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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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THE EFFECT OF QUIZIZZ LEARNING MEDIA ON STUDENT LEARNING MOTIVATION SMK BM PANCA BUDI MEDAN Raehana, Raehana
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.v5i1.4808

Abstract

The problem in this research is the low learning motivation of students. This study aims to analyze the effect of Quizizz on students' motivation to learn accounting at SMK BM Panca Budi Medan. This research was conducted at SMK BM Panca Budi Medan, located at Jalan Gatot Subroto KM 4,5. This research is an experimental type of research using an experimental design of one group pre-test post-test design . The population of this research is all students of class XII AK, totaling 51 students. The research sample was 2 class XII accounting students, namely class XII AK 1 and class XII AK 2 as an experimental class with learning using quizizz as a learning medium. The instruments used to collect data are questionnaires. The sampling technique used is Nonprobability Sampling.. The analytical technique used is the Paired Sample T Test using windows SPSS ver 25 software for. The results of this study indicate that there is an influence of quizizz on the motivation to learn accounting students at SMK BM Panca Budi Medan.
The Influence Of Profitability, Leverage, Capital Intensity And Audit Committee On Tax Avoidance Hidayat, Mardi; Kurniawan, Rahmad
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.v6i1.4767

Abstract

This research aims to test and prove the influence of profitability, leverage, capital intensity and audit committee on tax avoidance. The research was conducted using quantitative methods involving 10 companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 to 2022. The results of this study show that partially, profitability, leverage, capital intensity and audit committees have no effect on tax avoidance . Likewise, simultaneously, profitability, leverage, capital intensity and audit committee have no effect on tax avoidance. These findings imply that there are no other variables that can influence tax avoidance in producing company financial reports. This research contributes as a means of broadening horizons and increasing knowledge about tax avoidance, as well as producing additional information and becoming a reference for further research related to tax avoidance, especially those that use the same variables.
Analysis of Price, Promotion and Product Quality on Consumer Satisfaction at Donat Kak Ita MSMEs Medan Almira, Fadilla; S.Sos., M.I.Kom, Dina Octavia
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.v5i2.4687

Abstract

The purpose of this study was to determine the effect of product quality, price, and promotion on consumer purchasing interest in Donat Kak Ita MSMEs Medan. The analysis used is associative analysis, this research method is quantitative. The population in this study were consumers who visited the Donat Kak Ita MSMEs Medan with an average of 70 visitors, and this study was conducted for 2 weeks or 14 days so that the population in this study was 980 people. The sampling method in this study used the Nonprobability Sampling method with the Accidental Sampling technique. So the sample using the Slovin formula in this study amounted to 91 respondents. The results obtained from this study indicate that: 1) Price has a partial and significant effect on Purchase Intention, 2) Promotion partially and significantly affects Purchase Intention, 3) Product quality has a partial and significant effect on Purchase Intention, 4) Product Quality , Price, and Promotion simultaneously and significantly influence purchasing interest. The adjusted R square value of 0.399 can be called the coefficient of determination, this means 0.399 (39.9%) Buying Interest can be obtained and explained by Product Quality, Price, and Promotion while the remaining 60.1% is explained by variables outside the model that are not studied .
THE EFFECT OF CASHEW NUT EXPORTS, GROSS DOMESTIC PRODUCT (GDP) AND EXCHANGE RATE ON INDONESIA'S FOREIGN EXCHANGE RESERVES Saharuddin, Saharuddin
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.v6i1.4777

Abstract

This study aims to determine the effect of cashew nut exports, Gross Domestic Product (GDP) and exchange rates on short-term and long-term foreign exchange reserves in Indonesia. The data used is a time series in the range of 1986-2021 obtained from the world bank and FAO (Food And Agriculture Organization). This study used an Autoregressive Distributed Lag (ARDL) model with 10 e-views. The results showed that in the short term cashew nut exports have a positive and significant effect on Indonesia's foreign exchange reserves while in the long term cashew nut exports have a negative and insignificant effect on Indonesia's foreign exchange reserves. The variable Gross Domestic Product (GDP) has no effect and is significant on foreign exchange reserves in the short term and in the long run Gross Domestic Product (GDP) has a positive and significant effect on foreign exchange reserves. While the exchange rate variable has no effect and is significant on foreign exchange reserves in the short term and in the long term the exchange rate has a positive and significant effect on foreign exchange reserves
Review of Human Resources Utilization by Utilizing Village Funds for Development in Bicak Village Dharmawan, Faris Adi; Marini, Yushita
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.v4i2.4688

