Jurnal Akuntansi Bisnis dan Publik
Jurnal Akuntansi Bisnis dan Publik adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Akuntansi. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang Manajemen untuk mengirimkan naskah yang akan dipertimbangkan publikasinya secara luas untuk kepentingan pengembangan ilmu pengetahuan.
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<![CDATA[ANALISIS KINERJA KEUANGAN DAERAH BERBASIS RASIO PADA PEMERINTAH KABUPATEN DAN KOTA SUMATERA UTARA ( STUDI KASUS MEBIDANGROKAT) ]]>
<![CDATA[Oktarini Khamilah Siregar]]>;
<![CDATA[Fitri Yani Panggabean]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Local governments are very important to evaluate the budget realization report, with the aim of being able to measure the financial performance of the local government each period, so that the Government is encouraged to improve its performance the following year. The government of Regency and city in North Sumatra in the case of Mebidangrokat showed that the ratio of regional financial independence is very significant in increasing the ratio of regional expenditure to PDRB. Local governments should be able to conduct regional financial management planning with the 3E program, as each region has a different geographical, cultural and culture form so that the government's goal in regional financial management is on target.]]>
<![CDATA[TRANSAKSI VALAS DALAM PERSPEKTIF KONVENSIONAL DAN SYARIAH ]]>
<![CDATA[Hernawaty Hernawaty]]>;
<![CDATA[Heriyati Chrisna]]>;
<![CDATA[Noviani Noviani]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk menelusuri dasar hukum transaksi valas syariah, mekanisme transaksinya agar terhindar dari riba dan kelebihan transaksi valas syariah dibandingkan konvensional. Diharapkan penelitian ini menjadi masukan untuk para pelaku transaksi valas agar menjadi bahan pertimbangan sebelum melakukannya. Penelitian ini dilakukan dengan mengkaji beberapa literatur dan sumber-sumber informasi terkait untuk dibahas. Yang menjadi pertanyaan penelitian disini adalah bagaimana hukum transaksi valas menurut Islam. Bagaimana mekanisme pelaksanaannya agar terhindar dari riba. Apa yang menjadi kelebihan transaksi valas secara syariah dibandingkan dengan konvensional. Kesimpulan dari penelitian ini didapat bahwa transaksi valas secara syariah diperbolehkan hanya untuk transaksi spot saja yang disertai underlying karena pelaksanaannya tunai (maksimal 2 hari). Dasar hukumnya ada pada Al Qur’an surah Al Baqarah ayat 275, Hadist, dan Ijma. Adapun mekanisme pelaksanaannya harus memenuhi rukun dan syarat. Rukunnya terdiri dari adanya penjual dan pembeli (aqidain), uang/harta dan barang yang dibeli (ma’qud alaih) serta adanya lafaz (ijab dan qabul). Sedangkan syarat sah transaksi valas secara syariah adalah pertukaran tersebut harus dilakukan secara tunai, kemudian harus dihindari jual beli bersyarat, serta tidak dibenarkan menjual barang yang belum dilunasi atau dengan kata lain tidak dibenarkan jual beli tanpa hak pemilikian (bai’ al-Fudhuli). Kelebihan transaksi valas secara syariah dapat dilihat dari ketentuannya yang mengharuskan tunai dan memiliki underlying sehingga dapat meminimalkan risiko.]]>
<![CDATA[POTENSI KEBANGKRUTAN HARGA SAHAM MELALUI METODE ALTMAN Z – SCORE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Saraswati, Dwi]]>;
<![CDATA[Harahap, Ardhansyah Putra]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh potensi kebangkrutan dengan menggunakan metode AltmanZ-score terhadap harga saham perusahaan manufaktur sektor industri dasar kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan menggunakan pendekatan kuantitatif yaitu penelitian yang kemudian diolah dan dianalisis untuk mengambil kesimpulan. Populasi penelitian ini adalah perusahaan manufaktur yanag terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Dalam Penelitian ini, sampel yang diambil adalah perusahan sektor industri dasar kimia yang terdaftar di BEI hingga tahun 2018 yang berjumlah 66 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil regresi linier serderhana menyatakan bahwa pengaruh potensi kebangkrutan Altman Z-Score terhadap harga saham adalah sebesar 752,805 dengan thitungsebesar 3,947.lebih besar dari nilai ttabel 1,983 Hal ini berarti bahwa Potensi kebangkrutan yang dilihat melalui nilai Z-Score mempunyai peran dalam meningkatkan harga saham perusahaan. Nilai R menunjukkan sebesar 0,367 yang berarti bahwa hubungan kedua variabel relatif lemah sebesar 36,7%. Sedangkan Nilai adjusted R Square yang didapat dari uji determinasi sebesar 0,135 menunjukkan bahwa variabel X (Z-Score) menjelaskan variabel Y (Harga Saham) hanya sebesar 13,5% selebihnya dijelaskan oleh faktor lain yang tidak diteliti dalam model regresi ini.]]>
<![CDATA[PENGARUH SALES PROMOTION DAN PERSONAL SELLING TERHADAP VOLUME PENJUALAN SEPEDA MOTOR YAMAHA ]]>
