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Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)

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Published by Universitas Medan Area

ISSN : - EISSN : 28301684 DOI : https://doi.org/10.31289

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 26 Documents

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Pengaruh Kebijakan Dividen, Total Assets Turnover (TATO), dan Laba Bersih Terhadap Harga Saham Perusahaan Sub Sektor Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Beby Miraprilia; T. Alvi Syahri Mahzura; Sari Nuzullina Ramadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

The purpose of this study was to determine the the effect of dividend policy (dividend payout ratio), total assets turnover (TATO), net income on stock prices in food and beverages sub-sector companies on the Indonesia Stock Exchange for the 2015-2020 period. The type of research used is causal associative. Samples were taken using purposive sampling method. The population used in this study are all food and beverages sub-sector companies, namely 33 companies with a sample of 7 food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The type of data used in this research is quantitative data. Sources of data used in this study is secondary data. The technique used by researchers to collect the data needed in this research is documentation. The data analysis technique used in this study is multiple linear analysis with the IBM SPSS version 25 technique. The results show that dividend policy (X1) has a positive and significant effect on stock prices, Total Assets Turnover (X2) has a positive and significant effect on stock prices. Stocks, Net Income (X3) has a positive and significant effect on the Stock Price.

Analisis Anggaran Pendapatan dan Belanja Desa Terhadap Pembangunan Desa di Desa Parbuluan VI Kab. Dairi Adam Tambunan; Atika Rizki; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine the process of preparing the Village Revenue and Expenditure Budget (APBDes) in Parbuluan VI Village, Parbuluan District, Dairi Regency and to determine the realization of the Village Revenue and Expenditure Budget (APBDes) in the development of Parbuluan VI Village, Parbuluan District, Dairi Regency. This study uses a descriptive method with a quantitative approach with data analysis techniques obtained from analysis of budget reports and budget realizations in Parbuluan VI Village, Parbuluan District, Dairi Regency, North Sumatra Province as well as interviews with related village officials. The results showed that the APBDes preparation process was carried out starting from the RKPDes preparation process until ending with the determination of the budget carried out by the relevant Regency parties and the realization of the budget had been carried out entirely and it was found that there was more budget in each budget period.

On The Consequence Of Covid-19 Pandemic On Stock Price: Indonesia Case Putri Seila Perangin-angin; Minda Muliana Sebayang; Linda Lores Purba
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to analyze the effect of PBV, inflation, exchange rates, interest rates and transaction volume on stock prices during the Covid-19 pandemic and identify differences in stock price and transaction volume before and after the Covid-19 pandemic (Case Study on Companies Listed in IDX for the 2019-2020 period). The independent variables used in this research are PBV, inflation, exchange rate, interest rate and transaction volume. The dependent variable used is the stock price. The population used in this study are companies listed on the Indonesia Stock Exchange in 2019-2020, totaling 716 companies. This study takes samples using purposive sampling method and there are 603 companies that are considered worthy of being the research criteria. The data analysis technique used is multiple linear regression and Wilcoxon Signed Rank Test. The results showed that partially the PBV variable had a positive and significant effect on stock prices and the exchange rate variable had a significant negative effect on stock prices during the Covid-19 pandemic. Meanwhile, inflation variables, interest rates and transaction volume have no effect on stock prices during the Covid-19 pandemic. There are differences in the price and volume of stock transactions before and after the Covid-19 pandemic.

Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Perusahaan Perbankan Yang Terdaftar Di BEI 2015-2019 Hotris Samosir; Retnawati Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Abstract This study aims to determine partially and simultaneously the effect of CAR (X1), NPL (X2), NPM (X3), ROA (X4), and LDR (X5) on profit growth (Y). This type of research is associative. The population in this study were all banking companies listed on the Indonesia Stock Exchange as many as 43 banking companies and the samples in this study were 10 banking companies. The criteria for the companies that are sampled in this study are companies that publish financial statements for 5 years, namely the 2015- 2019 period and have been audited. The type of data used in this research in quantitative data. Sources of data used in this study is secondary data. The data collection technique used by the researcher is documentation. This study use multiple analysis tehcniques with the help of SPSS. The result of the test can be seen that the partial test on the variabel CAR, NPL, LDR has a significant positive effect on profit growth, while the NPM, and ROA variables have no effect on profit growth. Based on the simultaneous F test that all variabels X namely CAR, NPL, NPM, ROA, LDR simultaneously have a significant positive effect on profit growth and can be seen from the adjusted R Square value obtained by 95%.

