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Jurnal Ilmiah Akuntansi Keuangan dan Bisnis

jikabi
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Published by Universitas Medan Area

ISSN : - EISSN : 28301684 DOI : https://doi.org/10.31289

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 53 Documents

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Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Sari, Dewi Maya; Ananda, Rana Fathinah; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management. jawa88

Modernization’s Effect of Tax Administration System, Social Norms, Trust in the Government on Taxpayer Compliance in KP2KP Kutacane Sri Devi; Ali Usman Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to determine the influence of modernization of the tax administration system, social norms, trust in the government in taxpayer compliance at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP). This type of research is an associative type of research. The population of this study was 2120 individual taxpayers registered at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP) with a sample of 95 respondents with incidental sampling techniques. The type of data used is a quantitative data type. The source of this research data is primary data with data collection techniques through the dissemination of questionnaires. The data analysis techniques used in this study are descriptive statistical tests, data quality tests: validity and reliability tests, classical assumption tests: normality tests, multicholinearity tests and heteroskedasticity tests, multiple regression analysis, hypothesis tests: t statistical tests, f tests, determination coefficient tests and tests carried out using IBM SPSS software version 25. The results showed that partially the modernization of the tax administration system had a positive and significant effect on the compliance of individual taxpayers. Social norms and trust in the government have no influence on the compliance of individual taxpayers. Simultaneously the modernization of the tax administration system, social norms and trust in the government together positively affect the compliance of individual taxpayers

Pengaruh Balanced Scorecard dan Komitmen Organisasi terhadap Kinerja Manajemen Pada Perusahaan PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat Eli Tesalonica Sitepu; Ali Usman Siregar; Warsani Warsani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

The purpose of this study was to determine the effect of the balanced scorecard and organizational commitment on management performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat company. The type of research used by researchers in this study is the associative type. The sample in this study amounted to 40 respondents (Senior Manager, Manager, Assistant Manager) who work in Company Operations. The type of data in this research is the type of quantitative data. The source of data used in this study is the primary source. Data collection techniques used in this study used a collection technique with a questionnaire. The data analysis technique used in this study was IBM SPSS Statistics version 26.00. The results showed that the Balanced Scorecard had a positive and significant effect on Management Performance. Organizational Commitment has a positive and significant effect on Management Performance. Balanced scorecard and organizational commitment have a positive and significant impact on Management Performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat Company.

Effectiveness of Financial Performance and Capital Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Mita Wulandari; Hasbiana Dalimunthe; Retnawati Siregar
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to determine the effect of financial performance and capital structure on the value of the company. This study uses secondary data in the form of company financial statements. Sampling using purposive sampling technique. Data analysis using classical assumption tests and multiple linear regression. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total sample of 15 companies. The results of testing the first hypothesis show that Financial Performance has a significant positive effect. The results of testing the second hypothesis show that the Capital Structure has a significant positive effect. The results of the third hypothesis test show that Financial performance (X1) and Capital Structure (X2) have a Simultaneous effect on Company Value (Y). Advice for investors to pay attention to the profitability and capital structure generated by the company in order to obtain higher returns

Pengaruh Manajemen Rantai Pasok Terhadap Daya Saing Dan Kinerja Perusahaan Jasa Konstruksi Perseroan Terbatas Adhi Karya (Persero) Terbuka Medan Dinda Talya Sari; Retnawati Siregar; Desy Astrid Anindya
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

The purpose of this study was to determine the effect of supply chain management on the competitiveness and performance of construction service company PT Adhi Karya (Persero) Tbk. This type of research is the associative type, the population in this study is the entire financial report of PT Adhi Karya. The sample in this study is Adhi Karya's 2010-2020 quarterly financial statements. The type of data used in this research is quantitative data. Sources of data used are secondary data sources. The data collected were analyzed by simple linear regression with a test using SPSS 26.0. The results of this study indicate that supply chain management has a positive and significant impact on the competitiveness of the construction service company PT Adhi Karya (Persero) Tbk. This means that if the supply chain value is better for the company, it will increase the competitiveness of Adhi Karya's company, and vice versa, if the company's value or policy in supply chain management is lower, it will reduce the level of competitiveness faced by the company. Supply Chain Management has a positive and significant effect on the performance of the Construction Services company PT Adhi Karya (Persero) Tbk. This means that the better the supply chain management of the company, the better the influence on the company's performance.

Effectiveness of Economic Value Added, Earnings Per Share, Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange Vani Alicia Napitupulu; T. Alvi Syahri Mahzura; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to determine the Effect of Economic Value Added (EVA), Earnings Per Share (EPS), Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange for the 2019-2021 Period. The population used in this study was 80 IDX80 companies listed on the Indonesia Stock Exchange. The sampling method is to use the census method. The sample used was 240 companies. The analysis techniques used are normality test, multicollinearity test, autocorrelation test, heteroskedasticity test, multiple linear regression analysis, multiple correlation coefficient test, F test, t test and determination coefficient test.Based on the test results of classical assumptions, it is known that the data are normally distributed and there are no symptoms of multicollinearity, autocorrelation and heteroskedasticity. The results of the coefficient of determination test showed an R2 value of 0.699 which means that 69.9% of the influence of bound variables can be explained by other variables that were not used in this study. Based on the results of the F test, it is known that together free variables affect bound variables. And based on the results of the t test, it is known that the free variables, namely Economic Value Added, Earnings Per Share and Institutional Ownership have a partial effect on the Stock Return variable while the Market Share variable does not partially affect the Stock Return variable.

