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Accounting Progress
Published by Sekolah Tinggi Ilmu Ekonomi Bina Karya
ISSN : -     EISSN : 29630177     DOI : https://doi.org/10.70021/ap
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Journal merupakan Jurnal yang memuat isu-isu di bidang Akuntansi dan Keuangan. Jurnal Akuntansi diterbitkan 2 kali dalam setahun pada Bulan Juni dan Bulan Desemebr . Jurnal ini diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Bina karya. Jurnal yang di-submit ke Jurnal Akuntansi akan melalui proses Peer-Review. Jurnal yang diterima akan tersedia untuk di-download secara online. Bahasa yang digunakan adalah bahasa Indonesia dan bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 40 Documents
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Pengaruh Penggunaan Laba dan Arus Kas Terhadap Kinerja Keuangan Bank Swasta Indonesia Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018 Sinurat, Mangasi; Ilham, Rico Nur; Sari, Lira Mustika
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.77

Abstract

This study aims to find out how the Effect of Use of Profits and Cash Flow on the Finance of Indonesian Private Banks Listed on the Indonesian Stock Exchange. The research method used is quantitative data method. While the data used is secondary data. The method of data analysis in this study uses multiple linear regression analysis to obtain a comprehensive picture of the effect of the use of profit on financial performance. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of testing the hypothesis using simple regression analysis and t test show that the Use of Profits has a positive and significant effect on the Financial Performance of Indonesian Private Banks Listed on the Indonesia Stock Exchange.
Pengaruh Tingkat Upah Terhadap Kinerja Pegawai Honorer Kabupaten Serdang Bedagai Dengan Kepuasan Kerja Sebagai Variabel Intervening Syafrizal, Rodi; Saragih, Jopinus Ramli
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.78

Abstract

This study aims to determine the extent of the influence of wage behavior on the performance of honorary employees of Serdang Bedagai with job satisfaction as an intervening variable. This study uses a quantitative method approach with path analysis techniques. The results of this study indicate that the path analysis test shows that there is a direct influence of the wage level variable on the performance variable of 0.370. Meanwhile, the indirect effect through the job satisfaction variable is 0.410 x 0.549 = 0.225. From the calculation results obtained, the indirect effect through the job satisfaction variable is greater than the direct effect on the Y variable. variables eligible for intervention.
Efektivitas Pelaksanaan Quality Control Guna Menjamin Kelancaran Produksi Pada PT. Florindo Makmur Ikhsan, Angga Fahrizal; Siahaan, Rumiris
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.79

Abstract

This study aims to determine whether the implementation of quality control in PT. Florindo Makmur is running well, so there are no product defects. This research is a qualitative research with data collection methods through interviews, observations and documentation. The data analysis method used is the Miles & Humberman model. The results of this study show that the implementation of quality control in PT. Florindo Makmur can be said to be effective, it is in accordance with operational standards when viewed when there is a product defect that does not meet operational quality standards called afkir, the production department continues to be swift to overcome these problems.
Analisis Faktor - Faktor Yang Mempengaruhi Upah Tenaga Kerja Pada Karyawan Jordan Bakery Tebing Tinggi Maheni, Masula; Jayanti, Suci Etri; Nasution, Siti Ummi Arfah
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.80

Abstract

This study aims to determine the Analysis of Factors Affecting Labor Wages for Jordan Bakery Tebing Tinggi Employees. The results of data processing use the SPSS 25 For Windows program, meaning that wages are influenced by work systems, work experience and work productivity. The results of the hypothesis test state that: Hypothesis 1 is rejected, meaning that the work system has a negative effect on work wages. Hypothesis 2 is accepted, meaning that the work experience variable has no effect on the wage variable. Hypothesis 3 is accepted, meaning that the labor productivity variable influences the work wage variable. Hypothesis 4 is rejected, from the results of multiple linear regression analysis the most dominant factor is work experience.
Analisis Faktor Perubahan Tingkat Upah Dan Modal Kerja Perusahaan Serta Implikasinya Terhadap Penyerapan Tenaga Kerja Sektor Industri Non Formal Di Kabupaten Batubara: Studi Pada Usaha Kontraktor Perdagangan Umum PT. Tindo Jaya Mitra Permana, Fikri Agam; Suwadi, Suwadi; Candrasa, Limega
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.81

Abstract

This study aims to determine the factor analysis of changes in the level of wages and working capital of the company and its implications for the absorption of labor in the non-formal industrial sector in Batubara Regency. It can be concluded that the first hypothesis proposed states that the Wage Level variable (X1) has an effect on the Labor variable (Y). The second hypothesis proposed states that the working capital variable (X2) has no effect on the labor variable (Y). The fourth hypothesis proposed states that the Wage Level Variable (X1), Working Capital Variable (X2), has a significant effect simultaneously (simultaneously) on the Labor Variable (Y).
Analisis Peramalan Nilai Ethereum Menggunakan Model Autoregressive Integrated Moving Average Liunardo, Nycholas; Gunawan, Didik; Murniati, Neni
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.99

