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<![CDATA[Pengaruh Partisipasi Anggaran, Akuntabilitas Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Manajerial Majelis Pendidikan Daerah ]]>
<![CDATA[Sri Mauliza]]>;
<![CDATA[Widia Astuti]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[Teknik analisis data pada penelitian ini menggunakan Partial Least Square (PLS). Populasi dalam penelitian ini adalah seluruh Pegawai Majelis Pendidikan Daerah Kab.Aceh Tamiang, dengan jumlah pegawai 31 orang. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap kinerja manajerial. Akuntabilitas berpengaruh signifikan terhadap kinerja manajerial. Komitmen organisasi memoderasi pengaruh partisipasi anggaran, akuntabilitas dan sasaran sasaran berpengaruh terhadap kinerja manajerial.]]>
<![CDATA[Faktor – Faktor Yang Mempengaruhi Keahlian Komputer Akuntansi Pada Mahasiswa Jurusan Akuntansi Perguruan Tinggi Swasta Di Kota Medan ]]>
<![CDATA[Rima Novita Sari]]>;
<![CDATA[Widia Astuty]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[The purposes of this study are to examine and analyze factors that effect on accounting computer skills which are accounting laboratory facilities, computer attitudes, computer anxiety and computer knowledge. The population in this study are students in accounting major at private universities in Medan. Based on purposive random sampling method, there were 18 private universities that have accounting major. The data analysis technique used that Partial Least Square (PLS) approach. PLS is a component or variant based Structural Equation Model (SEM). The results showed that laboratory facilities, computer attitudes, and computer knowledge had a positive effect on accounting computer skills, while computer anxiety had a negative effect.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga dan Car Terhadap Pembiayaan Mudharabah Dengan NPF Sebagai Variabel Moderating Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Ahmad Irsan]]>;
<![CDATA[Irfan]]>;
<![CDATA[Widia Astuty]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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<![CDATA[The purpose of this study was to examine and analyze the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. To test and analyze whether Non-Performing Financing (NPF) can moderate the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. This research uses an associative quantitative approach method with data collection techniques through documentation study. with secondary data. The population of this research is Sharia Commercial Bank Companies in Indonesia which are registered with the Financial Services Authority (OJK). Samples were taken as many as 9 Islamic Commercial Banks. The observation year started from 2015-2019. The data collection technique was using purposive sampling. This research is a statistical analysis method using the SEM Partial Least Square (PLS) model. The results of this study indicate that the variable third party funds have an effect on mudharabah financing at Indonesian Sharia Commercial Banks. CAR does not affect mudharabah financing at Indonesian Islamic Commercial Banks. n that NPF cannot moderate third party funds against mudharabah financing at Indonesian Sharia Commercial Banks. NPF also cannot moderate CAR towards mudharabah financing at Indonesian Sharia Commercial Banks.]]>
<![CDATA[Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara ]]>
<![CDATA[Laila Fajrin Manik]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v8i2.969
<![CDATA[The purpose of this study was to examine and analyze the influence of competence on the budgeting of the North Medan Private High School. To test and analyze the effect of accountability on the budgeting of the North Medan Private High School. To test and analyze organizational commitment, competence can be moderated by preparing a budget for the North Medan Private High School. To test and analyze organizational commitment can moderate accountability with the preparation of the budget of the North Medan Private High School. This research uses a quantitative associative approach with data collection techniques through literature studies and questionnaires. The population of this research is a private high school in North Medan with a total of 90 teachers. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results of the study indicate that competence has an effect on budgeting. Accountability affects the preparation of the budget. Organizational commitment can moderate the influence of competence on budgeting. Organizational commitment can moderate the effect of accountability on budgeting]]>
<![CDATA[Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia ]]>
<![CDATA[Ahmad Rasyid Daulay]]>;
<![CDATA[Widya Astuti]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v8i2.980
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah baik secara parsial maupun simultan. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah Bank Umum Syariah di Indonesia. Hal ini disebabkan yang berarti bahwa jika tingkat ROA naik maka akan terjadi penurunan pada bagi hasil Deposito Mudharabah.karena Bank lebih cenderung menggunakan dana yang bersumber dari masyarakat dan dari pendapatan bank sebagai mudharib untuk memberikan imbal hasil kepada nasabah. Biaya Operasional Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena meskipun efisiensi bank syariah cukup tinggi namun tingkat suku bunga Bank Indonesia yang relatif tinggi menjadi dasar pertimbangan bank umum syariah dalam menjaga dana pihak ketiga dengan memberikan porsi bagi hasil yang lebih besar kepada nasabahnyap. Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena Terhambatnya ekspansi usaha akibat tingginya CAR yang pada akhirnya akan mempengaruhi kinerja keuangan bank tersebut. Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR) secara bersama-sama (Simultan) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah]]>
<![CDATA[Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara ]]>
<![CDATA[Adi Harianto]]>;
<![CDATA[Eka Nurmala Sari]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v8i2.981
