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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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Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit Fahmi, Muhammad; Harahap, Riva Ubar; Rozi, Facrul
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8572

Abstract

The aim of the study is to determine the contributions and barriers to the use of audit analytical data in audit practice. This study method uses a Systematic Literature Review (SLR) with a bibliometric approach from several relevant journals. The study results reveal that the use of audit analytical data has a positive impact on audit practice, but there are obstacles or barriers to its use such as cognitive bias, inadequate understanding of the use of technology, and implementation costs.
Analisis Perbandingan Rasio Profitabilitas Sebelum dan Sesudah Fatwa Boikot MUI Pada Perusahaan Food & Beverage Yang Terafiliasi Israel Di Bursa Efek Indonesia Gustarina, Elina Rahmawati
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9793

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) before and after the MUI Boycott fatwa on Food Beverage Companies affiliated with Israel on the Indonesia Stock Exchange (IDX). The data used were secondary data obtained from the Indonesia Stock Exchange (IDX) using the financial reports from Eleven FB companies in the third fourth quarters of 2023 and the first and second quarters of 2024. The analysis technique used were quantitative comparison. The results of this study indicate that the Profitability Ratio of massive Food Beverage Companies boycotted because they were affiliated with Israel on the Indonesia Stock Exchange has decreased from the period before and after the MUI Boycott Fatwa was issued
Pengaruh Biaya Pencegahan, Biaya Penilaian, Biaya Kegagalan Internal, Dan Biaya Kegagalan Eksternal Terhadap Profitabilitas Yudha, Tri Kartika; Andi, Andi; Rahayu, Sri; Barus, Muhammad Joni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8601

Abstract

This study aims to examine the effect of Prevention Costs, Assessment Costs, Internal Failure Costs and External Failure Costs on Profitability. In this study the population used is the ceramic, porcelain and glass sub-sector companies listed on the Indonesian Stock Exchange from 2017-2021. The sampling technique used purposive sampling. Purposive sampling is a sampling method that is determined through certain criteria by the researcher. Based on predetermined sample criteria, a sample of 6 companies was obtained. This research was conducted with a period of 5 years, so that the total sample of this study was 30 samples. This study uses secondary data using the company's annual financial statements. The data is taken from the Indonesian Stock Exchange. The data analysis technique uses multiple linear regression analysis techniques using SPSS Version 20. The results of the t-test study show that the variable cost of prevention has a significant negative effect on profitability in porcelain ceramic sub-sector manufacturing companies listed on the BEI, the appraisal cost variable has a significant positive effect on profitability on the porcelain ceramic sub-sector manufacturing companies listed on BEI, the variable cost of internal failure has an effect has a significant positive effect on profitability in the porcelain ceramic sub-sector manufacturing companies listed on the Bei, and the external failure cost variable has no significant effect on the profitability of the porcelain ceramic sub-sector manufacturing companies listed on the Bei. The results of the overall variable F test show that prevention costs, appraisal costs, internal failure costs, and external failure costs have a significant effect on profitability in porcelain ceramic sub-sector manufacturing companies listed on the BEI.
ANALISIS PERBANDINGAN METODE ACTIVITY BASED COSTING DENGAN VARIABEL COSTING DALAM PENENTUAN TARIF JASA DALAM PENGIRIMAN BARANG PADA PT. FAN INDONESIA SEJAHTERA Imelda, Nelly Orita; Fauzi, Indra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9304

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Perbandingan Metode Activity Based Costing Dengan Variabel Costing Dalam Penentuan Tarif Jasa Dalam Pengiriman Barang Pada PT. Fan Indonesia Sejahtera Jenis penelitian yang digunakan adalah kualitatif dengan  metode deskriptif komparatif. Untuk memperoleh informasi lebih lanjut terkait penentuan tarif jasa pengiriman barang peneliti memilih PT. Fan Indonesia Sejahtera sebagai subjek dalam penelitian ini. PT. Fan Indonesia Sejahtera adalah lokasi yang dipilih dalam penelitian ini. Perusahaan ini terletak di Jl. Ujung Serdang Pergudangan Sky Dex, Kecamatan Tamora, Kab. Deli Serdang Penerapan Variable Costing pada aktivitas-aktivitas tertentu di perusahaan telah menghasilkan perubahan dalam struktur biaya, terutama dalam hal perhitungan total biaya yang terkait dengan setiap aktivitas. Sebelum menerapkan Variable Costing, total biaya aktivitas seperti Set Up Pengiriman, Muat Barang, Pengiriman Barang, Bongkar Barang, Layanan, dan Perawatan Kendaraan mencapai Rp 282,483,657. Namun, setelah penerapan Variable Costing, total biaya tersebut mengalami penurunan menjadi Rp 281,463,657. Hasil penelitian ini menyajikan klasifikasi aktivitas berdasarkan proses produksi di perusahaan, mencakup aktivitas set up pengiriman, muat barang, pengiriman barang, bongkar barang, layanan, dan perawatan kendaraan. Setelah dilakukan klasifikasi aktivitas, terjadi penjabaran biaya yang terkait dengan pelaksanaan setiap aktivitas
Pengaruh Penerapan Sistem Akuntansi Keuangan Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Kasus Pada Badan Keuangan Aset Daerah Provinsi Sumatera Utara) Masut, Masut; Dewi, Ika Puspita; Barus, Muhammad Joni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8346

Abstract

This study was conducted with the aim of testing whether the application of the financial accounting system and the quality of financial reports affect the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously.The sample in this study were employees of the Accounting Division, Treasury and Regional Cash Division and Budget Management Division totaling 60 employees. The methods used in this research are descriptive statistical analysis, data quality test with validity and reliability test,classical assumption test with normality, heteroscedasticity and multicolonierity test, multiple linear regression analysis and hypothesis testing with t test, F test and coefficient of determination. The results of the study state that the application of the financial accounting system partially has a positive and significant effect on the accountability of government agency performance, the quality of financial reports partially has a positive and significant effect on the accountability of government agency performance, the application of the financial accounting system and the quality of financial reports simultaneously has a positive and significant effect on the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province..
Analisis Pengaruh Inflasi dan CAR terhadap Pembiayaan Murabahah pada PT Bank Aceh Syariah Humaira, Rafiqah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9794

Abstract

This research aims to analyze the influence of Inflation and Capital Adequacy Ratio (CAR) on Murabahah Financing at PT Bank Aceh Syariah. The data used is Time Series data for the period September 2011 – June 2018 with a quantitative linear regression analysis method. The results of the discussion show that the Inflation variable is partially insignificant and has a negative relationship to distributed Murabahah Financing, while the CAR variable is partially significant and has a positive relationship to distributed Murabahah Financing. However, inflation and CAR simultaneously have a significant effect and are positively related to distributed Murabahah financing. These two independent variables are able to explain the dependent variable by 51.6% of the Adjusted R Square value and the remaining 48.4% is influenced by other variables.
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance Wongsosudono, Corinna; Wati, Widya; Riyan, Rifdah Dara; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Faridani, Mutia Riska
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8417

Abstract

This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Institusional Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Di Industri Jasa Mardiati, Endang; LH, Laila Fitriyah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9717

Abstract

This research aims to test and analyze the influence of leverage, managerial ownership, institutional ownership on CSR disclosure in sustainability reports through profitability as a mediating variable. The object of this research is service sector companies listed on the IDX. A total of 45 data were collected using the purposive sampling method. Data analysis was carried out using regression analysis using the SPSS 24 application. The test results showed that leverage and institutional ownership had a positive effect on profitability, while managerial ownership had no significant effect on profitability. Profitability itself influences CSR disclosure. Based on this, profitability can mediate the relationship between leverage and CSR disclosure, but cannot mediate the relationship between managerial ownership and managerial institutional ownership and CSR disclosure.
Analisis Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas di PT. Anugerah Kagum Karya Utama Tbk Yang Terdaftar Pada Bursa Efek Indonesia. MS, Abdul Rasyid; Rahmarisa, Faty; Siregar, Eka Wirandaputri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8208

Abstract

This research aims to determine the influence of cash turnover, inventory turnover, and account receivable turnover to the profitability (ROA) of manufacture companies which are listed in Indonesia Stock Exchange. The sample collection technique is performed by using purposive sampling technique. Based on the chosen criterion, it  draws  36  companies.  The  type  of  data  is  secondary  data  carried  by documentary method which is conducted by accessing websites http://www.idx.co.id/perusahaan-Tercatat/Laporan-Keuangan-dan tahunan/ websites of each company. The data analysis technique is multiple linier regression analysis.The  findingsshow  that:  (1)  There  is  a  significant  negative  influence between cash turnover to the profitability of the company, showed by equation Y= -1,948 – 0,236X1  with value of coefficient of cash turnover regression is -0,236, coefficient of determination (r2)  is 0,080, and value tcount -3,519 ttable 1,976. (2) There is no significant positive influence between inventory turnover to the profitability of the company, showed by equation Y = 0,103 +  0,006X2 with value of   coefficient   of   inventory   turnover   regression   is   0,006,   coefficient   of determination (r2) is 0,001, and value tcount  0,452 ttable  1,976. (3) There is a significant   positive  influence   between   account   receivable  turnover   to   the profitability of the company, showed by equation Y = 0,042 + 0,032X3 with value of coefficient of account receivable turnover regression is 0,032, coefficient of determination (r2) is 0,077, and value tcount  3,450 ttable  1,976. (4) ) There is a significant positive influence between cash turnover, inventory turnover , and account receivable turnover to the profitability of the company, showed by equation Y = 0,062 – 0,019X1   + 0,005X2   + 0,044X3 with value of coefficient of account receivable turnover regression is 0,236, coefficient of determination (r2) is 0,108, and value Fcount 6,765 Ftable 1,976

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