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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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Analysis of Receivables Control System in Avoiding Bad Debts at PT Pertamina Lubricants Fachruddin, Wan; Putri Z, Fahreza; Br. Purba, Rahima
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.v5i1.4624

Abstract

This study aims to determine and evaluate the analysis of credit granting selection with the 5C principle, analyzing the turnover of accounts receivable and the implementation of the concept of an internal control system over accounts receivable at PT Pertamina Lubricants Sales Region I. The method used in this research uses descriptive qualitative research methods, namely by collecting and analyzing data, so as to provide a clear picture in accordance with the title that has been described. The data collection techniques used are interviews and documentation. The results of this study can explain that the 5C Application Analysis has been implemented properly. The important point that must be improved is a broader approach to the character of prospective debtors, such as seeking information from debtor relations. The turnover of trade receivables of PT Pertamina Lubricants is considered not optimal in managing its trade receivables because it is still below the set standard of 15 times while the average result of trade receivables is still 1.5 times, the author suggests that PT Pertamina Lubricants give awards in the form of incentives in stages based on the percentage of accounts receivable collection, giving these incentives can stimulate the enthusiasm of workers related to collecting trade receivables. For the results related to the Accounts Receivable Internal Control System at PT Pertamina Lubricants has been running well, where company management has implemented the basic concepts and principles of internal control according to COSO, but still requires some improvement. Improvements that need to be made include giving rewards to outsouching workers who help with operational administration if the billing goes smoothly and in accordance with company policy, on the other hand, giving punishment if the commitment to work does not go according to the company's vision and mission, carrying out the imposition of fines on customers according to the cooperation contract for the procurement of lubricants that have been mutually agreed upon and adding permanent human resources to the billing section so that there is no overlap of work / more focus according to the description of the responsibilities of each function worker.
Analysis Of The Impact Of Intership Activities In Improving Skill and Expertise Of Accounting Study Program Students Aliah, Nur; Fachruddin, Wan
Accounting and Business Journal Vol 5 No 2 (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.v5i2.4672

Abstract

This study aims to determine the impact of internship activities in improving student skills andexpertise in accounting study programs. In this research study using a descriptive qualitativeapproach, where the data collection technique uses direct interviews and surveyer analysis to theobject of research, namely accounting students who have carried out internships in governmentoffices in the city of Medan. Based on the results of survey analysis to 8 students who conductedthe MBKM program implemented by Panca Budi University, the internship program will provideadditional competencies, 50% of students feel that there is an increase in soft skills after MBKMin developing competencies / skills as a provision for work after graduation. MBKM is importantto do in preparation for the post-campus period. 62.5% of students feel that MBKM is inaccordance with the needs of future graduates. The MBKM program is expected to be a forumfor students to develop competencies both in soft skills and hard skills development.
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 2 (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.v5i2.4674

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.
The Effect of Accounting Information Systems on the Effectiveness of MSME Accounting Reporting in the Rawa Gebang Market, Langkat Regency Arnita, Vina; Nurhayati, Siti; Tambunan, Yuliati; Indriani, Yunia
Accounting and Business Journal Vol 5 No 2 (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.v5i2.4675

Abstract

An accounting information system (AIS) is a set of information components used in accounting activities. The existence of an accounting information system allows the creation of order in the internal organization. This is because AIS makes it easier for human resources (HR) to obtain information related to the organization's economy. This information is utilized in the process of making and determining decisions. System accounting information system (AIS) also has constituent components. These components are the same as the components of the information system, namely, software, hardware, procedures, human resources, and databases. Mahatmayo (2014: 5) explains the components that enable accounting information systems to have important functions, including collecting and storing data about activities. Among them are collecting and storing data about activities carried out, so that management, employees, and databases can be utilized. activities carried out, so that management, employees, and external parties / interested parties can review things that have happened in the organization. Transforming data into information that is useful for management in making decisions in planning, implementing, and monitoring activities. Provide adequate controls to safeguard organizational assets including organizational data, and also to ensure that the data is available when needed accurately, and reliably.
The Effect of Human Resource Competencies on the Quality of Financial Statements Syahputri, Yuni; Sakti, Indra; Sabrina, Hesti
Accounting and Business Journal Vol 6 No 1 (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.v6i1.4759

Abstract

This study aims to determine the effect of human resource competence on the quality of financial statements. The population in this study is the Medan City Market Regional Company. While the respondents of this research are the accounting / financial management as many as 38 employees. The analysis method used is Simple Linear Regression analysis. After analyzing the data, conclusions can be drawn, namely: The results of the study using the t test state that there is an influence between Human Resource Competencies (HR) on the Quality of Financial Statements. In other words, if the HR competency variable increases, the quality of financial reports will increase.
The Influence of Services on Patient Satisfaction Inpatient BPJS Mitra Sehat Tanjung Morawa General Hospital Br Sihaloho, Nadia; Octavia, Dina
Accounting and Business Journal Vol 6 No 1 (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.v6i1.4757

