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INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 8, No 1 (2022): Mei 2022" : 8 Documents clear
The Role of Queueing Discipline and Reneging in The Nigerian Banking Industry Amaihian Augusta; Ogunnaike Olaleke; Mercy Ogbari; Olokundun Maxwell
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.7117

Abstract

Queue discipline is a significant predictor of the effects of queuing efficiency on customer reneging in the queue system. The kind of queuing discipline adopted by a firm if not favourable to customers could discourage present customers from switching from one bank to the other where there will be less queues and better service delivery. This has been supported by Previous academic research observed that the kind of queue discipline adopted by a firm will greatly influence the waiting time for some set of customers. Also, find out that if a customer is aware that an organization employs the last in first out queue discipline most customers will refuse to arrive in a queue system early and this will in turn affect the behaviour of customers to the organization and also the outcome of the queue itself, as arriving customers are constantly receiving service correspondingly. It becomes important to ascertain in the Nigeria commercial bank  environment the influence of’ queueing discipline on customers reneging in queuing system . This research adopted Quantitative approach for the survey in the study. The sampling techniques used for this study is simple random sampling techniques . A total of 400 copies of the questionnaire were distributed to the university students who are clients of the four (4) commercial banks, but only 384 (384) were returned and determined to be usable for the analysis. The following descriptive and inferential statistical techniques were used: The data received from the distributed questionnaire was analyzed using Multiple Regression. Based on these findings and gaps it was recommended that Bank management should adopt a kind of queueing discipline that is free and fair to all customers such as the first in first out queueing discipline. Banks should also  be able to adopt the use of a computerized reservation system that will also handle problems resulting from customers overbooking their service and also find ways to encourage customers to visit their banking hall during off peak period.
Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.
Pengembangan Model Manajemen Kinerja Pemerintah Berbasis Balanced Scorecard (Study Kasus Pemerintah Desa Mendana Raya) Muhammad Rijalul Hadi; Saipul Arni Muhsyaf; Baiq. Rosiyda Dwi Astuti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.6008

Abstract

This article aims to build a government performance management model in Mendana Raya Village. In this study, the researcher used agency theory, which in general this theory provides a disclosure. This research uses Mixed Method Research with data collection techniques in the form of interviews and questionnaires, all of which are processed using Analytical Network Process techniques with the help of Super Decicion software. The results showed that the internal business perspective became the first priority followed by the customer perspective which became the second priority, then growth and learning became the third priority and finally the financial perspective became the fourth priority. Each strategy contained in the four perspectives is interrelated and contributes to each other. The results of this strategic priority measurement are expected to be a reference for the Mendana Raya Village government in achieving its goals.
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan Hadiah Fitriyah; Rihlatus Saidah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5837

Abstract

This study aims to determine the role of corporate social responsibility (CSR) in moderating the effect of environmental performance on company performance. The research population includes all Manufacturing Companies listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling. The sample data taken are industrial consumer goods sector companies listed on the Indonesia Stock Exchange. The data analysis method used is partial least square (PLS) software. The results showed that environmental performance had an effect on company performance and corporate social responsibility was not able to moderate the influence of environmental performance on company performance. This is what provides an explanation that environmental performance is able to affect the company's performance as evidenced by the financial value with a higher rate of return and if the company does not have conflict issues regarding the environment, the company with EBBAs carries out its business operations, this proves that in the future environmental performance will provide influence on company performance.
Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
Corporate Social Responsibility (CSR), Organisational Support and Employee Engagement:Case Study Approach Olawale O. Olabode; Felix Chidozie
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.7092

Abstract

Corporate social responsibility is how committed an organisation is in order to contribute to sustainable economic development by working with all stakeholders to improve quality of life. Today, every society expects a lot from companies to be socially responsible of providing developmental services to the community it operates (i.e., in local palace, ‘giving back to the society’). Many organisations are not practicing it and unwittingly toying with their reputation and probably their bottom line (social, environmental and economic performance). In lieu of this, this study assesses Corporate Social Responsibility (CSR), organisational support and employee engagement: Adopting Department of Petroleum Resources (DPR), Akure as case study. This study uses primary sources of data through a questionnaire. Twenty-five (25) questionnaire is administered to employees of DPR Akure through a purposive sampling method. However, only 11 questionnaire is correctly filled and returned, which represents 44% response rate, while remaining 14 represents 56%. This low percentage recorded reveals that DPR Akure is an annex of the corporation with few number of employees. Both descriptive statistics (tables, frequencies, percentages) and one-sample ‘t’ test for means statistics are used to analyse the collected data. Recall, n<30. The result, t = 1.51 shows relationship between CSR, organisational support and employee engagement. The paper recommends that organisations should review their CSR policy bi-annually in accordance with best international standard practice on how to promote relationship between stakeholders and to adopt best strategy on how to reduce menace – environmental pollution caused by activities of corporation on immediate employees and society at large
Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan Warsani Purnama Sari; Yusnaini Yusnaini; Isnaniah Laili Khatmi Safitri; Dhian Rosalina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5879

Abstract

This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.

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