Jurnal Studi Akuntansi & Keuangan
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Pendekatan kontekstual dalam pembelajaran akuntansi perbankan
Full text linkPurposes - The aim of this research in general is to analyse student activity in learning of the accounting of banking subject by using contextual teaching learning approach.
Methods - The approach of this research was an action research and analysed using quantitative techniques.
Findings - Implementation of contextual teaching learning in this research resulted in the conclusion that are: (1) Learning using a contextual approach (CTL) in learning of the accounting of banking subject was effective to be applied to student of accounting study program; (2) Students' learning achievement was quite good by using a contextual approach than if using conventional
Purposes - The aim of this research in general is to analyse student activity in learning of the accounting of banking subject by using contextual teaching learning approach.
Methods - The approach of this research was an action research and analysed using quantitative techniques.
Findings - Implementation of contextual teaching learning in this research resulted in the conclusion that are: (1) Learning using a contextual approach (CTL) in learning of the accounting of banking subject was effective to be applied to student of accounting study program; (2) Students' learning achievement was quite good by using a contextual approach than if using conventional
Keywords - Contextual teaching learning, accounting of banking
Faktor-faktor yang mempengaruhi pertumbuhan modal sendiri
Full text linkPurposes - This research is a causal design research that aims to determine the influence of two or more variables. The objectives to be achieved from this research are the factors that influence the growth of own capital. The factors studied are internal factors that can be controlled by the company, namely: Return On Asset, Return On Equity and Retention Rate, while Debt to Equity ratio is not examined because it is less suitable for banking business. this is because the Debt to Equity Ratio will indicate the number of companies financed by the creditor (from outside the company).
Methods - This research was conducted at Bank Muamalat. The type of data used is quantitative data. Sources of data used are secondary data in the form of financial statements of publications of the company from 2005 to 2017. Data analysis methods to test the hypothesis by using multiple linear regression.
Findings - Return On Assets (ROA), Return On Equity (ROE), Retention Rate (Plowback Rate) partially no significant effect on the growth of own capital at Bank Muamalat.Return On Assets (ROA), Return On Equity (ROE) and Retention Rate (Plowback Rate) simultaneously have no significant effect on the growth of own capital at Bank Muamalat.Purposes - This research is a causal design research that aims to determine the influence of two or more variables. The objectives to be achieved from this research are the factors that influence the growth of own capital. The factors studied are internal factors that can be controlled by the company, namely: Return On Asset, Return On Equity and Retention Rate, while Debt to Equity ratio is not examined because it is less suitable for banking business. this is because the Debt to Equity Ratio will indicate the number of companies financed by the creditor (from outside the company).
Methods - This research was conducted at Bank Muamalat. The type of data used is quantitative data. Sources of data used are secondary data in the form of financial statements of publications of the company from 2005 to 2017. Data analysis methods to test the hypothesis by using multiple linear regression.
Findings - Return On Assets (ROA), Return On Equity (ROE), Retention Rate (Plowback Rate) partially no significant effect on the growth of own capital at Bank Muamalat.Return On Assets (ROA), Return On Equity (ROE) and Retention Rate (Plowback Rate) simultaneously have no significant effect on the growth of own capital at Bank Muamalat
Pengaruh perputaran modal kerja dan perputaran persediaan terhadap return on equity
Full text linkPurposes - The purpose of this study is to determine the effect between Work Capital Turnover and Inventory Turnover either partially of simultanously to Return on equity at PT. Perkebunan Nusantara IV Medan.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) Ver. 16.00 for windows. The independent variables in this study consist of working capital turnover, inventory turnover while the dependent variable is Return on equity.
Findings - The result of this study prove that Work Capital Turnover partially has a positive and significant influence on Return on equity, than Inventory Turnover has a positive and significant effect on Return on equity and also simultanously Work Capital Turnover and Inventory Turnover have positive and significant effect on Return on equity at PT Perkebunan Nusantara IV Medan.
Keywords - Work Capital Turnover, Inventory Turnover, Return on EquityPurposes - The purpose of this study is to determine the effect between Work Capital Turnover and Inventory Turnover either partially of simultanously to Return on equity at PT. Perkebunan Nusantara IV Medan.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) Ver. 16.00 for windows. The independent variables in this study consist of working capital turnover, inventory turnover while the dependent variable is Return on equity.
Findings - The result of this study prove that Work Capital Turnover partially has a positive and significant influence on Return on equity, than Inventory Turnover has a positive and significant effect on Return on equity and also simultanously Work Capital Turnover and Inventory Turnover have positive and significant effect on Return on equity at PT Perkebunan Nusantara IV Medan.
Keywords - Work Capital Turnover, Inventory Turnover, Return on Equit
Analisis pengaruh pengelolaan keuangan daerah, akuntabilitas dan transparansi terhadap kinerja keuangan pemerintah
Full text linkPurposes - The purpose of this study was to analyze the effect between regional financial management, accountability and transparency either partially of simultanously to financial performance in the North Sumatera Provincial Government.
Methods - The research used associative/correlation method. The population was 34 local government agency in the North Sumatera Provincial Government, and the samples were 68 respondents that consisted of budget users/budget user authorities and the Financial Department Officials. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption.
