JRAB: Jurnal Riset Akuntansi & Bisnis
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Penerapan Metode Full Costing Sebagai Alat Penentuan Biaya Produksi Dalam Penetapan Harga Sewa
Full text linkThis study aims to determine the full costing method which is used as a means of determining production costs in determining the rental price of PT. Bintang Hock Lie Advertising is suitable to be applied with Optimal. This type of research is a comparative descriptive study. This study uses Secondary Data, namely the Billboard Production Cost Report 2018 at PT. Bintang Hock Lie Advertising Medan Branch. Data collection techniques in this study used observation techniques, library research techniques, and documentation techniques. The results of this study indicate that PT. Bintang Hock Lie Advertising Medan Branch is still not optimal in applying the Full Costing Method. This is because the company does not calculate fixed assets as depreciation expense which is an element of Fixed Factory Overhead Costs in the Cost of Production Costs. Then there is a difference in the rental price of Rp. 4,733,000, - from the calculation of the researcher according to the theory of Rp. 318,336,100, - and from the calculation of the Company, which is Rp. 313,603,100
Anteseden Penghimpunan Dana Pihak Ketiga Bank Syariah Di Indonesia
Full text linkThis study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia
Analisis Kesiapan Penganggaran Household Atas Dampak Pandemi Covid-19 Di Indonesia
No full textThe purpose of this study is to identify and analyze the readiness of household budgeting and its factors for the impact of the Covid-19 pandemic in Indonesia. This research was conducted by a qualitative approach to phenomenological studies. The population of this study is a household in Indonesia which is selected using purposive sampling with judgment sampling method. The number of informants in this study were 8 informants with educational backgrounds from junior high school to master degree. The data analysis tool used was Manual Thematic Analysis using Interview Transcription. The results of this study are that there are differences in budgeting readiness during the Covid-19 pandemic and the majority of informants tend to be unprepared with household budgeting for the impact of Covid-19 in Indonesia and the factors consist of economic, education, and experience factor
Pengaruh Motivasi Minat Dan Pengetahuan Mahasiwa Akuntansi Terhadap Memilih Konsentrasi Akuntansi Manajemen
No full textThis study aims to determine: (1) The effect of student interest motivation on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra. (2) the influence of students' knowledge about choosing a concentration in Management Accounting at the Faculty of Economics and Business, University of Muhammadiyah North Sumatra. (3) The effect of exploring the factors that influence the selection of accounting study programs in the fifth and seventh semesters at private and public universities in Medan. With this research, the type of research used is qualitative research. The population of this research is 2,181,326 students of Muhammadiyah University of North Sumatra and a sample of 87 students. This study uses data normality test, multicollinearity test, and heteroscedasticity test for classical assumption test and multiple linear regression analysis for hypothesis testing. The results of this study indicate that the motivation of students' interest in knowledge has an effect on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra, Faculty of Economics and Business
Analisis Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Medan Barat
No full textThis research aims to find out and analyze the effect of tax amnesty on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax amnesty and tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. The analytical technique used in this study is quantitative data analysis, which is testing and analyzing data with calculations of numbers and then drawing conclusions from the test with track analysis techniques but in practice the processing of data research is not processed manually, but uses SPSS statistical software. From the results of this study, tax amnesty variables have a significant effect on the realization of tax revenues. From the results of this study, tax socialization variables have a significant effect on the realization of tax revenues. From the results of this study, tax amnesty variables and tax socialization have a significant effect on the realization of tax revenues
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pph Pasal 21 Badan Padakantor Pelayanan Pajak Pratama Binjai
Full text linkThe type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency
Pengaruh Debt Default, Kondisi Keuangan, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
No full textThis study aims to examine the effect of debt default, financial condition and company growth on going concern audit opinion on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. This research is a quantitative study using secondary data that can be accessed from the website / personal pages of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses criteria in determining the research sample. The research sample based on the criteria of 33 companies. The data analysis method used in this study is a statistical analysis method that uses logistic regression equations. Data analysis begins by processing data with Microsoft Excel, then testing is done using logistic regression. Logistic regression testing is used by using SPSS software. The results of this study indicate that: 1) Debt default has effect on going concern audit opinion; 2) Financial condition does not affect going concern audit opinion; 3) Company growth has effect on going concern audit opinion; 4) Debt default, financial condition, and company growth simultaneously influence going-concern audit opinion
Analisis PPh Pasal 21 dan Dampak Perubahan PTKP pada PT Pelabuhan Indonesia I (Persero) Medan
No full textThis research was conducted to find out the imposition of PTKP (Non-Taxable Income) rates used by the company also aimed to analyze the calculation of Income Tax Article 21 applied to PT. Pelabuhan Indonesia I (Persero) Medan and adjusting it to the Tax Law and Regulations on Income Tax Article 21 latest. This research approach is descriptive research while data collection techniques are carried out with documentation studies. The data analysis technique in this study is a descriptive method that is by collecting data in the form of company records or reports related to employee payrolls, analyzing the calculation of Income Tax Article 21 and adjusting to the Tax Law or Tax Regulations in 2019, concluded the results of the study. The results of research conducted on PT. Pelabuhan Indonesia I (Persero) Medan shows that the calculation of Income Tax Article 21 on the salaries of permanent employees is not in accordance with the Regulation of the Minister of Finance No.101 / PMK.010 / 2019 concerning the adjustment of the amount of Non-Taxable Income
Analisis Pengaruh Asset Growth (AG), Total Asset Turn Over (TATO), Dan Price Book Value (PBV), Terhadap Harga Saham Perusahaan Pada Jakarta Islamic Index
No full textThe purpose of this study is to analyze the Analysis of the Effect of Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV), on the Company's Stock Price on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative approach with secondary data. The data analysis technique used in this study is using multiple linear regression analysis techniques, where Asset Growth (AG), Total Asset Turn Over (TATO), and Price Book Value (PBV) as independent variables and Stock Price as the dependent variable with analytical tools. data processing using SPSS 24.0. Based on the results of the analysis, the findings in this study indicate that partially Asset Growth (AG) has a significant effect on stock prices. The results of the next study partially Total Asset Turn Over (TATO) has a significant effect on stock prices. Price Book Value (PBV) has an effect and is significant on stock prices. Simultaneously Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV) affect the price
Konsep Pariwisata Halal Berbasis Ekonomi Kreatif Dengan Sharia Regulation dalam Meningkatan Pendapatan dan Kesejahteraan Masyarakat di Sumatera Utara
No full textDuring a period of 5 (five) years, Malaysia is a country with a majority Muslim population visiting North Sumatra as a tourist destination, namely 15,243 people in 2018. Countries with a non-Muslim majority population also open up halal tourism business opportunities which are intended to accept Muslim tourists to the country by providing the facilities needed according to Islamic law. In the context of halal tourism in North Sumatra, it is important to have sharia regulation. This study uses the concept of the Qur'an, library methods, and studies of central and local government policies. The results of this study conclude that if halal tourism is based on a creative economy with the concept of Sharia Regulation applied by the government and society, it will positively increase the income and welfare of the people of North Sumatra