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All Journal MEDIA MANAJEMEN JASA Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK)
Barus, Muhammad Joni
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Economics, Econometrics & Finance Social Sciences

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 1 
Balance Scorecard Sebagai Pengukur Kinerja Manajemen Ditinjau Dari Perspektif Keuangan Hamida, Novelia; Aulia, Citra; Siregar, Kholila Yuli Yanti; Barus, Muhammad Joni
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8605

Abstract

This study aims to analyze the implementation of Balanced Scorecard as a management performance measurement tool at UD. Devi, with a focus on the financial aspect. This research adopts a qualitative approach by applying data collection techniques in the form of interviews, observations, and document studies. The main respondents in this group are stakeholders at the leadership level of UD. Devi, who are directly involved in the process of implementing and using the Balanced Scorecard. In the context of UD. Devi, the implementation of BSC has a positive impact on measuring management performance. The holistic approach, open communication, active participation of all relevant parties, regular evaluation, and in-depth contribution of financial aspects have been key factors in the successful implementation of BSC.
Pengaruh Biaya Pencegahan, Biaya Penilaian, Biaya Kegagalan Internal, Dan Biaya Kegagalan Eksternal Terhadap Profitabilitas Yudha, Tri Kartika; Andi, Andi; Rahayu, Sri; Barus, Muhammad Joni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8601

Abstract

This study aims to examine the effect of Prevention Costs, Assessment Costs, Internal Failure Costs and External Failure Costs on Profitability. In this study the population used is the ceramic, porcelain and glass sub-sector companies listed on the Indonesian Stock Exchange from 2017-2021. The sampling technique used purposive sampling. Purposive sampling is a sampling method that is determined through certain criteria by the researcher. Based on predetermined sample criteria, a sample of 6 companies was obtained. This research was conducted with a period of 5 years, so that the total sample of this study was 30 samples. This study uses secondary data using the company's annual financial statements. The data is taken from the Indonesian Stock Exchange. The data analysis technique uses multiple linear regression analysis techniques using SPSS Version 20. The results of the t-test study show that the variable cost of prevention has a significant negative effect on profitability in porcelain ceramic sub-sector manufacturing companies listed on the BEI, the appraisal cost variable has a significant positive effect on profitability on the porcelain ceramic sub-sector manufacturing companies listed on BEI, the variable cost of internal failure has an effect has a significant positive effect on profitability in the porcelain ceramic sub-sector manufacturing companies listed on the Bei, and the external failure cost variable has no significant effect on the profitability of the porcelain ceramic sub-sector manufacturing companies listed on the Bei. The results of the overall variable F test show that prevention costs, appraisal costs, internal failure costs, and external failure costs have a significant effect on profitability in porcelain ceramic sub-sector manufacturing companies listed on the BEI.
Pengaruh Penerapan Sistem Akuntansi Keuangan Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Kasus Pada Badan Keuangan Aset Daerah Provinsi Sumatera Utara) Masut, Masut; Dewi, Ika Puspita; Barus, Muhammad Joni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8346

Abstract

This study was conducted with the aim of testing whether the application of the financial accounting system and the quality of financial reports affect the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously.The sample in this study were employees of the Accounting Division, Treasury and Regional Cash Division and Budget Management Division totaling 60 employees. The methods used in this research are descriptive statistical analysis, data quality test with validity and reliability test,classical assumption test with normality, heteroscedasticity and multicolonierity test, multiple linear regression analysis and hypothesis testing with t test, F test and coefficient of determination. The results of the study state that the application of the financial accounting system partially has a positive and significant effect on the accountability of government agency performance, the quality of financial reports partially has a positive and significant effect on the accountability of government agency performance, the application of the financial accounting system and the quality of financial reports simultaneously has a positive and significant effect on the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province..
Pengaruh Audit Tenure, Opinion Shopping, dan Pertumbuhan Perusahaan Pada Opini Audit Going Concern Pada Perusahaan Manufaktur Subsektor Perkebunan dan Subsektor Tekstil yang Terdaftar di Bursa Efek Indonesia Wibowo, Muhammad Prasetyo; Andri, Shofwan; Lubis, Ainun Yusriyah; Barus, Muhammad Joni
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4392

Abstract

Opini audit going concern merupakan hal yang menjadi pertimbangan para pengguna laporan keuangan untuk mengambil keputusan dalam berinvestasi.  Opini audit going concern yang diterima oleh suatu perusahaan menunjukan bahwa adanya keraguan auditor akan kengsunagn hidup suatu perusahaan.Tujuan dari penelitian ini untuk membuktikan pengaruh audit tenure, opinion shopping, dan pertumbuhan perusahaan terhadap penerimaan opini audt going concern pada perusahaan manufaktur subsektor perkebunan dan subsektor tekstil  tahun 2017-2018 yang terdaftar di BEI. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pengambilan keputusan.Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling.dengan menggunakan regresi logistik dengan jumlah sampel sebanyak 26 perushaan sesuai dengan kriteria yang telah ditentukan sebelumnya. Berdasrakan hasil penelitian ini menunjukan bahwa opini audit tahun sebelumnya secara signifikan berpengaruh positif terhadap penerimaan opii audit going concern. Sedangkan untuk variabel audit tenure, opinion shopping, dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern.
Analisis Peran Dan Kualitas Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Konsultan Pajak Ratna Tio Fadila, Reihana; Simbolon, Ramadona; Barus, Muhammad Joni; Sonata, Ilham; MS, Abdul Rasyid; Elviani, Sri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 2 (2024): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i2.10668

