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Results in Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi: 65

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Afni Sirait, Ida Ayu Purnama, Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 196-206; https://doi.org/10.31289/jab.v7i2.5665

Abstract:
Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.
Nulailah Nulailah, Syamsul Syamsul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 180-195; https://doi.org/10.31289/jab.v7i2.5388

Abstract:
The purpose of this research is to measure the transparency of regional budget management (TPAD). This type of research is descriptive research, using documentation data collection techniques. The data analyzed is regional budget management data, which is obtained through observations on the official website of local governments in Indonesia. The results of the analysis show that the first rank of the TPAD index was achieved by the Provincial Government of West Sumatra, the second rank was occupied by the Provincial Government of Riau, and the third rank was occupied by the Provincial Government of South Kalimantan. In addition, it was also found that the average value of the TPAD index was 24.24 percent. This means that the overall level of TPAD is still classified as insufficient, in other words, the management of regional budgets in Indonesia is still very non-transparent. However, this study also shows that the TPAD index in Indonesia continues to improve from year to year.
Agus Triyani, Suhita Whini Setyahuni, Fiki Durrotul Makwuna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 155-165; https://doi.org/10.31289/jab.v7i2.5602

Abstract:
This study intends to investigate the impact of sustainability information on the level of firm’s risk. This study uses 103 firms-years observation of public listed companies in Indonesia during 2012 to 2018. Ordinary least squares regression analysis is employed to tested the hypotheses. ESG scores Bloomberg is used as an indicator of sustainability reporting. The theory used in this study is Signaling theory, which is an action taken by the company to provide instructions for investors on how to view the companies prospects. The findings indicate that social information can decrease the level of firm’s risk. Additionally, environmental and governance information have a negative impact on systematic risk only. Neither environmental nor governance information have an impact on non-systematic risk and total risk. This study contributes to the practical implications, especially on how to consider sustainability information on investment’s valuation models. This study also gives a fruitful insight to the literature by giving empirical evidence on the relationship between sustainability information and corporate’s risk.
Suriani Ginting, Sonya Enda Natasha S. Pandia, Evi Juita Wailan'An
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 207-216; https://doi.org/10.31289/jab.v7i2.5725

Abstract:
Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of Rvenue on Tax Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Irine Ika Wardhani, Arifa Pratami, Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 126-139; https://doi.org/10.31289/jab.v7i2.5293

Abstract:
This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Arif Widyatama, Andi Sabirin, Sulastia Ningrum
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 118-125; https://doi.org/10.31289/jab.v7i2.5175

Abstract:
The purpose of this study is to understand in depth the implementation of Corporate social responsibility (CSR) in improving the welfare of the community through the CSR program conducted by PT. PLN Region Sulutenggo. The research method used is interpretive, namely understanding from various informants' perspectives regarding the implementation of CSR. The results of this study indicate that the implementation of PT PLN Sulutenggo Region has carried out various work programs that were born through social mapping obtained by phenomena or problems of residents in the area where PT PLN operates, including in the fields of education and health. Therefore, PT PLN must actively participate in continuing to be committed to its work programs. This research has implications for the implementation of the triple bottom line which is fundamental to the implementation of CSR, because companies are not only required to increase revenue but also contribute to two other aspects, namely social and environmental so that the work program of the company's CSR can prosper the community around PT PLN Sulutenggo Region.
Yestias Maharani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 140-154; https://doi.org/10.31289/jab.v7i2.5641

