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JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
Articles
65
Articles
IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM MENINGKATKAN KINERJA KEUANGAN PADA PT. PERUSAHAAN GAS NEGARA (PGN) Tbk. MEDAN

Paningrum, Reviwya Gesti ( Universitas Medan Area ) , Usman, Ali ( Universitas Medan Area )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This study aims to determine whether implementation of good corporate governance can increase financial kineja at PT. National gas Company. The population in this study are all implementation of good corporate governance in improving financial performance at PT. Perusahaan Gas Negara, samples are Implemnetasi Good Corporate Governance in improving financial performance. Perusahaan Gas Negara Tbk. 2012-2014 year, type of data used in this study using quantitative and qualitative data type, source data used in this research is secondary data, the data collection techniques in this study using interview techniques and Documentation, Technical Analysis of the data used is Descriptive Analysis , Research Shows that PT. National Gas Company has implemented good corporate governance Good with achieving value 92.14%, but in terms of financial performance as measured by the ratio of Return On Equity (ROE) impairment in current year profit amounted to 17.43%.

PENGARUH KOMPETENSI, INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT PADA PEMERINTAH KOTA MEDAN

Lutfriansyah, Lutfriansyah ( Universitas Muhammadiyah Sumatera Utara )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

This study examined the effect of competence, independence and motivation to audit quality in inspectorate officials in the city government field, a phenomenon that occurs in the city inspectorate field are their findings that should be discovered and disclosed by the inspectorate but not found by the Inspectorate but found by the BPK. The population of this study was 32 officers inspectorate, and the sampling technique used is saturated sample, thus the total sample of 32 people. The data used is primary data, and a model of data analysis used is multiple regression analysis and classical assumption test. The results of this study indicate that partial competence positive effect on audit quality, independence, positive effect on audit quality, motivation positive effect on audit quality and competence, independence and motivation simultaneously affect the quality of the audit

PENERAPAN SYSTEM STANDAR COSTING SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT KEMAS ANUGERAH SWANTIKA MEDAN

yulianti, yulianty ( Universitas Medan Area ) , Siregar, Retnawaty ( Universitas Medan Area )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

The purpose of this study was to obtain concrete evidence of the application of the standard fee as a means of controlling production costs at PT. Pack Award Swantika Medan. This research is a descriptive study. The type of data the researchers used in this research is quantitative data, while the source of the data obtained from secondary data. Data collection techniques that researchers use in this study are engineering documentation and interview techniques. To mendiskrispsikan results in this study, researchers used the analytical technique with the accounting approach by applying the standard cost system to control production costs.          Based on the formulation of the problem that has been raised is known that the company use the standards as a tool for planning and controlling production cost efficiently as possible to achieve the level that would maximize overall company operations and the presence of standard costs, expenses for the allocation of production costs at PT. Pack Award Swantika field can be controlled carefully.

ANALISIS RASIO UTANG ATAS MODAL DAN UKURAN PERUSAHAAN TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Prayudi, Ahmad, Ilhammi, Nur

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

Manufactury industry is the industry which produce unready-made goods tobe ready made goods. Manufactury industry has role in economy of the country. But the growth of economy fluctuation can not be avoided which causes influence on the company’s stability that can be seen from the financial statement.This research has the direction to analyse debt to equity ratio and firm size to the stock return in manufacture company which is listed in Indonesia Stock Exchange. Data is taken from the publication financial statement which is gotten from www.idx.co.id for the periode 2010-2013. The population in this research is all the manufacture companies from sub sector of consumtion goods which are 36 companies and the samples with purposive sampling methode are 13 companies. The Analysis of data used is statistic descriptif analysis and multiple linear regression analysis to get the description spreadly about the correlation among variabels.The result of this research shows that debt to equity ratio influential positif and not significant to stock return. Meanwhile, firm size influential positif and significant to stock return.

PERANAN INTERNAL AUDIT DALAM MENGATASI DAN MENGUNGKAPKAN PRAKTEK KECURANGAN PADA PT. BANK MANDIRI Tbk KANWIL I MEDAN

Lubis, Veby Zoraya Fikri ( Universitas Medan Area ) , Prayudi, Ahmad ( Universitas Medan Area )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

This study aims to determine the role of internal audit in PT. Bank Mandiri Tbk regional office I Medan to express and cope with fraudulent practices. Whether the auditor has an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan or not. The method used is descriptive method, a method where researchers collect research data and other literature and then expound to know the research problem and find solutions. Data collected by interview, documentation, and distributing questionnaires to 20 employees of the Internal Audit Unit (IAU) PT. Bank Mandiri Tbk regional office I Medan. The questionnaire was tested for validity and reliability by using Cronbachs Alpha method. The results of this study indicate that the internal audit, otherwise known as SPI in SOEs, have an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan.

