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Contact Name
Vina Arnita
Contact Email
vinaarnita@dosen.pancabudi.ac.id
Phone
+6285261034705
Journal Mail Official
abj@pancabudi.ac.id
Editorial Address
Jl Gatot Subroto Km 4.5 Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Accounting and Business Journal
  • Accountingandbussinessjournal
  • Website
ISSN : -     EISSN : 27464431     DOI : -
The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting Information System Tax of Accounting Business and Management
Articles 31 Documents
ANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, TbkANALYSIS OF FINANCIAL PERFORMANCE PT. SALIM IVOMAS PRATAMA, Tbk Dwilita, Handriyani
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Financial performance is one measure or assessment of the success of a company's management. The measurement of financial performance assessment in this study uses financial ratio analysis. This study aims to assess the financial performance of PT.Salim Ivomas Pratama Tbk as seen from the ratio of debt to equity, debt to assets, total assets turn over, return on investment and return on equity. The analysis used is descriptive analysis to provide an overview and interpretation of research objects with existing reality. The research sample uses the financial statements for the period 2010 to 2016. The research results note that the analysis of the solvency ratio measured from Debt to Equity and debt to Asset is solvable (safe). The ratio of company activity measured based on the ratio of total asset turnover is still in the good category even though during the period 2010-2016 the total asset turnover of the company experienced fluctuations. While the profitability ratio measured by the ratio of return on investment and return on equity tends to decrease.
THE EFFECT OF THE CONTRIBUTION OF LOCAL TAXES, LOCAL ORIGINAL INCOME, REGIONAL LEVIES AND TAX REVENUE SHARING ON REGIONAL SPENDING WITH ECONOMIC GROWTH AS A MODERATING VARIABLE GOVERNMENT AND DISTRICT GOVERNMENT Asih, Surya
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of this study is to examine and determine the effect of local tax contributions, local ownsource revenues, regional user fees and tax revenue-sharing on regional spending with economic growth as a moderating variable. The approach in this study uses the associative approach Moderating Regression Analysis (MRA) where this study wants to test the influence of independent variables and test moderating variables. The target population in this study is the report on the realization of regional income of North Sumatra Province totaling 33 City Regencies. Data collection techniques using documentation studies from APBD reports. Data analysis techniques using multiple regression and moderating test. Multiple regression was performed to test simultaneously (F test) and partial (t test), while the moderating test used Residual test. simultaneously on Regional Expenditures. Partial test results can be proven that the Regional Tax Contribution significant effect on Regional Spending in North Sumatra Province. Locally-generated revenuesignificant effect on Regional Spending in North Sumatra Province. Regional Retribution significant effect on Regional Spending in North Sumatra Province. Tax Results no significant effect on Regional Spending in North Sumatra Province. The results of the moderating regression analysis (MRA) test can be concluded that economic growth is not a moderating variable that strengthens or weakens the relationship between Contribution of Regional Taxes, Regional Original Revenue, Regional Retribution and Tax Sharing on Regional Spending in the Province of North Sumatra
ONLINE WORD OF MOUTH ON INDONESIAN BEHAVIOUR IN MALAYSIAN HEALTHCARE SERVICES Khair, Hazmanan; Erlinda, Erlinda; Ladewi, Yuhanis
ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Purpose –The purpose of this study was to examine the effect of online word of mouth on the medical treatment of Indonesians in Malaysian hospitals. Design/methodology/approach – The analysis of 401 patients from Indonesia who had undergone medical treatment in Malaysian hospitals was done using SPSS. A convenience sampling technique was used in this study. A total of 401 questionnaires were distributed. Findings - the intensity and content of online word of mouth related to purchase behaviour, while valence of online word of mouth not related to purchase behaviour (rejected). Research limitations/implications – This research examined the concept of word of mouth communication and online word of mouth communication.. However, this study did not explore offline word of mouth or traditional word of mouth communication. Practical implications –The results indicate that the source from experts was not as the main information source. Hospital managers should be using another method to share hospital information through social media (online) Originality/value – This study will enable hospital managers should use the information technology sophisticated to promote their services and then using the comment of medical expert as a stimulation media.
ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES: EFFECTIVE OR NOT? Nurmadi, Ruswan; Novietta, Liza
ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Micro, Small and Medium Enterprises (MSMEs) in economies around the world are very large. It's easy to start a business because the capital needed is not as big as if you are doing a big business, making the number of micro, small and medium entrepreneurs increase every year. Micro, small and medium entrepreneurs have proven their ability to survive in the midst of a financial crisis. Still, there are fundamental problems faced, namely how can the business survive, develop or even excel in competition? Meanwhile, one of the requirements of a capital borrower such as banking is that the business must have financial reports in accordance with financial accounting standards set by regulators. This study uses a literature review to see whether the Financial Accounting Standards for Micro, Small and Medium Enterprises are effective enough based on existing phenomena.
