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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Jurnal Ekonomi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Aditya Amanda Pane
Universitas Medan Area
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KECURANGAN: SURVEI PADA PEMPROV SUMATERA UTARA Aditya Amanda Pane
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1812

Abstract

Pemerintah terus berupaya untuk mewujudkan tata kelola pemerintahan yang baik (Good Governance) guna mewujudkan kualitas pelayanan publik yang baik, pemerataan pembangunan dan kemandirian manajemen daerah tercapai dengan upaya perbaikan di berbagai lini manajemen. Penerapan Sistem Pengendalian Internal Pemerintah yang diatur dalam PP No. 60 Tahun 2008  menjadi salah satu upaya yang dilakukan pemerintah untuk meningkatkan kinerja pemerintahan. Dengan diterapkannya sistem pengendalian internal ini diharapkan dapat mengurangi segala penyelewengan dan kecurangan yang mungkin terjadi untuk menunjang efektivitas kerja pemerintah dalam pencapaian tujuannya.Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh penerapan Sistem Pengendalian Internal Pemerintah terhadap perilaku kecurangan. Penelitian dilakukan dengan metode survei pada SKPD Pemerintah Provinsi Sumatera Utara dan dilakukan analisis dengan pengujian statistik dengan analisis regresi.Hasil penelitian ini menunjukkan bahwa penerapan Sistem Pengendalian Internal Pemerintah dan berpengaruh signifikan terhadap perilaku kecurangan.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 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.
The Determinants of Effectiveness Online Learning Media: A Case Study In Accounting Study Program at Universitas Medan Area Aditya Amanda Pane; T. Alvi Syahri Mahzura; Rana Fathinah Ananda; Sari Nuzullina Rahmadhani; Atika Rizki
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.38102

Abstract

This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' emotional intelligence
Predicting Financial Distress on Transportation Company Before and Under Pandemic Covid-19 in Indonesia Aditya Amanda Pane; Sari Nuzullina Rahmadhani; Hasbiana Dalimunthe
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Covid-19 pandemic that hit Indonesia had an impact on various lines, including the transportation sector. The social restriction policy as an effort to break the chain of virus spread has the effect of decreasing the ability of transportation companies to maintain their sales. This study aims to determine the tendency of financial distress on transportation companies before and during Covid-19 pandemic. The population in this study are transportation companies listed on Indonesia Stock Exchange. The sampling method used in this research is purposive sampling. With the selected company criterias are people transportation company and the transportation companies have all the data needed in this research. There are 7 transportation companies with quarterly financial report data for 2019-2021. The total data used in this study were each 35 datas before and 35 datas during Covid-19 pandemic. The research method used is Cox Stuart Analysis for Trends to find out trends in the financial distress value. From the research conducted, the results show that 69% of the data shows that companies experienced financial distress before Covid-19 pandemic to 83% experienced financial distress during Covid-19 pandemic, while companies that did not experience financial distress experienced a decrease from 26% before Covid-19 pandemic to 14% during Covid-19 pandemic. The results of the Cox Stuart test show that there is a tendency to decrease the value of altman z-score that indicate an increase in financial distress from 7 transportation companies listed on the IDX before and during Covid-19 pandemic.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KECURANGAN: SURVEI PADA PEMPROV SUMATERA UTARA Aditya Amanda Pane
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1812