PENGARUH PRICE EARNING RATIO, TINGKAT SUKU BUNGA, DAN TINGKAT INFLASI TERHADAP HARGA SAHAM

Dalimunthe, Hasbiana ( Universitas Medan Area )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

This research about the effect of the price earnings ratio, the interest rate and the rate of inflation on the price of shares in a mining company listed on the Indonesia Stock Exchange in 2012-2014. The approach used in this study is the associative approach, whereas the type of data used in this research is quantitative data in the statement of financial statements of the years in 2012-2014, and Bank Indonesia’s report on the interest rate and the inflation rate. The sample in this research amounted to 21 companies. Data analysis techniques in this research using classic assumption test, hypothesis testing, linear regression, and test the coefficient of determination. Processing of the data in this research using the software program SPSS (Statistical Package for the Social Sciens) 17.0 for Windows.The results of this research prove that the partial price earnings ratio have a significant effect on stock prices, whereas the interest rate and the inflation rate negatively affect the share price. Simultaneously price earnings ratio, the interest rate and the inflation rate significantly affect stock prices.

ANALISIS AKUNTANSI ZAKAT BERDASARKAN PSAK NO.109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) SUMATERA UTARA

Ritonga, Pandapotan ( Universitas Muhammadiyah Sumatera Utara )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

The purpose of this study was to determine whether the accounting treatment of zakat on BAZNAS North Sumatra in accordance with SFAS No. 109. This study was conducted to examine the financial statements prepared BAZNAS North Sumatra and to determine the application of zakat, sadaqah infaq and in accordance with SFAS No. 109, Accounting for Zakat. The method used is the method descriptive approach and this type of data is qualitative From the results of this study concluded that BAZNAS North Sumatra have not fully implemented the use of SFAS 109 in the present financial statements. Because under SFAS No. 109, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq / Sadaqah

PENGARUH CUSTOMER VALUE TERHADAP KEPUASAN NASABAH PADA PT. BANK TABUNGAN NEGARA (PERSERO), Tbk (STUDI KASUS CABANG PEMBANTU H. M. YAMIN MEDAN)

Budhihartini, Dewi ( Universitas Amir Hamzah Medan )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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Abstract

PT.Bank National Savings (Persero), Tbk was originally commissioned by the Indonesian government to be the only bank that handles the distribution of the mortgage (Housing Loan) to the lower middle class society is through a simple home mortgage and mortgage the house is very simple. However, with the change in government policy Indonesia, where all the banks are allowed to distribute mortgages, Bank BTN shifting business focus so that Bank BTN had to face competition from other banking institutions to foster positive values to its customers. This study is based on the premise that the importance of customer satisfaction to improve corporate profitability variables mepengaruhi tehadap customer satisfaction adalahNilai customer (customer value) that is the perception of the value derived from the performance attributes of products (savings), which consists of the value of the performance attributes of the product (benefit from interest rates, the benefits of the transaction tool functions, function pemindahanbukuan, and multipurpose savings), the value of the service (speed of service, professionalism of the staff, comfort, information, interactive relationship, a gift) and corporate image.This study focused research on customer satisfaction savings god Batara by reason of savings is a type of savings is the most preferred by customers PT.Bank National Savings (Persero), Tbk Kacapem M.Yamin.Jenis this research using associative approach, the research data is primary data and secondary data. The study sample as many as 99 respondents. Data analysis using multiple linear regression test.From the regression equation known customer value consists of the value of money, performance value, emotional valuee positive and significant impact on customer satisfaction PT. State Savings Bank (Persero) either partially or simultaneously.

PENGARUH BOARD COMPOSITION, MANAGEMENT OWNERSHIP DAN BANK SIZE TERHADAP PROFITABILITAS BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014

Syarif, Firman ( Universitas Sumatera Utara (USU) ) , Zebua, Yolanda Yosephine ( Universitas Sumatera Utara (USU) )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
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Abstract

This research is aimed to investigate the effect of board composition which consists of commissioners and independent commissioners, management ownership, and bank size on bank profitability in banking companies listed in Indonesia Stock Exchange (IDX) during the period of study 2011-2014.                This research is a hypothesis testing research. The population of this research is all of the banking companies listed in Indonesia Stock Exchange (IDX) during the period of 2011-2014. The sampling method used is purposive sampling. The data used is secondary data and obtained from the Indonesia Stock Exchange (IDX) website. The research variables consists of bank profitability as dependent variable which is measured by Return On Asset (ROA). Independent variables are board composition, management ownership and bank size. Board composition consists of commissioners and independent commissioners. Commissioners is measured by total member of board of commissioners and independent commissioners is measured by total member of independent commissioners divided by total member of board  of commissioners. Management ownership is measured by total stock of management ownership divided by all the total stock of company. Bank size is measured by logaritma natural of total asset from each banking companies. The analysis technique is multiple linear regression.               The result show that partially variables of commissioners, independent commissioners and management ownership has no effect to the bank profitability in banking companies, while bank size has effect to the bank profitability in banking companies. Simultaneously, the results show that the variables of commissioners, independent commissioners, management ownership and bank size has influenced to the bank profitability in banking companies.

FAKTOR – FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING

Apriani, Fitri ( Universitas Muhammadiyah Sumatera Utara ) , Hani, Syafrida ( Universitas Muhammadiyah Sumatera Utara )

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
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The purpose of this study to examine the factors that influence faktr wajibpajak individual behavior towards the use of e-filing on STO Medan Belawan. Methods of sample selection using a convenience sampling. From the results of the test T is known that the technology readiness variables significantly influence the use of e filling, while the security and confidentiality of variables, perceived usefulness and ease of no significant impact on the use of e-filing. From the results of the F test found no effect of technology readiness, security and confidentiality, perceived usefulness, and perceived ease of the use of e-filing on STO Medan Belawan.