cover
Filter by Year
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
Articles
65
Articles
PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN

Abidin, Zainal ( Universitas Medan Area ) , Yulianty, Yulianty ( Universitas Medan Area )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.

ANALISIS KONTRIBUSI PAJAK KENDERAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI SUMATERA UTARA

Tambunan, Sari Bulan ( 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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

Motor Vehicle Tax (PKB) is one source of revenue Daerahyang make a significant contribution to the financing of regional governance and development in the province of North Sumatra. The Motor Vehicle Tax is one of the Provincial Tax regulated in Law Number 34 Year 2000 regarding amendments to the Law of the Republic of Indonesia Number 18 Year 1997 on Regional Taxes and Levies. This study uses empirical juridical approach. In the data collection and baham both primary and secondary law. The problems that were collected through interviews and a study of the documents that exist in the Department of Revenue in North Sumatra Province. While the technique of analysis was done descriptively qualitative.Motor Vehicle Tax (PKB) levied by the North Sumatra Provincial Regulation No. 3 of 2002 and the Motor Vehicle Tax Implementation Regulations based on Law No.34 of 2000 on the implementation of the PKB collection has been run in accordance with the legislation in force despite some technical obstacles in the implementation of the collection as well as its contribution to the regional revenue in the province of North Sumatra. The existence of these barriers by samsat in North Sumatra province has made efforts to overcome the obstacles that arise.

STRATEGI GENERIK PORTER BAGI UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) (Studi Kasus: Pada UMKM Di Kabupaten Deli Serdang)

Julita, Julita ( Universitas Muhammadiyah Sumatera Utara ) , Sari, Eka Nurmala ( Universitas Muhammadiyah Sumatera Utara )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

This study aims to find out the problems that often hinder the development of SMEs in Deli Serdang in competitive advantage, especially in the face of the MEA, it is necessary for a strategy for creating a competitive advantage in the era of the MEA. Many strategies to create competitive advantage and one generic strategy Porter. This strategy gives success in the company so that the researcher wants to adoption Porter generic strategies for SMEs, especially in Deli Serdang The object of this research is the small and medium-sized businesses (SMEs) in Deli Serdang. Data collection techniques using questionnaires and interviews / structured interviews and data analysis techniques using descriptive analysis techniques. The results showed that the strategy porter through indicators five forces porter which includes competition among similar companies, the threat of new entrants, threat of substitute products, bargaining power of buyers and the bargaining power of suppliers is still included in the category enough or moderate, indicating the presence of obstacles or problems faced by SMEs in Deli Serdang. Besides the five forces porter indicator, additional supporting indicators such as innovation and technological capabilities as well as the governments attention is also included in the category enough or moderate, indicating that the supporting indicators are still facing obstacles or problems

PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN

Arditha, Inda Yuni ( Universitas Medan Area ) , Rosmaini, Rosmaini ( 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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.

PENGARUH CITRA MEREK DAN PERIKLANAN TERHADAP KEPUTUSAN PEMBELIAN POLIS ASURANSI

Tobing, Ridho Pahlawan ( Universitas Muhammadiyah Sumatera Utara ) , Bismala, Lila ( Universitas Muhammadiyah Sumatera Utara )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

The aim of this research was to determine the effect of brand image and advertising on consumer purchasing decisions are made. The results showed that there is influence between the variables of brand image on purchase decisions of customers insurance policy. The second hypothesis is rejected, there is no influence of advertising on purchase decisions of insurance policies. The third hypothesis is accepted, that there is a positive influence between the brand image and the negative impact of advertising on purchase decisions of insurance policies.

IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

Novietta, Liza ( STIE Harapan Medan ) , Nurmadi, Ruswan ( STIE Harapan Medan )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits

PERSEPSI MAHASISWA FAKULTAS EKONOMI DAN PELAKU BISNIS MENGENAI PENTINGNYA ETIKA BISNIS BERDASARKAN GENDER DAN USIA

Pribadi, Angelia ( Sekolah Tinggi Ilmu Ekonomi (STIE) Harapan ) , Rambe, Rizky Fillhayati ( Sekolah Tinggi Ilmu Ekonomi (STIE) Harapan )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

This study aims to prove there is a difference of perception about the importance of business ethics education. In this study has three hypotheses to be tested are differences in the perception of the importance of ethics education among business people and students. Further testing of the difference principle importance of business ethics education among women da the men. Finally, this study also examines the differences in perception among the older age group and younger age groups. Respondents in this study consisted of 300 respondents from business people and students who take a course in entrepreneurship and ethics profesi.Masing each hypothesis tested first normality test data is then tested with independent sample T-test.The test results prove that only one proved the hypothesis significantly different perceptions regarding the importance of business ethics education between employers and mahasiswa.Sedangkan two hypotheses that examine differences in the perception of the importance of business ethics education between women and men do not have either the absolute differences, as well as statistics , While the latter hypothesis that examine differences in the perception of the importance of business ethics education between older and younger age groups showed an absolute difference, but not statistically significant. 

PENGARUH BUDAYA ORGANISASI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA BPJS KETENAGAKERJAAN CABANG BELAWAN

Faustyna, Faustyna ( Universitas Muhammadiyah Sumatera Utara )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

Performance is an overview of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization that poured through the organizations strategic planning. Companies should establish performance standards to its employees, especially in the factors that affect the performance. The purpose of this study is per first to investigate the influence of organizational culture on performance, both to determine the effect on the performance of the work ethic, and the third to know the influence of organizational culture and work ethic together on employee performance on BPJS Employment Branch Belawan. The method in this study using a quantitative approach. With this type of associative research. The sample used is an overall object of the study population numbering 33 people. Collecting data in this study using a questionnaire / questionnaire with Likert scale. Based on research results by using the t test explains that there is a significant influence of organizational culture on employee performance with the value t count> t table which significantly by 4,223> 2.04 with a significant 0,000 <0,05 and work ethic have a significant effect on performance employees with t count> t table which is equal to 4.910> 2.04 with a significant 0.000 <0.05. And there is the influence of organizational culture and work ethic together on employee performance based on test results conducted by F obtained F count> F table which amounted to 15.653> 3.32 using a 95% confidence level or α = 0.05.

ANALISA FAKTOR ADVERTISING DAN DIRECT MARKETING TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE APPLE

Chairy, Putra ( Universitas Amir Hamzah Medan )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

This study is based on the premise that the importance of increasing sales by maximizing purchasing decisions. Factors that influence purchasing decisions are advertising (advertising) and direct marketing (direct marketing). Therefore, this study aimed to analyze the influence of advertising and direct marketing to the buying decision is made on a Smartphone Apple.Penelitian University student Amir Hamzah Medan.This type of research is using associative approach, the research data is primary data and secondary data. This study population mahas wearing Apple Smartphone, the sample of 52 respondents. Data analysis using multiple linear regression test.The results obtained as well as a conclusion of this study were: advertising (advertising) positive and significant impact on purchasing decisions, and direct marketing (direct marketing) positive and significant effect on purchasing decisions either partially tested or tested simultaneously. The researchers suggest that companies should be able to maximize efforts to improve purchasing decisions on sales.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN

Handayani, Susi ( UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA )

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

Show Abstract | Original Source | Check in Google Scholar |

Abstract

This study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesias economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumers decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.