Journal of Financial Management & Accounting
Journal of Financial Management & Accounting, published by the Trasaka Institute, Medan, Indonesia was first published on Maret, 2024 with an online number ISSN 3062-7478. (Pusat Data Dan Dokumentasi Ilmiah Lembaga Ilmu Pengetahuan Indonesia) which is an open access journal that can be used as a media interaction for all scholars in various economic and business, Accounting, economic development study and research. The subject includes textual studies and field work with various perspectives economic and business. The journal works for Scholars, researchers, lecturers, as well as professors from various institutions and affiliates in the world. This journal is indexed by Google Scholar. Economic: Journal Economic and Business will be published four times annually, March, July, November (3 issues/year).The journal serves as a forum for economic and business, Accounting, economic development study and research, Information Technology and educational research in Indonesia and other parts of the world in a local and challenging global context, supporting focused studies of specific themes and interdisciplinary studies. Economic: Journal Economic and Business has been a diffusion media and exchange of ideas and research findings so that many researchers, writers, and readers of the various learning traditions have interacted scientifically.
Articles
22 Documents
<![CDATA[INFLUENCE OF PRICE AND PRODUCT QUALITY TOWARDS SALES VOLUME OF PT OTANI ]]>
<![CDATA[Simanjuntak, Free Antonius]]>;
<![CDATA[Putra, Aidil]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[Product quality is one of the factors that influences increasing sales volume. Product quality is an important factor in realizing a company's sales goals. With good product quality, it is hoped that consumers will be interested in trying it and will then make the decision to buy the product so that there will be an increase in sales. This research aims to: (1) Know and analyze the effect of price on product sales volume at PT. Otani Medan; (2) Knowing and analyzing the effect of product quality on product sales volume at PT. Otani Medan; (3) Knowing and analyzing the effect of product price and quality on product sales volume at PT. Otani Medan. The number of samples used was 84 people. Data collection techniques through library research and field research. The data sources used are primary data sources and secondary data sources. The data tests carried out are validity and reliability tests, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests, linearity tests, and autocorrelation tests. Data analysis techniques used include: multiple linear regression analysis, t-test, F test, and coefficient of determination (R2). From the results of the research that has been carried out, it is known that price has a positive and significant effect on the sales volume of PT products. Otani Medan. Product quality has a positive and significant effect on the sales volume of PT products. Otani Medan. Price and product quality simultaneously have a positive and significant effect on the sales volume of PT products. Otani Medan. Sales volume can be explained by price and product quality variables amounting to 57.4%, while the remaining 42.6% is explained by other variables not examined in this research. The variable that has the greatest influence on sales volume is: price.]]>
<![CDATA[ANALYSIS OF EXPORT AND IMPORT ACTIVITIES IN PT. BUANA MAS CITRA LESTARI ]]>
<![CDATA[Jessen Yap, Farina]]>;
<![CDATA[Manalu, Pius Deski]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[The very rapid development of business in the world has led to the emergence of international trade which is divided into two types, namely exports and imports. Realizing the importance of export and import activities, it was found that there are many roles that carry out the flow, one of which is the role of freight forwarding such as PT. Buana Mas Citra Lestari. Researchers formulate the problem in this research into a documentation and cost determination process at PT. Buana Mas Citra Lestari. The method used in this research is a qualitative approach, then the type of this research is descriptive qualitative and the nature of this research is explanatory research. The population in this study was PT. Buana Mas Citra Lestari Medan branch, which was founded in 2010, and samples consist of documents and costs for the period July 2018 – July 2019. Data collection methods were carried out using observation techniques, documentation study techniques, interview techniques, and library study techniques. The research results show that there are imperfections in documentation and cost determination at PT. Buana Mas Citra Lestari Medan caused by the lack of computerization and management systems in place.]]>
<![CDATA[THE INFLUENCE OF COMMUNICATION AND MOTIVATION ON THE WORK ENVIRONMENT IN PT PERKEBUNAN NUSANTARA IV MEDAN ]]>
<![CDATA[Elcy Handayani Pramita]]>;