<![CDATA[Aulia, Aulia]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Sebagai salah satu teknik pemasaran, promosi merupakan unsur penting yang dapat mempengaruhi konsumen untuk menciptakan permintaan ulang terhadap produk yang sudah ada maupun memperkenalkan produk baru agar dapat diterima oleh masyarakat atau calon konsumen. Promosi Penjualan merupakan sebagai bentuk persuasi langsung melalui penggunaan berbagai insentif yang dapat diatur untuk merangsang pembelian produk dengan segera atau meningkatkan jumlah barang yang dibeli konsumen. Melalui promosi penjualan perusahaan dapat menarik konsumen baru, mendorong konsumen untuk membeli dalam jumlah yang besar, menyerang aktifitas promosi pesaing, meningkatkan impulse buying, atau mengupayakan kerja sama yang lebih erat dengan pengecer. Personal selling (penjualan perorangan) merupakan alat yang paling efektif biaya pada tahap proses pembelian lebih lanjut terutama dalam membangun preferensi, keyakinan, tindakan pembeli Pendekatan penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif Sampel yang digunakan pada penelitian ini adalah volume penjualan, biaya promosi dan jumlah SDM marketing dari tahun 2017 sampai dengan tahun 2019 per-bulan nya sehingga terdapat total 36 sampel.. Penelitian ini dilakukan secara langsung oleh peneliti melalui observasi dan wawancara agar memperoleh data yang akurat. Hasil dari penelitian ini ialah Adanya pengaruh sales promotion dalam peningkatan volume penjualan pada PT Alfa Scorpii, Adanya pengaruh peningkatan SDM dalam personal selling secara signifikan terhadap volume penjualan pada PT Alfa Scorpii, dan Adanya pengaruh sales promotion dan personal selling dalam peningkatan volume penjualan baik secara parsial maupun simultan.]]>
<![CDATA[ANALISIS APLIKASI DAN PENERAPAN MATEMATIKA PADA ILMU EKONOMI FUNGSI PERMINTAAN DAN PENAWARAN ]]>
<![CDATA[Br. Barus, Mika Debora]]>;
<![CDATA[Azzahra, An Suci]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[Mathematics is an abstract science whose reasoning is made as real. Mathematics is also the parent of other branches of science, especially in the field of Economics. Economic problems are very complex, this is due to the relationship between economic variables in the real world. It becomes a phenomenon to build an idea on the economic model by simplifying it based on mathematical science. The demand and supply function is one of the economic phenomena simplified into a mathematical economic model, namely by selecting two economic variables, namely the price variable and the variable number of goods a product is asked for by consumers or those offered by producers. To find out the mathematical relationship on the concept of economics, especially demand and supply is the purpose of this study. The method used in this research is exploratory. Research results obtained: (1) The relationship of demand and supply functions is built based on mathematical ideas by looking at variables based on the concept of linear functions, (2) demand and supply problems as well as market equilibrium of two kinds of products can also be built based on the mathematical concept of a two-variable linear equation system and the solution is built by the method of elimination, substitution, matrix, and graphics.]]>
<![CDATA[PENGARUH RETURN ON ASSET, FINANCIAL LEVERAGE, DAN TRADING VOLUME TERHADAP INITIAL RETURN ]]>
<![CDATA[Sari, Meigia Nidya]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[The research on the stock market and its returns has always been a hot topic to be discussed in a lot of financial literacy. The high investors interest in placing their capital in the stock market is a driving factor for these studies to be carried out continuously because it involves the interests of many people, especially for investors in obtaining profits and also for companies in developing the value of the company. Initial Return is the profit received by investors or shareholders who come from the difference price between the initial price of a stock purchased and the price of shares sold on the secondary market. Initial return can be influenced by many things such as return on assets, financial leverage, and trading volume, which will be analyzed for the effect on initial return in this research. There are 130 companies listed on the Indonesia Stock Exchange that were sampled in this research. Data collection techniques using census or saturated samples. Data were analyzed using multiple linear regression methods. Based on the results of data analysis, return on assets has no positive effect on Initial Return, while financial leverage has a positive effect on initial return, and trading volume has a negative effect on initial return. While these three variables together affecting initial return until 27,2%, and 72,8% affected by another variables.]]>
<![CDATA[ANALISIS SISTEM DAN PROSEDUR KREDIT KEPEMILIKAN RUMAH (KPR) DENGAN AKAD PEMBIAYAAN MURABAHAH PADA PT. BANK BRI SYARIAH CABANG MEDAN ]]>
