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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
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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 74 Documents
THE EFFECT OF RETURN ON ASSETS AND DEBT TO ASSETS RATIO ON TAX AVOIDANCE IN PLANTATION COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2016-2018 PERIOD Tia Novira Sucipto; Renika Hasibuan
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

For tax companies it is a burden that will reduce net income so that many companies are trying to find ways to minimize the tax burden that does not violate the law, commonly referred to as tax avoidance, this study aims to determine the effect of Return On Assets and Debt to Assets Ratio on avoidance. The sampling technique used was purposive sampling, the final sample size was 10 plantation companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis method used is multiple linear regression analysis of panel data using SPSS 24.00. Based on the research results, it shows that the Return on Assets and Debt to Assets Ratio have a significant effect on tax avoidance. It is recommended for further research if you want to follow up on Return On Assets, Debt to Assets Ratio and tax avoidance or with similar research topics can be expected to add other variables, such as variables of liquidity and company size. Management is expected to be able to manage all of its total assets and control interest expenses and minimize tax burdens each year so that the profit earned by the company increases every year.
THE ROLE OF E-FILING IN IMPROVING TAXPAYER COMPLIANCE IN INDONESIA Nur Aliah
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The advancement of technology has made people prefer a practical and easy. E-filing is one of the technological advances used by the Indonesian Directorate General of Taxes. The use of an online tax application is also carried out in order to improve Indonesia's ranking in the list of Ease of Doing Business (EODB) in the world with one of the indicators is the use of technology to shorten the bureaucracy and improve time and cost efficiency . The purpose of writing this scientific journal is to determine the role of using e-filing applications for taxpayer compliance in Indonesia. The research method used in this research is to use a qualitative descriptive method. The type of data in this study is qualitative data, where data is presented in the form of words that contain meaning in the form of data that is processed through interviews and explanations about e-filing. Data collection was carried out using interview methods and other source. The results of research conducted indicate that the use of e-filing is able to increase taxpayer compliance every year. In this case the government is expected to continue to develop the e-filing application and conduct socialization to various groups of people so that taxpayers become more about funding the use of e-filing applications in SPT reporting so that the taxpayer compliance targets are realized according to the target every year.
INVESTMENT IN FIXED ASSETS LISTED IN INDONESIA STOCK EXCHANGE Vina Arnita
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 discusses the analysis of fixed assets investment in PT. Adi Sarana Armada Tbk. The purpose of this study is to determine the extent to which management of fixed assets on the rate of return on investment on PT Adi Sarana Armada Tbk, through its activities the company began from the way the acquisition of fixed assets, depreciation method, and measure the rate of turnover of a fixed asset during its use and analysis the return on investment (ROI) to assess how efficient performance company in utilizing total assets to obtain profit. The research method used by the author is quantitative descriptive. The Data analyzed in the study is secondary data obtained from the financial report of PT. Adi Sarana Armada Tbk listed on Bursa efek Indonesia (BEI) of the year 2012 until the year 2014. The results of the research are the acquisition of fixed assets secured by the loan's long-term credit. Depreciation using the straight-line method to total assets fixed. The straight-line depreciation method produces a depreciation expense higher so the impact on profits Company. Where be aware of the profit that is produced by PT. Adi Sarana Armada Tbk experiences a significant decline as a result of too large the administrative burden that is largely dominated by the load of the depreciation of the vehicle. in rent. Then investment against fixed assets not in balance with the increasing sales in a sufficient amount so that the lead fixed asset turnover also decreased ditahun2014. Conditions-conditions it contributed negatively to the rate of return investments decreased in 2014 as compared in the year 2013.
THE EFFECT OF SOCIALIZATION, TAX EXAMINATION AND TAX COLLECTION ON PPH AT KPP PRATAMA MEDAN PETISAH Ayu Kurnia Sari; Hendra Saputra; Ulpa Ramadhani
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 carry out tax socialization activities, tax audits and tax collection actions to affect income tax revenue at KPP Pratama Medan Petisah. Tax outreach activities are measured by the number of socialization activities held by KPP Pratama Medan Petisah for individual taxpayers. Tax audits are measured from SKP, namely the number of SKPKB and SKPKBT issued by KPP Pratama Medan Petisah per month from 2015 to 2017. Income tax revenue is the amount of income tax installments of Article 25 individual taxpayers at KPP Pratama Medan Petisah and tax collection actions are measured based on the number of forced letters issued by KPP Pratama Medan Petisah per month from 2015 to 2017. This research uses quantitative data in the form of secondary data obtained from KPP Pratama Medan Petisah for the fiscal year 2015 to 2017. The data analysis technique used is linear regression. multiple. This study proves that the tax socialization, tax audit and tax collection activities together have an effect on income tax revenue at KPP Pratama Medan Petisah. Partial testing concludes that socialization and tax audit activities have a positive effect on income tax revenue at KPP Pratama Medan Petisah. Meanwhile, the tax collection action variable has no effect on income revenue at KPP Pratama Medan Petisah.
IS THE AUDIT PROCEDURE DETERMINING THE AMOUNT OF DETERMINING THE AUDIT FEE? Wan Fachruddin; Angelia Pribadi
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to test audit experience, work pressure on the amount of audit fee determination based on the regulation of the Indonesian Public Accountants Association (IAPI) management regulation number 2 of 2016. A total of 112 questionnaires were distributed to auditors in the city of Medan, but only 69 questionnaires were processed. some respondents did not fill out the questionnaire completely. Tests conducted in this study use multiple regression to prove the effect of work experience and time pressure on audit fees. The results of this study indicate that partially work experience has no significant effect on audit fees. The time pressure partially has a significant effect on audit fees.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM, AND ORGANIZATIONAL COMMITMENT TO PERFORMANCE AUDITORS IN PUBLIC ACCOUNTANT OFFICE IN MEDAN CITY Wan Fachruddin
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to examine and analyze the effect of independence on auditor performance, the effect of professionalism on auditor performance and the effect of organizational commitment on auditor performance. In this study the authors used an associative approach, the source of the data used was primary data. Data collection techniques used are by distributing questionnaires/questionnaires to 47 auditors who work at the Public Accountant Office in the City of Medan. The sampling technique used in this study is saturated sampling. Data analysis techniques used in this study were descriptive statistical tests, multiple regression analysis, classic assumption tests, hypothesis testing and coefficient of determination tests. The results of this study indicate that 1) Independence has no effect on Auditor Performance, 2) Professionalism has a significant effect on Auditor Performance, 3) Organizational Commitment has a significant effect on Auditor Performance. 4) Independence, Professionalism and Organizational Commitment simultaneously influence the Auditor's Performance.
THE INFLUENCE OF THE PERCEPTION OF USEFULNESS, PERCEIVED EASE OF USE, AND SATISFACTION OF THE MANDATORY TAX ON THE USE OF E-FILING FOR INDIVIDUAL TAXPAYERS Junawan junawan
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This research aims to determine how much influence perception of usefulness, perception of ease of use, and taxpayer satisfaction of the use of e-filling on employees of PT. Accentuates Medan. This research is associative research. The type of data used is the primary data obtained by distributing questionnaires to respondents on employees of PT. Accentuates Medan who has used e-filling of 50 respondents. Data collection techniques in this study are through questionnaires and observations. The author uses multiple linear analysis techniques with SPSS IBM software to process the data, first to test the data. The result of the research shows that the perception of usefulness has a positive and significant effect on the use of e-filling. Perceived ease of use has no positive and significant effect on the use of e-filling, and perception of user satisfaction has a positive and significant effect on the use of e-filling. However, perceptions of usability, perception of ease of use and user satisfaction simultaneously have a positive and significant influence on the use of e-filling.
THE IMPACT OF PREMIUM INCOME ON ASSET GROWTH: A CASE OF INDONESIA SHARIA INSURANCE Warsani Purnama Sari; Dhian Rosalina; Isnaniah Laili KS
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 evaluate the premium income rate on asset growth of Sharia Insurance companies that registered in the Indonesian Financial Services Authority. The type of research used in this study is comparative causal method. The sample used are 20 sharia insurance companies with the criteria of sharia insurance companies that are actively operating for the last three years. The results of this study indicated that the level of premium income positively and significantly affect the growth of sharia insurance asset growth. This acpect predictly change the consumer behaviour of takaful sharia insurance on how they allocate their fund. This study is concerned with the level of premium income that affects the growth of Sharia Insurance assets in Indonesia.
INVESTIGATE THE IMPACT OF STRATEGY FLEXIBILITY ON PRODUCT INNOVATION: A LITERATURE REVIEW Ardin Dolok Saribu
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

