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<![CDATA[Literature Review: Multiparadigm Accounting Research ]]>
<![CDATA[Danny Ivan Rantung]]>;
<![CDATA[Nouke Sysca Oroh]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6599
<![CDATA[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.]]>
<![CDATA[Factors Affecting Accounting Information System Performance ]]>
<![CDATA[Jihan Abigail]]>;
<![CDATA[Elvis Ronald Sumanti]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6618
<![CDATA[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. ]]>
<![CDATA[ANALISIS PENGGUNAAN METODE ALTMAN Z-SCORE UNTUK PREDIKSI KEBANGKRUTAN PADA PT IMPACK PRATAMA INDUSTRI Tbk TAHUN 2018-2021 ]]>
<![CDATA[Besta Riskiani]]>;
<![CDATA[Sri Suartini]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6560
<![CDATA[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.]]>
<![CDATA[Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia ]]>
<![CDATA[Yusri Yusri]]>;
<![CDATA[Chairina Chairina]]>;
<![CDATA[Subambang Harsono]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6800
<![CDATA[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.]]>
<![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.]]>
