Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.
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56 Documents
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, SIZE, DAN LEVERAGE TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATAEN/ KOTA DI PROVINSI SUMATERA UTARA ]]>
<![CDATA[Junita Putri Rajana]]>;
<![CDATA[Debby Chyntia Ovami]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.298
<![CDATA[Economic growth is one of succesful indicator of development success. Increase the economy can measure the level of development in the economic sectors in the country, include large countries. To increase economic growth in one area, both government and investors need to look things that can increase economic growth, like: local revenue (PAD), size, and leverage. This study aims to determine and analyze the influence of the local revenue (PAD), size and leverage simultaneously and partially on economic growth in the cities of North Sumatra Province. This research is descriptive quantitative by researching all cities of North Sumatra Province. The data used is secondary data obtained from the cities's APBD report in North Sumatra for 2011-2015. By using a quantitative approach and data analysis using multiple linear regression models. The Outreach target in this study is the ISSN journal. Specific target in this research is nationally organized ISSN events. After the results are processed there will be a significant effect from PAD, Size and Leverage on Economic Growth in the Citiesof North Sumatra Province.]]>
<![CDATA[ANALISIS PERKEMBANGAN USAHA MIKRO DAN KECIL SETELAH MEMPEROLEH PEMBIAYAAN MUDHARABAH DARI BMT AMANAH KECAMATAN MEDAN MARELAN ]]>
<![CDATA[Ardhansyah Putra Hrp]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.299
<![CDATA[Micro and Small Enterprises (MSEs) are the biggest players in the economic sector that engages in trading and services. In general, the problems faced by MSEs in Medan Marelan, in which micro entrepreneurs of small businesses do not have enough capital to do business. The purpose of this study is to analyze the differences and the development of MSEs between before and after obtaining financing from BMT Amanah including venture capital, sales turnover and profit. The object of research is MSEs that are members of BMT Kalifah Amanah with 95. Type of data collected is of primary data and secondary data. Methods of data analysis used in this research include include linear regression analysis and different T test with the help of SPSS 18. Thus with the financing of BMT Amanah the capital of business, sales turnover and profitability of Micro and Small Enterprises (MSEs) have increased significantly.]]>
<![CDATA[ANALISIS STRATEGI PEMASARAN PADA PABRIK ROTI “SELEB BAKERY” DI KUALASIMPANG ]]>
<![CDATA[Rahmi Meutia]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.300
<![CDATA[This study aims to find out the most appropriate marketing strategy to be applied for Seleb Bakery Bread Factory at Kuala Simpang and to find out the factors that become strengths, weaknesses, opportunities and threats. Data is collected by observation and direct interview. The data was analyzed by SWOT Matrix Analysis, namely the internal environmental analysis of IFAS (Internal Strategic Factors Analysis Summary) and external environmental analysis of EFAS (External Strategic Factors Analysis Summary) with a descriptive qualitative approach, then using IFAS-EFAS matrix.Based on the results of internal matrix analysis with a value of 2.54 and external matrix with a value of 2.67, the Seleb Bakery Bread Factory in Kuala Simpang is in a moderate position. And the IFAS-EFAS matrix is in column 5 which means that the Seleb Bakery Bread Factory in Kuala Simpang is still in growth or in diversification efforts. Based on the results of the analysis of the strategy determination on the Seleb Bakery bread factory in Kualasimpang are: (1) S-O Strategy that is to maintain price and product quality to increase the satisfaction and loyalty of costumer and to utilize strategic factory location to establish cooperation with distributor agents in expanding the marketing area. (2) W-O Strategy that is technology based promotion and open the bakery stores in strategic place, (3) S-T Strategy that is maintain the quality and price of products so that the customer do not buy similar products or switch to substitute products and improve product quality in accordance with the pattern of costumer interest and (4) W-T Strategy that is to improve the quality of human resources by giving trainings to recruit more skilled employees. Marketing strategy, analysis of IFAS, Bakery stores]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERBANKAN ]]>
