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Jurnal Budgeting
Published by Politeknik Negeri Medan
ISSN : -     EISSN : 27766721     DOI : 10.51510/budgeting
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Budgeting is an electronic scientific journal that is published online every six months. This journal aims to improve the quality of science and channel the interest in sharing and disseminating knowledge to scholars, students, practitioners, and observers of science in the field of Business. management and accounting. Budgeting journals accept study results and research articles that have not been published in other media. is published every six months every May and November by the Department of Accounting in collaboration with Pusat Penelitian dan Pengabdian Masyarakat (P3M) of Politeknik Negeri Medan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 45 Documents
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ANALISIS TINGKAT PENGETAHUAN DIGITAL BANKING PADA MAHASISWA POLITEKNIK NEGERI MEDAN Ramadhan, Masri Rizky; Nurlinda, Nurlinda; Br Ginting, Eninta Karina
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

Penelitian ini berjudul “Analisis Tingkat Pengetahuan Digital Banking Pada Mahasiswa (Studi Perbandingan Mahasiswa Prodi Akuntansi dan Prodi Perbankan dan Keuangan)”. Adapun tujuan penelitian ini adalah untuk membandingkan tingkat pengetahuan digital banking antara Program Studi Perbankan dan Keuangan dengan Program Studi Akuntansi. Penelitian ini menggunakan 94 mahasiswa sebagai sampel dari 1500 populasi di Jurusan Akuntansi Politeknik Negeri Medan. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data dilakukan dengan metode analisis deskriptif. Hasil penelitian ini menunjukkan bahwa tingkat pengetahuan digital banking Program Studi Perbankan dan Keuangan lebih tinggi daripada tingkat pengetahuan digital banking Program Studi Akuntansi.
PERAN BANK WAKAF MIKRO DALAM MENINGKATKAN EKONOMI PRODUKTIF PELAKU UKM SEKITAR PESANTREN MAWARIDUS SALAM Cahyani, safirah; Zuhirsyan, Muhammad; Marpaung , Muslim
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

Bank Wakaf Mikro merupakan program pemerintah bekerja sama dengan OJK dengan tujuan menyediakan akses permodalan atau pembiayaan bagi masyarakat yang belum terhubung dengan lembaga keuangan formal khususnya dilingkungan pondok pesantren. Kehadiran Bank wakaf mikro diharapkan dapat meningkatkan perekonomian masyarakat melalui pembiayaan yang diberikan. tujuan dari penelitian ini adalah untuk mengetahui peran Bank wakaf mikro dalam meningkatkan ekonomi produktf masyarakat sekitar pesantren dan umkm , metode yang digunakan adalah deskriptif. Jenis data pada penelitian ini adalah kualitatif, sumber data dalam penelitian ini adalah data primer yang didapat melalui wawancara. Hasil dari penelitian ini menunjukan bahwa peran bank wakaf mikro adalah memberikan pembiayaan kepada masyarakat sekitar pesantren dengan segala kemudahan yaitu pembiayaan tanpa agunan, selain memberikan pembiayaan bank wakaf mikro juga memberikan pendampingan dengan prinsip syariah kepada masyarakat melalui HALMI (Halaqah Mingguan) halaqah mingguan merupakan kegiatan pendampingan bank wakaf mikro terhadap kegiatan perkembangan usaha nasabah dan pendampingan terhadap spiritual dan religiusitas nasabah.
IMPLEMENTASI PENGGUNAAN APLIKASI BERBASIS ONLINE ATAS PENERIMAAN PAJAK RESTORAN DI KOTA BINJAI Putra, Nouvaldio Bagas; Tanjung, Masyuda; Gultom, Selfi Afriani
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