Findings - The result of the study showed that, partially, regional financial management and accountability had positive and significant influence on financial performance, while transparency had negative but significant influence on financial performance. Simultaneously regional financial management, accountability, and transparency had significant influence on financial performance in the North Sumatera Provincial Government.
Keywords - Regional Financial Management, Accountability, Transparency and Financial Performance.Purposes - The purpose of this study was to analyze the effect between regional financial management, accountability and transparency either partially of simultanously to financial performance in the North Sumatera Provincial Government.
Methods - The research used associative/correlation method. The population was 34 local government agency in the North Sumatera Provincial Government, and the samples were 68 respondents that consisted of budget users/budget user authorities and the Financial Department Officials. The data were primary data
Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor industri dasar dan kimia
No full textPurposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate ValuePurposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate Valu
Meningkatkan kualitas pembelajaran akuntansi melalui perangkat pembelajaran
Full text linkPurposes - The purpose of this study is to determine the effect between Learning Media to Student Learning Quality at Economic Faculty of Muhammadiyah University of North Sumatera.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, The independent variables in this study consist of Learning Media while the dependent variable is Learning Quality
Findings - The result of this study prove that Quality of Learning in terms of procurement, delivery and management of learning is in the good category. This can be seen from the average value of respondents answers with an average value of 3.7.
Keywords - Learning media, procurements, delivery, management of learning and quality of learning. Purposes - The purpose of this study is to determine the effect between Learning Media to Student Learning Quality at Economic Faculty of Muhammadiyah University of North Sumatera.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, The independent variables in this study consist of Learning Media while the dependent variable is Learning Quality
Findings - The result of this study prove that Quality of Learning in terms of procurement, delivery and management of learning is in the good category. This can be seen from the average value of respondents answers with an average value of 3.7.
Keywords - Learning media, procurements, delivery, management of learning and quality of learning. 
Pengaruh karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota
Full text linkPurposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera.Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera
Due professional care dalam memediasi pengaruh kompetensi, independensi, dan motivasi auditor terhadap kualitas audit
Full text linkPurposes - This study aims to analyze the influence of auditor independence on professional care; the influence of the auditor's competence on due professional care; Auditor Independence on audit quality; the influence of the auditor's competence on audit quality; the influence of the auditor's independence on audit quality through due professional care; the influence of the auditor's competence on the quality of the audit due professional care.Methods - The type of research used in this study is associative research. The samples in this study wer all independent auditors who work at the public accounting firm in the City of Medan. The type of data used in this study is the primary data. Data were collected through questionnaires answered by auditors. The technique used for data analysis is path analysis.Findings - The results of this study indicated that competence, independence and motivation had no a significant effect on due professional care. Competence, independence, and motivation had a significant effect on audit quality. Due professional care had a significant effect on audit quality.Keywords - Competence, Independence, Motivation, Due professional care, Audit qualityPurposes - This study aims to analyze the influence of auditor independence on professional care; the influence of the auditor's competence on due professional care; Auditor Independence on audit quality; the influence of the auditor's competence on audit quality; the influence of the auditor's independence on audit quality through due professional care; the influence of the auditor's competence on the quality of the audit due professional care.
Methods - The type of research used in this study is associative research. The samples in this study wer all independent auditors who work at the public accounting firm in the City of Medan. The type of data used in this study is the primary data. Data were collected through questionnaires answered by auditors. The technique used for data analysis is path analysis.
Findings - The results of this study indicated that competence, independence and motivation had no a significant effect on due professional care. Competence, independence, and motivation had a significant effect on audit quality. Due professional care had a significant effect on audit quality.
Keywords - Competence, Independence, Motivation, Due professional care, Audit qualit
Implementasi metode kooperatif jigsaw dalam meningkatkan hasil belajar mahasiswa pada mata kuliah konsentrasi manajemen dana dan investasi
Full text linkPurposes - The aim of this study is to determine the difference in student achievement between Jigsaw method and conventional method in the subject of fund management and investment.Methods - The quasi-experimental method was used for the design of this study. A total of 200 students of fund management and investment subjects became the sample of this study. The cluster random sampling technique was used for the study, while observation was used as a data collection technique. T-test statistics become a tool for analyzing the research data.Findings - The results shown by this study that the achievement of students between experiment with different control classes are not significant. The results indicated by this study provide information that in this study the Jigsaw method is not effective for improving student achievement.Keywords - Jigsaw method, Learning achievementPurposes - The aim of this study is to determine the difference in student achievement between Jigsaw method and conventional method in the subject of fund management and investment.
Methods - The quasi-experimental method was used for the design of this study. A total of 200 students of fund management and investment subjects became the sample of this study. The cluster random sampling technique was used for the study, while observation was used as a data collection technique. T-test statistics become a tool for analyzing the research data.
Findings - The results shown by this study that the achievement of students between experiment with different control classes are not significant. The results indicated by this study provide information that in this study the Jigsaw method is not effective for improving student achievement.
Keywords - Jigsaw method, Learning achievemen
Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan
Full text linkPurposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income TaxPurposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Ta