<![CDATA[The purpose of this study was to determine, test and analyze the effect of learning facilities on accounting understanding at the Accounting Vocational School in North Medan, the effect of teacher capacity on accounting understanding at the Accounting Vocational School in North Medan, Internal Locus of control moderated learning facilities and teacher capacity on accounting understanding at the Accounting Vocational School. in North Medan. This study uses a quantitative associative approach with data collection techniques through library research and questionnaires. The research population is class XI Accounting SMK students in North Medan, totaling 175 students. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results showed that accounting learning facilities had a effect on accounting understanding. The better the available accounting learning facilities, the more students' understanding of accounting will increase. Teacher capacity has a significant effect on accounting understanding. The higher the level of teacher capacity, the higher the level of accounting ability. Internal Locus Of Control does not moderate the effect of learning facilities and teacher capacity on accounting understanding]]>
<![CDATA[THE EFFECT OF AWARENESS, TAX KNOWLEDGE, FISCUS SERVICES ON MANDATORY COMPLIANCE TAX OF PERSONAL PERSON WITH TAX SOCIALIZATION AS A MODERATING VARIABLE AT KPP PRATAMA BINJAI ]]>
<![CDATA[Fatiya Kamila Hanoum]]>;
<![CDATA[Syafrida Hani]]>;
<![CDATA[Irfan]]>
<![CDATA[ Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to examine and analyze the effect of awareness, taxation knowledge, and fiscus services on personal taxpayer compliance with taxation socialization as a moderating variable at KPP Pratama Binjai. The level of compliance of personal taxpayers at KPP Pratama Binjai experienced a very large decline in 2021, namely 11.90%. The research method used is the quantitative associative method, namely a research assessing the correlation between two or more variables. The results of the study indicate that taxpayer awareness, taxation knowledge and fiscus services all influence taxpayer compliance. Tax socialization moderates the effect of taxpayer awareness on taxpayer compliance, but tax socialization does not moderate the effect of taxation knowledge and fiscus services on taxpayer compliance. Therefore, it is suggested to the KPP Pratama Binjai to improve its tax services to taxpayers beyond the desired standard so that it will later be able to influence taxpayers to improve taxpayer compliance]]>
<![CDATA[Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdaftar Di BEI ]]>
<![CDATA[Nurul Hikmah]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Irfan]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v9i1.1200
<![CDATA[This study aims to analyze the effect of corporate social responsibility and company size on company value with corporate governance as a moderate variable in banking companies listed on the IDX for the 2016-2021 period. The type of approach in this study is quantitative associative by collecting data using secondary data in the form of an annual report published by the company on the official website of the IDX, www.idx.co.id. The study population is all banking companies on the IDX for the period 2016-2021. The sampling technique with purposive sampling obtained samples from 14 companies with the observation year starting from 2016-2021 so that 84 samples were obtained. The data analysis technique used in this study used moderated regression analysis (MRA) with the Statistical Program for Social Science (SPSS 20) tool. The results of this study show that corporate social responsibility affects company value. the size of the company affects the value of the company. Corporate governance is able to moderate the influence of corporate social responsibility on company values. Corporate governance is able to moderate the influence of company size on company value.]]>
<![CDATA[THE INFLUENCE OF FINANCIAL PLAN SUPPORT, LUCIDITY OF FINANCIAL PLAN OBJECTIVES, FINANCIAL PLAN ACKNOWLEDGMENT AND HIERARCHICAL RESPONSIBILITY AS A MODERATING VARIABLE IN THE ORGANIZATION OF REGIONAL APPARATUS OF NORTH SUMATRA PROVINCE ]]>
<![CDATA[Zaki Baginda Muhammad Amin]]>;
<![CDATA[Irfan]]>;
<![CDATA[Maya Sari]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The research objective is to analyze the effect of organizational commitment on moderating budgetary participation on budget realization, and also to analyze the effect of organizational commitment on moderating the clarity of budget objectives on budget realization. The approach used in this research is a quantitative associative approach. Data was collected using a questionnaire. The sample in this study was 38 ProvSu Regional Apparatus Operations (OPD), each OPD representing 4 fields of 152 samples. Data were analyzed using SEM-PLS. the consequences of the review expressed that there was an impact of financial plan interest on spending plan acknowledgment, there was an impact of authoritative responsibility on directing spending plan investment on financial plan acknowledgment, there was an impact of hierarchical responsibility on directing the lucidity of financial plan focuses on financial plan acknowledgment.]]>
<![CDATA[DETERMINANTS OF TAX AGGRESSIVITY IN REGISTERED PHARMACEUTICAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE MODERATED BY PROFITABILITY ]]>
<![CDATA[Rini Ariyani]]>;
<![CDATA[Syafrida Hani]]>;
<![CDATA[Irfan]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[This study aims to determine, test, and analyze the effect of liquidity, leverage and capital intensity on tax aggressiveness moderated by profitability in pharmaceutical sector companies listed on the Indonesia Stock Exchange. This study uses quantitative methods with an associative approach and documented data collection by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the pharmaceutical sub-sector from 2016-2021. This study took 42 samples using purposive sampling method. The data analysis technique used is descriptive statistics which is used to explain the description of the data from all variables and also multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity and capital intensity have no effect on tax aggressiveness. And leverage has an effect on tax aggressiveness. Profitability is able to moderate (strengthen) the effect of liquidity, leverage and capital intensity on tax aggressiveness.]]>
