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Journal of Trends Economics and Accounting Research
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 1 No 1 (2020): September 2020" : 7 Documents clear
Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Asuransi di Indonesia Helsa Titania Lestari; Debbi Chyntia Ovami
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine the effect of corporate governance (institutional ownership, the proportion of independent commissioners and board of directors) on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019. The research method used by researchers is quantitative methods. The research population is all insurance sub-sectors listed on the Indonesia Stock Exchange in 2017-2019 as many as 16 companies. The research sample consists of 14 companies with annual reports for 3 years, namely from 2017-2019 with a total of 42 samples in the form of an annual report. The results show that partially institutional ownership has a positive and insignificant effect on insurance companies listed on the Indonesia Stock Exchange in 2017-2019, the proportion of independent commissioners partially has a significant negative effect on insurance companies listed on the Indonesia Stock Exchange 2017-2019 while the board of directors has a negative effect. insignificant for insurance companies listed on the Indonesia Stock Exchange in 2017-2019. Simultaneously, corporate governance (institutional ownership, proportion of independent commissioners and board of directors) has a significant effect on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019.
Penerapan Akuntansi Lingkungan Pada Perusahaan Industri di Kecamatan Tanjung Morawa Indra Sukma Ramadhani; Ratna Sari Dewi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine and describe the state of the industrial company in Tanjung Morawa both in accounting and in the environment. This research uses literary research by looking at previous research with the available facts and then drawing conclusions. Using data collection techniques in this study, namely the study of documentation and qualitative descriptive data analysis techniques. The results of this study indicate that several industrial companies in Tanjung Morawa have implemented environmental accounting in their financial statements and based on the documentation that has been collected that largescale companies have recorded according to the standards. Only small companies and small industries do not apply environmental accounting
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran dengan Konsep Value For Money Padarsud Djoelham Binjai Yuni Shara; Debbi Chyntia Ovami; Rindhira Humairah
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The objective of this research was to determine (1) The Effect of Accountability on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (2) The Effect of Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (3) The Effect of Accountability and Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital. This research design was to use quantitative methods. The sample was selected through a purposive sampling method, namely 69 employees at Djeolham Binjai Regional Hospital. The data collection technique used a questionnaire. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that (1) Accountability had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Hospital, (2) Transparency had no significant effect on budget performance with the concept of value for money. at Djoelham Binjai Hospital, (3) Simultaneously accountability and transparency had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Regional Hospital.
Pengaruh Profesionalisme,Akuntanbilitas, Kompetensi, Independensi Auditor, dan Due Profesional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Medan Desi Wulan Sari; Shita Tiara
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The purpose of this study was to determine the effect of Professionalism, Accountability, Competence, Auditor Independence, and Due Professional Care on Audit Quality. Data collection was carried out by distributing questionnaires whose validity and reliability had been tested. This research was conducted at 18 public accounting firms in Medan. The number of samples was 66 auditors with purposive sampling technique. The results showed that partially professionalism has a significant effect on audit quality at the accounting firm in Medan. Accountability has a significant effect on audit quality at the accounting firm in Medan. Competence has a significant influence on audit quality at the accounting firm in Medan. Auditor independence has no significant effect on audit quality at the accounting firm in Medan. Due professional care has a significant influence on audit quality at the accounting firm in Medan. The results also show that simultaneously professionalism, accountability, competence, auditor independence, due professional care simultaneously have a significant influence on audit quality at the accounting firm in Medan.
Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan Elvita Hirani; Alistraja Dison Silalahi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.
Pengaruh PDRB dan Tingkat Pengangguran Terhadap Kemiskinan di Sumatera Utara Periode 2005-2019 Dwitya Nafa Syafrina; M Iqbal Pratama
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Economic growth is a benchmark in knowing how advanced and developing a region is. The purpose of this study was to determine the effect of GRDP and unemployment rate on poverty in North Sumatra for the period 2005 - 2019. Secondary data obtained were documents, namely from BPS. Data analysis using the classical assumption test includes normality test, heteroscedasticity test, linearity test, multicollinearity test and autocorrelation test and multiple regression test. The results of the calculation of the hypothesis test using the t test, the PDRB variable has no effect on economic growth, while the unemployment variable has a positive and significant effect on poverty.
Pengaruh Pertumbuhan Ekonomi dan Kemiskinan Terhadap Ketimpangan Pendapatan di Sumatera Utara Periode 2015-2019 Dinda Syahri; Yesy Gustiara
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

One of the causes of income inequality is the large number of poor people and uneven economic development. The triangular relationship between poverty, economic growth and inequality shows a continuous interaction between these three factors, with the aim of knowing the impact of economic growth and poverty in North Sumatra. The impact of income inequality in the period 2015-2019, the research method used is a quantitative method using multiple linear regression techniques. The data used is secondary data obtained from the Central Statistics Agency for the 2015-2019 period of North Sumatra. The results of this study indicate that economic growth has a positive and insignificant effect on income inequality in North Sumatra. Poverty has a negative effect on income inequality in North Sumatra, while economic growth and poverty have an impact on income inequality in North Sumatra. This had an impact during 2015-2019.

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