Abstract

This research aims to analyze the utilization of human resources in the form of involvement of villagers by utilizing village funds for the development sector such as roads, irrigation, bridges and other infrastructure in Bicak Village whether they comply with statutory provisions or not. The analytical method used is a qualitative method with a literature study approach by collecting and studying written sources in both hardcopy and softcopy form such as e-books related to the topics discussed to obtain secondary data related to the topic as well as obtaining theoretical and legal basis to be used in the preparation of this scientific work and field studies through direct interaction with research objects. Collecting data by coming to the location object directly to obtain the necessary information which can be done by interviewing and collecting related documents for analysis purposes in writing objects. The results of the research show that not all human resource utilization activities for village development programs are in accordance with the provisions of laws and regulations. There were several construction activities that should have been completed in that fiscal year that had not yet been executed
The Influence of Leadership and Loyalty on Employee Performance PT. Pertamina Patra Niaga Kalsum, Eka Umi
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.v6i1.4778

Abstract

This research aims to determine the influence of leadership and loyalty on employee performance at PT. Pertamina Patra Niaga. The population in this study were employees of PT. Pertamina Patra Niaga with a sample size of 85 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 leadership has a positive and significant effect on the performance of PT employees. Pertamina Patra Niaga. Loyalty has a positive and significant effect on the performance of PT employees. Pertamina Patra Niaga. Furthermore, the results of the simultaneous test (F test) show that leadership and loyalty have a positive and significant effect on the performance of PT employees. Pertamina Patra Niaga. The coefficient of determination (R2) value of job satisfaction and competence is able to explain the performance variable by 50.2% and the remaining 40.8% is influenced by other variables not examined in this research such as compensation, work environment, organizational culture and so on.
ANALYSIS OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES (MSMEs) IN THE IMPLEMENTATION OF SENDYCA KONVEKSI MSME FINANCIAL REPORTING Casella, Senna Indri; Marini, Yushita
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.v5i2.4719

Abstract

A financial accounting standard called SAK EMKM is available to Assist Micro, Small and Medium Enterprises (MSMEs) in preparing financial reports. Four stages of data collection were used: observation, data reduction, data presentation, interviews, and drawing conclusions. The aim of this research is to find out how the financial reports of Sendyca Konveksi Assist Micro, Small and Medium Enterprises (MSMEs) can benefit from implementing SAK EMKM. Three financial report components are included in the SAK EMKM application when presenting financial reports: Financial Report Notes, Financial Position Report, and Profit and Loss Report.
The Influence of Financial Ratio on Stock Return of Mining Companies Listed on IDX For The 2018-2021 Period Pratama, Oscar Jovi; Hasibuan, Thezar Fiqih Hidayat
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.v5i2.4680

Abstract

The aim of this research is to determine the influence of Current Ratio (CR), Debt to Asset Ratio (DAR), and Earning per Share (EPS) on stock returns of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research is a causal effect with a quantitative approach. The sample for this research is 84 sample data consisting of 21 financial reports for 4 years of research. The type of data in this research is secondary data. The analytical method in this research uses multiple regression analysis with CR research results partially having a positive and significant effect on stock returns, DAR partially having a negative and significant effect on stock returns, and EPS having no effect on stock returns and the results of the F test having a positive and significant effect .
The Effect Of Financial Literacy And Inclusion Finance On Msme Performance (Case Study On Msmes Medan Districtsandpaper) Sari, Warsani Purnama; Prayudi, Ahmad; Ramadani, Mawaddah; Pribadi, Teddi
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.v6i1.4807

Abstract

The study purpose to analyze the influence of financial literacy and financial inclusion on the performance of MSMEs in Medan Amplas District, both partially and simultaneously. The type of research used in this research is quantitative research using an associative approach. The population and sample in this research were 107 MSMEs in Medan Amplas District. The type of data used in this research is quantitative data. The data source used in this research is primary data. The data collection method used in this research is a questionnaire. The data analysis method used is multiple linear regression analysis using the SPSS (Statistical Program For Social Science) technique version 17. The research results show that partially and simultaneously financial literacy and financial inclusion have a positive and significant effect on the performance of MSMEs in Medan Amplas District.
The Impact of Green Accounting Implementation On Profitability Yuliza, Arma; mela, Fefti Yulian
Accounting and Business Journal Vol 6 No 2 (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.v6iNumber 2.4818

Abstract

The purpose of this study is to determine the effect of implementing green accountin to profitability company mining in Indonesia 2019 period – 2021. Data secondary used in the research was obtained from report annual company mining in stock Exchange Indonesia year 2019 – 2021. Method Which used is method quantitative with population size is 43 company. Saturated sampling method is used in this study. So that the data obtained as much as 129 for three years starting from 2019-2021.

Page 9 of 11 | Total Record : 101

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