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JAKPI
Published by Universitas Negeri Medan
ISSN : 23017481     EISSN : 27765474     DOI : https://doi.org/10.24114/jakpi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi, Keuangan & perpajakan Indonesia (JAKPI) di kelola oleh Jurusan Akuntansi Universitas Negeri Medan yang di terbitkan dua kali dalam setahun, yaitu pada bulan April dan September. Jurnal ini adalah media publikasi ilmiah yang di terbitkan secara on line dengan mempublikasikan hasil-hasil penelitian baik dalam bentuk riset kuantitatif maupun kualitatif dan kajian teori oleh para akademisi, praktisi, mahasiswa, dan pihak-pihak yang berkepentingan. Adapun cakupan dari jurnal pada bidang akuntansi keuangan, perpajakan, akuntansi syariah, sistem informasi akuntansi, dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 96 Documents
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SIMULASI MANAJEMEN RISIKO REPUTASI BANK SYARIAH Muhammad Rizal Hasibuan; Muhammad Rifky Santoso; Saparuddin Siregar
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48041

Abstract

Islamic Bank operations meet various risks and one of them is reputation risk. The reputation of Islamic banks can be profitable and harmful. Therefore, Islamic Banks need to mitigate the risks so that this reputation can have a beneficial impact on Islamic banks. This article discusses the meaning of Islamic bank reputation and what factors influence the reputation risk. The reputation of Islamic banks is a collection of images from stakeholders towards Islamic banks. This reputation does not stand alone and is influenced by other things such as liquidity. The reputation risk of Islamic banks is influenced by 5 things, namely the owner's reputation, business ethics, products and business processes, negative publicity, and customer complaints. In order to mitigate this risk, it is necessary to apply an assessment by implementing risk management.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia Okta Emelia Tampubolon; Taufik Hidayat; Kornelius Harefa
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.47795

Abstract

The purpose of this study is so determine the effect of Profitability, Company Size and Managerial Ownership on Earnings Management in Manufacturing Companies Listed on Indonesia Stock Exchange Period 2018 – 2019. This sample selection using purposive sampling method. Base on predetermined criteria, 38 companies was obtained so that the observation data amounted to 76. The data analysis techniques use were descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study indicate that partially Profitability and Company Size have no significant effect on Earnings Management whereas Managerial Ownership has a significant effect on Earnings Management. Simultaneously, Profitability, Company Size and Managerial Ownership have a significant effect on Earnings Management.
DAMPAK KEBIJAKAN KSSK DALAM PEMULIHAN EKONOMI NASIONAL TERHADAP PEDAGANG PASAR TRADISIONAL DI SUMATERA UTARA Muhammad Ikhsan Harahap; Nurul Izzah; Rifky Ismal; Andri Soemitra
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48009

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan KSSK terhadap pemulihan ekonomi nasional bagi pedagang pasar tradisional di Sumatera Utara. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini dilakukan di pasar tradisional yang ada di Sumatera Utara yaitu Pasar Sukaramai Medan, Pasar MMTC Medan, Pasar Gambir Deli Serdang, dan Pasar Sakumpal Bonang Padangsidimpuan. Teknik analisis data menggunakan analisis data kualitatif dengan menggunakan data interaktif. Pandemi Covid-19 berdampak signifikan terhadap perkembangan aktivitas perdagangan di pasar tradisional. Omzet penjualan pedagang tradisional di Sumut secara umum menurun di masa pandemi Covid-19. Pendapatan masyarakat yang terdampak pandemi menyebabkan daya beli masyarakat juga menurun. Hal ini berdampak pada berkembangnya kegiatan jual beli di pasar tradisional. Tidak sedikit pedagang tradisional yang mengurungkan niatnya untuk mengajukan pendanaan ke lembaga keuangan untuk tambahan modal. Kondisi ekonomi yang tidak stabil menjadi alasan utama mengapa banyak trader memilih bertahan dengan modal sendiri. Kebijakan pemerintah melalui Komite Stabilitas Sistem Keuangan (KSSK) dinilai mampu mempercepat pemulihan ekonomi di masa pandemi Covid-19. Berbagai kebijakan yang diterapkan dinilai mampu meningkatkan daya beli masyarakat. Sepengetahuan penulis, belum ada penelitian yang secara eksplisit mengkaji dampak kebijakan KSSK terhadap pemulihan ekonomi bangsa bagi pedagang pasar tradisional Sumatera UtaraKata kunci: KSSK, Pasar  tradisional, Pemulihan, Covid-19
Pemanfaatan Media Pembelajaran Akuntansi Berbasis Game Edukasi Weny Nurwendary; Tuti Sriwedari; Rini Herliani
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48013

