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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2021): Akuntansi Prima" : 5 Documents clear
Pengaruh Pelatihan Dan Disiplin Terhadap Kinerja Karyawan Pada PT.Angkasa Pura II (PERSERO) Bandara Kualanamu Sumatera Utara Try Aprina Br Bangun Try
Akuntansi Prima Vol. 3 No. 1 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i1.2544

Abstract

The object the study is PT. Angkasa Pura II wichh is a companyengaged in avition services. The objective of the study is to test and analize the effect of training and discipline on employee performance at PT. Angkasa Pura II both partially and simultaneously. The research used some theories of training, disipline parrtially and employee performance whivh were tested by using multiple linear regression analysis. The research used a quantitive research approach, this type of researchis descriptive quantitative an the nature of this study is an exsplonary relationship. The research population were employees at PT. Angkasa Pura II with a total of 150 employees. The research samples were drawn by using the Slovin formula so that the samples obtained for the regression test were 109 employees and 30 respondents were used for testing the validity and reliability. The results of the study showed that simultaneously, training and dicipline had positive and significant effect on employee performance at PT. Angkasa Pura II (Persero). Partially, training and discipline have a positive and significant effect employee performance at PT. Angkasa Pura II (Persero). The coefficient of determination test results showed that 73,6% of the variations in the dependent variable of employee performace were affected by training and discipline and the reamining 26,4% explained by other variables not investigated in the research.
PENGARUH MODAL KERJA, AKTIVA TETAP, DAN PENJUALAN BERSIH TERHADAP LABA BERSIH PADA PT PERKEBUNAN NUSANTARA III (PERSERO) TAHUN 2012-2015 TERESA DERISTA MAULINA GIRSANG TERE
Akuntansi Prima Vol. 3 No. 1 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i1.2545

Abstract

Laporan keuangan menyajikan data yang bersifat umum yang merupakan suatu daftar atau laporan keuangan. Laporan keuangan tersebut menunjukkan aktivitas perusahaan dalam suatu periode tertentu. Untuk mendapatkan informasi yang handal maka perusahaan memerlukan suatu struktur pengendalian yang tepat. Tujuan diadakannya penelitian ini adalah untuk menguji dan menganalisis bagaimana pengaruh Modal Kerja, Aktiva Tetap, dan Penjualan Bersih terhadap Laba Bersih pada PT.Perkebunan Nusantara III (Persero) Tahun 2012-2015. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan PT.Perkebunan Nusantara III (Persero) yang merupakan penggabungan dari 3 (tiga) BUMN perkebunan yang terdiri dari PT.Perkebunan Nusantara IV, dan PT.Perkebunan Nusantara V yang pengelolaannya disatukan kedalam satu manajemen. Dengan menggunakan teknik Sampling jenuh, Metode yang digunakan dalam penelitian ini adalah kuantitatif, jenis penelitian yang digunakan adalah deskriptif, sifat penelitian ini adalah kausal dan jenis data adalah sekunder. Metode analisis data yang digunakan adalah regresi berganda. Teknik pengumpulan data menggunakan teknik dokumentasi dilakukan untuk mengumpulkan data sekunder dari PT.Perkebunan Nusantara III (Persero) Tahun 2012-2015. Hasil penelitian ini menunjukkan bahwa Modal Kerja, Aktiva Tetap, dan Penjualan secara simultan berpengaruh positif terhadap Laba Bersih pada PT.Perkebunan Nusantara III (Persero) Tahun 2012-2015 . Secara parsial Modal Kerja berpengaruh positif dan signifikan terhadap Laba Bersih. Secara parsial Aktiva Tetap berpengaruh positif dan signifikan terhadap Laba Bersih. Secara parsial Penjualan Bersih berpengaruh positif dan signifikan terhadap Laba Bersih. Hasil uji koefisien determinasi menunjukkan 81,1% dari variabel Laba Bersih yang dapat dijelaskan oleh variable Modal Kerja, Aktiva Tetap, dan Penjualan.
Pengaruh pengawasan dan vudaya organisasi terhadap kinerja karyawan anglo eastern plantation group (UKINDO BLANKAHAN) oktavia sabrina br karo oktavia
Akuntansi Prima Vol. 3 No. 1 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i1.2549

