cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rizki Christian Sipayung
Contact Email
jurnalakuntansi@uhn.ac.id
Phone
+6282165518103
Journal Mail Official
jurnalakuntansi@uhn.ac.id
Editorial Address
Jalan Sutomo No 4A Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Akuntansi Nommensen
Published by Universitas HKBP Nommensen
ISSN : 30266122     EISSN : 30266122     DOI : https://doi.org/10.51622/jan.v2i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi Nommensen (JAN) dimaksudkan untuk untuk penerbitan artikel-artikel yang merupakan hasil penelitian akuntansi, bisinis dan ekonomi. Horizon in Accounting Society mengundang naskah-naskah di bidang: Akuntansi (akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, perpajakan, audit, sistem informasi akuntansi, etika bisnis, dan pasar modal), Bisnis dan Ekonomi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 45 Documents
 1   2   3   4   5 
ANALISIS SISTEM PENGENDALIAN BIAYA OPERASIONAL Putri Magdalena Sianturi; Hutapea, Herti Diana; m siahaan, audrey
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2326

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana sistem pengendalian biaya operasional pada PDAM Tirta Nciho Kota Sidikalang. Jenis data yang digunakan dalam penelitian ini adalah jenis data kualitatif, sumber data pada penelitian ini adalah data primer dengan bentuk mengadakan wawancara dan data sekunder dengan bentuk dokumen atau catatan mengenai prosedur, unsur pengendalian intern biaya operasional, dan pencatatan anggaran dan realisasi biaya operasional. Teknik pengumpulan data yang digunakan dalam penelitian ini dilakukan dengan metode dokumentasi dan dengan metode wawancara. Serta teknik analisis data yang digunakan pada penelitian ini adalah metode analisa deskriptif, dengan cara menganalisis prosedur-prosedur dan unsur-unsur pengendalian intern biaya operasional yang diterapkan pada PDAM Tirta Nciho, dan menganalisis varians biaya operasional tahun 2016, 2017, dan 2018 pada PDAM Tirta Nciho. Hasil penelitian menunjukkan bahwa sistem pengendalian intern berdasakan prosedur pengendalian intern biaya operasional pada PDAM Tirta Nciho sesuai dengan RKAP yang disusun perusahaan, dan unsur- unsur pengendalian intern biaya operasional yang terdiri dari lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, informasi dan komunikasi, dan pengawasan secara keseluruhan sudah dilakukan secara efektif namun pada unsur penilaian resiko belum dapat dikatakan efektif karena masih adanya kegiatan perusahaan yang tidak teralisasikan dengan benar, kemudian hasil analisis varians biaya operasional menunjukkan kondisi yang menguntungkan (favorable).
Pengaruh Financial Distress Dan Risiko Litigasi Terhadap Konservatisme Pada Perusahaan Jasa Transportasi di BEI 2019-2021 David Silaban
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2327

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Financial Distress dan Risiko Litigasi Terhadap Konservatisme pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia. Jenis penelitian yang dipakai disini adalah Asosiatif. Sampel dalam penelitian ini adalah 123 teknik pengumpulan data terdiri dari 41 data laporan keuangan perusahaan selama tiga tahun penelitian (2019-2021). Jenis data yang digunakan pada penelitian ini adalah jenis data kuantitatif. Dalam penelitian ini, peneliti menggunakan sumber data sekunder. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh terhadap konservatisme, risiko litigasi berpengaruh positif dan signifikan terhadap konservatisme. financial distress dan risiko litigasi secara simultan berpengaruh positif dan signifikan terhadap konservatisme.
Evaluasi Pengakuan, Pengukuran, Pengungkapan Terhadap Pendapatan Kontrak Pelanggan Menurut PSAK No. 72 di PT Guna Bangun Wisata Tahun 2021-2022 Yolanda Mayusfa
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2335