<![CDATA[Edy Terdjo]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[Every company in implementing programs that are directed is always efficient to achieve the goals set. One way that works goals can be achieved by creating a comfortable work environment. The work environment is something that is around workers and can affect themselves in carrying out the tasks assigned. A poor work environment can reduce work morale and more time and do not support obtaining an efficient work system design. Many factors affect the work environment, including communication and motivation. The purpose of this study was to determine the effect of Communication and Motivation on the Work Environment of PT. Perkebunan Nusantara IV Medan both partially and simultaneously. This type of research is a quantitative descriptive method. The object of research is the employees of the Human Resources and Marketing division of PT Perkebunan Nusantara IV Medan, amounting to 56 people. The sampling technique uses a saturated sampling technique which means the population is the same as the sample. Data analysis techniques used are multiple regression analysis, t-test, F test, and the coefficient of determination test. The results showed that partially and simultaneously Communication and Motivation influenced the Work Environment of PT. Perkebunan Nusantara IV Medan. The company leadership is advised to maintain the communication process that has taken place so far, taking into account the background, character, attitude, and nature of the leadership and employees. In motivation, companies are advised to pay more attention to employee work motivation by allowing employees the opportunity to develop their skills and expertise, this can be done by providing learning opportunities for employees who have work performance.]]>
<![CDATA[ANALYSIS OF INTERNAL CONTROL SYSTEMS AGAINST RECEIVABLES AND CREDIT SALES AT PT. JUI SHIN INDONESIA MEDAN BRANCH ]]>
<![CDATA[ISKANDAR, RIZAL]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[The purpose of implementing the internal control system in the sales department is to ensure that all sales and sales results have been recorded correctly and can be billed while the internal control system in the accounts receivable section, aims to generate an immediate and accurate bill on the sales transactions that have been made. PT. Jui Shin Indonesia Medan Branch is one of the companies in Sumatra Island which is engaged in the trading of Ceramic and Granite. The company makes credit sales to face competitors, increase sales and increase profits. This is one of the factors that causes the high level of bad debts. The research method used in this research is descriptive method. Data collection techniques come from observation, interviews and documentation studies. The results of this study indicate the internal control system of credit sales at PT. Jui Shin Indonesia Medan Branch is quite good because the credit provision has been authorized in advance by the authorities, namely the branch manager so that the sales department cannot at will give credit to customers. Internal debt control system at PT. Jui Shin Indonesia Medan Branch is quite good because there is already a separation of the functions of sales, billing and receipt of collection results, and each transaction has also been supported by complete documentation and has used computerization so that each part will verify the bills paid by the customer. Keywords: Internal Control Systems, Receivables and Credit Sales.]]>
<![CDATA[THE INFLUENCE OF POSITIONING AND PRODUCT DIFFERENTIATION ON INTEREST IN BUYING PT GRAHA ALUMINUM PRODUCT MEDAN ]]>
<![CDATA[Simorangkir, Niastyna]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[This research was conducted at PT Graha Aluminum Product Medan Medan. The purpose of this study was to determine and analyze the influence of Positioning Pieces and Product Differentiation on Purchasing Interest of PT Graha Aluminum Product Medan. The population numbered 151 customers while the sample in this study were: 110 customers. The sampling technique used is incidental sampling. Data collection techniques are the distribution of questionnaires, interviews and documentation studies and literature studies. Data analysis uses multiple linear regression analysis. The conclusion of this research is that partially Positioning has a positive and significant effect on PT Graha Aluminum Product Medan's Interest in Buying Partially Product Differentiation has a positive and significant effect on PT Graha Aluminum Product Medan's Interest in Buying. Simultaneously Product Positioning and Differentiation have positive and significant influence on PT Graha Aluminum Product Medan's Interest in Buying. Adjusted R Square is: equal to 0.346 meaning Product Positioning and Differentiation can explain Buying Interest of 34.6% and the remaining 65.4% (100-34.6) is influenced by other variables outside of this study such as: Product Quality, Marketing Communication Marketing Strategy and so on.]]>
<![CDATA[ANALYSIS OF THE APPLICATION OF THE FIXED ASSETS DEPRECIATION METHOD REVIEWED FROM THE POINT OF FINANCIAL ACCOUNTING STANDARDS (SAK) AND TAXATION ]]>
<![CDATA[Simanjuntak, Rudyanto]]>;
<![CDATA[Leoni Ginting]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[Analysis of the Application of Fixed Assets Depreciation Method from the perspective of Financial Accounting Standards (SAK) and the taxation law. The results show that the company has implemented in this case the statement of financial accounting standards No. 16 which has "converged" with International Financial Reporting Standards (IFRS) in the calculation of fixed assets. The depreciation calculation for fixed assets that is used by the company is the straight-line method. Fixed assets are calculated using the straight-line method grouped based on the classification and the rates charged are also in accordance with the tariffs imposed by the Taxation Law. The company management does not need to make fiscal corrections on the depreciation calculation of the company's fixed assets. Keywords: Depreciation, Fixed Assets, Financial Accounting Standards (SAK) Keywords: Positioning, Product Differentiation, Purchase Interest]]>
<![CDATA[THE EFFECT OF PRICING AND MARKETING COMMUNICATION ON CONSUMER SATISFACTION PT. SOURCE OF FORTUNE ]]>
<![CDATA[Vanessa Vicario]]>;
<![CDATA[Yusuf Taufik]]>;