Abstract:
Z generation is a generation that lives in the era of technology so that they are used to using technology in their daily lives, including mobile payments. This study was conducted to see the relationship between the variables contained in UTAUT 2 and additional variable trust with the desire to continuance use intention mobile payments. The UTAUT 2 variables used in this study are performance expectations, effort expectations, social influences, facility conditions, hedonic motivation, price value, habits and the additional variable used in this study is trust. Respondents involved in this study were Generation Z as many as 146 people, Generation Z is a generation that grew up in the midst of technological advances so that they are very accustomed to using technology and information systems including mobile payments. The variables of performance expectation, effort expectation, social influence, facility condition, hedonic motivation, price value have no significant effect on the creation of generation z to continuance use intention mobile payments transactions. Meanwhile, habits and beliefs have a significant influence on making z intentions to reuse cellular payment transactions. This is because generation z is a millennial generation who is used to using technology such as mobile payment transactions, and feels confident that their mobile payment transactions can maintain privacy for their data.
Putri Awalina, Imarotus Suaidah, Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 109-117; https://doi.org/10.31289/jab.v7i2.5023

Abstract:
This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.
Christina Verawaty Situmorang, Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 100-108; https://doi.org/10.31289/jab.v7i2.4312

Abstract:
The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance. This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least 5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.
Hermanto Hermanto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 166-179; https://doi.org/10.31289/jab.v7i2.5648

Abstract:
The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.
Muhammad Nawawi, Dabella Yunia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 11-22; https://doi.org/10.31289/jab.v7i1.4282

Abstract:
This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.
Elliv Hidayatul Lailiyah, Muhammad Dzikri Abadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 33-41; https://doi.org/10.31289/jab.v7i1.4302

Abstract:
Manufacturing companies in Indonesia are large-scale companies and dominate the Indonesia Stock Exchange. The number of companies listed on the stock exchange is increase every year, which results in more people having the opportunity to own a company. The spread of more investors who own the company makes conflict between owners even higher. The purpose of this study is to determine the effect of agency cost proxied by insider ownership, dispersion of ownership, free cash flow, and collateralizable assets on dividend policies of manufacturing companies in Indonesia. Data in the form of secondary data in the form of financial reports and annual reports for the period 2012-2019. The data used multiple linear regression statistical analysis techniques. The results of this study show that agency cost, which is proxied by dispersion ownership, free cash flow and collateralizable assets, has a positive effect on dividend policy. A firm in its operational activities, carries out agency relationships. Agency problems arise when an agent acts not in accordance with the principal's interests, which causes a conflict of interest between the principal and agent. Agency problems will increase agency cost. The agency problem can be reduced by the dividend payment mechanism, namely by increasing the proportion of dividend payments from company profits for stockholders. In contrast to insider ownership which does not affect dividend decisions because the percentage of company ownership owned by insiders is limited in Indonesia.
, Andre Suandi Simbolon
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 51-61; https://doi.org/10.31289/jab.v7i1.4365

Abstract:
Micro, small and medium enterprises (MSMEs) are one of the economic sectors that absorb the most labor and make a significant contribution to economic growth. One of the most important elements in making decisions in business competition is information about management accounting in an entity. This study aims to determine the factors that influence the use of management accounting in micro, small and medium scale enterprises (MSMEs) in Tarakan City. These factors include: business and production capacity; competitiveness; quality of human resources; business strategy; as well as awareness of business owners / operators of management accounting. This study uses a questionnaire-based survey on a sample of 67 MSMEs in Tarakan. The method used to test the hypothesis is structural equation modeling (SEM) analysis with partial least square (PLS). The results showed that the business and production capacity; and market competition has no effect on the application of management accounting in Tarakan City MSMEs. Even so, there are other variables that show a positive and significant influence on the application of management accounting such as the quality of human resources, business strategy, and owner / operator awareness. The results of this study also provide evidence that the application of management accounting can improve the quality of information obtained by users, facilitate economic decisions, and increase the operational efficiency of MSME entities, especially in Tarakan City.
Khanifah Khanifah, Agus Triyani, Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 71-80; https://doi.org/10.31289/jab.v7i1.4454

Abstract:
The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.
Heri Yuliantoro, Hamdani Arifulsyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 1-10; https://doi.org/10.31289/jab.v7i1.3952

Abstract:
The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.
Suriani Ginting, Seti Eli Larosa, Sonya Enda Natasha S Pandia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 23-32; https://doi.org/10.31289/jab.v7i1.4289