<![CDATA[Yuni Shara]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.301
<![CDATA[This study aims to determine and analyze the influence of BOPO, NPL and institutional ownership on ROA in public banks listed on the Indonesia Stock Exchange. This type of research is causal and the object of this research is all commercial banks listed on the Indonesia Stock Exchange. The data used is secondary data obtained from the Indonesia Stock Exchange for the period 2013-2017. By using a quantitative approach and data analysis using a simple regression analysis model. The results of the study simultaneously the influence of BOPO, NPL and Instutional Ownership have a significant effect on ROA. Partially, BOPO, NPL has a positive and not significant effect on ROA; Instutional ownership has a negative and not significant effect on ROA. Keywords:ROA, BOPO, NPL and Instutional Ownership.]]>
<![CDATA[PENGARUH KETERLAMBATAN KEWAJIBAN MEMBAYAR PREMI TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI JIWA BERSAMA (AJB) BUMIPUTERA 1912 CABANG KESAWAN ]]>
<![CDATA[Dwi Novita Anggraini]]>;
<![CDATA[ova novi irama]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.302
<![CDATA[This study entitled "The Influence of Liability of Paying Premium To Financial Performance of Joint Life Insurance (AJB) Bumiputera 1912 Branch of Kesawan". The purpose of this study is to determine how much influence the delay in paying the premium to the performance of life insurance company paying (AJB) bumiputera 1912 branch kesawan. Research method: observation, documentation technique and quantitative descriptive approach. Population and sample: The population in this study is the report of joint life insurance financial report (AJB) bumiputera 1912 branch kesawan and sample in this study is the income statement and the monthly balance of the period 2014-2016 so that the observation data obtained amounted to 36 samples. Method of analysis: Descriptive analysis, Simple linear regression analysis, Coefficient of determination. Result of hypothesis testing done, got significance value equal to 0,002 and t count 3,333 delay pay premium (X). Based on the results of the analysis conducted, as for the conclusion of this study that the delay of paying the premium affects the financial performance of a joint life insurance company (AJB) bumiputera 1912 branch kesawan. Keywords: Late, Premium Payment and Financial Performance]]>
<![CDATA[PENGARUH KOMPLEKSITAS KERJA DAN TEKANAN KETAATAN TERHADAP KINERJA AUDITOR PADA PERUSAHAAN JASA PERHOTELAN DI KOTA MEDAN ]]>
<![CDATA[Alistraja Dison Silalahi]]>;
<![CDATA[Ardhansyah Putra Hrp]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.331
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas kerja dan tekanan ketaatan terhadap kinerja auditor pada perusahaan jasa perhotelan di kota Medan. Yang menjadi populasi adalah pegawai auditor di kota Medan. Sampel yang diambil adalah pegawai auditor di hotel bintang lima di kota Medan. Kriteria pengambilan sampel bagi staf auditor yang menjadi responden dalam penelitian ini adalah pengalaman kerja di KAP sekurang-kurangnya 1 tahun. Teknik analisis data yang digunakan yaitu uji instrumen dan analisis regresi linier berganda. Dari hasil analisis regresi linier berganda bahwa variabel kompleksitas kerja berpengaruh negatif pada kinerja auditor. Hasil pengujian hipotesis pertama memiliki nilai koefisien negatif sebesar -0,058 dengan signifikansi sebesar 0,395 yang berarti bahwa variabel kompleksitas kerja tidak berpengaruh pada kinerja auditor, pada hipotesis yang kedua menyatakan bahwa tekanan ketaatan berpengaruh negatif pada kinerja auditor. Hasil analisis menunjukkan bahwa variabel tekanan ketaatan memiliki nilai koefisien positif sebesar 0,033 dan nilai signifikansi sebesar 0,612 sehingga dikatakan menolak hipotesis kedua. Dan nilai Adjusted R Square sebesar 0,843 yang berarti bahwa sebesar 84,3% variabel kinerja auditor dapat dijelaskan oleh variabel kompleksitas kerja dan tekanan ketaatan.]]>
<![CDATA[ANALISIS METODE OHLSON DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN LQ 45 ]]>
<![CDATA[Shita Tiara]]>;
<![CDATA[Debbi Chyntia Ovami]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i1.341
