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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 20 Documents
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Search results for , issue "Vol. 5 No. 2 (2023): Akuntansi Prima" : 20 Documents clear
PENGARUH SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KPP PRATAMA KOTA PRABUMULIH Bayu Dharmaraga Alkahfi; Meirani Betriana; chairani adelina
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.3844

Abstract

Tax is a constantly evolving phenomenon in society, serving as a crucial tool for governments to achieve national and state independence by financing development projects that benefit the common interests of the people. This study aimed to investigate the impact of Tax Sanctions, Motivation to Pay Taxes, and Education Levels on the compliance of individual taxpayers and entrepreneurs at KPP Primary Prabumulih City. The variables considered were Tax Sanctions (X1), Motivation to Pay Taxes (X2), Education Level (X3), and Taxpayer Compliance (Y). The sample size consisted of 99 taxpayers from KPP Pratama Prabumulih city. This research adopted a quantitative approach, which aimed to provide an empirical explanation of the phenomenon through statistical data, identifying characteristics and patterns of relationships between the variables. The model's summary revealed that the calculated results yielded an R Square value of 0.836, indicating a high degree of explanation. Consequently, it can be inferred that the variables tax sanctions, motivation to pay taxes, and education level collectively contributed to 16.4% of the influence on the dependent variable (taxpayer compliance). In other words, the independent variables (tax sanctions, motivation to pay taxes, and education level) could account for 83.6% of the dependent variable (taxpayer compliance). However, it should be noted that the remaining 16.4% is influenced or explained by other variables not examined in this study, such as taxpayers' understanding, perceptions, and so forth.
PENGARUH GAJI DAN KARIER TERHADAP KINERJA KARYAWAN PT. ARMA ANUGERAH ABADI MEDAN syaf rizal
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4033

Abstract

This study aims to examine and analyze the effect of salary and career on the performance of employees of PT. Arma Anugerah Abadi Medan. This research was conducted using a quantitative approach, namely hypothesis testing. The data analysis method used is multiple linear regression method. The population used is all employees of PT. Arma Anugerah Abadi Medan as many as 30 employees of PT. Arma Anugerah Abadi Garu 2 Unit Medan, sampling using the census method. The results obtained indicate that the two variables proposed in this study have a significant influence on employee performance.
Pengaruh Current Ratio,Roe,Roa,Dan Eps Terhadap Harga Pada Perusahaan Manufaktur Sektor Industri Barang Komsumsi Yang Terdaftar BEI tahun 2018-2021 Meta Arnes Lumban Gaol
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.3577

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI tahun 2018-2021. Populasi dalam penelitian ini sebanyak 53 perusahaan dan diperoleh sebanyak 33 perusahaan sebagai sampel dengan 132 jumlah pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah metode pengujian koefisien determinasi, uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa secara simultan, Current Ratio, ROE, ROA, dan EPS berpengaruh signifikan terhadap harga saham pada perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di BEI tahun 2018-2021. Secara parsial, ROE dan EPS berpengaruh positif signifikan terhadap harga saham, Current Ratio berpengaruh negatif signifikan terhadap harga saham, sedangkan ROA tidak berpengaruh signifikan terhadap harga saham pada perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di BEI tahun 2018-2021.
PENGARUH ROA DAN ROE TERHADAP PERTUMBUHAN LABA PADA SEKTOR PERBANKAN DI BEI Novitauli Lamtiur Pasaribu
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.3881

Abstract

This discussion aims to find out whether ROA and ROE affect profit growth in the banking sector, which was recorded on the IDX for the 2019-20211 period with a total population of 47 industries. The purposive sampling method determines the sample; the whole model is 28 companies × three years = 84 total samples. Two types of data are used, namely quantitative data and secondary data. The data collection process uses the documentation method available on the IDX website. Simultaneous and partial hypothesis testing was used to test this hypothesis. The regression model used is a multiple linear regression analysis. According to the test results, ROA and ROE have a positive but insignificant effect on profit growth.
“Pengaruh Pendapatan, Tax to Book Ratio, Taxable Income, Deferred Tax dan Current Tax Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Layanan Investasi dan Perdagangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 patar hutagaol
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4089