Abstract

Penelitian ini adalah sebuah penelitian eksperimen semu atau quasi eksperimen yang bertujuan untuk mengevaluasi dampak penggunaan media pembelajaran Game Kahoot terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum. Penelitian ini menggunakan desain penelitian Pretest dan Posttest Control Group Design, dengan media Game Kahoot sebagai variabel bebas dan hasil belajar mahasiswa sebagai variabel terikat. Populasi penelitian terdiri dari seluruh mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 yang terdiri dari 2 kelas dengan total 63 mahasiswa. Sampel penelitian menggunakan teknik sensus populasi dimana seluruh populasi dijadikan sampel penelitian. Data yang dikumpulkan dianalisis menggunakan metode statistik deskriptif dan statistik inferensial.Hasil analisis statistik deskriptif menunjukkan bahwa kelas yang menggunakan media pembelajaran Game Kahoot memiliki nilai rata-rata pretest sebesar 49,094 dan posttest sebesar 72,781, sedangkan kelas yang menggunakan metode ceramah memiliki nilai rata-rata pretest sebesar 43,35 dan posttest sebesar 70,387. Hasil uji statistik inferensial dengan Independent Samples T-Test menunjukkan nilai signifikansi untuk pretest dan posttest sebesar p = 0,014, yang lebih kecil dari α = 0,05. Hal ini menunjukkan bahwa hipotesis nol (H0) ditolak dan hipotesis alternatif (H1) diterima. Dengan demikian, dapat disimpulkan bahwa pemanfaatan media pembelajaran Akuntansi berbasis game edukasi dengan Kahoot memiliki pengaruh yang signifikan terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum.Kata Kunci: Media pembelajaran Game Kahoot, Hasil belajar
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Santi Betseba Br Surbakti; Jumiadi A.W.; Taufik Hidayat
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48104

Abstract

Tujuan dilakukan penelitian ini untuk menilai pencapaian kinerja operasi usaha perusahaan serta untuk mengetahui pengaruh struktur modal, ukuran perusahaan, likuiditas dan intellectual capital terhadap profitabilitas pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2017-2020. Pemilihan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan memperoleh sampel sebanyak 36 perusahaan, sehingga data yang diperoleh berjumlah 144. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial struktur modal dan intellectual capital berpengaruh signifikan terhadap profitabilitas, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh signifikan terhadap profitabilitas. Secara simultan, struktur modal, ukuran perusahaan, likuiditas dan intellectual capital berpengaruh signifikan terhadap profitabilitas.
The Influence Of Organizational Culture And Organizational Commitment On Employee Work Effectiveness With Decision Making As A Mediating Variable Zainy Cholis Harahap
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 2 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i2.53593

Abstract

This research aims to determine whether organizational culture and organizational commitment have a positive and significant effect on employee work effectiveness and to find out how decision making mediates the influence of organizational culture and organizational commitment on employee work effectiveness. This research was carried out using a questionnaire method, namely data collection which was carried out by distributing a list of written questions given to the subjects to be studied, namely 167 respondents, namely 167 employees. The data analysis technique used in this research is SEM (Smart Partial Square) PLS analysis with a significance level of 5%. The results obtained show that Organizational Culture has a positive and significant influence on Work Effectiveness with an Original Sample (O) value of 0.272 so that the influence of organizational culture is 27.2% and positive. However, Organizational Commitment does not have a positive and significant influence on Work Effectiveness with an Original Sample value of -0.033, so it can be concluded that commitment has no influence and has a negative relationship of -3.3%. Furthermore, Decision Making mediates the influence of Organizational Culture on Work Effectiveness positively and significantly, this shows that decision making is able to improve organizational culture in influencing work effectiveness by 18.6%. And Decision Making mediates the influence of Commitment on Work Effectiveness positively and significantly, this shows that decision making is able to increase employee commitment in influencing work effectiveness by 38.3%.
Analisis Pengaruh Kepemimpinan Transformasional, Kualitas Kehidupan Kerja Dan Budaya Organisasi Terhadap Kinerja Karyawan Pt. Eksekutif Media Utama Di Deli Serdang Brilliant Sutrisno Sutrisno; Muhammad Rizal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.61889

