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Abdul Rasyid

Universitas Islam Sumatera Utara

Author-ID : 4266248

Economics, Econometrics & Finance Social Sciences

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PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Delvina Risnanda; Farida Khairani Lubis; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA Natasya Bella Safira Marpaung; Sri Elviani; Zulkifli Siregar; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DESA DAN KUALITAS APARATUR DESA TERHADAP KINERJA KEUANGAN DESA KECAMATAN PULAU RAKYAT KABUPATEN ASAHAN Nuri Jelita Sinaga; Syofyan .; Mas`ut .; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The government accounting system is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. Quality is defined as the whole of a product, person and process or system that can meet expectations (expectations) or meet the desired satisfaction. Quality human resources are supported by educational backgrounds, often attend education and training and have experience in finance. The performance of village financial management determines whether or not village goals are achieved. Poor financial management performance which is characterized by inconsistent and standardized recording and reporting can make the process of evaluating the use of funds difficult to do. About village financial management implies the importance of applying the principles of transparency, accountability, participatory in the preparation of village finances. Village financial system. In addition to the need for adequate competence and understanding of accounting from each individual, adequate supervision is also needed in managing the village financial system. The management of village finances is still lacking in supervision and lack of tightening of the use of the budget. This study aims to determine the village financial accounting system and the quality of the village apparatus on village financial performance in Pulau Rakyat Subdistrict, Asahan Regency and find out whether the village financial accounting system and the quality of the village apparatus on village financial performance are in accordance with the theory and techniques of the accounting system carried out in this study. by distributing questionnaires.

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dinda Fauzia Aulia; Zufrizal Harahap; Jalilah Ilmiha; Shofwan Andri; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.

Co-Authors Delvina Risnanda Dinda Fauzia Aulia Elviani, Sri Farida Khairani Lubis Jalilah Ilmiha Mas’ut . Natasya Bella Safira Marpaung Nuri Jelita Sinaga Shofwan Andri Syofyan . Zufrizal Zulkifli Siregar

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