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Contact Name
Juli Yani
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jurnalakrabjuara@gmail.com
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+6285271810498
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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Articles 2,516 Documents
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDITPADA KANTOR BPKP PROVINSI SUMATERA UTARA Zebua, Ester; Munthe, Dertina Eftaria; Sari, Dinda Wulan; Naibaho, Vitri Sari; Sipahutar, Tetty Tiurma Uli
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study conducted to determine the effect of due professional care, accountability, the complexity of the audit, and time budget pressure on audit quality in BPKP of Sumatera Utara. Source of data in this study are primary data in the form of answer to the questionnaire to the auditor BPKP in Sumatera Utara and secondary data in the form of the number of auditors BPKP in Sumatera Utara. Method of determining the sampel in this study using purposive sampling method and the method that meets the criteria as much as 90 samples. Data analisystechinques in this study using multiple linear regression analisys, where the result showed a variable due professional care, accountability, and time budget pressure positive effect on audit quality, while the variable complexity of the audit negatively effect audit quality.
PENGARUH ACID TEST RATIO, DEBT TO ASSETS RATIO, DAN GROSS PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Samosir, Gabriel Delfero; Pangaribuan, Pebrina Megawati; Habeahan, Sri Wira Hayati; Sembiring, Samuel Abel Tanta; Amelia, Jholant Bring Luck
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to determine Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin to Financial Performance in various industrial sector companies. This research method uses a purposive sampling method with a sample of 44 various industrial sector companies listed on the Indonesia Stock Exchange for the period 2014-2017. The analytical method used is the method of multiple linear regression analysis. The results of the coefficient of determination Effect of Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin on Financial Performance amounted to 0.128. This shows that 12.8% variation of acid test ratio, debt to assets ratio and gross profit margin can explain the relationship to financial performance, while the remaining 87.2% is explained by other variables. The results of this study indicate that partially Acid Test Ratio Gross dan Debt to Assets Ratio and Gross Profit Margin have not a significant effect on financial performance while Gross Profit Margin significant effect on financial performance. Simultaneously Acid Test Ratio, Debt to Assets Ratio and Gross Profit Margin significantly influence the financial performance of various industry sectors.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik (KAP) di Kota Medan) Limbong, Lidang A. Veronika; Fransiska, Nadya; gaol, Nelli Lumban
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to examine and provide empirical regarding the effect of the independence, professionalism, level of education and work experience on the performance of the auditor. The research was carried out in Accountant Public Firm in Medan. This study used purposive sampling method. The data were collected through questions survey methods. Analysis data is to use multiple linear regression to look at the coefficient of the determination, the value of F statistics. The results of this study found that the independence, professionalism, level of education and work experience have a positive and significant impact on the performance of auditors. While auditors knowledge to detect errors had a negative effect and significant on the materiality level of judgment in an audit of financial statement. This proves that the higher level of independence, professionalism, level of education and work experience, the higher the performance results generated by the auditor.
PENGARUH (DER) DEBT TO EQUITY RATIO, CASH RATIO, RETURN ON EQUITY DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI TAHUN 2014-2017 Rahmadhani Siregar, Gheitsa Fadilla; Novelline, Novelline; Ivana, Winny; Sitorus, Friska Darnawaty; Dwi Syah Putri, Tantri Octora
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The objective of the study is to test and analyze the effect of Debt to Equity Ratio, Cash Ratio, Return on Equity, dan Firm Size on Dividend Payout Ratio, on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017. The research used some theories of Debt to Equity Ratio, Cash Ratio, Return on Equity, Firm Size and Dividend Payout Ratio. The research was used by a quantitative research approach, this research was causal/clausal. The data collection of this research was performed by study documentation. This research uses secondary data types and sources. The research finding revealed that Debt to Equity Ratio, Cash Ratio, Return on Equity dan Firm Size simultaneously have a positive effect on on Dividend Payout Ratio on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017. The research concluded that Return on Equity partially have a positive and significant effect on Dividend Payout Ratio on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017, while the Debt to Equity Ratio, Cash Ratio, and Firm Size partially does not have any significant effect on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017.
PENGARUH PENDAPATAN ASLI DAERAH(PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI SUMATERA UTARA PADA TAHUN 2013-2015 Sitompul, Benny Franco
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The research objective is to test and analyze the effect of regional original income, general allocation funds and special allocation funds on the allocation of capital expenditure budget to district / city governments in North Sumatra in 2013-2015. This study uses a quantitative research approach. The type of research used is descriptive research. The nature of this study is a causal relationship. The population used in this study is the district / city government in North Sumatra in 2013-2015 which amounted to 34 cities. A sample of 26 cities in North Sumatra with total sample of 34 cities. The research method used is pooled data which is a combination of periodic data with cross data. Regional original revenue, general allocation funds and special allocation funds have a positive and significant effect on the capital expenditure budget in district/city governments in North Sumatra in 2013-2015.