In the current era of globalization, companies are required to be responsive to technological developments and economic progress in order to be able to face increasingly fierce competition. One way that can be done to deal with this problem is to innovate on products to produce products with superior quality in an effort to manage the business. This success can be achieved by implementing strategies in product innovation activities. By innovating products, the company's chances of getting new customers will be even greater and sales will increase
EFFECT OF WORK COMPLEXITY AND COMPLIANCE PRESSURE ON AUDITOR PERFORMANCE IN HOSPITALITY SERVICE COMPANIES IN THE CITY OF MEDAN Dwi Saraswati
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

This study aims to determine the effect of work complexity and compliance pressure on auditor performance in hotel service companies in the city of Medan. The population is auditor employees in the city of Medan. Samples taken were auditor employees at a five-star hotel in the city of Medan. The sampling criteria for auditor staff who were respondents in this study were work experience in FDA of at least one year. The data analysis technique used is the test instrument and multiple linear regression analysis. From the results of multiple linear regression analysis, the Work complexity variable hurts auditor performance. The results of testing the first hypothesis have a negative coefficient of -0.058 with a significance of 0.395 which means that the variable work complexity does not affect the auditor's performance, the second hypothesis states that compliance pressure hurts auditor performance. The analysis shows that the obedience pressure variable has a positive coefficient of 0.033 and a significance value of 0.612 so it is said to reject the second hypothesis. And the value of Adjusted R Square of 0.843 which means that amounted to 84.3% variable auditor performance can be explained by the variable complexity of the work and pressure obedience