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JRAM (Jurnal Riset Akuntansi Multiparadigma)

JRAM
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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

Search results for , issue "Vol 6, No 1 (2019): Juli" : 9 Documents clear

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI Sri Elviani; Ramadona Simbolon; Sri Puspa Dewi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Earning per Share (EPS) towards the share price of telecommunications companies in Indonesia. The population of this study is a company engaged in telecommunications registered on the Indonesia Stock Exchange in 2012-2017. This study used a purposive sampling method which resulted in a total sample of 30 samples. The analysis technique of this study uses multiple linear regression to describe the relationship between one variable with other variables. The results of this study indicate that the ROE, and DER variables have a positive and significant effect on the share price of telecommunications companies, for the variables ROA, NPM, DAR and EPS do not have a positive and significant effect on the share price of telecommunications companies. On the other hand, the variables ROA, ROE, NPM, DAR, DER and EPS together have an influence on the share price of telecommunications companies. The adjusted R-Square value is 0.538, this means that 53.8% of the dependent variable stock price can be influenced by the variables ROA, ROE, NPM, DAR, DER and EPS.

PENGARUH KECEMASAN BERKOMPUTER DAN KEMAMPUAN INDIVIDUAL SERTA PENGARUHNYA TERHADAP MINAT MAHASISWA AKUNTANSI MENGGUNAKAN SOFTWARE AKUNTANSI (Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Sumatera Utara) Sri Rahayu; Zufrizal .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to test partially and simultaneously the effect of computer anxiety, and individual ability on student interest using accounting software for Accounting Students at UISU FE. This study is included in the study of surveys in a population. The population in this study were 258 S1 Accounting students of 2017 and 2016 UISU FE who were still active in lectures who had been or were taking courses in Accounting Information Systems and Accounting Computers. The questionnaire was tested for its validity and reliability before conducting research data collection. The test tool used in this study is to use the analysis prerequisite test which includes linearity test and classic assumption test which includes multicollinearity test and heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results of this study are: (1) There is a significant effect of computerized anxiety on the interest in using accounting software, (2) There is no significant effect of individual abilities on interest in using accounting software, and (3) There is a significant influence of computer anxiety and individual abilities on student interest using accounting software.

ANALISIS MODAL KERJA DALAM MENINGKATKAN PERTUMBUHAN LABA BERSIH PADA PT. PERKEBUNAN NUSANTARA IV MEDAN Yusri Wulandari; Tri Kartika Yudha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Working capital is an important factor for the company because without sufficient capital, the company's operational activities cannot be held. High working capital shows the greater ability of the company to gain profit and will affect the high level of profability as well. The more funds used as working capital are increasing in profit, so it can be said that working capital becomes an element needed by a company because working capital is influential in raising Profit growth. This research was conducted at PT. Plantation Nusantara IV Medan for the period 2013-2017. The purpose of writing this thesis is to know and analyze working capital to increase net profit growth.The data used in this research is the secondary data acquired from the company, and the data analysis method used is a descriptive method and comparative method of methods that attempt to collect data according to the circumstances The truth, presenting and analyding it so that it can give a fairly clear comparison of the objects that are carefully and can then be drawn a conclusion.From the results of the research that the company's working capital has not been optimal in improving net profit growth, based on the results of analysis in the year 2013-2017 showed that the net profit growth was fluctuating or ascending Year 2014 growth is 0.74%, year 2015 dropped to-0.47%, year 2016 back up to 0.40%, and year 2017 fell back to 0.37%. This is due to the fundamental condition of the company has not been effective and efficient in utilizing and using assets, assets and working capital owned by the company.

Metode Beneish Ratio Index dalam Pendeteksian Financial Statement Fraud (Sudi Kasus Perusahaan Konsumsi di Bursa Efek Indonesia) Henny Triastuti Kurnianingsih; Mitha Alvionita Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to analyse and explain: 1) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as manipulator; 2) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as non-manipulator; 3) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017 which belongs to grey company. The population in this study was 42 consumption companies listed on the Indonesia Stock Exchange in 2016-2017. Sample collection techniques using the purposive sampling method. Data collection techniques using documentation techniques. The data analysis technique used is quantitative descriptive analysis using the Beneish Ratio Index. The results of this research are: 1) Companies of consumption that are categorized as manipulator in 2016 as many as 2 companies or 9.52% and year 2017 as many as 2 companies or 9.52%. 2) Consumption companies classified as non manipulator in the year 2016 as much as 19 companies or 90.48% and 2017 as many as 17 companies or 80.95%. 3) The company of consumption which belongs to grey company in the year 2016 there is no company that belongs to Grey company and year 2017 as many as 2 companies or 9.52%.

PENGARUH FIRM SIZE, LABA RUGI, OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Siti Tiffanny Guci; Rosiana Clarita; Mellisa ,; Jimmy Ronaldo; Wilbert Howard; Ricardo ,; Isna Asdiani Nasution
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The financial report has an important role in the survival of a company, the report is based on Bapepam Regulation No. X.K. 2, appendix to the Decree of the Chairman of Bapepam-No. KEP-36/PMK/2003 concerning Report Submission Obligations Periodic Financial, "Bapepam requires that every public company registered in the capital market shall submit an annual financial report accompanied by an independent audit report to Bapepam at the latest by the end of the third month (90 days). The annual financial report date. Therefore, researchers take some of the factors that affect the audit delay, namely the size of the company, profit or loss, the auditor's opinion, and test their influence on the audit delay in the mining sector companies listed on the IDX. The research method used is quantitative research with data collection using secondary data derived from financial statements on IDX. The population in this study amounted to 45 companies. Samples used as much as 36 companies. The results of this research show that a partial firm size and opinion auditors have no effect on the audit delay, but on the profit or loss affects the audit delay. As for the simultaneous firm size, profit or loss, the auditor's opinion affects the audit delay.

