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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 6 Documents
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Search results for , issue "Vol 5, No 2 (2018): Desember" : 6 Documents clear
PENGARUH PENDAPATAN DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA DAN KEMISKINAN Ratna Sari Dewi; Ova Novi Irama
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.829 KB) | DOI: 10.30743/akutansi.v5i2.768

Abstract

The study aims to analyze direct and indirect effects of village income and village fund allocation on spending of village expenditure budget and poverty. The respondents of the study which was a sample of population, was 81 governments of village in North Sumatra Province. The data gained from 2014 to 2016 was processed and the purposive sampling method was used to determine the number of samples with certain criteria based on the APBDes report and the poverty level report of the district government of North Sumatra Province. Data were analyzed based on multiple linear regression processes with f test and t test for hypothesis verification. The results of the study showed that village income and village fund allocation have a direct influence on village expenditure budget and poverty.
DIMENSI PENDIDIKAN DALAM AL-QUR’AN: STUDI ATAS AYAT PENCIPTAAN MANUSIA, EDUKASI KOMUNIKASI DAN KISAH Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.925 KB) | DOI: 10.30743/akutansi.v5i2.755

Abstract

The Qur'an describes the creation of man, which is derived from matter and spirit. Some phases in the process of human creation start from the soil into mud, into molded clay, into dry soil like pottery then God blows the spirit to him. In addition, the Qur'an also explains the principles of dialogue, communication, story and others that can give an indication for implementation of education. The process of human creation originately from spirit and soil elements basically indicates into the principle of goal; the aim of Islamic education in an effort to increase and maximize the element of immaterial that is orientation towards virtue in humans to remain in the truth. Meanwhile, the creation of humans gradually gives a strong indication that education is good in the aspects of body, taste, soul and ethics which is carried out following a certain phase in accordance with its development. The first verse revealed by Allah, namely the sura al-'alaq; “Iqra 'Bismi rabbika”, indicates that there is a real integration of science in Islamic education between sciences (iqra') and religion that is trassenden (bismirabbik). Thus based on some information in the Qur'an it can be concluded that Islam offers a holistic, integral pattern of education and positions religion and science as a mutually reinforcing.
PENGARUH LABELISASI HALAL TERHADAP MINAT BELI (STUDI PADA KONSUMEN PIZZA HUT KOTA MEDAN) Aminuddin Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.293 KB) | DOI: 10.30743/akutansi.v5i2.756

Abstract

This study aims to determine how is the effect of halal label to buying interest of Pizza Hut consumers at Medan City. The study is employing quantitative method in which survey was used as an instrument for data collection. The collected data was analyzed by using simple linear regression analysis. The respondent of the study was divided into two categories; the consumers with a minimum requirement of 18 years old and for those who never consumed Pizza Hut food. In this research, data analysis with simple linier regression analysis method showed that halal labelisasi positively effected to consumer buying interest. Based on the results of simultaneous test (Test F) that the labeling of halal effected positively and signifikan. R value of 0.857 means halal labeling (X) had an influence of 73.4% of consumer buying interest, and the rest influenced by undescribed variables in this regression model.
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT REPORT LAG Debbi Chyntia Ovami; Reza Hanafi Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.78 KB) | DOI: 10.30743/akutansi.v5i2.757

Abstract

This research purpose is to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, and independent commissioners) and size to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that managerial ownership, institutional ownership,independent commissioners and size had a negative and significant impact on audit report lag. Simultaneously, corporate governance had been measured by managerial ownership, institutional ownership, independent commissioners, and size has significant impact on audit report lag on real estate and property companies in Indonesia.
AKUNTABILITAS DAN TRANSPARANSI DALAM MENINGKATKAN KUALITAS SISTEM MANAJEMEN KEUANGAN MASJID DI KOTA MEDAN Julkarnain Julkarnain
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.076 KB) | DOI: 10.30743/akutansi.v5i2.753

Abstract

The mosque is a non-profit organization and donated from various sources such as zakat, infak, and wakf donations. In regard to financial statement, this organization might use standard accountance system as widely lnown as Financial Report Standard or called Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109. The system is stressing on transparency and accountability. It is interesting therefore, to study more regarding both accountability and transparency of financial system which is applied in the mosque organizations located in the Medan City. This case study involved 5 mosques in the area of Medan City were; Masjid Raya Al-Mashun mosque, Ikhlasiyah Mosque, Jami 'Al-Munawarrah Mosque (at Islamic University of North Sumatera), Silaturrahim Mosque and Ismail Mosque. This study consisted of three variables; accountability and transparency as independent variables and financial management of the mosque as dependent variable. The questionnaire was employed for data collection and distrusted to 34 respondents around the five mosques as the research subjects.The results shows that the influence of accountability and transparency of financial report to the mosque financial management in Medan City was simulatneousely significant. The statistical analysis involved f test with coefficient of determination and the result show 83,7% while the rest of 16,3% are other factors not examined by the author.
IMPLEMENTASI MANAJEMEN SUMBER DAYA MANUSIA (SDM): STUDI EMPIRIK DI KANTOR KONSULTAN LARISPA Muhammad Rizal; Aris Darya Fernanda
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.751 KB) | DOI: 10.30743/akutansi.v5i2.769

Abstract

This study aims to investigate the implementation of human resource management in a consultant and research institution, Larispa which is located in Medan. The study used a qualitative approach with interviews, observation and analysis of documents as instruments in data collection. Interviews were conducted with someone who is considered as a key person and knows many things about the company. Observations was carried out directly in the location to see the phenomena that takes place without disrupting the company's activities, as well as document analysis so that all the data would then be analyzed and cross-checked with each other. The results showed that Larispa implemented management strategies well including work appraisal management, involvement of employees in taking decisions, intensive giving and compensation, work protection, occupational health and safety, building communication between employees, enforcing strict discipline or regulations for employees, giving administrative sanctions and work terminations for employees who break the rules. Furthermore, Larispa was impressed defender, which was concentrating on the current market, protecting and maintaining stable growth and serving its customers with the best services. Larispa also considered not having other competitors, thus strengthening the defender strategy to continue and survive as it was comfortable in the position with particular marketing without any challenges and competitions.

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