Abstract

Supervision is an activity in the company to achieve company goals. Supervision is needed to improve the quality of work of human resources to advance the company. In addition to Supervision, Organizational Culture can also affect the personal lives of employees and affect the progress of the company. Therefore a company needs to form a good organizational culture. The objective of the study is to test and analyze the effect of supervision and organizational culture on employee performance at the Anglo Eastern Plantation Group (Ukindo Blankahan). The research used a quantitative research method. This type of research is quantitative descriptive and the nature of this study is an eplanatory research. The research data were analyzed by using multiple linear regression analysis. The research populaions were 221 employees with the samples of 143 respondents. The result of the study showed that the T test on supervision was T-count 2.222> T-table 1.6558 with a significant level of 0.000 <0.05. Therefore, it is concluded that partially supervision has a positive and significant effect on employee performance at Anglo Eastern Plantation Group (Ukindo Blankahan). Partially, on organizational culture, it was found that T- count> T-table or (12,173> 1.6558) with a significant level of 0.000 <0.05. Therefore, it was concluded that partially, organizational culture has a positive and significant effect on employee performance at Anglo Eastern Plantation Group (Ukindo Blankahan). The result of the study shows that supervision and organizational culture have a significant effect on employee performance at Anglo Eastern Plantation Group (Ukindo Blankahan) in which F-count 86.44> F-table 3.07 with a significant value of 0.004 <0.05 which means that Ho is rejected and Ha is accepted at a level of significance 0.004 <0.05.
Pengaruh current ratio (CR), Receivable turn over (RTO), dan Debt to equity ratio (DER) terhadap return on assets (ROA) pada perusahaan subsektor pedagangan besar dan perdagangan eceran yang tercatat dalam bursa efek indonesia (BEI) Erica erica
Akuntansi Prima Vol. 3 No. 1 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i1.2551

Abstract

The objective of the study is to examine and analyze the effect of current ratio, receivable turnover and debt to equity ratio on return on assets in the large trading and retail trade subsector companies listed on the Indonesia Stock Exchange in 2013-2017. The research used a quantitative research method; this type of research is quantitative research using secondary data obtained from the Indonesia Stock Exchange. The research nature was to find out the relationship between variables. The research populations were all large trading and retail trading subsector companies listed on the Indonesia Stock Exchange consisting of 62 companies. The research samples were drawn by using a purposive sampling technique using certain criteria that the research samples consisted of 19 companies. The research data were analyzed by using multiple linear analysis, classic assumption tests including normality test, multicollinity test, autocorrelation test, and heterokedasticity test, as well as the F test and the T test. Partially, the result showed that the current ratio and receivable turnover positively and positively affected and significant on return on assets while the debt to equity ratio has a negative and significant effect on return on assets. The simultaneous testing showed that the current ratio, receivable turn over and debt to equity ratio affected return to assets. The results of the coefficient of determination showed that 62% of the variable return on assets can be explained by the variable current ratio, receivable turn over and debt to equity ratio.
Pengaruh profitability, liquidity, growth asset, firm value, dan structure value equity terhadap dividen policy pada perusahaan property & real estate yang terdaftar di bursa efek indonesia periode 2012-2016 michael tanoto michael
Akuntansi Prima Vol. 3 No. 1 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i1.2552

Abstract

The objective of the study is to test and analyze the effects of liquidity, leverage, company growth, firm value, and profitability on dividend policies in the Property & Real Estate companies on the Indonesia Stock Exchange in the period of 2012-2016. The research was based on information obtained from the Indonesia Stock Exchange. The research used a purposive sampling technique. The research populations were Property & Real Estate companies listed on the Indonesia Stock Exchange in 2012-2016 with the total samples of 15 companies. The research data were analyzed by using multiple linear regression analysis. The result shows that profitability (ROA) has a significant effect on dividend policy on Property & Real Estate companies on the Indonesia Stock Exchange and simultaneously, Liquidity (CR), Leverage (DER), Growth Asset (TA) and firm value do not have any significant effect on dividend policy on Property & Real Estate companies in the Indonesia Stock Exchange

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