KATA BILANGAN BAHASA KAIS RAGAM AWE DI DISTRIK KAIS KABUPATEN SORONG SELATAN Gifelem, Agustinus G
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study aims to analyze the Kais language numbers of the Awe variety found in the Strait district of Sorong which is located in the Kais District region. Data were analyzed using a qualitative approach. Based on the analysis carried out, it was found Kais Variety Awe language has a number of words that vary based on the raw data obtained, so the data is classified based on Alwin's theoretical framework so that it can be clearly determined that in Kais language there are a number of Awe, there are number words including principal number Of course the basic number words, collective principal number words, distributife number words, fixed principal numbers) and level number words (phrase number words).
PERANAN ORGANISASI UNI EROPA DALAM MENGATASI KRISIS KEUANGAN NEGARA YUNANI Pahlevi, Pahlevi; Riezky, Raden Mohammad
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The role of the European Union Organization in overcoming the Greek State financial crisis by running the Economic Adjustment Program(Economic savings Program) implemented by the Greek Government. The data used are secondary data because the scientific research of International Relations uses qualitative data. The data collection method used in this study is the literature of books, websites. Techniques of data analysis using qualitative analysis. The results of the study indicate that the European Union Organization succeeded in getting the Greek State out of its financial crisis.
PERSEPSI MASYARAKAT DAN TINGKAT KETERGANTUNGAN TERHADAP RUANG TERBUKA HIJAU DI TAMAN NUKILA KOTA TERNATE Setiadi, Perdana Wama; Niapele, Sabaria; Salatalohy, Asiah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Green open space (RTH) plays an important role in urban development, one of the functions of green open space is to maintain the ecological conditions of the city environment. This study aims to determine the perception and level of community dependence on the green open spaces of the Nukila Park in Ternate City. The research approach in this study is a quantitative descriptive approach, because this research is presented with numbers and verbal explanations. Data Collection Method used, Library Study. The library method is carried out to collect secondary data which is done by collecting relevant data from books, journals, articles, regulations related to research. Documentation. Documentation method is done to collect data. Data obtained in this study consists of primary data and secondary data. Primary data is obtained from the community and traders who visit the secondary data obtained from relevant institutions or agencies such as, City Planning Office, Data analysis in this study using interactive models
THE INFLUENCE OF THE FARMER COURSE METHOD TOWARD THE PROCESS OF ADOPTING HYBRID CORN FARMERS IN NORTH OBA DISTRICT Ibrahim, Indrawati; Sangadji, Suwandi S; Suhardi, Suhardi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This study studied how to learn farming methods on the process of adopting hybrid corn farmers in the North Oba sub-district. This study uses a quantitative method of experiment with a survey, when the study was conducted in November until December 2018. The research location in Oba Utara District, Kota tidore Kepulauan was deliberately chosen. The analysis used in this study is Simple Linear Regression and the sample in this study were 50 Hybrid maize farmers in the North Oba sub-district, Tidore City, North Maluku Islands. Based on the results of the study, it can be concluded that the discussion using the farming method can discuss the significance of the process of adoption of hybrid corn farmers in the District of North Oba with a degree of influence of 51.8%.
MUSIK DAN PUISI SEBAGAI MEDIA AKULTURASI BUDAYA TIONGHOA DAN SUNDA DI KOTA BANDUNG Susanti, Santi; Elkarimah, Kismiyati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 2 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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He also chose poetry and music as a way to show his love for Sundanese. This paper aims to express the meaning of kasundaan for Soeria Disastra, how is this meaning manifested in everyday behavior? And what motives behind Soeriadisastra love Sundanese. Using qualitative phenomenological methods, research data was obtained through interviews and documentation studies related to the theme. The results showed that the family environment and social environment had an influence on the growth of love for Sundanese culture. The taste was mediated through poetry and music by establishing the Kota Kembang Choir, which performed Sundanese songs. Soeria, interpreted kasundaan as Sundanese characteristics, in language, culture and society. Culturally, Soeria defines kasundaan as a culture that has a unique and dynamic beauty. This uniqueness brings pride to Soeria because she can enjoy it. Born and raised in different environments, namely the Chinese family environment and the Sundanese society, making the soul of Soeria rich, which is a combination of Chinese from the physical and Sundanese culture of the values ​​learned. He also felt that he had fused with Sundanese culture.

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