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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 5, No 1 (2018): Juli" : 5 Documents clear
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP AKUNTABILITAS PENDAPATAN PAJAK DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI KOTA MEDAN Mas’ut Mas’ut; Abdan Masrura
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.761 KB) | DOI: 10.30743/akutansi.v5i1.487

Abstract

This reaserch aims to examine the application effect of accounting information system to accountability of local tax revenue in the regional tax and retribution management board of Medan City. A number of the sample or respondent is 30 employees of the Regional Tax and Retribution Management Board of Medan. The data is gained through questioneires which are spread up among the respondents then processed by using SPSS program. Simple regression analysis is used to analyze and the result shows that the application of accounting information system (X) has given positive influence into the accountability of local tax revenue (Y). The coefficient of determination or R square figure amount to 75.4% and the remaining 24.6% is influenced by other variables which are not examined. Therefore, the Regional Tax and Retribution Management Board is supposed to maintain the application of accounting information system to increase the accountability of local tax revenue.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 16 DAN REVALUASI ASET TETAP PADA RUMAH SAKIT UMUM DAERAH GUNUNGSITOLI KABUPATEN NIAS PROVINSI SUMATERA UTARA Takiyuddin Takiyuddin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.48 KB) | DOI: 10.30743/akutansi.v5i1.486

Abstract

The revaluation of fixed assets is regulated in PSAK No. 16 (PSAK 16) issued by The Indonesian Institute of Accounting. The fixed asset is one of the balance sheet items that should be managed as well as possible. The main purpose of this research is to analyze the accounting system of fixed assets of Gunungsitoli General Hospital of Nias Regency, North Sumatra with reference to Statement of Financial Accounting Standards number 16 (PSAK 16) issued by the Indonesian Institute of Accountants (IAI). This study used a qualitative approach with instrument data collection through documents and interviews. Based on the analysis on the data and information obtained, the results show that the revaluation of the fixed asset accounting policy applied by the hospital is appropriate but limited to 8 items of equipment of 283 items. This means many items are not included to be revalued so that they are not in accordance with Statement of Financial Accounting Standards Number 16 (PSAK 16).
PENGARUH GOOD CORPORATE GOVERNANCE, MODAL KERJA, SOLVABILITY, ASET TURNOVER, DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015 Wirda Lilia
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.695 KB) | DOI: 10.30743/akutansi.v5i1.485

Abstract

This study aims to examine the effects of good corporate governance, working capital, solvency, asset turnover, and operational costs to profitability at manufacture companies listed on the Indonesia Stock Exchange in period 2013-2015. This kuantitative study employs multiple linear regression to analyze the data  gained from the information or anual report issued by the Indonesia Stock Exchange. Partially good corporate governance, working capital has no effect on profitability. While, solvency, asset turnover and operational costs partially shows significant effect to profitability on manufacture companies that of listed at the Indonesia Stock Exchange in the period 2013-2015. Nevertheless, simultaneously variables of good corporate governance, working capital, solvency, asset turnove) and operational cost are effect to profitability at manufacture companies in Indonesia Stock Exchange in year 2013 - 2015.
PENGARUH BAGI HASIL DEPOSITO MUDHARABAH, SUKU BUNGA BERJANGKA BANK INDONESIA DAN INFLASI TERHADAP JUMLAH DEPOSITO MUDHARABAH PT. BANK NEGARA INDONESIA (BNI) SYARIAH Sri Rahayu; Rahmadani Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.209 KB) | DOI: 10.30743/akutansi.v5i1.484

Abstract

The development of sharia banking is driven by the existence of some communities to perform banking transactions or economic activities in general. This kind of bank is in line with the values and principles of sharia, especially free from usury, as well as the superiority of operational systems and its products which are stressing on the importance of morality, justice and transparency in the operational activities. Mudharabah deposit is one form of Islamic banking financing product which is a fund investment based on mudharabah contract or other contracts that are not contradictory to sharia principles. The withdrawal can only be done at certain time based on contract between sharia bank depositors or Syariah Business Unit. The purpose of this research is to analyze the effect of profit sharing rate on mudharabah deposit, 1 month Bank Indonesia interest rate, and inflation to mudharabah deposit amount. This research was conducted at BNI Syariah. The research method used associative approach while the technique of data analysis using multiple linear regression analysis. The result of analysis shows that simultaneously variable of profit sharing amount of mudharabah deposit, interest rate of Bank Indonesia 1 month, and inflation have significant effect to mudharabah deposit amount. However, partially, only the profit sharing rate of mudharabah and inflation has significant effect on the number of mudharabah deposits. This is because of the customers motive in placing their funds in shariah banks are still influenced by the profit orientation.
ANALISIS CAPITAL BUDGETING DALAM MENINGKATKAN KEPUTUSAN INVESTASI PADA PT. SAMUDERA INDONESIA Heny Triastuti Kurnia Ningsih; Sonia Fara Diba
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.582 KB) | DOI: 10.30743/akutansi.v5i1.488

Abstract

The research aims to analyze whether capital budgeting plays the role to improve investment decisions in the PT. Samudera Indonesia. The instrument used for data collection in this research is document of the company in spanning 2011-2016 and process of analyzing involves capital costs data. The results show that the effect of capital budgeting does not play the role to increase the value of the investment decision in 2014 and 2016, while in 2012, 2013 and 2015 value of DER is contributed to increase the investment decisions. Some factors that might influence the level of investment decisions are sales stability, asset structure, funding structure, profitability, taxes, controlling, management attitude, lender attitude, and rating appraisal agency, market condition, internal condition of company and financial flexibility.

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