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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
Articles by issue : Vol 3, No 1 (2017): Mei
10
Articles
PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL I MEDAN

Rialdy, Novien

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research is to find out the influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. The methodology for the research are descriptive quantitative with quantitative data. The results is finding the significant influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. From determinant result that cashflow influence 52.6% to profit growth and from the hipotesis H1 there are significant influence variable X (operational cashflow) to variable Y (profit growth).Keywords : operational cashflow, profit growth

FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA

Ovami, Debbi Chyntia

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio (CAR), third-party funds (DPK), non performing loan (NPL), operating expense and operating revenue (BOPO) and loan to deposit ratio (LDR) simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with SPSS software program. The result of the research showed that CAR, DPK, NPL, BOPO and LDR simultaneously on the financial performance. Partially, CAR had positive and significant influence on the financial performance, BOPO had negative and significant influence on the financial performance while DPK, NPL and LDR did not have any significant influence. Keywords: CAR, DPK, NPL, BOPO, LDR

Kecurangan Akuntansi (Fraud Accounting) Dalam Perspektif Islam

Yurmaini, Yurmaini

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

Fraud is unmeasurable false because fraud is like mistakes, with the factors inside the mistakes. The fraud accounting is the wrong view from the material facts in the financial report or journal. The wrong message can be delivered to share holders or creditors, or inside the organization to cover the incompetence, or cover financial disguise or cheating by the staff, agent etc. The cheating by the outsider such as seller, supplier, contractor, consultant or customer with double invoicing, giving the lower quality material, over credit limit or the misvalue of the goods. Accounting fraud in the view of Islam is the unacceptable action. Some fraud in accounting in the view of Islam : Ghulul, Risywah (bribe), Ghasab (take others property), Sariqah (stealing), Rihabah (robbery), Al-Maks (unidentified fee), Al-Ikhtilas (pick pocket), dan Al-Ihtihab.Keywords: fraud, accounting, cheating

FAKTOR FAKTOR YANG MEMPENGARUHI PERILAKU BELANJA WANITA PADA SUPERMARKET DI KOTA MEDAN

Nasution, Amrin Mulia Utama

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The problem in this research is to find how far the influence of the price, product, services, and psychology of the shopping behaviour of women at Supermarket in Medan. The objective of this research is to find how the price, product, services, and psychology of the shopping behaviour of women at Supermarket in Medan. The primary data collection is using questionaire for the women who shopping more than twice. The data analysis method is quantitative descriptive with linier double regresion. The results showing us that product, price, services and psychology have positive influence and significant to the women shopping behaviour at Supermarket in Medan. Partially, the product is the most influence variable for the shopping behaviour at Supermarket in Medan.Keywords : product, price, service, psycology, behaviour

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PENJUALAN SPAREPART PADA PT. CALISPO MULTI UTAMA MEDAN

Siregar, Muhammad Yamin, Winita, Winita

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This study aims to determine whether there is influence between advertising and personal selling to volume of spare parts sales at PT. Calispo Multi UtamaMedan. The population in this study is the buyers who make repeat purchases. Where 7.5% of the buyers population who make repeat purchases as sample for this study is 74 people. Thedata collected by using a questionnaire distributed to the buyer where the question regarding the indicators of advertising, personal selling and sales volume of spare parts at PT. Calispo Multi Utama Medan. The analytical method used is descriptive and statistical analysis method that uses linear multiple regression analysis, significant Tests And Testing simultaneous partial significant. The execution method of data analysis using SPSS 19.0 for Windows . The data used is primary and secondary data . This research using 74 respondents in the sample Participants were drawn by accidental sampling . Results based on multiple linear regression analysis showed that the variables advertising and significant positive effect Against sales volume of spare parts at PT. Calispo Multi Utama Medan.Keywords: Advertising, Personal Selling,Sales Volume of spare parts

PENGARUH GOOD CORPORATE GOVERNANCE, ARUS KAS BEBAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PRAKTEK MANAJEMEN LABA (Studi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index)

Zurriah, Rezki

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research is about to find out the influence of good corporate governance, company size, free cash flow, leverage as the management practice in the public company that listed at Jakarta Islamic Index 2010-2014. Sampling is using purposive sampling, there are 12 company from 56 company from total 60 unit as observed. Analysis Method is using the secondary data from www.idx.co.id with double linear regration. The results show that institutional ownership, independence commisioner, size of the commisioner board, free cash flow, company size, and leverage simultaneously influence the management real profit. Partially, no significant influence to the real profit, but leverage have positive and significant to management real profit.Keywords: institutional ownership, free cash flow, leverage, profit

KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Novietta, Liza, Minan, Kersna

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy

PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN

Lubis, Reza Hanafi

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient

PENGARUH PENANAMAN MODAL ASING, PENANAMAN MODAL DALAM NEGERI, DAN PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI

Dewi, Ratna Sari, Sriwardani, Sriwardani

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research is to find out and analysis the influence of PMA, PMDN, and PAD and the significant to the economic growth in Indonesia. The population are 34 province since 2013-2015. Samples that is chosen with purposive method and using SPSS as the tools. The results show that PMA, PMDN and PAD have positive influence with significant both partial or simultaneous.Keywords: PMA, PMDN, PAD and economic growth

ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 2015

Ika, Desi, Listiorini, Listiorini

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV