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JRAM (Jurnal Riset Akuntansi Multiparadigma)
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 157 Documents
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Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dinda Fauzia Aulia; Zufrizal Harahap; Jalilah Ilmiha; Shofwan Andri; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.075 KB) | DOI: 10.30743/akutansi.v9i1.5832

Abstract

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.
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 Masdar Masdar; Mas ut Mas ut; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.856 KB) | DOI: 10.30743/akutansi.v9i1.5422

Abstract

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.
Analisis Penerapan Sistem Akuntansi Persediaan Barang Dagangan Dengan Menggunakan Metode FIFO Pada PT. Primajaya Multy Technology Muhammad Affandy Tampubolon; Zufrizal Zufrizal; Farida Khairani Lubis; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.046 KB) | DOI: 10.30743/akutansi.v9i1.5700

Abstract

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
Pengaruh Laba, Capital Intensity, Leverage, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Delia Nur Syafella; Ramadona Simbolon; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.529 KB) | DOI: 10.30743/akutansi.v9i1.5430

Abstract

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
Pengaruh Dampak Arus Kas Operasi dan Laba Terhadap Return Saham dan Dividen Kas Pada Perusahaan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia Sahmia Munthe; Tika Indria; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.876 KB) | DOI: 10.30743/akutansi.v9i1.5702

Abstract

The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.A B S T R A C T The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends. 
Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2020 cici wulandari; farida khairani; zufrizal zufrizal; masut masut
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.04 KB) | DOI: 10.30743/akutansi.v9i1.5701

Abstract

The purpose of this study is to test and analyze the effect of profitability on corporate income tax, to test and analyze the effect of capital intensity on corporate income tax, to test and analyze the effect of liquidity on corporate income tax, to test and analyze the effect of operating costs on corporate income tax. , to test and analyze the effect of profitability, capital intensity, liquidity and operating costs on corporate income tax in Food and Beverage Companies Listed on the IDX. The population in this study were all Food and Beverage Companies listed on the BEI as many as 24 companies and samples from research on Food and Beverage Companies were 8 companies with 6 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, and determinant test. The results showed that profitability positive and significant effect on Corporate Income Tax, Capital Intensity negative and significant effect on Corporate Income Tax, Liquidity negative and significant effect on Corporate Income Tax, Operational Costs partially had a positive and significant effect on Corporate Income Tax. Corporate Income Tax, and that profitability, capital intensity, liquidity and operating costs have a significant effect on Corporate Income Tax in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021 Fachrul Rozi; Mekar Meilisa Amalia
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6657

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
Eksplorasi Implementasi Kebijakan Pembentukan Computer Security Incident Response Team (Csirt) di Kementerian Perdagangan: Sebuah Studi Kualitatif Ana Najiyya; Stepani Sisca Wulandari
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.7246

Abstract

 Computer Security Incident Response Team (CSIRT) Kementerian Perdagangan adalah tim tanggap insiden siber yang dibentuk berdasarkan Peraturan BSSN No. 10/2020 tentang Tim Tanggap Insiden Siber. Tujuan dibentuknya tim ini yaitu untuk dapat memastikan bahwa sistem elektronik dan layanan publik telah berjalan dengan baik dan aman dari serangan siber. Sehingga penelitian ini bertujuan untuk mengkaji pelaksanaan kebijakan BSSN di Kementerian Perdagangan terkait pembentukan CSIRT berdasarkan Peraturan BSSN No. 10 Tahun 2020 berdasarkan implementasinya dengan menggunakan metode kualitatif melalui pendekatan deskriptif eksploratif. Hasil penelitian menunjukkan bahwa pelaksanaan CSIRT saat ini belum optimal dan tersendat oleh beberapa kendala, seperti struktur pengambilan keputusan yang birokratis, keterbatasan sumber daya manusia, dan lemahnya kewenangan unit PDSI. Untuk mengatasi kendala-kendala tersebut, diperlukan peningkatan struktur pengambilan keputusan, peningkatan jumlah dan kompetensi SDM, serta penerapan teknologi big data yang lebih efektif dan efisien dalam mengelola keamanan siber.
Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting Auliffi Ermian Challen; Imelda Sari; Sheila Ariska; Syifa Nia Muslimah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6767

Abstract

The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the  managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.
Pengaruh Penilaian Pasar, Profitabilitas dan Solvabilitas Terhadap Harga Saham Pada Perusahaan Sektor Perkebunan Edi Jamaris; Desi Aramana; Roezaini Soefi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.7324

Abstract

Harga saham merupakan nilai sekarang (present value) dari penghasilan- penghasilan yang akan diterima oleh pemodal dimasa yang akan datang. Dalam penelitian ini bertujuan untuk memberikan bukti mengenai pengaruh penilaian pasar, profitabilitas dan solvabilitas terhadap harga saham pada sektor perkebunan yang terdaftar di BEI tahun 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling dimana pengambilan sampel dilakukan berdasarkan syarat-syarat tertentu. Metode statistik yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, penilaian pasar berpengaruh signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham dan solvabilitas tidak berpengaruh signifikan terhadap harga saham. Dari hasil penelitian secara simultan atau bersama-sama, penilaian pasar, profitabilitas dan solvabilitas berpengaruh signifikan terhadap harga saham pada perusahaan sektor perkebunan yang terdaftar di BEI tahun 2015-2019.

Page 11 of 16 | Total Record : 157

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