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Akuntansi Prima
Published by Universitas Prima Indonesia
ISSN : 20886136     EISSN : 27219291     DOI : https://doi.org/10.34012/japri
Core Subject : Economy,
Economics, Econometrics & Finance
This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: Finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, Derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 139 Documents
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The THE INFLUENCE OF PRICE AND QUALITY OF PRODUCTS ON CUSTOMER SATISFACTION IN PT. RAMAYANA LESTARI SENTOSA ferdinand napitupulu
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.274 KB) | DOI: 10.34012/japri.v1i1.409

Abstract

Tight competition where more and more producers are involved in meeting customer needs and desires, companies need to increase customer satisfaction by providing relatively cheap prices and providing quality products. The formulation of the problem in this study is whether the price and quality of products in a simultaneous manner affect customer satisfaction at PT. Ramayana Lestari Sentosa. This Research Hypothesis is the price and product quality Simultaneously affect customer satisfaction at PT. Ramayana Lestari Sentosa. Data collection techniques were carried out by distributing questionnaires and documentation techniques and data analysis methods using multiple linear regression analysis. The population in this study were all customers at PT. Ramayana Lestari Sentosa who bought 184 products. The sampling used in this study using Slovin formula, so the number of samples of this study were 65 people. The results of the multiple linear regression equation research in this study are Y = 1,503 + 0,568 X1 + 0,510X2.. The results showed that the price variable (X1) and product quality (X2) were positive for customer satisfaction (Y). This shows the price and quality of products can have an effect on increasing customer satisfaction. Partially shows that Price has a positive and significant effect on customer satisfaction. Partial test results show that product quality has a positive and significant effect on customer satisfaction. Simultaneous test results show that product prices and quality have a positive and significant effect on customer satisfaction at PT. Ramayana Lestari Sentosa and the coefficient of determination is 84.7% and the remaining 15.3% is explained by independent variables that are not examined. It is expected that PT. Ramayana Lestari Sentosa must further improve the performance of the company by striving that the price offered must be in accordance with market demand and the quality of the product and always provide the best products to customers by offering quality products to customers. Keywords: price, product quality and customer satisfaction
Pengaruh Store Atmosphere Dan Brand Endorse Terhadap Minat Beli Kartu Paket Telkomsel (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Al Washliyah Medan) yurmaini se, ma
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.35 KB) | DOI: 10.34012/japri.v1i1.447

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh store atsmosphere dan brand endorse terhadap minat beli kartu paket telkomsel. Populasi dalam penelitian yaitu mahasiswa Fakultas Ekonomi Universitas Al Washliyah (UNIVA) Medan yang berjumlah 312 orang sedangkan teknik penentuan sampel-sampel sacara propability sampling dengan teknik insidental sampling. Sehingga sampel dalam penelitian ini berjumlah 50 orang. Jenis penelitian ini merupakan penelitian kuantitatif. Hasil analisis regresi berganda menjukkan strore atmosphere dan brand endorse berpengaruh positif dan signifikan terhadap minat beli. Sedangan hasil uji (t) atau uji parsial menunjukkan bahwa strore atmosphere berpengaruh positif dan signifikan terhadap minat beli dimana dapat dilihat nilai thitung 2,396 > ttabel 2,011serta variabel brand endorse juga berpengaruh positif dan signifikan terhadap minat beli dimana dapat dilihat nilai t hitung 3,070 > t tabel 2,011. Hasil koefisien determinasi dengan nilai regresi korelasi sebesar 0,809, artinya secara bersama-sama store atmosphere dan brand endorse terhadap minat beli kartu paket Telkomsel pada mahasiswa Fakultas Ekonomi Universitas Al Washliyah (UNIVA) Medan memiliki kontribusi pada taraf yang erat dan positif. Kemudian koefisien determinasi (R2) sebesar 0,640 (64%). Sehingga dapat dikatakan bahwa 64% variasi variabel terikat yaitu store atmosphere dan brand endorse pada model memiliki kontribusi pada minat beli kartu paket Telkomsel pada mahasiswa Fakultas Ekonomi Universitas Al Washliyah (UNIVA) Medan atau 64% variabel store atmosphere dan brand endorse dapat menjelaskan minat beli. Sedangkan sisanya sebesar 36% dipengaruhi oleh variabel lain di luar model penelitian misalnya harga, kualitas produk, bauran promosi dan sebagainya.
Putri Cyndana dan Bayu Wulandari THE EFFECT OF PROFESIONALISM, TIME BUDGET PRESSURE AND AUDIT COMPLEXITY ON AUDIT QUALITY AT PUBLIC ACCOUNTANT OFFICES IN MEDAN bayu Wulandari
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.165 KB) | DOI: 10.34012/japri.v1i1.464

