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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 169 Documents
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Dampak Progresivitas Pajak terhadap Minat Wanita Kawin dalam Mengambil Pekerjaan Tambahan (Moonlighting) Ferawati Ferawati; Kristianna Sihotang; Wuliani Sihotang
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.13905

Abstract

This study aims to analyze the impact of tax progressivity on the interest of married women in undertaking additional jobs (moonlighting) and to examine how the consolidation of husband and wife tax data affects tax reporting compliance. The study employed a qualitative descriptive approach using questionnaires, interviews, and documentation studies. The research involved 35 married women with additional sources of income, supported by interviews with tax consultants and taxation academics. The findings indicate that tax progressivity and income aggregation increase the family tax burden and influence decisions regarding additional employment. The study also reveals that the family tax unit system may create secondary earner bias and reduce tax reporting compliance, as some taxpayers consider underreporting additional income to avoid higher tax liabilities. The study concludes that individual taxation may provide a fairer alternative, support gender equality, and improve taxpayer compliance.
Pengaruh Intellectual Capital, Green Accounting dan Leverage Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di BEI Periode 2020 – 2023) Fellah Nadira; Ramadona Simbolon; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14079

Abstract

This study aims to examine the effects of intellectual capital, green accounting, and leverage on financial performance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Financial performance in this study is proxied using Return on Assets (ROA), while the independent variables are measured using the Value Added Intellectual Coefficient (VAICTM), environmental costs, and the Debt-to-Equity Ratio (DER).The study population consists of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sampling technique used was purposive sampling. Based on this technique, a sample of 12 companies was obtained, comprising a total of 48 observations over the 4-year observation period. The data used in this study are secondary data obtained from annual financial reports The results of this study indicate that Intellectual Capital has a positive effect on financial performance, Green Accounting has a negative effect on financial performance, and Leverage has a negative effect on financial performance.
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya pada PTPN IV Regional III Unit Kebun PKS Sei Intan (Rokan Hulu) Tahun 2024 dan 2025 Pretty Nur A’yuni Laoli; Heny Tiastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14088

Abstract

This study aims to analyze the preparation process of the Production Cost Work Plan and Budget (RKAP) and compare it with the realization of production costs at PT Perkebunan Nusantara IV Regional III, Sei Intan Palm Oil Mill Unit, during 2024 and 2025. This research employed a qualitative descriptive method using primary data collected through observation, interviews, and documentation. The study focuses on examining the extent to which the production cost budget functions as a planning and control instrument in supporting the effectiveness of the company's operational management. The findings indicate that the RKAP preparation process applies a combination of bottom-up and top-down planning approaches, enabling the company to accommodate operational needs while aligning with management policies. Furthermore, the production cost budget has been effectively implemented as a planning and control tool. Although several variances were identified between the budgeted and actual production costs, these deviations remained within acceptable limits and could be justified in accordance with the company's established policies and operational standards.
Pengaruh Pengelolaan Keuangan, Kepatuhan Akuntansi dan Pengawasan Internal Terhadap Kualitas Laporan Keuangan Bumdes Teluk Mengkudu Muhammad Handika; Mas'ut Mas'ut; Henny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14080

Abstract

Village-Owned Enterprises (BUMDes) are essential pillars for enhancing the village economy and public welfare. Good financial management, compliance with accounting standards, and effective internal control are highly required to generate quality financial statements. However, various problems still persist, such as disorderly recording, low compliance with SAK ETAP, and weak internal control systems, which cause the quality of financial statements to be sub-optimal. This research was conducted in Teluk Mengkudu District, Serdang Bedagai Regency, with a total sample of 30 respondents selected using the saturated sampling technique. The data analysis technique used was multiple linear regression analysis, which includes data quality tests, classic assumption tests, coefficient of determination tests, and hypothesis testing. The results of the research indicate that financial management has a positive and significant effect on the quality of financial statements. Accounting compliance also has a positive and significant effect on the quality of financial statements. In addition, internal control has a positive and significant effect on the quality of financial statements. Simultaneously, financial management, accounting compliance, and internal control have a significant effect on the quality of BUMDes financial statements in Teluk Mengkudu District.
Pengaruh Pemahaman Akuntansi dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan di Kecamatan Medan Polonia Salsa Nurmala; Heny Triastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14086