Abstract:
This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size
Arif Abdillah, Aditya Kristamtomo Putra
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 42-50; https://doi.org/10.31289/jab.v7i1.4336

Abstract:
The Capital Asset Pricing Model and the Arbitrage Pricing Theory are a balance model that uses risk measurement variables to see risk correlations and returns. This research is descriptive quantitative. The purpose of this research is to find out how much the value of stock returns in the banking sector is calculated by the Capital Asset Pricing Model and Arbitrage Pricing Theory, looking for a more accurate model and how big is the difference in accuracy of the significant accuracy of the Capital Asset Pricing Model and Arbitrage Pricing Theory in making investment decisions in the banking sector. The population in this study is a banking company registered at Indonesia Stock Exchange during 2015-2018. The sample in this study amounted to 36 banking companies listed on the Indonesia Stock Exchange during 2015-2018. The sampling method is a non-probability sampling method that is purposive sampling technique. The results of this study indicate that the Capital Asset Pricing Model is better than the Arbitrage Pricing Theory and there is no difference in accuracy between the Capital Asset Pricing Model and the Arbitrage Pricing Theory in an investment decision making effort at banking sector.
Aditya Amanda Pane, Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 81-89; https://doi.org/10.31289/jab.v7i1.4476

Abstract:
The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020. The analytical method used was multiple regression analysis. The result show that the capital structure has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.
Mita Ayu Safitri, Indah Yuliana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 90-99; https://doi.org/10.31289/jab.v7i1.4517

Abstract:
This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.
, Ayu Chairina Laksmi, Wirawan Hardinto
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 7, pp 62-70; https://doi.org/10.31289/jab.v7i1.4409

Abstract:
The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.
, Murniati Mukhlisin, Sigid Eko Pramono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 66-76; https://doi.org/10.31289/jab.v6i1.2995

Abstract:
This study is objected to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.
, Lisah Lisah, Angeline Angeline, Natasyah Gozal, Veronica Veronica
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 59-65; https://doi.org/10.31289/jab.v6i1.2922

Abstract:
This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 36-45; https://doi.org/10.31289/jab.v6i1.2825

Abstract:
This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.
, Marwata Marwata
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 22-35; https://doi.org/10.31289/jab.v6i1.2802

Abstract:
This research aims to describe the forms, preventions, intention of abuse, and intentions of report in abusing the official tool assets. In government, it is essential to have adequate asset management because a regional asset is the important resource for a regional government. The research is descriptively using with quantitative approach and primary data. The Sample used is non-probability sampling; purposive sampling. Data collection technique is survey. The research result pointed out that employee at Salatiga Public Work and Space Management Office assumed the use of office tools for personal use in working hours and outer of it, bringing them home, returning, and keeping them in the following time were forms of abusing office tools.
, Eddy Suranta, Lidya Ofprama Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 1-12; https://doi.org/10.31289/jab.v6i1.2706

Abstract:
This research aims to test the book-tax difference towards the value relevance of earning information presented by the company. The value relevance of earning information in this study measured using market value equity proxy. This study classifies the sample of firms into a High ETR group and Low ETR groups based on the calculation of effective tax rate (ETR). The sample of this research is 85 manufacturing companies listed on the Indonesia stock exchange in 2015-2018. The Method of data collecting was using a purposive sampling technique. The data using ANOVA Test-Compare to find out whether there is a difference between the book-tax difference at companies that include High ETR and Low ETR, and multiple linear analysis using SPSS software find out whether companies with the large book-tax difference and included a group of Low ETR has the informational value relevance of earnings is low. The result showed that there is a difference in book income and taxable income on the company's aggressive (Low ETR) and not aggressive (High ETR). The company did the aggressiveness of the tax (Low ETR) has the value relevance of information lower than the company did not do tax aggressiveness (High ETR).
, Kartika Hendra Titisari, Anita Wijayanti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 13-21; https://doi.org/10.31289/jab.v6i1.2752