Bond Characteristics and Financial Performance Among Top 100 Listed Companies in Malaysia Nurul Suhada Sufian; Aliana Shazma Amir; Siti Nor Junita Mohd Radzi
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study examines the relationship between bond characteristics and financial performance by top 100 Malaysian public listed companies. The study uses 100 firm-year observations drawn from the population of non-financial companies in 2021. To achieve the objectives of this study, quantitative method of analysis is employed. Using multiple regression analysis, the results reveal that bond issuance and bond ratings have a positive significant impact on financial performance. The findings imply that the fact that the advantage of keeping bonds over stocks for investors is that bonds have a positive rate of return with fixed income. The performance of bonds further surpasses risk adjustment levels. Besides, the higher rated bond or known as investment grade bond the safer and stable investment by the bondholders which may enhance financial performance. The present study is unique as it helps the researcher and others to explore the practice and prospect of bond market in Malaysia. Exploring the practice of bonds in Malaysia, it will help to readers to understand the importance of invest in bond as it can lower the risk of the company’s portfolio.

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

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 Profitabilitas Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 Bella Elvira; Akbar Siregar; Hasbiana Dalimunthe
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This research aimed to analyze the effect of profitability and sales growth against tax avoidance. Measurement of tax avoidance in this research is used Effective Tax Rate (ETR). The population in this research is the Food and Beverage companies listed in Indonesia Stock Exchange in 2015-2019. The data used in this research is a secondary data obtained from www.idx.co.id. The selected sample were 9 companies obtained by purposive sampling method. The data analysis method in this research are descriptive statistics, multiple linear regression analysis, classic assumption tests, and hypothesis testing using Software Statistical Product and Service Solution (SPSS) ver. 23. The results of this research showed that profitability and sales growth has a negative and significant effect on tax avoidance. This means if profitability and sales growth is increase then tax avoidance will decrease.

Effect of Sales System Effectiveness and Cash Receipts on Internal Control of Receivables at PT Dwi Ananda Mandiri Jakarta Sari Wulandari; Sari Bulan Tambunan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

The purpose of this study is to determine the effect of the effectiveness of the sales and cash receipt system on the internal control of receivables at PT Dwi Ananda Mandiri Jakarta. The population in this study was all leaders and employees of PT. Dwi Ananda Mandiri Jakarta. The samples used were 30 people using purposive sampling techniques. Data collection techniques using questionnaires. Data analysis techniques use classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that the effectiveness of the sales system had a positive and significant effect on the internal control of receivables. The effectiveness of cash receipts has a positive and significant effect on the internal control of receivables.

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

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.

Analysis of the Application of Accounting to Micro, Small and Medium Enterprises (MSMEs) in Kecamatan Bulango Utara Mattoasi Mattoasi; Victorson Taruh; Novrianti Supu
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

MSMEs have been chosen by most Indonesians to get out of social problems. Such a large contribution MSMEs make to economic development. Seeing such a large contribution made by MSMEs, more attention is needed to develop and maintain the existence of MSMEs, because in fact MSMEs have weaknesses that usually occur in financial management. Many businesses are experiencing financial problems, as a result of which the business has gone out of business. Financial management problems are factors that can cause failure in MSMEs. One way of settlement is with correct accounting practices. Of course, this applies to all MSMEs of all types, including MSMEs in North Bulango District. The purpose of this study is to find out the extent of the application of accounting carried out by MSMEs in North Bulango District, to know the perception of MSMEs in North Bulango District towards accounting, and the factors that cause low accounting for MSMEs in North Bulango District. The research was conducted using a descriptive quantitative approach. The data source used is primary data. Data collection techniques are carried out by observation, interviews, documentation, and data triangulation. The results showed that Small, Micro, and Medium Enterprises (MSMEs) in North Bulango District have not implemented accounting records properly based on SAK EMKM so that they do not display information about the rate of return on capital, assets, debt and capital in more detail. The results of another study found that the obstacles faced by MSME companies in implementing SAK EMKM were lack of knowledge about accounting in accordance with SAK EMKM and lack of awareness of business actors in the importance of implementing accounting in accordance with SAK EMKM.

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Agung Suharyanto

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Location
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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Agung Suharyanto

Contact Email pji@uma.ac.id

Phone +628126493527

Journal Mail Official pji@uma.ac.id

Editorial Address Jalan Setia Budi No 79B Medan 20122

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Agung Suharyanto

Contact Email
pji@uma.ac.id

Phone
+628126493527

Journal Mail Official
pji@uma.ac.id

Editorial Address
Jalan Setia Budi No 79B Medan 20122

Location
Kota medan,

Sumatera utara

INDONESIA