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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 12 Documents

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Search results for , issue "Vol 7, No 2 (2020): Desember" : 12 Documents clear

PENGARUH PELATIHAN, KOMPETENSI DAN KOMITMEN TERHADAP KINERJA PETUGAS AIR TRAFFIC CONTROLLER ( ATC ) PADA PERUSAHAAN UMUM (PERUM) PENYELENGGARA PELAYANAN NAVIGASI PENERBANGAN INDONESIA ( LPPNPI ) CABANG MEDAN Lucky Andri Rianto; Ibnu Zaiyyat Indra; Butar Marulitua Manurung; Rosdiana .; Juan Madya Edri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Air Traffic Controllers (ATC) or Air Traffic Guides are one of the keys to aviation services because they are people who serve flights from the tip of Sumatra island to the tip of Papua. Thousands of aircraft are serviced every day with arranged arrangements to avoid collisions, delays and flight schedule chaos. The great responsibility assigned to ATC makes them have specificities in education, training, competence and health standards that are different from other human resources. This study aims to determine, review and analyze training, competence, and commitment to the performance of ATC officers at PERUM LPPNPI Medan Branch. The design of this study was a descriptive analytic and quantitative survey of 71 ATC officers who worked at PERUM LPPNPI Medan as the research sample. The research data were collected by making a list of questions (questionare), interviews and documentation study. The research data will be tested using classic assumption tests (normality test, multicollinearity, heteroscedasticity) and hypothesis testing (t and f tests, determinant test).The results showed that (1) the training had a p-value (in the Sig. Column) 0.03 0.05, which means that it was significant, while the t count of 2.705 was greater than the t table of 1.995. (2) Competence has a p-value (in the Sig. Column) 0.00 0.05, which means significant, or t count 6,358 is greater than t table 1.995. (3) The commitment variable has a p-value (in the Sig. Column) of 0.01 0.05, which means significant, while the t count is 3.654 from the t table 1.995. This means that training, competence and commitment have a positive and significant effect on employee performance. Based on the research results, the following suggestions can be made: (1) Perum LPPNPI Medan Branch to further improve training evenly and continuously for the purpose of providing optimal air traffic guidance services to be realized, (2) it is necessary to promote regular discussion forums in discussing problems that occur and share the latest knowledge, (3) need to reward employees according to work performance, for example: training or educational rewards outside of their knowledge for future development, giving praise, giving certificates or souvenirs for employees, (4) leaders need fostering a trustworthy attitude towards employees can increase employee creativity and initiative, and (5) companies need to provide rewards and better monitor the performance improvement of each employee by making and publishing reports on a regular basis regarding their performance.

PENGARUH LINGKUNGAN KERJA, DISIPLIN DAN TUNJANGAN PROFESI GURU TERHADAP KINERJA GURU MADRASAH ALIYAH NEGERI 3 TAPANULI SELATAN Syahbari Efendi; Purnomo Setyo Prakoso; Sarima Pulungan; Sri Rahmadani; Siti Ummi Arfah Nasution
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research was to determine and analyze the influence of Work Environment, Discipline and Teacher Professional Allowance on the Performance of Teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan, both partially and simultaneously. The sample in this research were all employees, amounting to 35 teachers. Determination of the number of samples using a saturated sample (census). The analysis technique used is descriptive analysis method and multiple linear regression analysis with SPSS 20.00 for windows. The results showed that :1) Work environment had a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 2) Discipline has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 3) Teacher professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 4) Work environment, discipline and teachers professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan. Work environment, discipline and teacher professional allowance have the ability to explain its effect on the performance of teachers variable of Madrasah Aliyah Negeri 3 Tapanuli Selatan at 59.0%, while the remaining 41.0% is the influence of other independent variables not examined in this research.

PENGARUH MOTIVASI INTRINSIK, KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN LABUHANBATU SELATAN Derwana .; Khoiruddin Harahap; Ahmad Zubeir; Astuty Leonia; Mahmud Salim Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The problems in research what is influence of intrinsic motivation on performance. What is influence of leadership on performance. What is influence of job dicipline on performance. What is influence of intrinsic motivation, leadership and job dicipline on performance. The research of purposes is for know and analysis influence of intrinsic motivation on performance. For know and analysis influence of leadership on performance. For know and analysis influence of job dicipline on performance. For know and analysis influence of intrinsic motivation, leadership and job dicipline on performance. Samples in the research amount to 36 employees people. Data analyze technique in the research using descriptive analyze and regression analize. The results of this research explain of intrinsic motivation variable effect significant and positive on performance. leadership variable effect significant and positive on performance. Job dicipline variable effect significant and positive on performance. Intrinsic motivation, leadership and job dicipline variable effect significant and positive on performance.