Abstract

Pemerintah terus berupaya untuk mewujudkan tata kelola pemerintahan yang baik (Good Governance) guna mewujudkan kualitas pelayanan publik yang baik, pemerataan pembangunan dan kemandirian manajemen daerah tercapai dengan upaya perbaikan di berbagai lini manajemen. Penerapan Sistem Pengendalian Internal Pemerintah yang diatur dalam PP No. 60 Tahun 2008  menjadi salah satu upaya yang dilakukan pemerintah untuk meningkatkan kinerja pemerintahan. Dengan diterapkannya sistem pengendalian internal ini diharapkan dapat mengurangi segala penyelewengan dan kecurangan yang mungkin terjadi untuk menunjang efektivitas kerja pemerintah dalam pencapaian tujuannya.Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh penerapan Sistem Pengendalian Internal Pemerintah terhadap perilaku kecurangan. Penelitian dilakukan dengan metode survei pada SKPD Pemerintah Provinsi Sumatera Utara dan dilakukan analisis dengan pengujian statistik dengan analisis regresi.Hasil penelitian ini menunjukkan bahwa penerapan Sistem Pengendalian Internal Pemerintah dan berpengaruh signifikan terhadap perilaku kecurangan.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 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.
ESTIMATED VALUE AND RENT COST ON CUSTOMER'S DECISION MAKING IN USING GOLD PAWN Aditya Amanda Pane; Devi Ayu Putri; Sucitra Dewi; Iqbal Nur Hidayat
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the amount of estimated value and rent costs on customer decision making in using gold pawn products at PT Bank Syariah Indonesia, Tbk. The population in this study were customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Branch, namely 355 people. Determination of the number of samples based on Herry King's nomograph with a significance level of 5%, then the number of samples selected was 177 respondents. The analysis technique used in this study is Multiple Linear Regression Analysis. The results of the study show that the estimated value has a positive significant effect on customer decision making in using pawn products. Meanwhile, the rent cost does not have a negative significant effect on customer decision making in using pawn products. Simultaneously, the estimated value and rent costs have a significant effect on customer decision making in using pawn products.
Financial Statement Analysis as a Tool to Measure Financial Health in PT Argo Pantes Tbk and PT Berlina Tbk Muhammad Febri Adiaksal; Aditya Amanda Pane; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.395 KB) | DOI: 10.31289/jbi.v1i2.1416

Abstract

The purpose of this study was to determine the level of Financial Health in PT. Argo Pantes Tbk and PT. Berlina Tbk is listed on the Indonesia Stock Exchange (IDX). Data analysis techniques are carried out using descriptive use, namely by collecting data from the company's financial statements, calculating financial data using financial ratios, analyzing financial ratios and drawing conclusions. Based on the liquidity ratio of PT. Argo Pantes Tbk and PT. Berlina Tbk experienced a decline, where the decline in liquidity ratio occurred due to the large amount of the company's current debt compared to current assets owned by the company, based on the profitability ratio of PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk's decline occurred due to the company's declining profits, based on the solvency ratio of PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk experienced an increase, this happened due to the increase in company debt every year which was not followed by company assets, and based on the ratio of activity at PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk's decline occurred due to the increase in the amount of uncollectible funds.
Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019 Iqbal Iqbal; Desy Astrid Anindya; Aditya Amanda Pane
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1346.365 KB) | DOI: 10.31289/jbi.v1i1.1063

Abstract

This study aims to determine whether capital intensity, sales growth, and institutional ownership have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population in this study were 120 manufacturing companies. This study uses purposive sampling as a sampling technique with certain criteria, and obtained a sample of 29 manufacturing companies. The type of data used is quantitative data with secondary data sources. The data collection method used is the documentation method. The analytical technique used in this study is descriptive analysis, classical assumptions, multiple linear regression, and hypothesis testing with the help of SPSS Version 25 software. The independent variables used in this study are capital intensity, sales growth, and institutional ownership. The dependent variable used in this study is tax avoidance. The results of the study show that partially, the capital intensity variable has a significant negative effect on tax avoidance, the sales growth variable has a positive and significant effect on tax avoidance, and the institutional ownership variable has a positive and significant effect on tax avoidance, and simultaneously shows that all independent variables have a positive effect and significant to the dependent variable.
Co-Authors Atika Rizki Desy Astrid Anindya Devi Ayu Putri Hasbiana Dalimunthe Iqbal Iqbal Iqbal Nur Hidayat Muhammad Febri Adiaksal Rana Fathinah Ananda sari nuzullina rahmadhani Sucitra Dewi T. Alvi Syahri Mahzura Warsani Purnama Sari