Abstract

ABSTRACT The objective of the study was to examine and analyze the effects of professionalism, time budget pressure, and audit complexity on audit quality at Public Accounting Firm in Medan partially and simultaneously. The research used a qualitative research approach. The research type was a descriptive study. The nature of this study was a causal relation. The research populations were 22 Public Accounting Firm listed at IAPI. The research samples were 7 Public Accounting Firm listed at IAPI where 2 KAP were used for testing The consistency of 30 auditor validity and 5 KAP consisting of 60 auditors were used for the research samples. The measurement scale used was likert scale. The method of data analysis used in the research was multiple linear regression analysis. The result revealed that professionalism, time budget pressure, and complexity of audit affected audit quality at public accounting firm in Medan, with F-count = 11.165> F-table = 2.77 with significant level of 0,000 <0.05. Partially, professionalism with the value of T-count = 4,669> T-table = 2,00324, time budget pressure with the value of T-count = -2.026 <T-table = -2,00324, audit complexity with the value of T-count = -2,149> T-table = -2,00324. Therefore, partially, professionalism had a positive and significant effect while time budget pressure and audit complexity had a negative and significant effect on audit quality at public accounting firm in Medan. The result of coefficient of determination analysis was 0.374, which means that variation of audit quality variables can be explained by variation of professional variables, time budget pressure, and complexity of audit up to 37.4% and the remaining 62.6% can be explained by other independent variables.
VS & APP ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Arie Pratania Putri; Visadora Susiawati
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.938 KB) | DOI: 10.34012/japri.v1i1.471

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset, Earning Per Share dan Price Earning Ratio terhadap Return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia, baik secara parsial maupun secara simultan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang berjumlah 132 perusahaan. Sampel penelitian ini adalah 68 perusahaan-perusahaan yang diseleksi dengan kriteria tertentu.Metode statistik yang digunakan adalah Regresi Linear Berganda dan dilakukan Uji Asumsi Klasik terlebih dahulu. Kesimpulan penelitian ini adalah secara parsial hanya Return On Asset dan Price Earning Ratio berpengaruh terhadap Return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia. Sedangkan Current Ratio, Debt To Equity Ratio dan Earning Per Share tidak berpengaruh terhadap Return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia. Kata Kunci : Current Ratio, Debt To Equity Ratio, Return On Asset, Earning Per Share, Price Earning Ratio, Return Saham
Wiliam THE EFFECT OF WORKING CAPITAL TURNOVER, FIXED ASSET TURNOVER, AND INVERNTORY TURNOVER ON RETURN ON ASSETS (ROA) OF PHARMACEUTICAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2012-2016 wiliam wiliam
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.568 KB) | DOI: 10.34012/japri.v1i1.475

Abstract

This study aims to examine working capital turnover, fixed asset turnover and inventory turnover on Return on Assets (ROA) of pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. The research is used a quantitative research approach. This type of research was a descriptive study. The nature of this research is an explanatory research. The research populations were 9 pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. The research samples were 6 pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. The research data were analyzed using multiple regression analysis consiting of classical assumption tests including the tests of normality, multicollinearity, autocorrelation and heteroscedasticity. The research findings revealed that working capital turnover has a significant effect on Return on Assets (ROA) of pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. Fixed asset turnover has a significant effect on Return on Assets (ROA) of pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. Inventory turnover does not have any significant effect on Return on Assets (ROA) of pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. Simultaneously, working capital turnover, fixed asset turnover and inventory turnover have a significant effect on Return on Assets (ROA) of pharmaceutical companies listed in Indonesia Stock Exchange in the period of 2012-2016. Keywords : Working Capital Turnover, Fixed Asset Turnover, Inventory Turnover and Return on Assets (ROA)
PENGARUH LEVERAGE, SOLVABILITAS, BUSINESS RISK , UKURAN PERUSAHAAN, NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PERIODE 2013 – 2015: PENGARUH LEVERAGE, SOLVABILITAS, BUSINESS RISK , UKURAN PERUSAHAAN, NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PERIODE 2013 – 2015 chiquita, chiquita
Akuntansi Prima Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.867 KB) | DOI: 10.34012/japri.v10i1.634

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Debt To Equity Ratio, Current Ratio, Return On Equity, Firm Size dan Book Value terhadap Harga Saham Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia, baik secara parsial maupun secara simultan. Populasi penelitian ini adalah perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia yang berjumlah 65 perusahaan. Sampel penelitian ini adalah 45 perusahaan - perusahaan yang diseleksi dengan kriteria tertentu. Metode statistik yang digunakan adalah Regresi Linear Berganda dan dilakukan Uji Asumsi Klasik terlebih dahulu. Kesimpulan penelitian ini adalah secara parsial hanya Return On Equity berpengaruh terhadap Harga Saham pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia. Sedangkan Debt To Equity Ratio, Current Ratio, Firm Size dan Book Value tidak berpengaruh terhadap Harga Saham Perusahaan Sektor Industri Dasar dan Kimia Di Bursa Efek Indonesia.
PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP MOTIVASI KERJA PADA UNIVERSITAS SUMATERA UTARA Katharina, Ninta
Akuntansi Prima Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.488 KB) | DOI: 10.34012/japri.v10i1.986

