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JRAM (Jurnal Riset Akuntansi Multiparadigma)
Published by Universitas Islam Sumatera Utara
ISSN : 23390492     EISSN : 25991469     DOI : DOI: https://doi.org/10.30743/akutansi.v8i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. JRAM (Jurnal Riset Akuntansi Multiparadigma) is published Universitas Islam Sumatera Utara. The scope of the journal are the following topics: Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Accounting Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 9 Documents
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Search results for , issue "Vol 10, No 2 (2023): Desember" : 9 Documents clear
Analisis Kinerja Keuangan Dengan Menggunakan Ratio Return Asset (ROA) Dan Return On Equty (ROE) Pada PT.Bank Rakyat Indonesia Agroniaga Tbk. Sonata, Ilham; Ramadhan, Noval; Effendi, Syamsul
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.v10i2.8267

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT Bank Rakyat Indonesia Agroniaga Tbk berdasarkan Ratio Return On Asset (ROA) dan Return On Equity (ROE).Jenis data yang digunakan adalah data primer dan sekunder,yang mana data tersebut telah diolah dan di peroleh dari sumber terdokumentasikan di Bursa Efek Indonesia (BEI) dan di perusahaan meliputi laporan keuangan pada tahun 2018,2019 dan 2020 serta sejarah perusahaan.Teknik analisis yang digunakan adalah analisis deskriptif dan analisis perbandingan,yang mana perbandingan yang digunakan adalah rasio profitabilitas rata-rata industri. Maka penulis menyimpulkan Return On Asset (ROA) pada PT Bank Rakyat Indonesia Agroniaga Tbk pada tahun 2019 mengalami penurunan dari tahun sebelumnya 2018 sebesar 0,087% dan pada tahun 2020 mengalami kesamaan dari tahun sebelumnya 2019 sebesar 0,001%, Fluktuatif ini disebabkan oleh total asset yang meningkat pada tiap tahun nya dari tahun 2018- 2020 yang tidak di ikuti oleh laba bersih. Return On Equity (ROE) pada PT Bank Rakyat Indonesia Agroniaga Tbk pada tahun 2019 mengalami peningkatan dari tahun sebelumnya yaitu tahun 2018 sebesar 0,003%, peningkatan ini disebabkan oleh total ekuitas yang meningkat secara signifikan dibandingkat dengan laba bersih, dan pada tahun 2020 mengalami penurunan secara signifikan dari tahun sebelumnya yaitu tahun 2019 sebesar 0,004%, penurunan ini disebabkan oleh laba bersih dan ekuitas yang menurun secara signifikan. Berdasarkan rasio ROA dan ROE pada PT Bank Rakyat Indonesia Agroniafa Tbk menunjukkan kurang efektif dalam kinerja keuangan dapat dilihat dari kedua rasio tersebut.
Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit Fahmi, Muhammad; Harahap, Riva Ubar; Rozi, Facrul
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.v10i2.8572

Abstract

The aim of the study is to determine the contributions and barriers to the use of audit analytical data in audit practice. This study method uses a Systematic Literature Review (SLR) with a bibliometric approach from several relevant journals. The study results reveal that the use of audit analytical data has a positive impact on audit practice, but there are obstacles or barriers to its use such as cognitive bias, inadequate understanding of the use of technology, and implementation costs.
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 Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance Wongsosudono, Corinna; Wati, Widya; Riyan, Rifdah Dara; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Faridani, Mutia Riska
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.v10i2.8417

Abstract

This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.
Analisis Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas di PT. Anugerah Kagum Karya Utama Tbk Yang Terdaftar Pada Bursa Efek Indonesia. MS, Abdul Rasyid; Rahmarisa, Faty; Siregar, Eka Wirandaputri
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.v10i2.8208

