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<![CDATA[Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 ]]>
<![CDATA[Emia Fepa Yosa]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Shofwan Andri]]>;
<![CDATA[Heny Triastuti Kurnia Ningsih]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5831
<![CDATA[Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.]]>
<![CDATA[ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (STUDI KASUS DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG) ]]>
<![CDATA[Muliati Fitri]]>;
<![CDATA[Heny Triastuti Kurnianingsih]]>;
<![CDATA[Muhammad Joni Barus]]>;
<![CDATA[Sri Elviani]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5341
<![CDATA[Penelitian ini bertujuan untuk mengetahui pelaksanaan pengelolaan keuangan di Desa Ujung Rambe Kecamatan Bangun Purba Kabupaten Deli Serdang berdasarkan Peraturan Menteri Dalam Negeri nomor 20 tahun 2018. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan deskriptif. Penelitian ini menggunakan jenis studi lapangan untuk mencari kebenaran mengenai permasalahan yang ada di desa khususnya dalam pengelolaan keuangan desa, dan disesuaikan dengan Permendagri No. 20 Tahun 2018 terkait dengan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa proses perencanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena APBDesa yang disampaikan oleh Kepala Desa Ujung Rambe kepada Bupati/Walikota melalui camat selama 7 hari. Proses pelaksanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 penggunaan biaya tak terduga dimusyawarahkan atas perubahan anggaran. Proses penatausahaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena proses penatausahaannya tidak hanya dilakukan oleh Kaur Keuangan, tetapi juga dilakukan oleh Kepala Desa, Sekretaris Desa dan Kasi Pemerintahan. Sedangkan proses pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Desa Ujung Rambe telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 ]]>
<![CDATA[PENGARUH STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR BANGUNAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Julkarnain Julkarnain]]>;
<![CDATA[Sri Widarti]]>;
<![CDATA[Eddi Suprayitno]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5699
<![CDATA[The purpose of this study was to determine the effect of asset structure and profitability on the capital structure of property, real estate and building construction companies in 2018-2020. This study uses secondary data in the form of financial statements of companies that are included in the IDX group in 2018-2020.Sampling of this research using purposive sampling and obtained as many as 20 companies. The data collection technique used multiple linear regression test, classical multiple regression assumption test, hypothesis test, and coefficient of determination test. The results of this study indicate that the asset structure has no and significant effect on the capital structure of the property, real estate and building construction companies and profitability and the significant and significant effect on the capital structure of the property, real estate and building construction companies. The percentage of asset structure and profitability variables on capital structure (Debt to Equity Ratio) is 0.241 or about 24.10% while the remaining 75.9 is influenced by other factors not included in this study.]]>
<![CDATA[Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19 ]]>
<![CDATA[Mhd SyaifulAmri Sinaga]]>;
<![CDATA[Heny Triastuti Kurnianingsih]]>;
<![CDATA[Zenni Riana]]>;
<![CDATA[Farida Khairani Lubis]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5698
<![CDATA[This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemic]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BEI ]]>
<![CDATA[Aulia Khanza Mariva]]>;
<![CDATA[Zufrizal Harahap]]>;
<![CDATA[Ramadona Simbolon]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5491
<![CDATA[For some companies, investment activity is an important element of the company's operations and the assessment of the company's performance may be largely, or entirely dependent on the results reported in this section. The purpose of the study was to determine and analyze the effect of investment opportunity sets (IOS) and Corporate Governance mechanisms on the value of property companies listed on the Indonesian stock exchange for the 2018-2020 period. This study used 24 property sector companies for the period 2018 and 2020. The results showed that the Investment Opportunity Set (IOS) had no effect on the value of the company. This is evidenced by a significance value of .032 and a calculated t value of 1.001. Meanwhile, the significance level is smaller than the established significance level of 0.319 0.05. Therefore, the second hypothesis is not accepted because there is no positive effect of the Investment Opportunity Set on the value of the company. The Corporate Governance mechanism has no effect on the value of the company. This is evidenced by a significance value of 0.012 and a calculated t value of 0.712. Meanwhile, the significance level is smaller than the established significance level of 0.478 0.05. Therefore, the second hypothesis is not accepted because there is no potitive influence of institutional ownership on the value of the company.]]>
<![CDATA[PerlakuanAkuntansiAkadMurabahahBerbasis Margin Pada Masa Pandemi Covid-19 Berdasarkan PSAK No.102 Pada Studi Kasus Bank Syariah Indonesia (Ex.Bank Syariah Mandiri) ]]>
<![CDATA[Sri Wulan Sari]]>;
<![CDATA[sri rahayu]]>;
<![CDATA[Syamsul Effendi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5708