GOOD UNIVERSITY GOVERNANCE UNTUK MENINGKATKAN EXCELLENT SERVICE DAN KEPERCAYAAN MAHASISWA AKUNTANSI (Studi Kasus Mahasiswa Program Studi Akuntansi UISU dan UMN) Zenni Riana; Ulva Ayuningtias Tarigan
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted at Accounting Students at the Islamic University of North Sumatra and Accounting Students at the Muslim University of Nusantara Al-Washliyah. The purpose of this study was to analyze the effect of Good University Governance to Improve the Excellent Service and Trust of Accounting Students (Case Study of Accounting Study Students at UISU and UMN). Research data obtained from questionnaires containing independent variables and dependent variables that have been distributed to stambuk 2016 accounting students as respondents in this study.The population in this study were stambuk 2016 Accounting Students, amounting to 266 respondents consisting of Accounting Students from the Islamic University of North Sumatra Meda and Muslim University Nusantara Al-Washliyah Medan. The sample collection technique uses a method using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trends, Validity Test, Reliability Test, Normality Test, Linearity Test, Heteroscedasticity Test, Simple Linear Regression Test, and t Test.The type of research used is Descriptive Analysis Technique using software or application spss version 20. The results of the study are: 1) Good university governance has a positive and significant effect on excellent service. 2) Good university governance has a positive and significant effect on trust.

PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), DAN TOTAL ASSET TURNOVER(TATO) TERHADAP PERTUMBUHAN LABA PADAPERUSAHAANSUB SEKTOR MAKANAN DANMINUMAN YANG TERCATAT DIBEI PERIODE 2012-2016 Nicia Lestari; Jesselin Chandra; Venessa ,; Darwin .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Food and beverage companies are sub sectors of the consumer goods industry. From year to year the number of population in the country of Indonesia is increasing and as the increase will be greater also the level of public consumption. This research aims to determine the influence of current ratio, debt to equity ratio, return on asset, and total asset turnover on the growth of the food and beverage sub-sector company recorded in IDX period 2012-2016. This research uses secondary data with a method of documentation analysis which is the company's annual financial report from 2012-2016. The approach used in research is a quantitative approach with purposive sampling methods. Out of a total of 16 companies, only 12 companies meet the criteria to be sampled. The data analysis technique used is multiple linear regression. The results showed that a partial current ratio and debt to equity ratio were negatively and insignificant in profit growth, and the total asset turnover was positively and significantly influential on profit growth while Return on asset has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, return on asset, and total asset turnover have significant effect on the growth of profit in the food and beverage sub-sector company recorded in IDX period 2012-2016.

PENGARUH PENAGIHAN PAJAK AKTIF TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research has a purpose that affects the active tax collection against the delinquency of tax arrears in the field of primary tax service Medan Belawan, partially and simultaneously. Tax arrears are dependent variable and the active tax collection is an independent variable consisting of a letter of reprimand and a forced letter. This research uses a Likert scale in data collection. With a total population of 235 the taxpayers at the Tax Service office Medan Belawan. And the number of samples selected as much as 148 people. Technical analysis of data used in the form of validity test, reliability test, classical assumption test, double linear regression test, hypothesis test and coefficient of determination test.This the result of this study was seen in a partial reprimand letter and the forced letter had an influence on the tax arrears on the primary Tax Service office of Medan Belawan. Simultaneously that the letter of reprimand and forced letter together has a significant influence on the tax arrears in the primary tax servant office of Medan Belawan.

PENGARUH TINGKAT PEMAHAMAN DAN MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL PROFESI CHARTERED ACCOUNTANT (CA) PADA UNIVERSITAS ISLAM SWASTA DI KOTA MEDAN Sayyidatun Nisa
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to examine and analyze the influence of the level of understanding of Chartered Accountant (CA), motivation to obtain a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) on the interest of students to take up the profession Chartered Accountant (CA) at Private Islamic Universities in Medan City. This research uses the associative quantitative research. This study uses primary data where data is collected using a questionnaire. This research was conducted on the seventh semester students of class 2015 at the Private Islamic University in Medan City with a population of 747 students and a sample of 261 respondents. Data analysis techniques in this study used descriptive statistics, classic assumption tests, multiple linear regression analysis, hypothesis testing and coeficient of determination tests. The results of the analysis show that the level of understanding of Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. Motivation to get a Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The attitude about Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The results of the analysis prove that simultaneously the Level of Understanding of Chartered Accountant (CA), motivation to get a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) influence the interest of students to take the chartered accountant profession.

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Sri Elviani

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srielviani@fe.uisu.ac.id

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+628116189366

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Jl. SM Raja Teladan Medan

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Sumatera utara

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sri Elviani

Contact Email srielviani@fe.uisu.ac.id

Phone +628116189366

Journal Mail Official admin.jram@fe.uisu.ac.id

Editorial Address Jl. SM Raja Teladan Medan

Location Kota medan, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sri Elviani

Contact Email
srielviani@fe.uisu.ac.id

Phone
+628116189366

Journal Mail Official
admin.jram@fe.uisu.ac.id

Editorial Address
Jl. SM Raja Teladan Medan

Location
Kota medan,

Sumatera utara

INDONESIA