Abstract

This study aims to examine the effect of accounting understanding and training on the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Medan Polonia District. The study population comprised all MSMEs operating in the district. A total of 50 MSMEs were selected as the sample using the total sampling (census) method, in which all members of the population were included as respondents. This research employed a quantitative approach using multiple linear regression analysis, including the t-test, F-test, and coefficient of determination (R²) to examine the effects of the independent variables on the dependent variable. The findings indicate that accounting understanding has a positive and significant effect on the quality of MSMEs' financial statements. In addition, training on the implementation of SAK EMKM also has a positive and significant effect on financial statement quality. These findings suggest that improving accounting competence and providing continuous SAK EMKM training play an important role in producing higher-quality, reliable financial statements that comply with applicable accounting standards.
Pengaruh Penggunaan Sistem Imformasi Keuangan Bumdes dan Akuntabilitas Terhadap Transparansi Pengelolaan Keuangan Bumdes (Study Empiris pada Kecamatan Tanjung Morawa Kabupaten Deli Serdang) Nita Azhari Simanjuntak; Mas'ut Mas'ut; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Sistem Informasi Keuangan Desa (Siskeudes) dan akuntabilitas terhadap transparansi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Kecamatan Tanjung Morawa, Kabupaten Deli Serdang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan pengelola BUMDes sebagai responden. Data primer dikumpulkan melalui penyebaran kuesioner dan selanjutnya dianalisis menggunakan Statistical Package for the Social Sciences (SPSS) dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan Siskeudes dan akuntabilitas berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap transparansi pengelolaan keuangan BUMDes. Temuan ini menunjukkan bahwa optimalisasi pemanfaatan Siskeudes dan penguatan praktik akuntabilitas dapat meningkatkan transparansi, keterbukaan informasi, serta kualitas tata kelola keuangan BUMDes secara lebih efektif dan berkelanjutan.
Analisis Pengaruh Ukuran Perusahaan dan Modal Kerja Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Marturia Telaumbanua; Lusi Elviania Rangkuti; Heny Tiastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14087

Abstract

This study aims to examine and analyze the effect of firm size and working capital on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period, both individually and simultaneously. The study employs a quantitative approach by analyzing secondary data, including total assets, the current ratio, and Return on Equity (ROE). The population consists of 59 mining companies, with a sample of 30 companies selected using purposive sampling over a six-year observation period. Data were analyzed using descriptive statistics, classical assumption tests (normality, heteroscedasticity, and multicollinearity), multiple linear regression analysis, and hypothesis testing through the t-test, F-test, and coefficient of determination. The findings indicate that firm size has a positive and significant effect on financial performance, whereas working capital has a positive but insignificant effect. Simultaneously, firm size and working capital have a positive and significant effect on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period.
Pengaruh Penerapan Green Accounting dan Good Corporate Governance Terhadap Kinerja Lingkungan dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2024 Nasma Tia Miswari; Ramadona Simbolon; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14081

Abstract

This study aims to analyze the effect of green accounting and good corporate governance on environmental performance and to examine the role of profitability in moderating these relationships among manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample consisted of 16 manufacturing companies selected through purposive sampling, resulting in 64 observations. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that green accounting and good corporate governance have a positive and significant effect on environmental performance. Meanwhile, profitability, measured by Return on Assets (ROA), was unable to moderate the effects of green accounting or good corporate governance on environmental performance. These findings indicate that environmental performance is more strongly influenced by the implementation of environmental accounting and good corporate governance than by the level of company profitability.
Pengaruh Current Ratio dan Debt To Equity Ratio terhadap Kinerja Keuangan dengan Kebijakan Dividen Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Riza Isnaini Adinda; Heny Triastuti Kurnia Ningsih; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14211

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on financial performance proxied by Return on Assets (ROA), with dividend policy measured by Dividend Payout Ratio (DPR) as a Moderating variable in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2025 period. This study is motivated by differences in the liquidity, capital structure, and profitability conditions of companies, which indicate inconsistent relationships based on previous studies. This research uses a quantitative approach with an associative research type. The population consists of 28 companies, and through purposive sampling, 17 companies were selected as research samples with a total of 85 observations. The data used are secondary data in the form of audited annual financial statements. The data analysis technique employed is Moderated Regression Analysis (MRA). The results of this study are expected to show that Current Ratio has a positive effect on Return on Assets, while Debt to Equity Ratio has a negative effect on Return on Assets. In addition, dividend policy is expected to strengthen the effect of Current Ratio on financial performance and weaken the negative effect of Debt to Equity Ratio on financial performance. This study is expected to contribute to the development of financial management knowledge and serve as a consideration for companies and investors in making financial decisions.

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