<![CDATA[Rudyanto Simanjuntak]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[Pricing is the most important decision and calculates costs directly related to the product or service being marketed. Marketing communications is an effort to make all marketing and promotional activities of the company produce a unified and consistent image for consumers. Consumer satisfaction is the level of consumer's feelings after comparing what the consumer has received with the expectations he desires. This research uses quantitative descriptive research. The data analysis technique that will be used in this research is multiple linear regression analysis. The measurement scale used is the Likert scale. Simultaneously there is a significant influence between pricing variables and marketing communications on consumer satisfaction at PT. Source of Fortune. Meanwhile, it was partially found that the pricing variable had a significant effect on consumer satisfaction at PT. Source of Fortune. Partially, it was found that marketing communication variables had a significant effect on consumer satisfaction at PT. Source of Fortune. Keywords: Pricing, Marketing Communication, Satisfaction]]>
<![CDATA[THE INFLUENCE OF CAPITAL ADEQUACY AND LOAN TO DEPOSIT RATIO ON FINANCIAL PERFORMANCE WITH CREDIT RISK AS A MODERATION VARIABLE IN LISTED BANKING COMPANIES ON THE INDONESIAN STOCK EXCHANGE ]]>
<![CDATA[Henry Jirwanto]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[The purpose of this study was to determine and analyze the effect of capital adequacy and loan to deposit ratio on financial performance with credit risk as a moderating variable in banking companies listed on the Indonesia Stock Exchange. A population of 43 banking companies are listed on the Indonesia Stock Exchange for the 2015-2019 period. The research sample was 115 banking companies listed on the Indonesia stock exchange for the period 2015-2019. Researchers used documentation study data collection techniques to collect this research data. The data analysis model used in this study was to use an interaction method which is often referred to as Moderated Regression Analysis (MRA). The results show that capital adequacy has an effect on financial performance in banking companies listed on the Indonesia Stock Exchange. Loan to deposit ratio has no effect on financial performance in banking companies listed on the Indonesia Stock Exchange. The existence of credit risk (moderating variable) will be able to strengthen the relationship between capital adequacy and financial performance. The existence of credit risk (moderating variable) will be able to strengthen the relationship between the loan to deposit ratio and financial performance. The existence of credit risk (moderating variable) will be able to strengthen capital adequacy and loan to deposit ratio on financial performance. Keywords: Capital Adequacy, Loan to Deposit Ratio, Financial Performance and Credit Risk.]]>
<![CDATA[THE INFLUENCE OF PRODUCT INNOVATION AND PRODUCT ATTRIBUTES ON EVERBRIGHT SALES LEVELS BINJAI BRANCH ]]>
<![CDATA[Mila Asmawiani Okta]]>;
<![CDATA[Galeh Sari]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[This research was conducted at PT Everbright Binjai Branch. The aim of this research was to determine and analyze the influence of Product Innovation and Product Attributes on the Sales Level of PT Everbright Binjai Branch. The population is 126 customers, while the sample in this research is: 96 customers. The sampling technique used is simple random sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis uses multiple linear regression analysis. The conclusion of the research is that simultaneously Product Innovation and Product Attributes have a positive and significant effect on the Sales Level of PT Everbright Binjai Branch. Partially, Product Innovation has a positive and significant effect on the Sales Level of PT Everbright Binjai Branch. Partially, Product Attributes have a positive and significant effect on the Sales Level of PT Everbright Binjai Branch. The coefficient of determination seen from the Adjusted R Square value is: 0.435, meaning that product innovation and product attributes can explain the sales level by 43.5% and the remaining 56.5% is influenced by other variables outside of this research such as: service quality, sales promotion. , customer satisfaction and so on. Keywords: Product Innovation, Product Attributes, Sales Level Keywords]]>
<![CDATA[THE EFFECT OF ROA, LEVERAGE, AND GROWTH ON PROFIT QUALITY (CASE STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) PERIOD 2020-2022 ]]>
<![CDATA[Supriadi Siagian]]>
<![CDATA[ Journal of Financial Management & Accounting Vol. 1 No. 1 (2024): MARCH - AUGUST 2024 ]]>
Publisher : <![CDATA[PT. MITRA ANGKASA INFORMATIKA ]]>
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<![CDATA[This study aims to test ROA, Leverage , and Growth against Earnings Quality (case study on property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2022) . The population in this study is 1 3 property and real estate companies listed on the Indonesia Stock Exchange . This study used purposive sampling and obtained sample of 3 companies. The sample collection technique used purposive sampling method, namely taking research samples by paying attention to certain criteria based on research objectives. Data analysis using multiple linear regression with the help of SPSS software. The results of the determination coefficient test show that the Adjusted R2 value obtained is 0.834. The magnitude of the determination coefficient (R Square) is 0.870 or equal to 87%. This figure means that the variables ROA, Leverage , and Growth simultaneously have an effect on Profit Quality listed on the IDX in 2020-2022. Keywords: ROA, Leverage, Growth, Earnings Quality]]>