Penelitian ini bertujuan untuk mengkaji: Peranan aplikasi online (Go-food dan Grab Food) dalam meningkatkan pendapatan restoran di Kota Binjai dan pengaruh peningkatan pendapatan restoran terhadap penerimaan pajak restoran di kota Binjai. Penelitian ini menggunakan desain penelitian deskriptif kualitatif dengan teknik wawancara. Informan dalam penelitian ini adalah restoran di Kota Binjai yang telah bekerjasama dengan Go-food dan Grab Food dan restoran tersebut dikelompokkan menjadi kelompok restoran besar, sedang dan kecil, pengelompokan tersebut berdasarkan data penerimaan pajak restoran dari Kota Binjai. diperoleh dari Dinas Pendapatan Daerah Kota Binjai. Hasil penelitian menunjukkan bahwa keberadaan aplikasi online (Go-food dan Grab Food) berpengaruh terhadap peningkatan pendapatan restoran di Kota Binjai meskipun peningkatannya tidak terlalu banyak. Dengan peningkatan pendapatan restoran ternyata ternyata pengaruhnya hanya dirasakan oleh grup restoran besar dimana pajak restoran grup tersebut ditetapkan sesuai dengan omzet yang mereka peroleh. Semakin besar pendapatan yang mereka terima setelah bekerjasama dengan penyedia aplikasi online maka pajak restoran yang dibayarkan juga akan meningkat, sedangkan untuk kelompok restoran menengah dan kecil jumlah pajak restorannya tetap, meskipun pendapatannya meningkat setelah bekerja sama dengan layanan aplikasi online.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN FOOD AND BEVERAGE Maruta, Heru; Hidayatullah, Hidayatullah
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Assets (ROA) Pada Perusahaan Food And Beverage yang Terdaftar Pada Bursa Efek Indonesia Periode 2015-2017. Dalam penelitian ini, peneliti menggunakan data laporan keuangan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia yang kemudian dianalisis menggunakan SPSS 22.0. Hasil pengujian menunjukkan bahwa perputaran kas dan perputaran piutang berpengaruh positif signifikan terhadap Return On Assets (ROA) dan adanya pengaruh secara simultan antara perputaran kas dan perputaran piutang terhadap Return On Assets (ROA) dengan nilai R Square sebesar 0,461. Hal ini menunjukkan bahwa persentase pengaruh perputaran kas dan perputaran piutang terhadap Return On Assets (ROA) secara simultan sebesar 46,1%. Sedangkan sisanya sebesar 53,9% dipengaruhi oleh variabel lain diluar dari variabel penelitian ini
SISTEM INFORMASI AKUNTANSI PENJUALAN CPO PADA PT ANGLO EASTERN PLANTATIONS MANAGEMENT INDONESIA Arabian, Fauzi; Zuardi, Muhammad
Jurnal Budgeting Vol. 2 No. 1 (2021): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

Fenomena yang ditemukan adalah adanya ketidaksesuaian terhadap penerapan Sistem Informasi Akuntansi Penjualan menurut teori Mulyadi. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan Sistem Informasi Akuntansi Penjualan CPO pada PT Anglo Eastern Plantations Management Indonesia dengan teori Mulyadi. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif. Jenis data yang dikumpulkan pada penelitian ini berupa data primer dan sekunder. Teknik pengumpulan data dalam penelitian ini adalah menggunakan metode wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan CPO pada PT Anglo Eastern Plantations Management Indonesia belum sepenuhnya sesuai dengan teori Mulyadi.
PERFORMANCE COMPARISON OF PT. XYZ PLANTATION FROM FINANCIAL AND NON-FINANCIAL ASPECTS USING BALANCED SCORECARD Harahap, Adhi Surya
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

One indicator of the financial performance of the Return On Investment and Return On Equity in PT Perkebunan XYZ tend to be experiencing a decline, but this does not automatically indicate the condition of the company are not optimal. The values ​​of the financial ratios only indicate financial performance so that there is a tendency to ignore this aspect of non-financial, such as customer satisfaction, productivity, and cost-effectiveness process used to produce products and services, and empowerment, and employee commitment to delivering products and services for customer satisfaction. Performance measurement that takes into account the financial aspects and non-financial aspects are balanced scorecard still maintaining the traditional financial measures. The purpose of this study which analyzes the performance of PT Perkebunan XYZ comprehensive and can serve as the basis for long-term planning and to recommend steps that need to be done by the management of PT Perkebunan XYZ, so that the measurement results Balanced Socrecard can be implemented in improving company performance by considering four perspectives . The results showed that the first perspective learning and growth perspective shows an increase in the number of employees who attend training and development, increasing the ratio of the load of training and development as well as increased capital organization proven to increase customer satisfaction and employee motivation. In the perspective of both the internal business processes perspective shows PT Perkebunan XYZ able to create quality products. The third perspective which shows the customer perspective customers are satisfied with the quality of services provided by the company. Net profits are seen fluctuations, the average profit per customer and profitability per customer increased, while average operating expenses per customer declined. The fourth perspective of the financial perspective showed increased growth in revenue and net profit margin however decreased ROI.
ANALISIS PROSEDUR PEMBERIAN KREDIT PADA PT PERMODALAN NASIONAL MADANI (PNM) ULAMM (UNIT LAYANAN MODAL MIKRO) PULO BRAYAN MEDAN Sunarto, Hawa Aplinda; Asmalidar
Jurnal Budgeting Vol. 4 No. 2 (2023): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