Abstract

This study aims to describe the effect of transformational leadership, quality of work life, organizational culture on employee performance at PT Eksekutif Media Utama in Deli Serdang. This research was conducted for 4 (four) months, start from May 2022 until August 2022. This research use non probability sampling method. The respondents of this research are all employee at PT Eksekutif Media Utama in Deli Serdang which amounted to 89 (eighty nine) employees. The instrument of this research is a questionnaire to collent data from transformational leadership variable, quality of work life variable, organizational culture variable and employee performance variable. Data analysis techniques used are validity test, reliability test, descriptive analysis, multicolinearity test, normality test, multiple linear regression analysis, multiple linear correlation coefficient test, partial hypothesis test ot t test, simultaneous hypothesis test or F test, and calculation of coefficient of determination. The result of descriptive analysis for from transformational leadership variable, quality of work life variable, organizational culture variable and employee performance variable are in the good category at PT Eksekutif Media Utama in Deli Serdang. Based on partial analysis, transformational leadership, quality of work life, organizational culture have a positive and significant effect on employee performance at PT Eksekutif Media Utama in Deli Serdang. Simultaneously, transformational leadership, quality of work life, organizational culture have a positive and significant influence on employee performance at PT Eksekutif Media Utama in Deli Serdang. The contribution of transformational leadership, quality of work life, organizational culture variable to improve the employee performance variable is 0,785 or 78,5%, while rest of 0,215 or 21,5% influenced by other variables not examined by writer in this research, such as work satisfaction, work motivation, compensation and working environment.
Analisis Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah (UMKM) Di Kota Medan Mutiara Ananda Tongku
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 2 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i2.52587

Abstract

UMKM merupakan salah satu tiang penyokong perekonomian negara kita. Menurut ASEAN Investment Report yang dirilis September 2022, Indonesia merupakan pemilik usaha mikro, kecil dan menengah (UMKM) terbanyak di kawasan ASEAN. Berdasarkan situs web resmi milik BKPM, bahwa “UMKM memiliki kontribusi besar terhadap PDB yaitu 61,97% dari total PDB nasional atau setara dengan Rp. 8.500 triliun pada tahun 2020 dan UMKM telah menyerap tenaga kerja dalam jumlah yang besar yaitu 97% daya serap dunia usaha pada tahun 2020”. Dirjen Aplikasi Informatika Kemkominfo yaitu Samuel Abrijani Pangerapan menyampaikan bahwa, dilihat dari data dari Kementerian Koperasi dan UMKM, Indonesia memiliki jumlah UMKM dengan jumlah yang cukup besar yaitu mencapai lebih dari 64 juta. Kepala Dinas Koperasi dan UMKM Kota Medan yaitu Benny Iskandar Nasution megatakan bahwa “Jumlah UMKM yang menjadi binaan Pemkot Medan mengalami peningkatan signifikan dari 27.000 pada tahun 2021 dan menjadi 90.000 UMKM pada tahun 2022. Para pelaku UMKM di Kota Medan tampaknya masih jarang yang mengimplementasikan sistem informasi akuntansi pada usahanya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh implementasi sistem informasi akuntansi terhadap kinerja UMKM di Kota Medan. Tahapan metode penelitian dimulai dengan mencari UMKM yang telah mengimplementasikan sistem informasi akuntansi pada usahanya dan membagikan kuesioner kepada seluruh sampel secara langsung. Penyebaran kuesioner dilakukan sebagai metode pengumpulan data dengan sasaran yaitu pelaku UMKM di Kota Medan. Metode analisis data yang digunakan adalah analisis regresi sederhana. Hasil penelitian membuktikan bahwa kinerja UMKM di Kota Medan dipengaruhi oleh implementasi sistem informasi akuntansi sebesar 0,743 atau 74,3%, dan sisa lainnya dipengaruhi oleh variabel lain diluar penelitian. Sehingga dapat disimpulkan bahwa implementasi sistem informasi akuntansi berpengaruh signifikan terhadap kinerja UMKM di Kota Medan atau Ha diterima pada penelitian ini dengan sampel 44 UMKM di Kota Medan yang telah memenuhi kriteria.Kata Kunci : UMKM, Sistem Informasi Akuntansi, Kinerja UMKM
Pengaruh Kecerdasan Emosional Dan Kecerdasan Adversity Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Pendidikan Akuntansi Dengan Minat Belajar Sebagai Variabel Intervening Rahel May Carry Sibuea; Choms Gary Ganda Tua Sibarani; Andri Zainal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.55790