<![CDATA[This study aims to determine the effective or not ohlson method in predicting bankruptcy in the LQ-45 company listed on the Indonesia Stock Exchange (IDX). The type of research in this study is qualitative. The subjects in this study were LQ-45 companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The object in this study were 30 companies selected based on the criteria needed for final data totaling 90 financial statements. The data source in this study is secondary data downloaded through www.idx.co.id. The data analysis technique in this study used qualitative descriptive analysis. The results of this study indicate that LQ-45 companies listed on the Indonesia Stock Exchange suffered bankruptcy by 84% of the total objects, namely 30 companies. Companies that experienced bankruptcy as many as 25 and companies that did not experience bankruptcy based on the Ohlson method were only 5 companies. From these results Olhlson was declared effective in predicting bankruptcy where the range of 80% of the total objects had been passed by Ohlson where Ohlson reached 84%.]]>
<![CDATA[PERANCANGAN PENGELOLAAN BADAN USAHA MILIK DESA BERBASIS SYARI’AH ]]>
<![CDATA[Adinta Oktaningrum Pramesty]]>;
<![CDATA[Shita Tiara]]>;
<![CDATA[Ardhansyah Putra Hrp]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i2.477
<![CDATA[One of the ways to manage the economy of the village community is to form a Village-Owned Enterprise (BUMDes). The Village Government hoped that BUMDes could develop community independence and strengthen the village economy by increasing Village Original Income. BUMDes business results would be used for village interests such as village development and village community empowerment. Sei Limbat Village was one of the villages that had the most Muslim population. It was estimated that 90% of the population were muslims. This study aimed to design the concept of business management based on the principles of shari’a in BUMDes Warohmah. This was because the majority of Sei Limbat villagers were Muslim and still had a strong mutual cooperation. This study used a qualitative method. Data was obtained through observation, interviews and documentation studies. Furthermore this data was analyzed by data reduction, data presentation and conclusion drawing. The results of this study indicated that shari’a accounting principles could be applied and implemented in the management of business units owned by BUMDes Warohmah. The application of BUMDes management principles that distinguish between conventional and sharia was the legal basis in force.]]>
<![CDATA[PENGARUH BIAYA DISTRIBUSI TERHADAP VOLUME PENJUALAN PADA PT. SINAR NIAGA SEJAHTERA CABANG MEDAN ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i2.479
<![CDATA[This study discusses the distribution of costs to sales volume at PT. Sinar Niaga Sejahtera Medan branch. Based on the type of data, this research is a quantitative study because the data used is numeric. PT. Sinar Niaga Sejahtera Medan. The sample in this study is the monthly income statement of PT. Sinar Niaga Sejatera Medan branch from 2016-2018 (12 months x 3 years = 36) so that the observation data obtained get 36 samples. Based on the t test, the tcount was found to be 8,919 with a significance level of 0,000. While the value of ttable is 1.69092. Because the value of tcount (8.919)> ttable (1.69092) and the significance value of 0.000 <0.05, H0 is rejected and Ha can be accepted as a significant distribution cost to the sales volume of PT. Sinar Niaga Sejahtera Medan. The coefficient of determination test results (R2) obtained R Square value of 0.701 or equal to 70.1%, concluded that it concerns the distribution costs of the sales volume of PT. Sinar Niaga Sejahtera Medan was 70.1%, while the remaining 29.9% was accepted by other variables through this research.]]>
<![CDATA[PENGAWASAN PIUTANG SEBAGAI SARANA MENGHINDARI PENYELEWENGAN PADA PT. RAZZA PRIMA TRAFO ]]>
<![CDATA[Ratih Anggraini Siregar]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v1i2.480
<![CDATA[The purpose of this research is to know the extent of the supervision of receivables at PT. Razza Prima Trafo in the implementation of the company's activities in avoiding fraud. The results of the research are for services companies such as PT. Razza Prima Trafo, receivables are the most important and dominant elements, besides receivables is the heart of the company. So PT. Razza Prima Trafo Set specifically the supervision of the company's receivables. The supervision of good and adequate receivables will ensure the smooth flow of receivables as cash. Research conclusion is a credit sales procedure has been designed by meeting effective internal supervision requirements, the authority of the transaction related to the trade receivables is done by PT. Razza Prima Trafo precisely and appropriately, and PT. Razza Prima Trafo has documented all transactions related to trade receivables and has a record of sertalaporan that help the management of the decision on the problems relating to the trade receivables.]]>