Abstract:
This study aims to determine the effect of system quality, information quality, and service quality on E-filing user satisfaction in Surakarta. The population and sample in this study are individual taxpayers registered at the Pratama Surakarta Tax Office in 2019. The data collection technique of this study uses incidental sampling techniques, and the determination of the number of samples using Slovin formula with a sample of 100 respondents. The data used in this study is a questionnaire using a Likert scale. The data analysis technique used in this study is multiple linear regressions. The results showed the analysis there is a positive influence on system quality and service quality on E-filing user satisfaction. While the quality of the information does not affected E-filing user satisfaction.
, Kartika Yuliari, Warsani Purnamasari, Muhammad Rizqi Zati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 86-95; https://doi.org/10.31289/jab.v6i1.3262

Abstract:
The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.
, Debby Ratna Daniel
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 46-58; https://doi.org/10.31289/jab.v6i1.2861

Abstract:
This study is objected to discussing a literature review that challenges and trends of CEO narcissism measurement study in the field of business, management and accounting.The literatures were obtained from search results in the scopus and google scholar database. This research successfully identified and analyzing by using netha analysys of 212 articles during the period 2009-2019 and found 33 articles that discussed CEO’s narcissism in business, management and accounting study. This study found six narcissism measurements used in the fields of business, management and accounting study. Six narcissism measurements are narcissistic personality inventor (NPI), gough adjective check list (ACL), five indicators of narcissism Chatterjee & Hambrick (2007), fifteen indicators of narcissism Rijsenbilt (2011), LinkedIn Aabo & Eriksen (2018) measurement and CEO’s signature size.
Yuliana Rezki,
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 6, pp 77-85; https://doi.org/10.31289/jab.v6i1.3010

Abstract:
This resaerch aims to examine whether Managerial Ownership, Company Growth and Free Cash Flow influence The Debt Policy of Food and Beverage companies on the Indonesian stock exchange. The sampling used side by side methods during the 2013 to 2017 research period, and a sample of 4 companies was obtained from 18 company populations.. The analytical method used in this research is multiple linear regression.The results of this research indicate that Managerial Ownership variables have an effect on Debt Policy, while Company Growth and Free Cash Flow variables have no effect on Debt Policy in the Indonesian Stock Exchange Food and Beverage Companies.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 151-159; https://doi.org/10.31289/jab.v5i2.2692

Abstract:
The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.
Anggi Pratama Nst, Misna Kiyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 139-150; https://doi.org/10.31289/jab.v5i2.2677

Abstract:
This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 129-138; https://doi.org/10.31289/jab.v5i2.2673

Abstract:
This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 170-175; https://doi.org/10.31289/jab.v5i2.2795

Abstract:
This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
Moh. Baqir Ainun
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 88-93; https://doi.org/10.31289/jab.v5i2.2496

Abstract:
This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.
Christina Verawaty Situmorang, Arthur Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 160-169; https://doi.org/10.31289/jab.v5i2.2694

Abstract:
This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.
Mimar Husnaliana Dinca,
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 102-114; https://doi.org/10.31289/jab.v5i2.2633

Abstract:
This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness.
, Retnawati Siregar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 94-101; https://doi.org/10.31289/jab.v5i2.2577

Abstract:
This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.
Yani Suryani, Desi Ika
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 115-128; https://doi.org/10.31289/jab.v5i2.2642

Abstract:
This study aims to know the effect of the determinant variables on profit growth in Islamic commercial banks in Indonesia. During the period of financial crisis in 1997 Islamic banks were still able to show relatively better performance compared to conventional banking institutions. Due to the lower distribution of non-performing loans (non-performing loans) to the Islamic banks and no negative spreads in their operational activities, this condition as well as profit growth generated by Islamic banks. This study analyzes the effect of Net Operational Income (NOI), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and operational costs to operational income (BOPO) both partially or simultaneously on the Profit Growth of Islamic commercial banks in Indonesia in the 2016-2018 period. The type of research is associative, secondary data sources and data are analyzed quantitatively. The results of this study indicate that partially Net Operating Income (NOI) affects the profit growth of Islamic Commercial Banks in Indonesia. For simultaneous testing the overall determinant variable does not affect earnings growth at Islamic Commercial Banks in Indonesia.
Wenny Anggeresia Ginting, Munawarah - Munawarah, Siti Dini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 1-8; https://doi.org/10.31289/jab.v5i1.1837