This final report is about "Analysis of Credit Provisioning Procedures at PT Permodalalan Nasional Madani (PNM) ULaMM (Unit Layanan Modal Mikro) Pulo Brayan Medan. The purpose of this study was to determine the procedure for granting credit at PT Permodalan Nasional Madani (PNM) ULaMM (Unit Layanan Modal Mikro) Pulo Brayan Medan. Methods of data collection by interviews, observation and literature study. Then the data is compared with the existing theory. The results of this study indicate that the procedure for granting credit at PT Permodalan Nasional Madani (PNM) Micro Capital Service Unit (ULaMM) Pulo Brayan Medan consists of 15 stages, namely submission of documents, investigation of loan documents, 1st interview, on the spot, track checking, bi checking, taking photos of activities and place of business, place of guarantee and customer's residence, entering the results of interviews with customers into proposals, reviewing with committees, 2nd interview, 3rd interview, credit decision, signing of credit agreement, realization of credit, and channeling or withdrawing funds, while the procedure for extending credit according to theory only consists of 9 stages.
ANALISIS PRAKTIK E-ACCOUNTING ENTITAS MIKRO, KECIL DAN MENENGAH DALAM MENGHADAPI SISTEM AKUNTANSI DAN TANTANGAN BISNIS DI ERA SOCIETY 5.0: Studi Kasus Pada Umkm Kabupaten Deli Serdang Atikah, Sindi; Rizqy Fadhlina Putri
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

The purpose of this research is to determine whether Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level Influence E-Accounting Practices of Micro, Small, and Medium Entities in MSMEs in Deli Serdang Regency. The type of research conducted is quantitative research using primary data in the form of questionnaires. The population in this study were MSME actors in Deli Serdang Regency totaling 26,818. The sample used in this study used simple random sampling, namely 49 samples with several criteria. The data analysis method used is multiple linear regression and hypothesis testing using SPSS. The results of the study indicate that accounting knowledge of information technology, education level and business experience partially and significantly influence E-Accounting practices while work motivation and competition level partially and significantly do not influence E-Accounting practices. Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level simultaneously and significantly influence E-Accounting practices.
DAMPAK LITERASI KEUANGAN TERHADAP MINAT INVERTASI PADA PASAR MODAL DIKALANGAN GENERASI MILENIAL Annisa Wulandari; Indahwati, Rini
Jurnal Budgeting Vol. 5 No. 2 (2024): Edisi November
Publisher : Politeknik Negeri Medan

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Abstract

The number of investors in the capital market in Indonesia is still quite low, indicated by the low number of investors in the capital market sector when compared to other financial products and services. This is because the public's understanding and knowledge is not yet well literate regarding investment in the capital market. Knowledge and skills regarding investment will increase interest and motivation in investing. This research aims to determine the impact of financial literacy on investment interest in the capital market among the millennial generation. The population in this study were Medan State Polytechnic students who had an interest in investing. Based on sampling calculations using the probability sampling method with the Slovin formula, a sample of 63 respondents was obtained. Data collection techniques through questionnaires using simple linear regression analysis. Instrument trials were analyzed using validity tests and reliability tests. The results of this research show that financial literacy has a significant effect on investment interest among the millennial generation.
PENGARUH LABA KOTOR DAN KOMPONEN ARUSKAS TERHADAP HARGA SAHAM Riswanto; Abdillah, Muhammad Abi; Gultom , Selfi Afriani
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This research aims to determine the effect of profit and cash flow information on stock prices. The variables cash flow from operating activities, cash flow from investment activities, cash flow from financing activities and gross profit are the independent variables and share price is the dependent variable. The number of samples used in this research was 40 basic industry and chemical subsector companies listed on the Indonesia Stock Exchange from 2016 to 2019. This research uses secondary data. Data was collected using a purposive sampling method based on certain conditions. Data were analyzed using a linear regression model. The results of this study show that cash flow from investing activities and gross profit have an effect on stock prices, while cash flow from operating activities and cash flow from financing activities have no effect on stock prices.

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