Abstract

This study aims to determine; (1) the effect of emotional intelligence on the level of basic accounting understanding of students of the 2021 accounting education study program at Medan State University; (2) the effect of adversity intelligence on the level of basic accounting understanding of students of the accounting education study program class of 2021 at Medan State University; (3) the influence of emotional intelligence on the learning interest of students of the accounting education study program class of 2021 at the Medan State University; (4) the influence of adversity intelligence on the learning interest of students of accounting education study program class of 2021 Medan State University (5) the effect of learning interest on the level of basic accounting understanding of students of accounting education study program class of 2021 Medan State University; (6) the effect of emotional intelligence on the level of basic accounting understanding through interest in learning; (7) the effect of adversity intelligence on the level of understanding of basic accounting through interest in learning. The population in this study were 64 students with the sampling technique using total sampling. Retrieval of data using a questionnaire of 13 statements and a test of 20 questions. The data were processed using path analysis and the Sobel test with the help of SPSS 26. The results of this study indicate that (1) emotional intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.696 and tcount > ttable 7.303>1.999 with a significance of 0.000; (2) Adversity intelligence has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 2.523 and tcount > ttable 6.385> 1.999 with a significance of 0.000; (3) Emotional intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.436 and tcount > ttable 4.742>1.999 with a significance of 0.000; (4) Adversity intelligence has a positive and significant effect on student learning interest as evidenced by the coefficient value of 0.521 and tcount > ttable 6.069> 1.999 with a significance of 0.000; (5) interest in learning has a positive and significant effect on the level of students' understanding of accounting as evidenced by the coefficient value of 3.194 and tcount > ttable 7.313>1.999 with a significance of 0.000; (6) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.781 and tcount > ttable 3.4666> 1.999 with a significance of 0.000; (7) Emotional intelligence through interest in learning has a positive and significant effect on the level of understanding of student accounting as evidenced by the coefficient value of 0.732 and tcount > ttable 3.4666 with a significance of 0.000.Keywords : Emotional Intelligence, Adversity Intelligence, Level of Understanding of Accounting, Interest in Learning
Analisis Pengaruh Komitmen Kerja, Disiplin Kerja, dan Kompetensi terhadap Kinerja Guru pada Sekolah Guang Ming Medan sahat Simbolon; Albert Albert; Zainy Kholis Muda Harahap
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.61888

Abstract

The purpose of this study was to determine, analyze, and examine the effect of  work commitment, work discipline, and competence to teachers performance in Sekolah Guang Ming Medan. The research approach used is quantitative with the type of survey research. The total population in this study is 53 people and a sample of 53 people with census sampling techniques in which all members of the population were research samples. Data collection was carried out using a questionnaire instrument. Data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, heterokedastisities test, multicollinearity test, multiple linear analysis, multiple linear correlation coefficient test, partial hypothesis test or t test, simultaneous hypothesis test or F test, and calculation coefficient of determination. The results of descriptive analysis for work commitment variables and work discipline variables are in the very good category, while the competence and teacher performance variables are in the good category, at Sekolah Guang Ming Medan. Based on partial analysis, work commitment, work discipline, and competence have a positive and significant effect on teacher performance at Sekolah Guang Ming Medan. Simultaneously, work commitment, work discipline, and competence have a positive and significant impact on teacher performance at Sekolah Guang Ming Medan. The contribution of the work commitment, work discipline, and competence  variables to improve teacher performance variables is 0.812 or 81.2%, while the remaining 0.188 or 18.8% is influenced by other variables not examined by the authors in this study, such as leadership, work motivation, organization culture and so on.

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