<![CDATA[Heriyati Chrisna]]>;
<![CDATA[Agita Karin]]>;
<![CDATA[Hasrul Azwar Hasibuan]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This study aims to determine how the system and procedures for giving home ownership loans (KPR) at PT. Bank BRI Syariah Medan Branch, and To find out whether home ownership loans (KPR) at PT. Medan Branch BRI Syariah Bank has / has not been in accordance with murabahah financing agreement with MUI DSN Fatwa No.04 / DSN-MUI / IV / 2000. This research method uses a qualitative descriptive approach which is a way to understand the related phenomena by providing a detailed understanding of the phenomenon. This study only analyzes the system and procedures for mortgage loans with murabahah financing contracts and is completed by conducting interviews directly with five (5) employees in the Account Officer PT. Bank BRI Syariah Medan Branch regarding the System and Procedure for implementing Home Ownership Loan to strengthen the results of the research. The results of this study indicate that the system and procedures for home ownership loans with murabahah financing contracts at PT. Bank BRI Syariah Medan Branch, gave a decision to evaluate the application for home ownership loans with the 5C principle as a basis for consideration. The next stage is, the procedure for KPR financing, analysis of KPR applications, approval of KPR financing applications, disbursement of KPR financing applications, and monitoring of repayment of KPR financing for which all KPR systems and procedures have been arranged and are in accordance with MUI DSN Fatwa No.04 / DSN- MUI / IV / 2000.]]>
<![CDATA[ANALISIS EFISIENSI DAN EFEKTIVITAS PEMANFAATAN DANA BELANJA DAERAH DI UPT BALAI LATIHAN KERJA DELI SERDANG ]]>
<![CDATA[Fitri Yani Panggabean]]>;
<![CDATA[Oktarini Khamilah Siregar]]>;
<![CDATA[Abdul Aziz Suendar Nasution]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This study aims to determine how much the level of expenditure and the level of efficiency used by Deli Serdang Technical Implementation Unit in 2015-2017. The research method uses descriptive research. The type of data used is qualitative data. The data source of this research is the target and the realization of APBN funds in the year 2015-2017 obtained from the Deli Serdang Technical Training Center. This study uses descriptive data analysis techniques that begin by collecting information through interviews, data reduction, data presentation and at the end of making by concluding. The place of research was carried out at the Deli Serdang Technical Training Center. The study period starts from January 2019 until completion. The data of this study are secondary data. The analysis shows the level of efficiency seen in 2015 that is 86.57% and in 2016 decreased by 88.69% then in 2017 decreased by 89.25% seen from the percentage level shows the criteria are quite efficient by increasing the percentage level shows increasingly efficient. And the level of importance shows that it has been effectively seen in 2015 by 97.22% and in 2016 decreased by 93.50% then in 2017 it increased by 97.31% seen from the percentage level indicating the effective criteria. Because the greater the percentage shows more effective.]]>
<![CDATA[PREKDISI PERTUMBUHAN LABA DALAM RASIO KEUANGAN PADA PT JAPFA COMFEED TBK ]]>
<![CDATA[Vina Arnita]]>;
<![CDATA[Aulia Aulia]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.]]>
<![CDATA[PENGARUH CAPITAL ADEQUASY RATIO , NON PERFORMANCE FINANCE AND THIRD PARTY FUNDS TERHADAP FINANCING DISTRIBUTION PADA PT. BPRS AMANAH INSAN CITA MEDAN ]]>
<![CDATA[Mulkanuddin Ritonga]]>
<![CDATA[ Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN PANCA BUDI ]]>
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<![CDATA[PT. BANK PERKREDITAN RAKYAT SYARIAH [BPRS] AMANAH INSAN CITA MEDAN is a Company which takes operation focuses on micro banking business and specially based on Islamic principles. Along with the grouth of the Company that’s PT.BPRS Amanah Insan Cita Medan has outstanding financing conditions and also has growing assets rapidly over time. And particulary case about terms of devepment financing out standing so there are some factors related to effect of funding distribution. There fore it is necessary to make test about whether internal factor include Third Party Funds, Capital Adequacy ratio and Non Performance Finance are significantly effects to Funding Distribution. Based on the research which used significant level of 5 % so Third Party Funds has partially positive and get significant level to Financing Distribution for PT. BPRS Amanah Insan Cita Medan. The Capital Adequasy Ratio get partially negative and not significant of Financing Distribution. Non Performing Finance get partially negative, not significant for Financing Distribution. But get level simultaneously for Third Party Funds , Capital Adequacy Ratio , and Non Performing Finance.]]>