Abstract:
This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.
, Benny Franco Sitompul
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 34-40; https://doi.org/10.31289/jab.v5i1.2223

Abstract:
This study aims to determine how much influence current ratio, debt to equity ratio, total asset turnover simultaneously on net profit margin on otomotive companies and component listed on The Indonesia Stock Exchange from 2013 to 2016. The data used are the current ratio, debt to equity ratio, total asset turnover and net profit margin’s company. Coeficient determination, F Value and T Test are using in this study. The result of this study is simultaneous effect of current ratio, debt to equity ratio, and total asset turnover have a significant impact on net profit margin.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 81-87; https://doi.org/10.31289/jab.v5i1.2455

Abstract:
This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.
Ayu Kurnia Sari, Hendra Saputra, Wichita Ghekesia Nainggolan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 60-70; https://doi.org/10.31289/jab.v5i1.2454

Abstract:
The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).
, Windi Astria Trinanda, Putri Aprilia, Ckristina Meilinda Simanjuntak
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 53-59; https://doi.org/10.31289/jab.v5i1.2321

Abstract:
This study aims to examine the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) partially and simultaneously to Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange for the 2012-2017 period. The research sample was obtained by 28 selected companies using purposive sampling with certain criteria. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques in this study are multiple analysis models (linear), classic assumption tests and hypothesis testing in analyzing research data. the results of the research partially show that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect while the BOPO has a negative but not significant effect on Return On Assets (ROA) on banking companies listed on the Indonesia Stock Exchange. Simultaneously the Capital Adequacy Ratio (CAR), BOPO and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) in banking companies listed on the Indonesia Stock Exchange.
Haryono Umar, Agustina Indriani, Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 41-52; https://doi.org/10.31289/jab.v5i1.2310

Abstract:
This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
Syamsul Bahri Arifin, Indra Syafii
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 9-21; https://doi.org/10.31289/jab.v5i1.1979

Abstract:
This study aims to determine and analyze the effect of the application of e-filling, e-billing and tax audit on individual taxpayer compliance in Medan Polonia KPP. The sample used in this study as 100 Individual taxpayers in the Polonia Medan Primary Tax Office area. This study uses a quantitative analysis method that explains the state of the variables studied using statistical data. All indicators from this study should pass the validity test and data reality, the classical assumption test and final hypothesis test. The results of this study indicate that there are insignificant effects from free variables in the form of the application of e-filing, application of e-billing and tax audits of individual taxpayer compliance at Medan Polonia Tax Office. The ability of the three independent variables in explaining the dependent variable is very small, which is only 3% while the remaining 97% is explained by other variables were not included in this research model.
Dito Aditia Darma Nasution
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 71-80; https://doi.org/10.31289/jab.v5i1.2441

Abstract:
This study aims to look at the effect of remuneration and work spirit on employee performance both partially and simultaneously at the Medan District Prosecutor's Office. The research used associative/correlation method. The population was 5 work units at the Medan District Prosecutor's Office consisting of Coaching, Pidum, Pidsus, Datun, and Intel work units and the sample of the study was 97 people including 18 employees in the Coaching work unit, 37 employees in the Pidum work unit, 18 people employees in the Pidsus work unit, 9 employees in the Datun work unit, and 15 employees in the Intel work unit. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption test. The result of the research showed that, partially, Remuneration had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office and partially, Work Spirit had positive and significant influence on the Employee Performance at the Medan District Prosecutor's Office. Simultaneously, these results indicate that Remuneration and Work Spirit had significant influence on the employee performance at the Medan District Prosecutor's Office.
, Marsani Asfi, Viona Firlisia, Sylvia Chandra
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 5, pp 22-33; https://doi.org/10.31289/jab.v5i1.2042

