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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 5 Documents
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Search results for , issue "Vol 11, No 2 (2024): Desember" : 5 Documents clear
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.
Analisis Pengaruh Biaya Produksi dan Harga Jual Terhadap Laba Pada UMKM Home Industri Tahu Paya di Kecamatan Beringin Maharani, Fitria; Fauzi, Indra
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.v11i2.10180

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh biaya produksi dan harga jual terhadap laba pada UMKM ome Industri Tahu Paya di Kecamatan Beringin periode 2020-2023. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan UMKM Home Industri Tahu Paya tahun 2020-2023. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriftif kuantitatif dan model analisis uji regresi linear berganda, uji asumsi klasik dengan menggunakan uji normalitas, uji multikolonearitas, uji heteroskedastisitas, dan uji autokorelasi, serta pengujian hipotesis dengan menggunakan uji koefisien determinasi (R2), uji simultan (Uji F), dan uji parsial (Uji t) dengan pengolahan data menggunakan program SPSS Statistic 22. Hasil penelitian menunjukkan bahwa model regresi normal, tidak terjadi multikolonearitas, dan tidak terjadi autokorelasi, serta uji koefisien determinasi (R2) memperoleh hasil sebesar 0.718 atau 71.8% menunjukkan bahwa variabel biaya produksi dan harga jual mampu menjelaskan variasi yang terjadi pada laba UMKM Home Industri Tahu Paya, sedangkan sisanya 28.2% dijelaskan oleh variabel lain yang tidak diteliti. Hasil penelitian secara parsial menunjukkan bahwa biaya produksi tidak berpengaruh terhadap laba sedangkan harga jual berpengaruh terhadap laba. Sementara itu secara biaya produksi dan harga jual terhadap laba.
Analisis Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap ROA Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia 2019-2022 Damanik, Jessica; Faris, Salman; Dalimunthe, Ummu Haniasro
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.v11i2.9946

Abstract

Krisis global terulang kembali pada tahun 2008 berawal dari negara Amerika Serikat, tidak dapat dipungkiri berdampak terhadap penurunan ekonomi di negara-negara Asia termasuk Indonesia. Penurunan tersebut tampak dari aktivitas perdangangan di Bursa Efek Indonesia melalui nilai Indeks Harga Saham Gabungan (IHSG) mengalami penurunan tajam akibat dari ketakutan pelaku bisnis dari negara-negara maju untuk menaruh dananya di negara-negara yang masih berkembang. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Berdasarkan hasil penelitian diperoleh nilai koefisien regresi variabel Return On Asset sebesar 0.001. Variabel Current Ration mempunyai t hitung sebesar -1,104 menunjukkan bahwa Current Ration berpengaruh terhadap Return On Asset (ROA). Variabel Debt To Equity Ratio (x2) mempunyai t hitung sebesar 1.777 dengan signifikansi sebesar 0,041menunjukkan bahwa Debt To Equity Ratio (x2) berpengaruh terhadap Return On Asset (ROA). Nilai thitung sebesar 6.938 dimana nilai f tabel adalah 2.81, berdasarkan ketentuan bahwa nilai f hitung lebih besar dari nilai f tabel maka dapat disimpulkan bahwa Ha diterima.
Peran dan Kompetensi Auditor pada BPRS Bahari Berkesan dan BPRS Bobato Lestari Panigfat, Nursanti
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.v11i2.10069

Abstract

This research aims to examine the role and competence of auditors at BPRS Bahari Berkesan and BPRS Bobato Lestari. This research is qualitative research with a comparative descriptive method. Data collection techniques use observation, interviews, documentation, and literature study. The results of this research indicate that the role of internal audit carried out by BPRS Bahari Berkesan and BPRS Bobato Lestari is in accordance with the regulations issued by the Financial Services Authority (OJK) and the internal audit competency of BPRS Bahari Berkesan and BPRS Bobato Lestari must fulfill several factors that determnine competency. An auditor, namely education, training, experience, independence and professionalism to carry out supervisory duties related to financial reports so as to support compliance at BPRS. Apart from that, an internal auditor must also have an auditor can act honestly and firmly in disclosing all audit evidence according to the actual situation
Sustainability Report Disclosure and Investor Reaction: An Explanatory Study on Infrastructure Sector Companies Simbolon, Risna Sari; Odang, Nilam Kemala
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.v11i2.10122

Abstract

A good company must be able to control financial and non-financial potential that can increase the company's value and the company's long-term sustainability. Companies can use sustainability reports as a transparent step to increase the company's value which ultimately has an impact on investor confidence. The purpose of this study is to analyze the level of transmission transmission reported by infrastructure sector companies listed on the IDX, and also aims to analyze the impact of transmission publication on investor reactions. This research method uses archival data with a descriptive and explanatory approach. The results and conclusions of this study state that the quality of the cycling cycle is still partially implemented and the impact of the cycling cycle on investors is relatively unresponsive.

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