ANALYSIS OF INFLUENCE OF HR, INCENTIVES AND SUPPORTING FACILITIES ACCRUAL BASED SAP IMPLEMENTATION OF THE GOVERNMENT NORTH SUMATERA PROVINCE Ramadhan, Puja Rizqy
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to analyze the effect of HR, Incentives and Supporting Facilities on accrual-based SAP implementation in the Provincial Government of North Sumatra. The type of research used is associative research / relationships. The population in this study amounted to 34 Regional Work Units in the Government of North Sumatra Province and the research sample numbered 102 which included the Financial Administration Officer, the Treasurer of Expenditure, and the Finance Staff. The data source of this research is primary data using a research instrument in the form of a questionnaire. The data collection method used is survey research. This study uses multiple linear regression analysis for statistical analysis and the regression model has been tested beforehand in the classical assumption test. The results showed that partially testing HR had a significant positive effect on the accrual-based SAP implementation, incentives have a significant positive effect on accrual-based SAP implementation, and supporting facilities have a significant negative effect on accrual-based SAP implementation. Simultaneous testing shows that HR, incentives, and supporting facilities significantly influence the accrual-based SAP implementation
THE INFLUENCE OF PROFESSIONALISM, COMPETENCY, AND WORK EXPERIENCE ON AUDIT QUALITY AT THE PUBLIC ACCOUNTANT OFFICE IN MEDAN CITY Fachruddin, Wan; Tjg, Yulia Syafriani
ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to examine and analyze the effect of professionalism, competence and work experience on audit quality. This study uses an associative approach. The population in this study were all auditors who work at the Public Accounting Firm (KAP) in Medan City with a sample of 50 auditors . The sampling technique in this study used a convenience sampling technique. Collecting data used in this study using a questionnaire. The data analysis technique was carried out by using multiple linear regression analysis. The results showed simultaneously and partially professionalism, competence and work experience had a significant effect on audit quality .
ANALYSIS OF APPLICATION OF PSAK NO. 24 ABOUT WORK BENEFITS IN PT. UKINDO BLANKAHAN ESTATE Yunus, Rusyda Nazhirah
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Employee benefits are rewards given to employees as payment for services that have been provided to companies in improving employee performance and employee loyalty to the company. Employee benefits are given on the basis of the company's obligations to fulfill the rights of workers. Employee benefits consist of short-term employee benefits, post-employment benefits, other long-term employee benefits and termination benefits. Employee benefits provided by the company are discussed and regulated in financial accounting standards, namely PSAK No. 24 regarding employee benefits. In PSAK No. 24 (revised 2013) described employee benefits provided by companies accompanied by recognition, measurement and disclosure of employee benefits to the financial statements. This research uses descriptive qualitative method, the source of data using primary and secondary data. This research was conducted directly by researchers through observation and interviews in order to obtain accurate data. This study aims to determine whether the recording of long-term employee benefits is in accordance with SFAS No. 24 in force. The results showed that the recognition and measurement of long-term employee benefits at PT. UKINDO Blankahan Estate is not in accordance with SFAS No. 24 (revised 2016) applicable and also do not know clearly the recognition and measurement of employee benefits applicable according to PSAK No. 24
ANALYSIS OF THE ABILITY OF ACCOUNTING STUDENTS TOWARDS MASTERY OF THE ENGLISH TERMINOLOGY OF ACCOUNTING: A CASE STUDY ON ACCOUNTING STUDENTS ON SEMESTER IV OF FACULTY OF SOSIAL SAINS UNIVERSITY OF PEMBANGUNAN PANCA BUDI Efrizah, Doni Efrizah
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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This research is about an analysis of the ability of Accounting students towards mastery of the English terminology of Accounting: a Case Study On Accounting Students on Semester IV of Faculty of Sosial Sains, University of Pembangunan Panca Budi. Many students feel difficult to understand and to master English for Accounting especially English terms in accounting hence this analysis is very important to do to see the lack of ability of the students in the mastery of the English terminology of Accounting as well as to improve the way to learn for students. The analysis is done using interview to students by answering questionnaire in Google Form. There are 119 respondents and they have different answers. This research used qualitative approach thus the result and discussion are in the form of description.
FACTORS AFFECTING THE NON PERFORMING LOAN Sari, Pipit Buana
ACCOUNTING AND BUSINESS JOURNAL Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

Credit is accounts receivable which represents the cash that delayed its acceptance, so the presence of bad credit is a factor that can make the weak condition of an institutional financial and non-financial. This study aims to determine the influence of factors internal and external to the Non-Performing Loan on PT. Bank Rakyat Indonesia Tbk. This study uses the method of descriptive qualitative. The study population is the debtor in the PT. Bank Rakyat Indonesia Tbk Branch Binjai as many as 172 people and take 6 people, customers, as the sample of the study. Researchers use interview techniques to gather research data. Then based on the results of the research can be concluded there is the influence of internal factors which causes bad credit in some the absence of a clear separation between the personal property and company. If viewed from the side of the externalities then factor the causes of the credit jammed the misuse of credit made by the customer to the business that they manage. So it can be said that there is an influence between the internal and external factors on bad credit on PT. Bank Rakyat Indonesia Tbk Cabang Binjai. If implementation and management of internal factors and external customers are less good then it will cause a reduction in revenue on the business customer so resulting in bad credit at PT. Bank Rakyat Indonesia, Tbk Branch of Binjai.
COMPARATIVE STUDY OF LAZISMU AND ACT PROMOTION METHODS IN MEDAN CITY Rianto, Hartato; Aseandi, Riski
ACCOUNTING AND BUSINESS JOURNAL Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract The purpose of this study was to compare the promotional methods applied by LAZISMU with ACT in Medan City. Analyzing the amount of costs used to carry out promotional activities, as well as the impact of the promotions carried out. This research is a qualitative research with descriptive analysis method. The data collection method in this study used indirect interviews using telephone lines to prevent transmission of COVID 19. The results of this study indicate that LAZISMU and ACT have different branding tendencies. This difference is because the two zakat management organizations have different positioning. LAZISMU is affiliated with a leading community organization in Indonesia, namely Muhammadiyah so that LAZISMU can mobilize all available resources within Muhammadiyah to support LAZSMU's performance. ACT, which is not affiliated with any mass organization, has more free space. ACT makes optimal use of all its resources so that it can get maximum results later. ACT makes humanitarian issues such as disasters a main brand in its marketing practices, while LAZISMU focuses more on routine humanitarian programs. The marketing method applied is to reduce the costs required for promotion. These two LAZs state that the marketing practices carried out so far have had quite a positive impact on the sustainability of LAZIS activities.

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