one's personal financial needs, the higher that person is in making stock investment decisions.
Effect of Earning Per Share, Net Profit Margin on Stock Returns in Property and Real Estate Companies Dessyana, Dessyana; Aliah, Nur; Hayati, Keumala
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4606

Abstract

This study aims to determine the effect of Earning Per Share, Net Profit Margin on Stock Returns in property and real estate companies. This study used a descriptive quantitative approach, where this research was conducted by managing data in the form of numbers processed with the SPSS application. The sample from this study was 31 samples with an observation sample of 155 samples (2015 -2019). The results of this study are that Earning Per Share has no effect on stock returns, but Net Profit Margin has a significant effect on stock returns. The Net Profit Margin value will show sales success and achievement of the company's profit target, this will motivate investors to invest because they expect a good return
The current phenomenon of Ar-Rahn and Wadi'ah Hayati, Keumala; Asmuni, Asmuni; Anggraini, Tuti
Accounting and Business Journal Vol 5 No 1 (2023): 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.v5i1.4621

Abstract

This study aims to obtain field results regarding the tendency of public interest in sharia and conventional pawning, which, as we know, conventional pawning provides quite high interest. Today, technological developments are increasing rapidly in line with the business world. The Covid 19 storm resulted in chaos in the business supply chain which had an indirect impact on people's businesses and income. During a pandemic, the percentage of people setting aside their income to save or invest decreased. The performance of pawnshops which continued to grow during the pandemic gave the fact that many people needed fresh funds to continue their lives or to do business. The presence of private pawnshops in the city of Medan cannot be underestimated. OJK noted that there was an increase in the management of pawning permits from 46 pawn businesses. This proves the existence of a pawn business and the benefits it provides to the community. The method used in this study is qualitative research to understand human or social phenomena and supported by literature. The results of this study are that people prefer pawnshops that are always there during an emergency, even if it's a private pawnshop that pays high interest and violates Islamic law
The Effect of Independence and Competence on Audit Quality at the BPKP Representative of North Sumatra Province Fachruddin, Wan; Sari, Eka Puspa; Saraswati, Dwi
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.v4i2.4622

Abstract

This study aims to determine the effect of: (1) Independence on Audit Quality, (2) Competence on Audit Quality, and (3) Independence and Competence on Audit Quality. Research is causal research. The sample in this study were 33 auditors who worked in the IPP, PPE, AN and P3APIP fields at the BPKP Representative of North Sumatra Province. The research sample was determined by purposive sampling method. This research questionnaire was measured using a Likert scale. Data analysis using multiple linear regression analysis with data quality test, classical assumption test, and data hypothesis testing with the help of SPSS 26 software. The results of this study indicate that (1) Independence has no effect on Audit Quality. This is indicated by the Sig value. 0.0775> 0.05 and the value of t count 1.832 < t table 2.04227. (2) Competence affects Audit Quality. This is indicated by the Sig value. 0.000 <0.05 and the t value is 5.229> t table 2.04227. (3) Independence and Competence simultaneously affect Audit Quality. This is indicated by a value of 0.000 <0.05 and an F value of 26.409> F table 3.32.

Page 7 of 11 | Total Record : 101

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