Abstract:
This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
Reinandus Aditya Gunawan, Valencia Priska
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 4, pp 1-10; https://doi.org/10.31289/jab.v4i2.1978

Abstract:
Sustainability adalah sebuah cara bagaimana sebuah perusahaan meminimalkan kerusakan yang terjadi yang disebabkan oleh perusahaan terhadap lingkungan, sosial dan apakah sebuah perusahaan memiliki sebuah tata kelola perusahaan yang baik. Sektor industri batu bara dimana di dalam proses produksinya sangat berkaitan dengan lingkungan dan sosial tentunya sangat berkaitan dengan sustainability. Sustainability dapat diukur dengan menggunakan ESG Score yaitu skor environment, social dan governance secara umum dan secara khusus dengan secara khusus dibagi lagi menjadi, Resource Use Score, Emissions Score, Environmental Innovation Score, Workforce Score, Human Rights Score, Community Score, Product Responsibility Score, Management Score, Shareholders Score, dan CSR Strategy Score. Penelitian ini mencari pengaruh antara ESG Score dengan return saham dari perusahaan tersebut. Metode yang digunakan adalah dengan menggunakan data panel. Hasilnya adalah variabel management dan csr strategy berpengaruh secara signifikan terhadap perubahan return saham perusahaan dalam sektor industri coal mining.Kata Kunci: sustainability, coal mining, esg score, return saham
Atika Atika
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 4, pp 49-61; https://doi.org/10.31289/jab.v4i2.1817

Abstract:
Tujuan dari penelitian ini adalah untuk mengkaji secara empiris bagaimana pengaruh sukuk (obligasi syariah) terhadap kinerja Bank Syariah di Indonesia. Penelitian ini diharapkan dapat menjelaskan bahwa adanya peningkatan kinerja Bank Syariah di Indonesia yaitu rasio likuiditas, profitabilitas dan sovabilitas dengan adanya dana sukuk.Action Plan dilakukan pada setiap strategi evaluasi dimulai dengan mendefinisikan serangkaian konsep teori, tingkat analisis yang relevan, dan indikator yang terukur. Variabel terikat dari penelitian ini adalah Return On Asset (ROA), Capital Adequancy Ratio (CAR) dan yang menjadi variabel bebas dari penelitian ini adalah Sukuk (Obligasi Syariah). ROA adalah rasio antara laba sebelum pajak terhadap rata-rata asset yang dimiliki bank pada satu periode, CAR adalah rasio kewajiban pemenuhan modal minimum yang harus dimiliki oleh bank.Model analisis data menggunakan regresi linier berganda (multiple linier regression method).
Ratna Sari Dewi, Ova Novi Irama Novi Irama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, Volume 4, pp 11-18; https://doi.org/10.31289/jab.v4i2.1513

Abstract:
Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis Alokasi Dana Desa berpengaruh terhadap Kemiskinan di Pemerintah Desa Provinsi Sumatera Utara menurut Kabupaten/Kota. Populasi penelitian sebanyak 81 pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/kota sejak tahun 2014 – 2016. Sampel yang dipilih dengan menggunkaan metode purposive sampling yaitu dengan kriteria yang dimiliki yaitu adanya data laporan APBDes dan tingkat kemiskinan pemerintah desa Provinsi Sumatera Utara menurut Kabupaten/Kota secara berturut-turut selama 3 tahun berjumlah 81 Kabupaten/Kota. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan uji regresi sederhana. Data diolah dengan menggunakan program SPSS 22. Hasil penelitian menunjukkan bahwa Alokasi Dana Desa berpengaruh positif secara signifikan. Kesimpulan hasil penelitian, alokasi dana desa yang merupakan salah satu pendapatan desa memiliki pengaruh dalam mengentaskan kemiskinan di pemerintah desa. Kata Kunci : Alokasi Dana Desa, Kemiskinan
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