Abstract

In the implementation of PSAK No. 72 replaces PSAK No. 23 which is PSAK No. 72 will adopt a more complete version of IFRS 15 Revenue From Contracts With Customers. PSAK No. 72 will be a single standard for revenue recognition that applies to most contracts with customers, replacing the existing accounting guidance under SAK contained in various standards. This research will be conducted at PT Guna Bangun Wisata which is a company operating in the real estate sector. The type of research used is descriptive qualitative. The company's main source of income is rental income and service charges for both standard tenants and premium tenants. The results of this research state that for the recognition and disclosure of income in the company PT In order to develop tourism without being able to implement PSAK No. 72 because PT Guna Bangun Wisata recognizes income proportionally when the tenant has signed a rental contract. However, income measurement is fully in accordance with PSAK No.72. PT Guna Bangun Wisata only measures part of the contract information with customers. Meanwhile, the presentation in PSAK No. 72 states that if the customer pays compensation, or the company has the right to the amount of unconditional compensation (receivables), before the company transfers the mutually agreed contract to the customer.
Faktor-Faktor yang Mempengaruhi Business Sustainability Pada Rumah Sakit di Pekanbaru Lora Natalia Hutagaol
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2336

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, total quality management dan pemanfaaatan teknologi informasi terhadap business sustainability (studi empiris Rumah Sakit di Pekanbaru). Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai administrasi, finance dan accounting Rumah Sakit yang ada di Pekanbaru. Metode pengambilan sampel pada penelitian ini menggunakan convenience sampling. Teknik pengumpulan data yang digunakan adalah menggunakan kuesioner. Teknik analisis data yang digunakan adalah metode analisis regresi linear berganda. Hasil penelitian menunjukkan kompetensi sumber daya manusia berpengaruh signifikan terhadap business sustainability, total quality management berpengaruh signifikan terhadap business sustainability dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap business sustainability.
Prediksi Potensi Kebangkrutan Dengan Menggunakan Metode Altman Z- Score Lumban Tobing, Erwin Bernando
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2344

Abstract

This research aims to determine the potential for bankruptcy at PT Sri Rejeki Isman Tbk using the Altman Z-Score method for the 2018-2022 period. The population in this study is the Financial Report of PT Sri Rejeki Isman Tbk and the sample in this study is the Financial Report of PT Sri Rejeki Isman Tbk for the 2018-2022 period. This research uses quantitative descriptive analysis, namely analyzing and interpreting the results. The data collection technique used in this research is documentation by examining secondary data in the form of financial position reports, profit and loss reports and stock information obtained via the company website at https://www.sritex.co.id, the data processing technique used in the research This is a descriptive analysis and Modified Altman Z-Score analysis. The research results show that the company has a 2018 Z-Score of 3.59; in 2019 4.23; in 2020 3.76; in 2021 (14.37); in 2022 (3.16) with an average of (3.42) in the Danger Zone because the Z Score <1.1.
Analisis Rasio Profitabilitas Sebagai Alat Ukur Untuk Menilai Net Profit Margin, Return on Assets, Dan Return On Equity Pada PT Toba Pulp Lestari Tbk Periode 2020-2023 thalia
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2345

Abstract

This final report is entitled "Analysis of Profitability Ratios as a Measuring Tool for Assessing Net Profit Margin, Return on Assets, and Return on Equity at PT Toba Pulp Lestari Tbk for the 2020-2023 Period". This research aims at the profitability ratio level of Net Profit Margin, Return On Assets and Return On Equity. The reason for choosing this title is because there is a phenomenon in PT Toba Pulp Lestari Tbk financial reports for the 2020-2023 period, namely that the company's Total Assets and Sales are experiencing fluctuations, while the company's Net Profit continues to decline. For this reason, it is necessary to carry out ratio analysis in the financial statements. The type of data used in research is quantitative data. The data source used is secondary data, namely the financial report at PT Toba Pulp Lestari Tbk. Data collection was carried out using documentation techniques sourced from www.tobapulp.com. The data processing technique used is descriptive analysis and ratio analysis in terms of profitability ratios which include Net Profit Margin, Return On Assets and Return On Equity. Based on the results of calculations and analysis, it was concluded that the profitability ratio levels of Net Profit Margin, Return On Assets and Return On Equity were considered not good because they were below industry standard ratios.
Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Pusat Biaya pada PLTM SION 2X5MW di Parlilitan
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2498