Abstract

This study aims to determine the effect of income, tax to book ratio, taxable income, deferred tax and current tax on the performance of investment and trade service companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of this study uses a quantitative approach by analyzing secondary data. The population of this study were companies listed on the IDX with a total of 11 companies, and used a purposive sampling technique. The results of this study state that there is a partially significant effect between Revenue, Tax To Book Ratio, and Taxable Income on Company Performance, and there is a partially insignificant effect between Deferred Tax and Current Tax on Company Performance. Then, the simultaneous results of Income, Tax to Book Ratio, Taxable Income, Deffered Tax and Current Tax have a significant effect on the Company's Financial Performance.
PENGARUH ARUS KAS INVESTASI TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DAN STOCKBIT PERIODE 2019-2020 purnama Purba
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4166

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh arus kas investasi terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2019 – 2020. Jenis penelitian ini menggunakan pendekatan kuantitatif deskriptif. Data yang digunakan berasal dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di BEI. Sampel penelitian ini adalah 29 perusahaan makanan dan minuman di BEI. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linear sederhana.. Hasilnya adalah arus kas investasi tidak berpengaruh terhadap harga saham.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA IDX GROWTH30 Jhon Lismart Benget; Belthasar Trito Siahaan
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4227

Abstract

The purpose of this study is to examine the effect company size, return on asset, return on equity and debt to equity ratio on the firm value. The population of this study is the IDX Growth 30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously company size, return on asset, return on equity and debt to equity ratio on the firm value affect the firm value. Partially, this study show return on asset, return on equity and debt to equity ratio has a positive and significant effect on the firm value. Company size has no significant effect on the firm value.
ANALISIS PENGARUH KOMPETENSI, KEMAMPUAN KOMUNIKASI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN PADA PT BANK RAKYAT INDONESIA CABANG MEDAN lasmaria tampubolon
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4321

Abstract

Dalam memperbaiki bisnis perbankan maka perlu meningkatkan kualitas sumber daya manusia untuk dapat memberikan pelayanan yang terbaik kepada nasabah, hal ini menjadi catatan buat manajemen untuk dapat memperbaiki maupun meningkatkan kualitas karyawan untuk dapat mencapai cita-cita yang diingkan. Pengembangan terhadap sumber daya manusia merupakan hal penting yang harus diperhatikan di industri perbankan, untuk menciptakan karyawan yang memiliki integritas tinggi harus dimulai dari meningkatkan kinerja baik kuantitas maupun kualitas karyawan. Tujuan penelitian ini mengkaji dan menganalisis pengaruh Kompetensi, Kemampuan komunikasi dan Pengalaman kerja terhadap kinerja karyawan pada PT Bank Rakyat Indonesia Cabang Medan. Populasi yang diteliti dengan memilih seluruh karyawan PT Bank Rakyat Indonesia Cabang Medan untuk dijadikan sebagai sumber informasi maupun dalam mengisi kuesioner jumlah yang diteliti sebanyak 55 orang. Metode yang digunakan dalam penelitian yaitu menggunakan regresi linear berganda (Multiple Regression). Hasil penelitian menunjukkan Secara simultan kompetensi, kemampuan komunikasi dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Bank Rakyat Indonesia Cabang Medan. Secara parsial Kemampuan intelektual berpengaruh positif dan signifikan terhadap kinerja karyawan, kemampuan komunikasi berpengaruh positif dan signifikan terhadap kinerja karyawan dan kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Bank Rakyat Indonesia Cabang Medan
PERANAN DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PADA PT PLN PEMBANGUNAN SUMATERA UTARA WI LIAM; Sauh Hwee Teng
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4454

Abstract

PT PLN Pembangkitan Sumatera Utara Medan, by reason of the selection of research objects due to the decreased employee performance in the company. Employee performance is a condition that indicates whether or not the employee is doing the work. This decrease in performance can be caused by work discipline and career development which is less suitable with the background of education level as well as position in work resulting in the occurrence of errors and boredom in work, the employee who often use the absent as a reason for saturation in the work so that violation of company regulations . The theory used in this research is Human Resource Management. This study aims to analyze how the influence of work discipline and career development of employees at PT PLN Pembangkitan Sumatera Utara. The research method used is descriptive quantitative with the nature of the research is explanatory. The analytical method used is multiple regression with the population used as many as 154 employees. Determination of sample used is sample saturated with amount of sample 154 employees and 30 employees of branch of PT PLN Sektor Pembangkitan Medan for validity test. The results showed that work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan Sumatera Utara and the coefficient of determination is 71%. So it can be concluded in this study that the work discipline and career development simultaneously and partially significant effect on employee performance at PT PLN Pembangkitan North Sumatra.
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Jessi Charina Sembiring; Wilsa Road Betterman Sitepu; Ninta Katharina; Lara Asmara; Tetty Tiurma Uli Sipahutar
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

Abstract

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth

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