PENGARUH GAYA KEPEMIMPINAN PARTISIPATIF, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU DI SMA NEGERI 1 NA IX-X KABUPATEN LABUHANBATU UTARA Nurasiah Nasution; Poltak .; Eddi Sonti; Ramlan Taufik; Mhd. Affan Daulay
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The formulation of the problem in this study is whether there is an influence of participatory leadership style on the performance of teachers and employees. Is there an effect of work discipline on the performance of teachers and employees. Is there an influence of the work environment on the performance of teachers and employees. Is there an influence of participatory leadership style, work discipline and work environment on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency. The purpose of this study was to determine and analyze the influence of participatory leadership styles on teacher and employee performance. Effect of work discipline on teacher and employee performance. The influence of the work environment on the performance of teachers and employees. The influence of participatory leadership style, work discipline and work environment on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency. The sample in this study amounted to 52 people. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis.The results of this study explain that the variables of work discipline and work environment have a positive and significant effect on teacher and employee performance. The participatory leadership style variable does not have a positive and significant effect on the performance of teachers and employees. The variables of participatory leadership style, work discipline and work environment have a positive and significant effect on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency.

PENGARUH KEPRIBADIAN, PROFESIONALISME DAN PENGALAMAN MENGAJAR TERHADAP KINERJA GURU MADRASAH TSANAWIYAH NEGERI 2 MANDAILING NATAL Ibrahim .; Wahyu Surya Wibowo; Irwan Hengki Sukma; Yogie Pratama; Yudi Caesario
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The formulation in this research is how the personality influence, professionalism and experience teaching to the performance of teachers of the state of Tsanawiyah Madrasah 2 Mandailing Natal, and the purpose of this research is to know and analyze The influence of personality, professionalism and experience teaching to the performance of teachers of State Madrasah Tsanawiyah 2 Mandailing Natal. This research is a quantitative descriptive study. Data collection techniques are conducted through interviews, inquiry lists and documentation studies. The samples in this study were as many as 36 teachers. Variables are measured at Likert scale. Hypothesis testing using multiple linear regression analyses through F-test and T-Test. The results of the test in unison showed that the personality, professionalism and experience demonstrated a very noticeable influence on the performance of teachers of state Madrasah Tsanawiyah 2 Mandailing Natal with a value Fcount 24,804 Ftable 2.87 and significance value of 0.000b. Adjusted number of R Square by 0. 671 or (67.1%) indicates that the percentage of contribution of independent variable influence (personality, professionalism and teaching experience) to the dependent variable (teacher performance) amounted to 67.1%. Partially, personality positively affects the performance of Guru Madrasah Tsanawiyah Negeri 2 Mandailing Natal with a value of tcount ttable (2,988 2,028) and significance value of 0. 005. Professionalism positively and significantly influence the teacher's performance of state Madrasah Tsanawiyah 2 Mandailing Natal with a value of tcount ttable (2,728 2,028) and a significance value of 0. 010. The teaching experience has positive and significant effect on the teacher's performance of Negeri Tsanawiyah 2 Mandailing Natal with a value of tcount ttable (4,580 2,028) and a significance value of 0. 000. The highest value of a regression coefficient is the teaching Experience (X3) of 0. 532 or 53.2% and is the most dominant variable affecting the teacher's performance of Negeri 2 Mandailing Natal.

PENGARUH KECERDASAN EMOSIONAL, KARAKTERISTIK PEKERJAAN DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN KOTA PADANGSIDIMPUAN Roni Mukti Siregar; Leonard Simorangkir; Satria Ginting; Rahmad Amin Angkat; Eni Ery Yanti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The Formulation In this research is how emotional intelligence influences, job characteristics and workload on the performance of The Education Officer In Padangsidimpuan City, and the purpose of this research is to know and analyze the influence of emotional intelligence, work characteristics and workload on the performance Of The Education Officer Of Padangsidimpuan City. This research is a quantitative descriptive study. Data collection techniques are conducted through interviews, inquiry lists and documentation studies. The samples in this study were as many as 39 employees. Variables are measured at Likert scale. Hypothesis testing using multiple linear regression analyses through F-test and T-Test. The Results of the test in unison showed that emotional intelligence, occupational characteristics and workload demonstrated a very noticeable influence on the performance of The Education Officer In Padangsidimpuan City with the value Fcount 16,464 Ftable 2.85 and significance value of 0.000b. Adjusted number of R Square by 0. 550 or (55%) Show that the percentage of contributions influence independent variables (emotional intelligence, occupational characteristics and workload) to the dependent variables (employee performance) by 55%. Partially, emotional intelligence was positively influential in the performance of The Education Officer In Padangsidimpuan City with a value of tcount ttable (4,444 2,022) and a significance value of 0. 000. The characteristics of the work positively and significantly affect the performance of The Education Officer In Padangsidimpuan City with the value Tcount ttable (2,600 2,022) and the significance value of 0. 014. The workload was negatively and significantly influential on the performance of The Education Officer In Padangsidimpuan City with a value of tcount ttable (-3,287 2,022) and a significance value of 0. 002. The highest value of a regression coefficient is the emotional intelligence (X1) of 0. 497 or 49.7% and is the most dominant variable affecting the performance of The Education Officer In Padangsidimpuan City.

