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<![CDATA[ASPEK RENTABILITAS, LIKUIDITAS DAN SOLVABILITAS PADA KINERJA KEUANGAN PT. PERKEBUNAN NUSANTARA III SUMATERA UTARA PERIODE 2012-2014 ]]>
<![CDATA[Ramadona Simbolon]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.328
<![CDATA[This study focused on financial performance of PT. Perkebunan Nusantara III (Persero) in the period 2012-2014, before the company was appointed as a chief of holding company of State-Owned Enterprises (BUMN). This appointed holding company caused to raise questions related to the condition of the company such as related to management, production and finance; whether the company belonged to healthy company. Therefore, this research was conducted by referring to the Decree of the Minister of Finance of the Republic of Indonesia No. 826/KMK.013/1992 which described the standardization of healthy company in terms of profitability, liquidity and solvency. This research was a qualitative descriptive research with data collection from both primary and secondary sources in the form of documents. Analyzing data was performed on these documents by detailing, comparing and describing them for conclusions. The results of this study indicated that the overall financial performance level of the company was unhealthy based on the average for three years, from 2012 to 2014 by considering to the Decree of the Minister of Finance of RI. No. 826 KMK.013/1992 in terms of profitability, liquidity and solvency. The average achievement rate over the last three years was 64.52%, where the achievement was less than 90. This might be due to several internal factors such as non-business costs or lack of power in paying corporate liabilities. Therefore for the next period the company must pay attention to these factors in order to achieve company goals in accordance with expectations.]]>
<![CDATA[SENSITIVITAS ETIS MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN ]]>
<![CDATA[Asriyati Asriyati]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.332
<![CDATA[The integration of ethics into accounting curriculum becomes a critical challenge faced by educators in the field of accounting. The importance of ethical education in accounting has been recognized by both practitioners and academics. This study will describe whether there is a difference in ethical sensitivity between male and female students. Using the Independent Samples T-Test analysis will be compared on average of the two groups that are not related to each other, to find out whether the two averages have the same or no significant value. The sample for this research is some accounting students of State Polytechnic of Medan. The amount of sample in this study is sufficient according to the sample determined by 100 respondents in proportion of 50 male students and 50 female students. Sampling method in this research is non probability method with purposive sampling with criterion of final accounting student with reason of final level student have got ethics charged course. The results showed that there were significant differences in ethical sensitivity between male accounting students and female accounting students. The level of ethical sensitivity in female accounting students is better than the ethical sensitivity of male accounting students. There are significant differences in ethical sensitivity between the accounting students of the first semester and the accounting students of the final semester. The degree of ethical sensitivity in accounting students of the final semester is better than the ethical sensitivity of accounting students in the early semester.]]>
<![CDATA[FAKTOR-FAKTOR BERPENGARUH BAGI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sri Elviani]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.327
<![CDATA[Problem in this research is timeliness in the delivery of financial statements. Based on data in Indonesia Stock Exchange, there were 49 companies in 2014 which delayed delivering financial statements of December 31st on 2013, while in 2015 there were 52 companies late delivering the audit financial statements of 31st December 2014. This phenomenon is interesting to be observed due to the timeliness of delivery financial statements are a reflection of the credibility of reported quality of information and a reflection of the level of compliance with established regulations. Timeliness is one of the important factors in presenting relevant information, because the information of financial statements submitted in a timely manner will reduce the asymmetry of information closely related to agency theory. In this research, several factors that are assumed to have an effect on the accuracy of financial statements in Indonesia Stock Exchange are debt to equity ratio, profitability, ownership structure, auditor quality, and auditor turnover. Therefore testing of the five factors will be the focus in this study. This research method based on quantitative descriptive method with the nature of research is associative. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange, while taking samples using purposive sampling method, ie the selection of non-random samples whose information is obtained with certain considerations. This research uses descriptive statistical analysis method and and multiple regression analysis. The results show that debt to equity ratio has no effect on the timeliness of corporate financial reporting. While profitability affects the timeliness of corporate financial reporting, as well as the ownership structure affects the timeliness of corporate financial reporting. The quality of auditors does not affect the timeliness of corporate financial reporting.]]>
