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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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PENGARUH ARUS KAS INVESTASI TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DAN STOCKBIT PERIODE 2019-2020 Purba, purnama
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 Lismart Benget, Jhon; Trito Siahaan, Belthasar
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 tampubolon, lasmaria
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 LIAM, WI; Teng, Sauh Hwee
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.
INFLUENCE OF IFRS APPLICATION, SOLVENCY AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL REPORTING IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022 Widayati, Widayati
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4575

Abstract

Financial reporting is a means for companies to convey various information. Timeliness is a way to measure the quality and transparency of financial reporting when financial information is announced. This research serves to test and prove the effect of implementing IFRS, solvency and company size on the timeliness of financial reporting. This research focuses on companies properties and real estate listed on the Indonesian Stock Exchange in 2020-2022 with a population of 64 companies. The sampling method was purposive sampling, so that a total sample of 72 companies was obtained. The data analysis technique used by researchers is logistic regression analysis. The research results show that the implementation of IFRS has a positive and insignificant effect, solvency the negative effect is not significant and company size has a significant positive effect on the timeliness of financial reporting. The value of the coefficient of determination (Nagelkerke R Squeare) is 0.127, this shows that the effect of implementing IFRS, solvency and company size was 12.7% while the remaining 87.3% was explained by factors other than the factors proposed in this research.
ANALISIS PENERIMAAN PAJAK REKLAME TERHADAP PENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA MEDAN Ginting, Felik
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4851

Abstract

This research was conducted at the Regional Tax and Levy Management Agency of Medan City, North Sumatra. The aim of this research is to analyze the effectiveness of the advertising tax revenue budget and the realization of advertising tax budget revenues. Apart from that, it also analyzes the contribution of advertising tax to local revenue (PAD) in Medan City. So from this analysis it can be seen whether the advertising tax has been effective in achieving the predetermined budget and has made a good contribution to Medan City's PAD. The research method used in this research is descriptive, namely the results of interviews. Interviews were conducted to find out data on the advertising tax revenue budget and the realization of the advertising tax budget from 2010 to 2015. The data analysis technique used was a survey to the research location, namely the Medan City Revenue Service office. Realization of advertising tax revenue in 2010 was 92.98% (very effective). Realization of advertising tax revenue in 2011 was 55.55% (not effective). Realization of advertising tax revenue in 2012 was 40.45% (not effective). Realization of advertising tax revenue in 2013 was 35.32% (not effective). Realization of advertising tax revenue in 2014 was 19.49% (not effective). Realization of advertising tax revenue in 2014 was 7.23% (not effective).
IMPLEMENTASI KEBIJAKAN RETRIBUSI PARKIR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN MANGGARAI BARAT Juita, Fransiska Heldiana
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4875

Abstract

This research aims to find out the implementation of parking retribution policy in an effort to increase local revenue of West Manggarai Regency by using George Edwar III's theory as the main requirement for the success of the implementation process, namely: communication, disposition, bureaucratic structure and resources (Edward III in Ningsih, 2020). The data analysis method used in this research is descriptive qualitative research using data collection techniques in the form of interviews, observations and documentation studies. The results showed that: 1) Communication carried out by the transportation department has been running quite well by providing information about policies to parking attendants and conducting socialization to the community. 2) Resource factors such as human resources that are quite good in quantity and quality, adequate budget resources and adequate infrastructure resources even though their utilization has not been maximized. 3) Disposition/attitude of policy implementers has been carried out quite well according to their duties/functions, although in the field several obstacles were found such as parking attendants who did not provide tickets and the attitude of people who were less concerned about the importance of tickets as proof of payment of legal parking fees. 4) Implementation of the bureaucratic structure has been quite well implemented by following the applicable regulations and existing mechanisms. The supervision and evaluation carried out by the West Manggarai Transportation Agency on a regular basis. Keywords: Local Revenue, Public Policy Implementation, Parking Retribution
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA) Mila Setyani Purba; Br. Ginting, Cindy Claudia; Ginting, Kristi Endah Ndilosa; Ovami, Debbi Chyntia
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4946

Abstract

The capital structure has a major influence on a company because it is part of the financial structure with reflects the comparison between long-term debt and equity seen from the asset side which includes the wealth structure and the liability side as a financial structure. The purpose lof lthis lstudy lwas lto ldetermine lthe leffect lof lprofitability, lsales lgrowth, lcompany lsize lon lstock lprices lwith lcapital ltructure las lan lintervening lvariable llisted lon lLQ-45 lon lthe lIndonesian lstock lexchange lfor lthe lperiod l2018 lto l2022. lThis lstudy lused la lquantitative lmethod lwith a population of 45 companies and 23 samples. Determination of the sample
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Novelia Handayani; Angelia, Nia; P., Jhon Lismart Benget.; S, Merry Rusida; Siahaan, Audrey M
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Howard, Verlyn; Siagian, Yosie Mei Four Tami; Teng, Sauh Hwee; Piter, Jhon; Sitorus, Paskah Ria
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

Abstract

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance

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