Abstract

The purpose of this study is to find out whether the role of tax consultants and the quality of consultants have an influence on taxpayer compliance at the Ratna Tio Tax Consultant Office. This study uses a quantitative method with an observational analytical study design and cross-sectional thinking. The sample size for this study is 100 taxpayers, 20 corporate taxpayers and 80 individual taxpayers. The type of sampling in this study is Non-Probability and the sample collection method used is Purposive Sampling. The data collection method in this study uses a questionnaire containing questions regarding the quality and role of tax consultants, as well as compliance with paying taxes. The study uses a multiple linear regression analysis test using SPSS 21. Based on the results of the analysis, the role of tax consultants partially has a significant effect on taxpayer compliance. P-Value (0.000 < 0.05). The quality of the Tax Consultant does not have a significant influence on Taxpayer Compliance. P-Value (0.785 > 0.05). From the results obtained, the researcher conveyed suggestions to the DJP to develop insight regarding taxpayers in the field of taxation, so that by developing insight regarding taxpayers, taxpayers will develop compliance in paying their taxes.
Pengaruh Fraud Diamond Theory Terhadap Kecurangan Akademik pada Universitas Islam di Kota Medan Siregar, Heranisa; Ilmiha, Jalilah; Barus, Muhammad Joni
MEDIA MANAJEMEN JASA Vol 13, No 1 (2025): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/mmj.v13i1.8493

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengkaji pengaruh Fraud Diamond Theory yang memuat empat unsur utama yaitu tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability) terhadap kecurangan akademik mahasiswa akuntansi pada Universitas Islam di Kota Medan. kecurangan dalam dunia akademik menjadi masalah yang terus berkembang dan merusak mutu dan kredibilitas sektor pendidikan tinggi, khususnya di kalangan mahasiswa akuntansi yang dituntut menjunjung tinggi nilai kejujuran. Pendekatan kuantitatif diterapkan dalam penelitian ini dengan data diperoleh melalui kuesioner yang dikirim kepada 70 mahasiswa aktif program studi akuntansi dari Universitas Islam Sumatera Utara (UISU), Universitas Muslim Nusantara (UMN) Al-Washliyah, dan Universitas Al-Washliyah (UNIVA) Medan. Analisis data dalam penelitian ini dilakukan dengan memanfaatkan regresi linier berganda untuk mengevaluasi pengaruh masing-masing variabel independen secara parsial dan simultan terhadap variabel dependen. Hasil temuan menunjukkan bahwa secara simultan keempat variabel dalam Fraud Diamond Theory berpengaruh terhadap perilaku kecurangan akademik. Secara parsial, tekanan dan kesempatan berpengaruh positif dan signifikan terhadap kecurangan akademik. Rasionalisasi tidak menunjukkan pengaruh yang signifikan, sedangkan kemampuan berpengaruh negatif dan signifikan. Temuan ini menegaskan pentingnya pengawasan akademik dan pembentukan karakter mahasiswa agar mampu menekan peluang dan dorongan untuk melakukan kecurangan akademik.Kata kunci: Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Kecurangan Akademik ABSTRACTThe purpose of this study is to examine the influence of fraud diamond theory, which comprises for main elements: pressure, opportunity, rationalization, and capability, on academic dishonesty among accounting students at Islamic universities in Medan City. Cheating in the academic world is a growing problem and credibility of higher education, particularly among accounting students who are expected to uphold high standards of integrity. This study applies a quantitative approach, with data collected through questionnaires sent to 70 active accounting students from Universitas Islam Sumatera Utara (UISU), Universitas Muslim Nusantara (UMN) Al-Washliyah, and Universitas Al-Washliyah (UNIVA) Medan. Data analysis was carried by utilizing multiple linear regression to evaluate the partial and simultaneous effects of the independent variables on the dependent variabel. The result  indicate that simultaneously, the four variables of the Fraud Diamond Theory. Partially, pressure and opportunity have a positive and significant effect, whereas capability has a negative and significant impact. These findings emphasize the importance of academic supervision and character development among students to reduce opportunities and motivation for committing academic dishonesty.Keywords: Pressure, Opportunity, Rationalization, Capability, Academic Fraud
Co-Authors Andi Andi Andri, Shofwan Aulia, Citra Elviani, Sri Fadila, Reihana Hamida, Novelia Ika Puspita Dewi, Ika Puspita Ilmiha, Jalilah Lubis, Ainun Yusriyah Masut, Masut MS, Abdul Rasyid Siregar, Heranisa Siregar, Kholila Yuli Yanti Sonata, Ilham SRI RAHAYU Wibowo, Muhammad Prasetyo Yudha, Tri Kartika