<![CDATA[PENGARUH MOTIVASI KUALITAS, MOTIVASI KARIR DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI ]]>
<![CDATA[Jalila Ilmiha]]>;
<![CDATA[Syafrizal Syafrizal]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.333
<![CDATA[Global competition that has been started since 2016, the era of ASEAN Economic Community (AEC) requires a professional accountant, and hence, it requires additional education to have ability, competency and more readiness to compete in the labor world. Education for professional Accountant (PPAk) and Chartered Accountant (CA) is an advanced education to become professional and international accountant standard. So the government issued a law that regulates the education for professional accountant in 2014. Students who graduate PPAk and want to become a certified accountant must take the exam certification from Chartered Accountant (CA). Based on this conception the research was conducted to reveal the extent of interest of accounting students to join the program of PPAk and CA as a means to achieve professional level in the field of accountant. The study involved 200 students as sample and coming from different universities; the Islamic University of North Sumatera (UISU) and the Muhammadiyah University of North Sumatera (UMSU). The data were obtained from questionnaires which were spread up among the students through an accidental sampling approach in which the researcher obtained spontaneous data from the sample who met by accident. The collected data was analyzed through statistical approach, namely multiple linear regressions. The result of partial analysis, that is, motivation of quality and economic motivation have no effect on student interest to follow the program of PPAk and CA, while motivation of career was significantly positve influenced. While through simultant analysis, all the variables of motivation quality, career motivation and economic motivation all together influenced the students’ interest to take PPAk and CA program. ]]>
<![CDATA[PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI BADAN LINGKUNGAN HIDUP PROPINSI SUMATERA UTARA ]]>
<![CDATA[Farida Khairani Lubis]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.329
<![CDATA[Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatements and the realization of good governance besides knowing the performance of thegovernment. The enactment of Law Number 71 Year 2010 on Accrual-based Accounting Standards(SAP) brought significant changes in the financial reporting system. The changes are expected toprovide a complete picture of the financial position, present actual information about rights andobligations, and be useful in evaluating performance. This research is based on qualitativeinterpretative method. Data collection technique is encompassing observation, interview, anddocumentation. The results show that the Pemprovsu Environment Agency is implementingaccrual-based SAP in its 2016 financial statements and has carried out various trainings. Inaddition, there is a need to develop the understanding of financial managers of the EnvironmentalBoard of the provincial government about accrual-based SAP, such as socialization in the form ofseminars or discussions with other government agencies, as well as training related to the accrualbasedSAP. ]]>
<![CDATA[JUAL BELI DENGAN SISTEM TRANSFER DANA MELALUI BANK DALAM PANDANGAN ISLAM ]]>
<![CDATA[Syamsul Effendi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.334
<![CDATA[This article discusses the sale and purchase with payment through transfer system to banks in the city, outside the city/region or abroad. The discussion focused on revealing on how the transactionused transfers system, conditions and legal review of syar'i. The literature review is an approachused in this study through collecting various informations from related sources such as printmedia, electronic and internet. Transfering fund is performed from a customer's account to anothercustomer's account in a short time and secure manner. In this context, the transfer is a bank servicefor the transfer of funds from one branch to another as requested by the customer to be paid to therecipient in another branch of bank. This money transfer can be done for business purposes eitherin the city, outside the city or abroad. The Muslim scholars‟ views about bank transfer law are notfound directly even in the form of a fatwa on this matter. Hence, to find out how the law of buyingand selling with funds transfer