Pengaruh Sistem Akuntansi Penjualan Kredit dan Penagihan Piutang Terhadap Pengendalian Intern Piutang Tak Tertagih Pada Perum Perumnas Regional 1 Medan Rama Dani; Retnawati Siregar
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine whether the credit sales accounting system and accounts receivable collection accounting system partially affect the internal control of uncollectible accounts at Perum Perumnas Regional 1 Medan. This type of research uses quantitative methods. The population in this study were all manager assistant managers and employees at Perum Perumnas Regional 1 Medan as many as 150 people. Sampling based on a purposive sampling approach, the sample in this study is all managers, assistant managers, employees of marketing and sales, and employees of the finance department as many as 30 people. The data analysis technique used is descriptive statistics. Tests were carried out by testing data quality, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, and heteroscedasticity tests, multiple linear analysis tests, and hypothesis testing, namely partial test (t test) and determination coefficient test (r2). using the SPSS application version 24. The results of this study indicate that the credit sales accounting system has a positive and significant effect on the internal control of bad debts and the collection accounting system has a positive and significant effect on the internal control for uncollectible accounts at Perum Perumnas Regional 1 Medan.

Sukuk Characteristics and Financial Performance Among Top 100 Listed Companies in Malaysia Noor Arzmyra Hazrin; Aliana Shazma Amir; Siti Nor Junita Mohd Radzi
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study examines the relationship between sukuk characteristics and financial performance by top 100 Malaysian public listed companies. The study uses 100 firm-year observations drawn from the population of non-financial companies in 2021. To achieve the objectives of this study, quantitative method of analysis is employed. Agency theory supports the application of several governance strategies to control "agents'" behaviour in organizations Thus, new financial instrument called sukuk has given rise to several concerns. Using multiple regression analysis, the results reveal that sukuk issuance and sukuk ratings have a positive significant impact on financial performance. The findings imply that the fact that the incentives for sukuk rely on the project's income or profit is another significant way they vary from traditional bonds. Additionally, the higher rated sukuk or known as investment grade sukuk, the safer and stable investment by the sukuk holders which may enhance financial performance. The present study is unique as it helps the researcher and others to explore the practice and prospect of sukuk market in Malaysia. Exploring new practice of sukuk in Malaysia will help to understand the importance of invest in sukuk as it can lower the risk of the company’s portfolio.

Pengaruh Penerapan Profitabilas Dan Economic Value Added Terhadap Return Saham Pada Perusahaan Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Gabriella Sinabang; T. Alvi Syahri Mahzura; Muhammad Akbar Siregar
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine whether Return on equity, Earning per share and Economic value added partially and simultaneously affect Stock Returns in Food and Beveragess companies listed on the Indonesia Stock Exchange. The indendent variables used in this study are Return on equity, Earning per share and Economic value added, while the dependent variable is Stock Return. The population in this study were 26 food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2019. In this study, researchers took samples using purposive sampling technique which aims to determine the sampling criteria by making special characteristics that match the research objectives, so that from 26 companies to 14 companies that become the criteria in this study. The type of data in this research is quantitative data. The data source used is secondary data. The data analysis technique used is multiple regression analysis and then hypothesis testing using SPSS. The results showed that partially Return On Equity (X1) have a positive and significant effect on Stock Returns, while Earning Per Share (X2) have a positive and significant effect on Stock Returns, and Econimic Value Added (X3) have a positive and significant effect on Stock Returns, and simultaneously Returns. on equity, Earning per share and Economic value added have a positive and significant effect on stock returns.

Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax Windi Pransiska; Irine Ika Wardhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the land and building tax sector. This study aims to examine and analyze the effect of taxplayer awareness, tax knowledge, and tax socialization on taxpayer compliance in paying land and building taxes in Cinta Rakyat village, Percut Sei Tuan District. This study uses primary data where data is collected directly from the results of questionnaires. This research was conducted on land and building taxpayers in Cinta Rayat Village starting in March with a population of 2,125 taxpayers in 2022 with a sample of 96 respondents. The results of the analysis show that taxpayer awareness and knowledge of taxation partially affect taxpayer compliance. While the socialization of taxation partially has no effect on taxpayer compliance. The results of the analysis prove that taxpayer awareness, tax knowledge, and tax socialization partially affect taxpayer compliance.

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Agung Suharyanto

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Agung Suharyanto

Contact Email pji@uma.ac.id

Phone +628126493527

Journal Mail Official pji@uma.ac.id

Editorial Address Jalan Setia Budi No 79B Medan 20122

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Agung Suharyanto

Contact Email
pji@uma.ac.id

Phone
+628126493527

Journal Mail Official
pji@uma.ac.id

Editorial Address
Jalan Setia Budi No 79B Medan 20122

Location
Kota medan,

Sumatera utara

INDONESIA