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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 8, No 1 (2021): Juli" : 12 Documents clear

PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Indriani; Heny Triastuti Kurnia Ningsih; Zenni Riana; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI Desi Anggraini Sitompul; Farida Khairani Lubis; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition.

PENGARUH ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDATAR DI BEI Amanda Agustia Pasaribu; Nilawati Nasti; Mas’ut .; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to the effect of cash flow on stock prices in food beverage sub-sectorMaufacturing Companies listed on the Indonesia Stock Exchange. This study has a population of 21 companies that are Food and Beverage Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange during 2018-2020 which are then determined to be sampled using a purposive sampling method to obtain a sample of 13 Food and Beverage Sub Sector Manufacturing Companies by Specified criteria. The analytical method used is quantitative descriptive. Data analysis includes data feasibility test, regression analysis, and hypothesis testing partially and simultaneously. The result of this study indicate that (1) Operating Cash Flow has no effect on stock prices, (2) Investment Cash Flow has no effect on stock prices, (3) Funding cash flow has a significant effect on stock prices, (4) the effect operating cash flow, investment cash flow, and funding cash flow has no effect on stock prices.

PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin.

PENGARUH DEBT TO EQUITY RATIO, RASIO PASAR DAN TOTAL ASSETS TURN OVER TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI ISSI Noni Ayunda Sari; Sri Rahayu; Zufrizal .; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to see how much Debt To Equity Ratio (DER), Market Ratio (Price Book Value) and Total Asset Turn Over (TATO) Influence On Property Companies Listed in ISSI. The number of samples in this study as many as 10 samples of the company and research conducted from 2016-2018. The data analysis methods used to test hypotheses are descriptive analysis test, classic Assumption Test, Multiple linear analysis test, and Hypothesis Test which is processed in a statistical manner and using Statistic for product and service solution (SPSS) program version 25.00 year 2020. The results showed that variable Debt To equity Ratio (DER), Market Ratio (Price book value) and Total Asset Turn Over (TATO) simultaneously have a significant influence on Stock Return. While partially the effect varies, Debt To Equity Ratio and Total Asset Turn Over have no significant effect on Stock Return. While the market ratio (Price Book value) has a significant influence and has a negative direction towards Stock Return.

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN Azizah Widyastuti Harahap; Mas’ut .; Jalilah Ilmiha; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%.

PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA Natasya Bella Safira Marpaung; Sri Elviani; Zulkifli Siregar; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN Hari Cahyo; Henny Tri Astuti Kurnia Ningsih; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%

PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cut Riska Jafira; Sri Elviani; Yusrita .; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019. The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DESA DAN KUALITAS APARATUR DESA TERHADAP KINERJA KEUANGAN DESA KECAMATAN PULAU RAKYAT KABUPATEN ASAHAN Nuri Jelita Sinaga; Syofyan .; Mas`ut .; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The government accounting system is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. Quality is defined as the whole of a product, person and process or system that can meet expectations (expectations) or meet the desired satisfaction. Quality human resources are supported by educational backgrounds, often attend education and training and have experience in finance. The performance of village financial management determines whether or not village goals are achieved. Poor financial management performance which is characterized by inconsistent and standardized recording and reporting can make the process of evaluating the use of funds difficult to do. About village financial management implies the importance of applying the principles of transparency, accountability, participatory in the preparation of village finances. Village financial system. In addition to the need for adequate competence and understanding of accounting from each individual, adequate supervision is also needed in managing the village financial system. The management of village finances is still lacking in supervision and lack of tightening of the use of the budget. This study aims to determine the village financial accounting system and the quality of the village apparatus on village financial performance in Pulau Rakyat Subdistrict, Asahan Regency and find out whether the village financial accounting system and the quality of the village apparatus on village financial performance are in accordance with the theory and techniques of the accounting system carried out in this study. by distributing questionnaires.

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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

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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