Abstract

This study aims to determine the effect of service on inpatient satisfaction at Mitra Sehat Tanjung Morawa General Hospital. Data collection techniques were carried out through observation, questionnaires, interviews. The research method used by the author is a quantitative descriptive method. This research was conducted in the city of Medan, Tanjung Morawa. There is also a population of 1149 and the sample used by the author is 100 patients as a test. This disclosure with the result that the Influence of Services on Inpatient Satisfaction in Mitra Sehat Tanjung Morawa General Hospital partially affects inpatient satisfaction
Differences In Stock Trade Frequency Due To Announcement Of Large-Scale Social Restrictions (Psbb) Due To Covid-19 In Transportation Companies Listed On The Indonesia Stock Exchange yuliza, arma
Accounting and Business Journal Vol 5 No 2 (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.v5i2.4681

Abstract

The aim of this research is to find out whether there is a difference in the trading frequency of transportation companies before and after information regarding the announcement of Large-Scale Social Restrictions (PSBB). The population of this research is all transportation companies listed on the Indonesia Stock Exchange for the 2020 period. The sampling technique uses the purposive sampling method. The test equipment used in this research is the Paired Sampe Test T-Test. The research results show that there is a significant difference in trading frequency between before and after information regarding the announcement of Large-Scale Social Restrictions (PSBB).
The Effect of Collateral, Debtor Character, Business Conditions and Managerial Ability on Non-Performing Loans At PT BPR Duta Paramarta Gultom, Hamonangan J.; Sebayang, Erna S.; Manurung, Melda Br
Accounting and Business Journal Vol 6 No 1 (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.v6i1.4806

Abstract

This study aims to examine the influence of collateral, debtor character, business conditions, and managerial ability on non-performing loans at PT. BPR Duta Paramarta. The research methodology employed is quantitative research with a descriptive approach. Data collection techniques utilized in this study involve survey methods with questionnaire instruments. The population in this research comprises all debtors of PT. BPR Duta Paramarta, with a sample size of 30 debtors. Data analysis consists of data quality tests, classic assumption tests, and hypothesis testing (T-test and F-test). The results of this study indicate that: 1) Collateral has a significant negative effect on non-performing loans, 2) Debtor character has a negative but insignificant effect on bad credit, 3) Business conditions have a significant negative effect on managerial performance, and 4) Managerial ability has a significant negative effect on non-performing loans.
The influence of promotion on consumer purchasing decisions to increase the income of paint shops in Medan Manurung, Lambok; Ningsi, Etty Harya
Accounting and Business Journal Vol 6 No 1 (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.v6i1.4760

Abstract

This research aims to assess the extent of the influence of Pro Ningsiotion on Consumer Purchase Decisions. The research design employed is quantitative explanatory research. The data processed were obtained from the distribution of questionnaires, and the data analysis technique used in this study is multiple linear regression. To explain the research description related to hypotheses, various analyses such as Validity Test, Reliability Test, and t-Test (Partial) were employed. Based on the results of the data analysis for the significance of the t-Test, it is indicated that the Promotion (X1) have a positive and significant influence on Consumer Purchase Decisions.
THE INFLUENCE OF JOB SATISFACTION AND COMPETENCY ON EMPLOYEES' JOB ACHIEVEMENT AT PT. NUSANTARA SURYA SAKTI Kalsum, Eka Umi; Wijaya, Muslim
Accounting and Business Journal Vol 5 No 2 (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.v5i2.4686

Abstract

This research aims to determine the influence of job satisfaction and competence on employee work performance at PT. Nusantara Surya Sakti. The population in this study were employees of PT. Nusantara Surya Sakti with a sample size of 53 people. The data analysis model used is multiple linear regression analysis. The research method uses a quantitative descriptive approach supported by surveys, and is explanatory. The results of research using partial testing (t test) show that job satisfaction has a positive and significant effect on the work performance of employees PT. Nusantara Surya Sakti in Medan. Competency has a positive and significant effect on the work performance of employees. PT. Nusantara Surya Sakti . Furthermore, the results of the simultaneous test (F test) show that job satisfaction and competence have a positive and significant effect on the work performance of employees PT. Nusantara Surya Sakti. The coefficient of determination (R2) value of job satisfaction and competence is able to explain the work performance variable by 70.8% and the remaining 29.2% is influenced by other variables not examined in this research such as discipline, motivation, work environment and so on.

Page 8 of 11 | Total Record : 101

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