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Contact Name
Suginam
Contact Email
suginam.icha@gmail.com
Phone
+6281310830345
Journal Mail Official
faiziqameira@gmail.com
Editorial Address
Jalan sisingamangaraja No 338 Medan, Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
Journal of Trends Economics and Accounting Research
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Articles 145 Documents
Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Asuransi di Indonesia Helsa Titania Lestari; Debbi Chyntia Ovami
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine the effect of corporate governance (institutional ownership, the proportion of independent commissioners and board of directors) on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019. The research method used by researchers is quantitative methods. The research population is all insurance sub-sectors listed on the Indonesia Stock Exchange in 2017-2019 as many as 16 companies. The research sample consists of 14 companies with annual reports for 3 years, namely from 2017-2019 with a total of 42 samples in the form of an annual report. The results show that partially institutional ownership has a positive and insignificant effect on insurance companies listed on the Indonesia Stock Exchange in 2017-2019, the proportion of independent commissioners partially has a significant negative effect on insurance companies listed on the Indonesia Stock Exchange 2017-2019 while the board of directors has a negative effect. insignificant for insurance companies listed on the Indonesia Stock Exchange in 2017-2019. Simultaneously, corporate governance (institutional ownership, proportion of independent commissioners and board of directors) has a significant effect on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019.
Penerapan Akuntansi Lingkungan Pada Perusahaan Industri di Kecamatan Tanjung Morawa Indra Sukma Ramadhani; Ratna Sari Dewi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This study aims to determine and describe the state of the industrial company in Tanjung Morawa both in accounting and in the environment. This research uses literary research by looking at previous research with the available facts and then drawing conclusions. Using data collection techniques in this study, namely the study of documentation and qualitative descriptive data analysis techniques. The results of this study indicate that several industrial companies in Tanjung Morawa have implemented environmental accounting in their financial statements and based on the documentation that has been collected that largescale companies have recorded according to the standards. Only small companies and small industries do not apply environmental accounting
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran dengan Konsep Value For Money Padarsud Djoelham Binjai Yuni Shara; Debbi Chyntia Ovami; Rindhira Humairah
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The objective of this research was to determine (1) The Effect of Accountability on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (2) The Effect of Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (3) The Effect of Accountability and Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital. This research design was to use quantitative methods. The sample was selected through a purposive sampling method, namely 69 employees at Djeolham Binjai Regional Hospital. The data collection technique used a questionnaire. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that (1) Accountability had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Hospital, (2) Transparency had no significant effect on budget performance with the concept of value for money. at Djoelham Binjai Hospital, (3) Simultaneously accountability and transparency had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Regional Hospital.
Pengaruh Profesionalisme,Akuntanbilitas, Kompetensi, Independensi Auditor, dan Due Profesional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Medan Desi Wulan Sari; Shita Tiara
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The purpose of this study was to determine the effect of Professionalism, Accountability, Competence, Auditor Independence, and Due Professional Care on Audit Quality. Data collection was carried out by distributing questionnaires whose validity and reliability had been tested. This research was conducted at 18 public accounting firms in Medan. The number of samples was 66 auditors with purposive sampling technique. The results showed that partially professionalism has a significant effect on audit quality at the accounting firm in Medan. Accountability has a significant effect on audit quality at the accounting firm in Medan. Competence has a significant influence on audit quality at the accounting firm in Medan. Auditor independence has no significant effect on audit quality at the accounting firm in Medan. Due professional care has a significant influence on audit quality at the accounting firm in Medan. The results also show that simultaneously professionalism, accountability, competence, auditor independence, due professional care simultaneously have a significant influence on audit quality at the accounting firm in Medan.
Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan Elvita Hirani; Alistraja Dison Silalahi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.
Entrepreneurial Motivation of Islamic Young Generation Jihan Miranda; Marlya Fatira AK; Muhammad Zuhirsyan
Journal of Trends Economics and Accounting Research Vol 1 No 2 (2020): December 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