<![CDATA[This study aims to determine the correct margin calculation during the Covid-19 pandemic as well as the appropriateness of the murabahah margin treatment at Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch. This type of used a qualitative method with a descriptive approach. The object of this study is Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch, which is located at Jalan Jend. AhamdYani, No.100, Kesawan, Kec. Medan Bar, Medan City. To obtain research data using interview and observation methods to one sources and documentation in installment data and financial reports from the Bank Syariah Indonesia Ex-Bank Syariah Mandiri website. The results show that Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch that the accounting trearment stated in PSAK No. 102. And the impact that occurred on Bank Syariah Mandiri Ex-Bank Syariah Mandiri KC Medan is racing to customers who experience bad credit, but the financial performance Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch Office declared healthy and stable.]]>
<![CDATA[Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Dinda Fauzia Aulia]]>;
<![CDATA[Zufrizal Harahap]]>;
<![CDATA[Jalilah Ilmiha]]>;
<![CDATA[Shofwan Andri]]>;
<![CDATA[Abdul Rasyid]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5832
<![CDATA[Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG ]]>
<![CDATA[Masdar Masdar]]>;
<![CDATA[Mas ut Mas ut]]>;
<![CDATA[Farida Khairani Lubis]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5422
<![CDATA[This study aims to determine the effect of the presentation of financial statements on financial management accountability, the effect of village information accessibility on financial management accountability, the effect of community participation on financial management accountability and the effect of presenting economic reviews, village statistics accessibility and network participation simultaneously (simultaneously) on management accountability. Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency. This type of research is quantitative. Data collection techniques used in this study are (1) field research (field research) obtained by means of interviews, observations (observations) and questionnaires (list of questions); and (2) literature researchThe results of statistical tests have proven that partially there is a significant and significant effect of the independent variable, namely Financial Statement Presentation on the dependent variable, namely Village Fund Management Accountability. While the variables of Village Information Accessibility on Village Fund Management Accountability and Community Participation on Village Fund Management Accountability partially have an influence and are not significant. The results of the study simultaneously showed that there was a significant effect between Financial Statement Presentation, Village Information Accessibility and Community Participation on Village Fund Management Accountability and vice versa. This is indicated by the value of F count which is greater than F table.]]>
<![CDATA[Analisis Penerapan Sistem Akuntansi Persediaan Barang Dagangan Dengan Menggunakan Metode FIFO Pada PT. Primajaya Multy Technology ]]>
<![CDATA[Muhammad Affandy Tampubolon]]>;
<![CDATA[Zufrizal Zufrizal]]>;
<![CDATA[Farida Khairani Lubis]]>;
<![CDATA[Lusi Elviani Rangkuti]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5700
<![CDATA[The objectives to be achieved in this study are to analyze the application of the merchandise inventory accounting system using the FIFO method where the object of the company to be studied is PT Primajaya Multy Technology. This study uses a qualitative descriptive research method. Data obtained through observation, interviews, and documentation. Based on the results of research on the application of the merchandise inventory accounting system at PT. Primajaya Multy Technology, the authors can draw the following conclusions: The merchandise inventory accounting system at PT Primajaya Multy Technology has not been effective where there is no segregation of duties between divisions, where each division can manage and enter the work of other divisions in the work, while inventory recording uses the perpetual method, with a computerized system so that the company can find out the amount of inventory available at any time, because the inventory records are able to present data from every transaction of entry and expenditure of goods completely and accurately. The use of this system is quite effective by looking at the many types of inventory sold. So it requires a recording system that can always provide an information system about inventory both from the number of units, the cost per unit, and the total value of the inventory held. The method for inventory valuation is also appropriate, by choosing the FIFO method where the goods that enter first will be issued or sold first so that the last purchased goods can be avoided from obsolescence and missed return dates set by the vendor. The procedures that make up the merchandise inventory system are good enough where every goods release or borrowing of goods from the warehouse is accompanied by a TTBG (receipt of goods from the warehouse) where the receipt is proof that the goods have been taken from the warehouse by who took it]]>
<![CDATA[Pengaruh Laba, Capital Intensity, Leverage, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Delia Nur Syafella]]>;
<![CDATA[Ramadona Simbolon]]>;
<![CDATA[Lusi Elviani Rangkuti]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i1.5430
<![CDATA[This study aims to examine the effect of profit, capital intensity, leverage and activity on financial distress. The research sample was selected using a purposive sampling method, namely 51 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and published complete financial statements in Rupiah. The analytical method used in this research is quantitative analysis with multiple linear regression. The results of this study indicate that the variables Capital intensity, Levareg, and Activity have a positive and significant effect on financial distress. While the profit variable has a negative and significant effect on financial distress. Taken together, the variables of Profit, Capital intensity, Leverage, and Activity together have a significant effect on Financial distress]]>