Abstract

This study aims to determine the application of responsibility accounting in assessing cost centre performance at the SION 2x5MW MHP in Parlilitan. The research method used is descriptive method. From the results of the study it is known that the application of responsibility accounting has not gone well, because some of the requirements of responsibility accounting, namely the separation of controllable costs and uncontrollable costs, have not been applied in the preparation of the budget, so that the costs prepared by the company are not efficient and have not made the classification of account codes. PLTM SION 2x5MW also does not compare budget and realisation, performance assessment is measured from the timeliness of workmanship and cost.
Akuntansi Aktiva Tetap pada PDAM Mual Na Tio Kabupaten Tapanuli Utara kresvo hutauruk
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2499

Abstract

The purpose of this study was to determine whether the accounting treatment of fixed assets at the Regional Drinking Water Company (PDAM) Mual Na Tio North Tapanuli Regency is in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) Chapter 15. This research uses Primary data, namely data obtained or collected by researchers directly from the research site in the form of financial statements in 2020, and the data analysis method used in this research is descriptive and comparative analysis method. The steps taken in this research is to collect the supporting data needed to ensure the accuracy and correctness of the recording of assets, then analysed the accounting treatment of fixed assets and compared the accounting treatment of fixed assets with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) to see the suitability of the accounting treatment of fixed assets made by the company with the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). The results of this study indicate that the accounting treatment of fixed assets at the Regional Drinking Water Company (PDAM) Mual Na Tio North Tapanuli Regency has not fully implemented the Accounting Standards for Entities Without Public Accountability (SAK - ETAP) Chapter 15 in preparing the company's financial statements, this can be seen from the recording of fixed assets on land and buildings. Where the fixed asset value of the building is not included in the Balance Sheet and Notes to Financial Statements (CALK) section of the company's fixed asset list.
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi terhadap Kualitas Laba pada Perusahaan Indeks Value 30 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Lubis, Intan Nuraini; Siregar, Retnawari; Lores, Linda
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2523

Abstract

The purpose of this study was to determine the effect of financial technology on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. This type of research is associative research, the population in this study are 44 all banking companies listed on the Indonesia Stock Exchange in 2015-2022. The sample in this study used a purposive sampling technique so that the sample size and population are the same, namely 40 financial reports for banking companies listed on the Indonesia Stock Exchange in 2015-2022. The type of data used in this study is quantitative data with secondary data sources, namely from the website of each company. The data collected was tested with descriptive statistical tests, classical assumption tests, simple linear regression, and hypothesis testing using SPSS. The results of this study indicate that financial technology has a positive and significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. The coefficient of determination is 28.70% so that it has an effect of 28.70% on banking financial performance. So that if the value of financial technology increases, it will improve the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. Vice versa.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agretivitas Pajak pada Perusahaan Properti dan Real Estate yang terdaftar di BEI (2020-2022) Ndraha, Irene Natalia; Siregar, Retnawati; Anindya, Desy Astrid
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2530

Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of research used was quantitative with an associative causal nature. The population of this research included all property and real estate companies listed on the IDX from 2020- 2022. The sample selection used the purposive sampling method, and there were 20 companies that met the criteria, resulting in 60 observation data points. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. Based on the t-test results, firm size had a significant value of 0.015 < 0.05 and a t-value > t-table, which was 2.512 > 2.00172, meaning that firm size had a positive and significant effect on tax aggressiveness. Leverage showed a significance value of 0.000 < 0.05 and a t-value > t-table, which was 4.549 > 2.00172, meaning that leverage had a positive and significant effect on tax aggressiveness. Profitability showed a significant value of 0.000 < 0.05 and a t-value > t-table, which was 7.804 > 2.00171, meaning that profitability had a positive and significant effect on tax aggressiveness. Based on the F-test results, firm size, leverage, and profitability simultaneously had a significance value of 0.000 < 0.05, meaning that firm size, leverage, and profitability had a positive and significant effect on tax aggressiveness.

Page 2 of 5 | Total Record : 45

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): JURNAL AKUNTANSI NOMMENSEN Vol. 4 No. 1 (2025): JURNAL AKUNTANSI NOMMENSEN Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN Vol. 3 No. 1 (2024): JURNAL AKUNTANSI NOMMENSEN Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen Vol. 1 No. 2 (2022): Jurnal Akuntansi Nommensen Vol. 1 No. 1 (2022): Jurnal Akuntansi Nommensen