This article describes the motivation to be entrepreneurial in the younger generation of Muslims studying at the Medan State Polytechnic campus. Sources of data in this study are primary data sources obtained from questionnaires distributed to students of the Medan State Polytechnic Accounting Department via a google form. The type of data in this study is quantitative, qualitative data using a Likert scale. The data collection technique used a questionnaire, which was distributed to 204 respondents. The data analysis technique used linear regression analysis, correlation coefficient, and partial test (t statistical test). The results of this study indicate that the entrepreneurial motivation of the younger generation of Muslims who are currently undergoing education at campus significantly affects their entrepreneurial activities. Students are motivated by enthusiasm, creativity, and innovation, dare to take risks, and will be interested in doing entrepreneurial activities during their study period on campus.
Pengaruh PDRB dan Tingkat Pengangguran Terhadap Kemiskinan di Sumatera Utara Periode 2005-2019 Dwitya Nafa Syafrina; M Iqbal Pratama
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Economic growth is a benchmark in knowing how advanced and developing a region is. The purpose of this study was to determine the effect of GRDP and unemployment rate on poverty in North Sumatra for the period 2005 - 2019. Secondary data obtained were documents, namely from BPS. Data analysis using the classical assumption test includes normality test, heteroscedasticity test, linearity test, multicollinearity test and autocorrelation test and multiple regression test. The results of the calculation of the hypothesis test using the t test, the PDRB variable has no effect on economic growth, while the unemployment variable has a positive and significant effect on poverty.
Pengaruh Pertumbuhan Ekonomi dan Kemiskinan Terhadap Ketimpangan Pendapatan di Sumatera Utara Periode 2015-2019 Dinda Syahri; Yesy Gustiara
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

One of the causes of income inequality is the large number of poor people and uneven economic development. The triangular relationship between poverty, economic growth and inequality shows a continuous interaction between these three factors, with the aim of knowing the impact of economic growth and poverty in North Sumatra. The impact of income inequality in the period 2015-2019, the research method used is a quantitative method using multiple linear regression techniques. The data used is secondary data obtained from the Central Statistics Agency for the 2015-2019 period of North Sumatra. The results of this study indicate that economic growth has a positive and insignificant effect on income inequality in North Sumatra. Poverty has a negative effect on income inequality in North Sumatra, while economic growth and poverty have an impact on income inequality in North Sumatra. This had an impact during 2015-2019.
Pengaruh Indeks Pembangunan Manusia (IPM) dan Pendapatan Produk Domestik Regional Bruto Terhadap Tingkat Kemiskinan Kota Medan Periode 2010-2019 Boy Sitompul
Journal of Trends Economics and Accounting Research Vol 1 No 2 (2020): December 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Poverty is a problem tat can affect socio-economic implications in an area. The basis that can be used in measuring poverty is the human development index and income in the region. Because of that, the purpose of this study was to determine the effect of the Human Development Index (HDI) and Gross Regional Domestic Product Income at Current Prices by Business Field on the Poverty Level of Medan City. This study uses secondary data that has been available on the official website of BPS Kota Medan. From the results. The research concluded that the Human Development Index (
Penerapan Terhadap Model Penerimaan Teknologi (TAM) Dengan Penerimaan Aplikasi E-Commerce Dalam Kehidupan Bisnis Usaha Mikro Masyarakat Norenta Sitohang
Journal of Trends Economics and Accounting Research Vol 1 No 2 (2020): December 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The application of technology in all aspects is very important, especially during the Covid-19 pandemic, the changing times are urgent for the ability of the public to recognize technology in order to help survival both in seeking knowledge, the latest information and earning a living to survive. The covid-19 pandemic has forced many people to get used to using technology as a means of communication, transactions carried out in people's business lives. This impact responds to the behavior of the community to be able to survive and generate profits by getting to know technology in which there is a development of business models and transactions that become more flexible, in this case the application of TAM (Technology Acceptance Model) for community acceptance of e-commerce applications. in the community small business business by looking at several tests carried out by taking the respondent data of several community micro business actors with the help of the SPSS statistics application

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