Abstract

The purpose of this study is to test the ability of the Autoregressive Integrated Moving Average (ARIMA) model to predict the Ethereum value which fluctuates greatly due to the Rusian and Ukraine War. The population in this study is daily closing price data for the period May 2021 to May 2022, so the sample in this study is 396 data time series data. The results showed that the best ARIMA model for predicting the Ethereum value was ARIMA (1,1,0). ARIMA (1,1,0) can predict the Ethereum value pretty good because the value of the forecasting results is not much different from the actual value. This is also evidenced by the results of the accuracy test using MAPE which has a result of 0,448 which means the accuracy of forecasting is 55,2%.
The Influence of Capital Structure, Financial Performance, Growth and Company Size on The Value of Manufacturing Companies Listed on The Indonesia Stock Exchange Sinurat, Mangasi; Ilham, Rico Nur
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.100

Abstract

The research method used is the method of qualitative data and quantitative data. While the data used is primary data. 1) a table value of 2,026 is obtained. From this description it can be seen that tcount (0.088) < ttable (2.026), likewise with a significant value of 0.931 > 0.05, it can be concluded that the first hypothesis is rejected, meaning that the Capital Structure variable (X1) has no significant effect to the variable Firm Value (Y). 2) a table value of 2,026 is obtained. From this description it can be seen that tcount (3.354) > ttable (2.026), likewise with a significant value of 0.002 <0.05, it can be concluded that the second hypothesis is accepted, meaning that the Financial Performance variable (X2) has a significant effect to the variable Firm Value (Y). a table value of 2,026 is obtained. From this description it can be seen that tcount (0.358) < ttable (2.026), likewise with a significant value of 0.723 > 0.05, it can be concluded that the third hypothesis is rejected, meaning that the company growth variable (X3) has a significant effect on the variable Firm Value (Y). 3) a table value of 2,026 is obtained. From this description it can be seen that tcount (0.060) < ttable (2.026), likewise with a significance value of 0.953 > 0.05, it can be concluded that the fourth hypothesis is rejected, meaning that the variable Firm Size (X4) has a significant effect to the variable Firm Value (Y). 4) Ftable value of 2.63 is obtained. From this description it can be seen that Fcount (3.052) > Ftable (2.63), and a significance value of 0.029 <0.05, it can be concluded that the fifth hypothesis is accepted
Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan: Studi Pada Perusahaan Industri, Perdagangan, Jasa dan Investasi di BEI Huatauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Colyn, Daniel
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.107

Abstract

This study aims to analyze the effect of leverage and liquidity on firm value. The dependent variable of the research is firm value (PBV), while the independent variables of the research are leverage (DAR) and liquidity (current ratio). The research was conducted among companies in the trading, services, and investment industries listed on the Indonesia Stock Exchange (IDX) in 2018. The research population was 145 companies. The research sample consisted of 104 companies. The sampling technique used was purposive sampling technique. This study uses secondary data. The data was analyzed using multiple linear regression analysis methods. The results of the analysis show that leverage has a negative and significant effect on firm value. While liquidity has a negative and insignificant effect on stock prices. Leverage and liquidity simultaneously have a significant effect on firm value.
Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Dan Net Profit Margin (NPM) Terhadap Harga Saham: Studi Pada Perusahaan dalam Indeks LQ45 periode Agustus 2018 hingga Januari 2019 Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Colyn, Daniel; Sudarjah, Gugum Mukdas
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.113

Abstract

The purpose of this study is to analyze the effect of earnings per share (EPS), return on equity (ROE), and net profit margin (NPM) on stock prices. The dependent variable of the study is the stock price while the independent variables of the study are EPS, ROE and NPM. The study was conducted on LQ45 index companies listed on the Indonesia Stock Exchange (IDX) for the period from August 2018 to January 2019. The study population consisted of 45 companies, and the sampling technique used was saturated sampling. This study uses secondary data. The data was analyzed using multiple linear regression analysis methods. The results of the analysis show that earnings per share and return on equity have a partially positive and significant effect on stock prices. While Net Profit Margin has a negative and insignificant effect on stock prices. Earning per share, return on equity and net profit margin simultaneously have a significant effect on stock prices.
Analisis Biaya Dalam Penyusunan Harga Pokok Produksi Pada UD. Lima Manis Tebing Tinggi Arseto, Dedy Dwi; Syahputra, Ari
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.126

Abstract

Berdasarkan proses produksi yang dilakukan secara terus menerus perusahaan menggunakan ,metode full costing, walaupun belum sepenuhnya digunakan untuk menghitung harga pokok produksi guna menentukan harga jual. Jadi dalam penentuan harga pokok produksi perusahaan belum menerapkan teori akuntansi yang lazim digunakan. Dalam menghitung biaya bahan baku dan biaya tenaga kerja langsung sudah dilakukan secara tepat. Namun, dalam menghitung biaya overhead pabrik masih kurang tepat karena belum memasukkan beberapa unsur biaya overhead pabrik dalam perhitungan, seperti unsur biaya penyusutan mesin, biaya bahan bakar dan biaya tenaga kerja tidak langsung ke dalam biaya overhead pabrik. Dalam penentuan harga jual, perusahaan hanya melihat harga pasaran yang saat itu sedang berlaku dan dalam menentukan harga jualnya akan terajdi tawar-menawar antara pelaku usaha dan penjual untuk dasar penentuan harga jual sehingga diperoleh harga jual atas dasar kesepakatan keduanya.

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