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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 10 Documents

Search results for , issue "Vol 9, No 2 (2022): Desember" : 10 Documents clear

Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia Irwan Taufik Marpaung; Ramadona Simbolon; Shofwan Andri; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.

Analisis Perhitungan Harga Pokok Produksi M. Aldian Fikri; Syaharman Syaharman
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research is to determine the accuracy of the calculation of Cost of Goods Manufactured by CV. Boga Amanda according to the full costing method. The data analysis technique used in this research is using descriptive analysis techniques. The result of this research is to see the comparison of The Cost of Goods Sold (COGS) with the company method and the full costing method. The results of both comparisons are COGS using the full costing method is greater than COGS using the company method. The value of the cost of goods manufactured using the full costing method is Rp. 2,990,835,000 while the value of the cost of goods manufacured using the company method is Rp. 2,986,983,000 so that there is a difference in calculation of Rp. 2,990,835,000 - Rp. 2,986,983,000 = Rp. 3,852,000. The value on the basis of the cost of goods manufactured using the full costing method is Rp. 43,561 while the cost of goods manufactured using the company method is Rp. 43,505 so that the difference in the calculation of the cost of goods manufactured is Rp. 43,561 - Rp. 43,505 = Rp. 56. The conclusion of this research is the calculation of the selling price using the full costing method has a higher value because the cost of manufactured is higher while the calculation of the selling price using the company is lower because the cost of manufactured is low. The company should make notes in the production process and the costs are classified based on the main functions of the company's activities to facilitate the calculation of the cost of goods manufactured.

Pengaruh Transaksi Pihak Berelasi Dan Pengungkapan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Perusahaaan Yang Terdaftar Di Jakarta Islamic Index Chairina Chairina; Yusri Yusri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Jakarta Islamic Index (JII) adalah salah satu indeks saham yang ada di Indonesia yang memenuhi kriteria syariah. Jakarta Islamic Index (JII) bekerjasama dengan PT. Bursa Efek Indonesia dan PT. Danareksa Investment Management. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh 2 (dua) variabel independen, yaitu transaksi pihak berelasi (related party transaction), dan pengungkapan Islamic Social Reporting (ISR) terhadap variabel dependen, yaitu nilai perusahaan periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif diperoleh dari laporan keuangan tahunan. Teknik analisis data menggunakan model regresi data panel. Hasil penelitian menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) dan Islamic Social Reporting berpengaruh positif dan siqnifikan terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Secara simultan menunjukkan bahwa transaksi pihak berelasi dan Islamic Social Reporting berpengaruh terhadap nilai perusahaan yang terdaftar di Jakarta Islamic Index (JII)..

Analisis Kinerja Keuangan Diukur dari Rasio Likuiditas dan Solvabilitas pada CV. Cipta Lestari Group Eddi Suprayitno
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research is to determine the company's financial performance CV. Cipta Lestari Group in terms of liquidity and solvency and to find out the dominant ratio that increases the performance of CV. Cipta Lestari Group Medan. Financial performance can be interpreted as a prospect or future, growth and good development potential for the company. There are various ways that can be done to assess a company, one of which is by analyzing the company's financial performance using financial ratios. Data collection techniques using interviews and documentation. Data analysis techniques using descriptive analysis and comparative analysis. The results of this study indicate that the company's financial performance is not good. Financial performance is measured by the ratio of liquidity and solvency (DAR, DER) showing illiquid and insolvable results.

Pengaruh Cash Position dan Market To Book Value of Equity Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Nazira Natasha Lubis; Zufrizal Harahap; Nur Augus Fahmi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian bertujuan untuk mengetahui pengaruh cash position dan market to book value of equity terhadap dividend payoutratio pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari website Bursa Efek Indonesia yang dianalisis dalam beberapa hipotesis. Diperoleh jumlah sampel sebanyak 6 perusahaan dari 26 populasi perusahaan. Analisis yang digunakan adalah analisis deskriptif model regresi linier berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukan bahwa secara simultan tidak terdapat pengaruh antara cash position dan market to book value of equity terhadap dividend payout ratio.

Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia) Ferawati Ferawati; M. Rizqi Khairi Bimantoro
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan lima tahun periode 2016-2020. Data yang digunakan diperoleh dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan aplikasi Statistical Package for The Social Sciences (SPSS). Dalam penelitian ini, variabel financial distress diukur dengan Interest Coverage Ratio (ICR) dan variabel tax avoidance diukur menggunakan model Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa financial distress tidak berpengaruh atau berpengaruh negatif terhadap tax avoidance.

Literature Review: Multiparadigm Accounting Research Danny Ivan Rantung; Nouke Sysca Oroh; Ika Prayanthi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.

Factors Affecting Accounting Information System Performance Jihan Abigail; Elvis Ronald Sumanti; Ika Prayanthi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.

ANALISIS PENGGUNAAN METODE ALTMAN Z-SCORE UNTUK PREDIKSI KEBANGKRUTAN PADA PT IMPACK PRATAMA INDUSTRI Tbk TAHUN 2018-2021 Besta Riskiani; Sri Suartini
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian ini dilakukan dengan metode Altman Z-Score yang ditujukan untuk meramalkan, menganalisis, dan mengetahui suatu keadaan perusahaan sejauh mana tingkat potensi kebangkrutan pada PT Impack Pratama Industri periode 2018-2021. Penelitian dengan menggunakan dengan metode ini, dapat digunakan untuk memahami kinerja keuangan perusahaan berdasarkan hasil analisis diskriminan. Analisis diskriminan dilakukan untuk memproyeksikan kebangkrutan suatu perusahaan melalui analisis laporan keuangan perusahaan hingga lima tahun. Hasil penelitian, bahwa selama 4 tahun perusahaan berada dalam keadaan sehat dan tidak mengalami kebangkrutan bahkan nilai Z-Score terus mengalami peningkatan setiap tahun. Walaupun, sebenarnya kondisi keuangan perusahaan berfluktuatif, namun perusahaan berhasil mempertahankan kondisi kesehatannya setiap tahun.

Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia Yusri Yusri; Chairina Chairina; Subambang Harsono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.

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Contact Name
Sri Elviani

Contact Email
srielviani@fe.uisu.ac.id

Phone
+628116189366

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Editorial Address
Jl. SM Raja Teladan Medan

Location
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Sumatera utara

INDONESIA

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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

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