Abstract

The purpose of this study was to determine the effect of the implementation of Good Corporate Governance proxied by transparency, accountability, responsibility, independence and fairness towards motivation at the University of North Sumatra. The population in this study were employees of the University of North Sumatra as many as 100 respondents. Researchers used the entire population to be a sample of research (census research) as many as 100 samples. In this study, researchers used simple linear regression and 2 stages of testing namely the classic assumption test using normality test, multicollinearity test and heterokedasticity test while in hypothesis testing using t test . The results of this test prove that Good Corporate Governance is proxied by accountability, independence does not have a significant effect on motivation while Good Governance is proxied by significant responsibility for motivation. In this study, researchers provide suggestions for further researchers, are expected to be more widespread or include and add research variables to all employees and lecturers who use the Good Governance system at the University of North Sumatra
ANALISIS DAMPAK MAKROEKONOMI terhadap KEUNTUNGAN pada SEKTOR PERBANKAN di BEI Tetty Tetty Sipahutar
Akuntansi Prima Vol. 1 No. 2 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.054 KB) | DOI: 10.34012/japri.v1i2.1142

Abstract

The increasing number of banking institutions in Indonesia is accompanied by an increase in literature studies related to banking institutions. It is important to update the study related to banking developments in Indonesia. This study aims to analyze the influence of the macroeconomy that affects profitability in the banking sector. The sample used in this study is the banking sector which is listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017 totaling 30 banks. The results of the regression analysis showed no significant effect between GDP and inflation on ROE and had a negative direction
10.1234 PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP HARGA SAHAM PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Joevinno
Akuntansi Prima Vol. 1 No. 2 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.179 KB) | DOI: 10.34012/japri.v10i1.1148

Abstract

Banyak perusahaan dengan bermacam-macam sektor yang melakukan penawaran saham perdana di pasar modal Indonesia sehingga peneliiti tertarik untuk meneliti perusahaan yang bergerak pada sektor barang konsumsi. Tujuan penelitian ini adalah melakukan analisa tentang pengaruh Return On Equity (ROE), Current Ratio (CR), Debt To Equity Ratio (DER) dan Total Asset Turnover (TATO) terhadap harga saham pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Penelitian ini memakai penelitian kuantitatif. Data penelitian tergolong kuantitatif dan skala rasio. Teknik pengumpulan datanya menggunakan studi pustaka dan sumber resmi data, dalam hal ini yang dipublikasikan pada Bursa Efek Indonesia pada situsnya www.idx.co.id . Jenis data yang dipakai adalah sekunder. Populasi penelitian adalah Perusahaan Barang Konsumsi yang telah terdaftar di Bursa Efek Indonesia Tahun 2013-2017 yang berjumlah sebanyak 41 perusahaan. Sampel penelitian adalah 130 laporan keuangan Perusahaan Barang Konsumsi yang telah terdaftar di pasar modal indonesia tahun 2013-2017 berasal dari 26 perusahaan. Model penelitian ini adalah regresi linear berganda dan model penelitian adalah regresi linear berganda. Hasil akhir penelitian ini adalah Return On Equity (ROE), Current Ratio (CR), Debt To Equity Ratio (DER) dan Total Asset Turnover (TATO) secara silmutan dan parsial memiliki pengaruh terhadap harga saham pada perusahaan barang konsumsi yang terdaftar di pasar modal indonesia tahun 2013-2017
10.1234 Analisis Pengaruh Resiko Bisnis, Return On Asset dan Likuiditas terhadap Struktur Modal Pada Perusahaan Barang Konsumsi di Bursa Efek Indonesia Periode 2011-2015 Arie arie
Akuntansi Prima Vol. 1 No. 2 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.561 KB) | DOI: 10.34012/japri.v1i2.1160

Abstract

Struktur modal merupakan kombinasi hutang dan ekuitas dalam strukturkeuangan jangka panjang perusahaan. Apabila perusahaan lebih banyakmenggunakan utang berarti memperbesar risiko yang ditanggung oleh pemegangsaham dan juga memperbesar tingkat pengembalian yang diharapkan. Semakinbesar Return on Assets maka hutang akan relatif rendah untuk digunakan.Semakin tinggi rasio likuiditas, maka semakin besar kemungkinan hutang bisadibayar dan sebaliknya. Metode yang digunakan adalah penelitian kuantitatif.Teknik pengumpulan data yang digunakan adalah teknik dokumentasi danpengumpulan data sekunder dari laporan keuangan perusahaan sektor barangkonsumsi terdaftar di Bursa Efek Indonesia Periode 2011-2015. Sampel 22perusahaan sektor barang konsumsi dengan 5 periode penelitian total 110observasi. Model analisis dalam penelitian ini adalah regresi linier bergandadengan menggunakan program SPSS. Pengujian data dilakukan dengan uji asumsiklasik, uji koefisien determinasi, uji F dan uji t. Kesimpulan dari hasil penelitianini secara parsial Resiko bisnis berpengaruh positif dan signifikan terhadapstruktur modal, Return On Assets dan likuiditas berpengaruh negatif dansignifikan terhadap struktur modal sedangkan secara simultan Resiko bisnis,Return On Assets dan Likuiditas berpengaruh signifikan terhadap struktur modal.

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