through the bank must investigate their opinions on the system ofsale and purchase in general context and then compared it to the trading in the “Salam” system.Sale and purchase in Islamic Sharia is considered valid if it meets the conditions that have beendetermined such as ijab-qabul (from sellers and buyers) who are not separated by other words orsilent long enough. This requirement applies if both parties are in the aqad assembly, nevertheless,if one of the two parties is not in the aqad assembly the conversation and silence from the otherparty does not damage the qabul as long as he/she does not yet know the aqad news. In this sense,the aqad is assumed being prformed when a letter or representative from the other party comes tohim/her. In the sale and purchase transactions conducted by bank transfer, aqad (ijab-qabul) isfound from Muslim scholars‟ opinion, it is when the buyer receives offer both free offer and firmoffer, then the buyer examines and proposes changes as necessary to acceptance, then makingsales contract agreement. Thus, buying and selling through transfers is allowed in Islam inaccordance with the opinions of the scholars and the sale is comparable with the sale and purchaseof Salam. ]]>
<![CDATA[STATISTICAL PROCESS CONTROL SEBAGAI ALAT PENGAWASAN HARGA POKOK PENJUALAN CRUDE PALM OIL PERUSAHAAN PERKEBUNAN KELAPA SAWIT ]]>
<![CDATA[Shofwan Andri]]>;
<![CDATA[Tri Kartika Yudha]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.330
<![CDATA[Statistical Process Control (SPC) is the use of statistical methods to improve a production process in measuring production performance so that the process remains statistically controlled. This Statistic is based on the understanding that will never the same production and production costs obtained each year, then the automatic acquisition cost of goods sold will never be the same. Therefore, in this research will focus the Statistical Process Control on the cost of goods sold supervision process which during this time management may not be able to directly supervise the use of cost until the determination of the cost of goods sold. Moreover, the existence of Statistical Process Control will assist management in overseeing the price stable CPO sales stakes and are in statistical control. This research was conducted at PT. Sumber Sawit Makmur which is a private plantation company oriented to the field of oil palm plantation equipped with its management plant. The purpose of this study is to (1) analyze and evaluate how the implementation of Statistical Process Control acts as a supervisory tool on CPO selling price, (2) reexamination of cost of goods sold outside statistical control, (3) to know how to apply Statistical Process Control at the Oil Palm Plantation Company. This research was conducted at Palm Oil Company in Medan City. The method of analyst technique was done by using descriptive method by using Statistical Process Control. Data obtained and collected will be analyzed using Statistical Process Control Methods on Individual X and MR control charts. The results of research showed that the use of statistical control process at PT. Sumber Sawit Makmur to assess behavior on CPO cost of goods sold. The control limits that have been determined on the control chart X are: CL = 5.857, UCL=7.845, LCL= 3.869 and on the MR control chart that is CL=747, UCL=2.441, LCL=0. On the control chart X, CPO/Kg cost of goods sold at PT. Sumber Sawit Makmur is not in statistical control since from the 10 years data there are 3 years not in statistical control. Those are in 2005, 2006, and 2014. CPO/Kg cost of goods sold is not in statistical control on account of special causes namely CPO/Kg production and cost of production. Meanwhile on the MR control chart, the CPO/Kg cost of goods sold is in statistical control.]]>
<![CDATA[PENGARUH INFORMASI LABA, TOTAL ARUS KAS DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Mas’ut Mas’ut]]>;
<![CDATA[Nurhasanah Sijabat]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.331
<![CDATA[This research aims to determine the influence of the accounting income, total cash flow and cash flow components that cash flow operating activities, investing and financing influence the stock price at the Wholesale sector trading companies listed on the Indonesia Stock Exchange in 2011-2015 partially and simultaneously. The independent variables were examined in this study is the accounting profit, total cash flow, cash flow operating activities, investing activities and cash flows aks current funding activities. Sampling was done by purposive sampling. Test equipment research use multiple linear regression model. Conclusions from the study were simultaneously or partially in this study showed no effect of the independent variable on the dependent variable. The result of determination shows that the variable accounting profit, total cash flow and cash flow component of cash flows from operating, investing and financing only able to explain the share price by 1.6% while the rest is influenced by other variables that are not discussed in this study.]]>
