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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 2 (2019): Desember" : 9 Documents clear

ANALISA LAPORAN KEUANGAN SEBAGAI DASAR UNTUK KEBIJAKAN PENGAMBILAN KEPUTUSAN PADA PT. CABANG MEDAN INDOSENTRA PELANGI Melinda Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This analysis of financial reports maximizes relatively little information into broader and more accurate information. Analysis results of financial statements will be able to uncover various inconsistencies of a report. The purpose of financial reporting provides information about the financial position, financial performance, and the cash flows of entities that help most users report in economic decision making. This research aims to determine the extent to which the analysis of financial statements plays a role in management in carrying out its duties as accounting. The techniques used by the authors in this study are Data analysis ratios, among others: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on the results of the research concluded on PT. Indosentra Pelangi Medan Branch Lack of management analyzed the financial statements that caused the company not to use their financial statements during this crisis so that the company in Running the operation is not achieved to the fullest, meaning hypotheses submitted by the author are acceptable.

PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi kasus Mahasiswa akuntansi Universitas Islam Swasta Di Kota Medan) Heny Triastuti Kurnia Ningsih; Adella Oktaviani Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the effect Of Information Technology Misuse and Student Integrity Towards Academic Fraud Behavior Of Accounting Students As Prospective Accountant at Islamic Private Universities in Medan. The research data was obtained from questionnaires by looking for samples using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trend, Validity Test, Reliability Test, Classical Assumption Test, Quantitative Analysis, T Test, F Test and Determination Test. The type of research used is Descriptive Analysis Technique using SPSS version 15. The results of the study are: 1) There is no significant effect of Information Technology Misuse towards academic fraud behavior of accounting students as prospective accountant. 2) There is a significant effect of integrity student towards academic fraud behavior of accounting students as Prospective accountant. 3) There is a significant effect of Information Technology Misuse and Student Integrity towards academic fraud behavior of accounting students as prospective accountant

EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TANJUNG MORAWA A, KECAMATAN TANJUNG MORAWA, KABUPATEN DELI SERDANG Zenni Riana; Lulu Nada Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The research to Effectiveness of Management of Village Fund Allocation in Tanjung Morawa A Village, Tanjung Morawa District, Deli Serdang Regency. Allocation of village funds is funds sourced from the central government. Therefore, it was found that there were problems regarding the allocation of village funds in TanjungMorawaA village, TanjungMorawa District. That village fund allocation is less effective. Based on the description, this study formulates the existing problem 1) How is the effectiveness of the management of Village Fund Allocation in TanjungMorawa A village, 2) what factors influence the effectiveness of the management of Village Fund Allocation in TanjungMorawa A. And this study aims to find out 1) to analyze and explain the management effectiveness of Village Fund Allocation in TanjungMorawa A village, 2) to analyze and explain the factors that affect the management effectiveness of Village Fund Allocation in TanjungMorawa village A. Analysis of data used is effectiveness techniques and effectiveness ratio of the Ministry of Home Affairs, Ministry of Home Affairs. Data was collected using the method of documentation and interviews.The results showed that the Effectiveness of Village Fund Allocation Management in TanjungMorawa A Village, TanjungMorawa A District, The level of effectiveness of village fund management in TanjungMorawa A village was in 2015 (63.47%), 2016 (75.01%) and 2017 ( 83,60%). The inhibiting factor experienced in realizing village fund allocation in TanjungMorawa A village is the community's understanding of village fund allocation, miss communication, and human resources.

ANALISIS POTENSI PAJAK AIR TANAH DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KOTA MEDAN ( STUDI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH) Farida Khairani Lubis; Diana Oktavia Lusiana
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the potential of groundwater tax and its contribution to the regional tax revenue of the city of Medan, with the 2015-2018 observation period. This study uses secondary data. Data analysis techniques used are descritive analysis through 3 stages of calculation obtained from calculate and analyze the Potential, Effectiveness, Contribution and growth rate of groundwater tax. The results of this study are that extracting the potential of groundwater tax in the city of Medan produces a pretty good percentage from 2915-2018 extracting potential groundwater taxes by an average of 90%. The effectiveness of groundwater taxes from 2015-2018 always produces effective results, namely always getting 90% upward. The contribution given by the groundwater tax to local tax revenues has not been significant and has not been well realized it is proven that from year to year it always goes up and in 2018 the contribution of groundwater tax decreases. The biggest contribution of groundwater tax is 1,08% in 2015. The growth rate of municipal groundwater tax in the field produces fluctuating results and the dominant up and down can be seen from the result of the calculated data.

PENGARUH DAYA TANGGAP DAN JAMINAN TERHADAP KEPUASAN PELANGGAN DI PT. SURIATAMA MAHKOTA KENCANA MEDAN CABANG KATAMSO Khomeiny Yunior
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

PT. Suriatama Mahkota Kencana is a company engaged in supermarkets located at Jalan Brigjen Katamso, No. 710 Kampung Baru, Medan. There were several things thatneeded to be considered in this company related to customer complaints such as dimensions of responsiveness and guarantees at PT. Suriatama Mahkota Kencana. This study used several theories related to responsiveness, assurance and customer satisfaction. This research used a quantitative approach, this type of research was descriptive quantitative, and the nature of this research was descriptive explanatory. Data collection was performed by interviews, questionnaires, and documentation. Data analysis method used was multiple regression. The populations of this study were 175 respondents who were customers who did shopping individually. For the sample test, 122 respondents were selected based on the individual criteria, of which 30 respondents were taken from the rest of the population for the validity test. The results of the research on the hypothesis showed that partially, responsiveness and assurance had a significant effect on customer satisfaction and simultaneously the responsiveness and assurance had a significant effect on customer satisfaction. The calculation of coefficient of determination was 0,502 which means customer satisfaction could be explained by the variables of responsiveness and guarantee reaching up to 50.2%. This study concludes that there was a significant effect simultaneously and partially (individually) between the responsiveness or assurance of on customer satisfaction at PT. Suriatama Mahkota Kencana Medan branch of Katamso

PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESI TERHADAP PERILAKU AUDITOR PADA SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN Mas ut; Zahidun Safaruddin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to determine the interaction of locus of control personality variables and professi commitment to auditor behavior in an audit conflict situation that is the auditor's ability to survive or justify client pressure. This study uses primary data that is data taken directly from respondents with a questionnaire technique to 65 auditors from several public accounting firms in the city of Medan. Data were analyzed using multiple linear regression. The results of this study stated that partially the locus of control variable had no effect and was not significant to the auditor's behavior in an audit conflict situation, the variable of professi commitment had a negative and significant effect on the auditor's behavior variable in an audit conflict situation, and the locus of control and professi commitment had an effect simultaneous of the auditor's behavior in an audit conflict situation.

PERANAN PERBANKAN DALAM MENINGKATKAN PEREKONOMIAN INDONESIA H. Bachtiar Simatupang
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Indonesia as a developing country aims to achieve a fair and prosperous society, evenly material and also spiritual. As a country with a goal and strategy, Indonesia is implementing a lot of things to do to improve Indonesia's mature economy along with equitable development spread throughout the archipelago. BUMN is one of the national economy drivers. Banking as one of the State enterprises in implementing its operations is not solely to seek profit, but should support the Government's efforts in enhancing the national economy. It is expressly stated in article 4 of the Republic of Indonesia Law number 7 year 1992 concerning banking mentions: "Indonesia's banking aims to support national development implementation in order to improve equitable, economic growth, and national stability toward the enhancement of many people's welfare.

PENGARUH PENJUALAN, BIAYA OPERASIONAL, TOTAL HUTANG, PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014 - 2017 Jholant Bringg Luck Amelia Br. Sinaga; Murni Sihotang; Okta via; Jessica Desiani; Hen dry
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are one of the developing companies in Indonesia. This study aims to determine the effect of sales, operational costs, total debt and inventory turnover on profits in manufacturing companies in 2014-2017. The sample used in this study was 27 samples in a period of 4 years so that 108 sample units of manufacturing companies were listed on the Indonesia Stock Exchange in 2014-2017. The data obtained is secondary data using the documentation method. Based on the results of testing F sales test hypotheses, operational costs, total debt and inventory turnover simultaneously affect earnings because the value of Fcount Ftable is 67.701 3.28. From the results of the t test, sales and operating costs have a positive effect on earnings because the value of tcount 6.051 t table 1.983 so that tcount t table for sales and tcount 2.255 t table 1.983 for operational costs. Whereas, total debt and inventory turnover negatively affect earnings because the value of tcount -1.836 ttable 1.983 for total debt and tcount 1.916 ttable 1.983 for inventory turnover.

PERBANDINGAN SISTEM EKONOMI ISLAM DENGAN SISTEM EKONOMI KAPITALIS DAN SOSIALIS Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The capitalist economic system is a system of economic organization that is characterized by private property rights to the tools of production and distribution and utilization to achieve a profit in a very comparative condition. This capitalism is the result of Adam Smith's thought, Adam Smith is a classical sect figure where the world's economic experts assess that the classical sect's thinking is the basis of a capitalist economic system. Doctrines taught by the theory of economic system capitalist, namely about the value of goods and services, the price structure, ie the price in the production area, the price in determining the consumption and price in the method of determining production. The rationale of Adam Smith's theory was able to endure until the economic depressi of 1929. At that time J. M Keyness performed and succeeded in expressing a theory that new and improved economic system can be built, Keynesian thought requires the presence of government intervention in determining economic policy, this is the beginning of the fall of the capitalist economic system. Because the economic crisis has always occurred throughout history, it is necessary an alternative economic theory. The Dicita-citakan economic theory is an economic system that is able to create justice and shared welfare, accompanied by the concept of the blessing of the world and the hereafter. This is the theory of Islamic economics that will bring justice and complete prosperity. Islamic economics is regarded as a way out to address contemporary economic issues. The source of the idea of Islamic economic system is aqidah and Islamic ideology which is the foundation of the Quranic massage and as-Sunnah. With this foundation the Islamic economy is distinctive, unique and distinct from the capitalist economic system or socialist/Communist economic system. In the capitalist economic system, economic activity is conducted solely because of the benefits and material factors, so as not to pay attention to the interests of the crowd. There is also no guarantee the perfection of this economic system even brings disaster that afflict the people. The Islamic economic system is an independent economic system and apart from other economic systems. As for the difference of Islamic economic system with other economic systems is as revealed by Suroso Imam Zadjuli in Achmad Ramzy Tadjoeddin, namely that the principle of Islamic economics is the application of basic efficiency dam benefits while preserving the natural environment. And the motive of Islamic economics is to seek good luck in the world and in the hereafter as the FIL with the path of worship in a broad sense. Islam recognizes the welfare of the individual and the social welfare of the community that complements one another instead of competing against each other, as applicable in the capitalist and socialist economic system.

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Sri Elviani

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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

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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