Abstract

This research aims to determine the influence of cash turnover, inventory turnover, and account receivable turnover to the profitability (ROA) of manufacture companies which are listed in Indonesia Stock Exchange. The sample collection technique is performed by using purposive sampling technique. Based on the chosen criterion, it  draws  36  companies.  The  type  of  data  is  secondary  data  carried  by documentary method which is conducted by accessing websites http://www.idx.co.id/perusahaan-Tercatat/Laporan-Keuangan-dan tahunan/ websites of each company. The data analysis technique is multiple linier regression analysis.The  findingsshow  that:  (1)  There  is  a  significant  negative  influence between cash turnover to the profitability of the company, showed by equation Y= -1,948 – 0,236X1  with value of coefficient of cash turnover regression is -0,236, coefficient of determination (r2)  is 0,080, and value tcount -3,519 ttable 1,976. (2) There is no significant positive influence between inventory turnover to the profitability of the company, showed by equation Y = 0,103 +  0,006X2 with value of   coefficient   of   inventory   turnover   regression   is   0,006,   coefficient   of determination (r2) is 0,001, and value tcount  0,452 ttable  1,976. (3) There is a significant   positive  influence   between   account   receivable  turnover   to   the profitability of the company, showed by equation Y = 0,042 + 0,032X3 with value of coefficient of account receivable turnover regression is 0,032, coefficient of determination (r2) is 0,077, and value tcount  3,450 ttable  1,976. (4) ) There is a significant positive influence between cash turnover, inventory turnover , and account receivable turnover to the profitability of the company, showed by equation Y = 0,062 – 0,019X1   + 0,005X2   + 0,044X3 with value of coefficient of account receivable turnover regression is 0,236, coefficient of determination (r2) is 0,108, and value Fcount 6,765 Ftable 1,976
Analisis Keputusan Investasi Dan Pendanaan Eksternal Terhadap Profitabilitas Selama Pandemi Covid 19 Pada Perusahaan Tekstil Yang Terdaftar Di Bursa Efek Indonesia Harahap, Julienda Br; Andri, Shofwan; Lubis, Farida Khairani; Sari, Ike Rukmana; Wibiansya, M Selvin
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.v10i2.8194

Abstract

The COVID-19 outbreak has had a serious impact on almost all countries in the world, including Indonesia. The influence generated is not only in one field, but in almost all existing activities. One aspect that is of concern amid the outbreak of the Corona virus is investment. The existence of various restrictions in a country certainly has an impact on economic activity. The purpose of this study is to determine investment decisions on profitability during the covid 19 pandemic in textile companies listed on the Indonesia Stock Exchange, to determine the effect of external funding on profitability during the covid 19 pandemic in textile companies listed on the Indonesia Stock Exchange and to find out the influence of investment decisions and external funding on profitability during the covid 19 pandemic in textile companies on the Indonesia stock exchange. The company data sampled were 14 companies with a total sample of 42 from 2019 to 2021. The data used is secondary data. The sample used in this study was saturated sampling or census sampling, which is a sampling technique in which all members of the population are used as samples. This type of research used is quantitative research. The test performed is multiple linear regression analysis by first carrying out the classical assumption test which includes normality, multicollinearity, autocorrelation, and heteroscedasticity tests. This study used SPSS software version 25. The results of this study indicate that investment decisions have a positive and significant effect on profitability during the covid-19 pandemic for textile companies listed in companies listed on the Indonesia Stock Exchange, external funding has no positive and significant effect on profitability during the covid-19 pandemic for textile companies listed on the stock exchange. Infonesia Securities, investment decisions and external funding simultaneously affect profitability during the covid q9 pandemic which are listed on the Indonesia Stock Exchange
Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon Sihaloho, Erik Morales; Odang, Nilam Kemala
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.v10i2.8168

Abstract

Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This research aims to design pricing strategy and profit planning. The research method used is a qualitative method with a case study approach. The results of this research show that the existing selling price calculation results are appropriate and do not need to be changed to remain competitive in the market. However, production quantities need to be increased to the recommended range to reduce costs and obtain the expected profits. This will affect Haminjon's profit planning. Therefore, Haminjon should increase the production range so that the cost of production can be reduced. By utilizing the nature of cost behavior, affordable selling prices can be maintained and produce optimal profits.
Sistem Pengendalian Internal Atas Dana Desa: Analisis COSO Framework 2013 Sriyanto, Darmawan; Harsono, Subambang; Chairina, Chairina
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.v10i2.8565

Abstract

Implementing an internal control system in managing village funds is important considering that the priority objective of managing village funds is to increase development and empower village communities. Therefore, this research focuses on the implementation of the internal control system carried out by village government officials by referring to the internal control system theory established by COSO and by looking at the suitability of existing policies in the field. The objects of this research are Ramunia 1 Village and Beringin Village, Deli Serdang subdistrict, using a postpositivist approach with descriptive methods. The results of this research show that not all components of the internal control system by COSO have been implemented by Ramunia 1 Village and Beringin Village. The problem that is the main concern is due to the village government's lack of understanding regarding internal control in managing village funds, policy socialization from the central government which has not yet fully socialized the internal control system policy to the village government

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