PENGARUH PROFESIONALISME, KARAKTERISTIK PEKERJAAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI DI DINAS SOSIAL KABUPATEN LABUHANBATU UTARA Andri Junasri Tanjung; Muhammad Ali Imran; Winda Santi Dalimunthe; Sarifah Hanum Lubis; Ucok Syahputra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research is to analyze, the influence of professionalism on the performance of employees in the Social Service Of North Labuhanbatu Regency, the influence of work characteristics on the performance of employees in the Social Service of North Labuhanbatu Regency, the influence of organizational commitment to the performance of employees in the Social Service of North Labuhanbatu Regency and the influence of professionalism, characteristics of work and organizational commitment to the performance of employees in the Social Service of North Labuhanbatu Regency. Sampling techniques in this study is total sampling, namely all employees in the Social Service Of North Labuhanbatu Regency of 42 people. Analysis techniques used are descriptive analysis methods and multiple linear regression analysis, Variable Research Results professionalism, characteristic work and organizational commitment simultaneously have a significant effect on the performance of employees in working in the Social Service North Labuhanbatu Regency, Variable professionalism partially no significant influence on the performance of employees in the Social Service North Labuhanbatu Regency, variable characterisstic work partially no significant influence on the performance of employees in the Social Service North Labuhanbatu Regency , the organizational commitment variable is partially there is a significant influence on the performance of employees in the Social Service North Labuhanbatu Regency. Professionalism, job characteristics and organizational commitment were able to explain the effect on employee performance by 61.4%, while the remaining 39.6% were explained by other variables not studied in this study.

PENGARUH KEMAMPUAN DIRI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPILKABUPATEN ACEH BARAT Sayid Priyakesuma; Naswan Efendi; Syarmadan Simamora; Riswan Halim Batubara; Rahmad Perdana Harianja
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The problems in research what is influence of self ability on performance. What is influence of organizational commitment on performance. What is influence of organization culture on performance. What is influence of self ability, organizational commitment and organization culture on performance. The research of purposes is for know and analysis influence of self ability on performance. For know and analysis influence of organizational commitment on performance. For know and analysis influence of organization culture on performance. For know and analysis influence of self ability, organizational commitment and organization culture on performance. Samples in the research amount to 32 employees people. Data analyze technique in the research using descriptive analyze and regression analize. The results of this research explain of self ability variable effect significant and positive on performance. Organizational commitment variable effect significant and positive on performance. Organization culture variable effect significant and positive on performance. Self ability, organization commitment and organization culture variable effect significant and positive on performance.

PENGARUH INKLUSI DAN LITERASI KEUANGAN SYARIAH TERHADAP PENINGKATAN JUMLAH MAHASISWA PERBANKAN SYARIAH DI KOTA BINJAI Raja Sakti Putra Harahap; Shantika Dewi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Knowledge of Islamic finance is growing as human needs are increasingly complex. This ability is related to personal intelligence to be effective for the realization of social welfare, which we cannot avoid, for example in determining future decisions related to short-term or long-term decisions indirectly. The purpose of this study was to determine the effect of inclusion and Islamic financial literacy on the increase in the number of Islamic banking students at STAI Al-Ishlahiyah Binjai. This research was conducted at STAI Al Ishlahiyah Binjai. The population in this study were 1373 students of Islamic banking at STAI Al-Ishlahiyah Binjai and a total sample of 93 respondents. The results obtained: 1) There is an effect of inclusion on the increase in the number of Islamic banking students (p = 0.000); 2) There is an effect of Islamic financial literacy on the increase in the number of Islamic banking students (p = 0.036); 3) There is an effect of inclusion and Islamic financial literacy on the increase in the number of Islamic banking students (p = 0,000). This proves that simultaneous inclusion, namely student financial access and Islamic financial literacy, namely understanding of Islamic finance affects the increasing number of Islamic banking students.

PENGARUH KOMUNIKASI, ETIKA KERJA DAN KEDISIPLINAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI KANTOR CAMAT KECAMATAN SIBOLGA KOTA Ittoki Josua Pakpahan; Rudi Herwin; Imelda Susanti; Emmy Fauziah Marpaung; Novita Rizki Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research aims to determine and analyze : 1) the effect of communication on the productivity employees of the Kantor Camat Sibolga Kota; 2) the effect of work ethics on the productivity employees of the Kantor Camat Sibolga Kota employees; 3) the influence of discipline on the productivity employee of the Kantor Camat Sibolga Kota; and 4) the effect of communication, work ethics and discipline on the productivity employees of the Kantor Camat Sibolga Kota. This type of research is associative research, with a sample of 56 people. The results showed : 1) communication had a positive and significant effect on the productivity employee of the Kantor Camat Sibolga Kota; 2) Work ethics have a positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees; 3) Discipline has a positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees; 4) Simultaneous communication, work ethics and discipline have positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees. Productivity employees can be influenced by communication, work ethics and discipline by 61.8%. While the remaining 38.2% is influenced by other variables not examined in this research.

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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

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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