Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JRAM (Jurnal Riset Akuntansi Multiparadigma)

JRAM
Website

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

1 2 3 4 5

PENGARUH KINERJA KEUANGAN, FINANCING TO DEPOSIT RATIO (FDR), MODAL SENDIRI, TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH YANG ADA DI INDONESIA Dinda Lestari Purba; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing.

SENSITIVITAS ETIS MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN Asriyati Asriyati
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

The integration of ethics into accounting curriculum becomes a critical challenge faced by educators in the field of accounting. The importance of ethical education in accounting has been recognized by both practitioners and academics. This study will describe whether there is a difference in ethical sensitivity between male and female students. Using the Independent Samples T-Test analysis will be compared on average of the two groups that are not related to each other, to find out whether the two averages have the same or no significant value. The sample for this research is some accounting students of State Polytechnic of Medan. The amount of sample in this study is sufficient according to the sample determined by 100 respondents in proportion of 50 male students and 50 female students. Sampling method in this research is non probability method with purposive sampling with criterion of final accounting student with reason of final level student have got ethics charged course. The results showed that there were significant differences in ethical sensitivity between male accounting students and female accounting students. The level of ethical sensitivity in female accounting students is better than the ethical sensitivity of male accounting students. There are significant differences in ethical sensitivity between the accounting students of the first semester and the accounting students of the final semester. The degree of ethical sensitivity in accounting students of the final semester is better than the ethical sensitivity of accounting students in the early semester.

PENGARUH FASILITAS KERJA DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA DALAM UPAYA MENINGKATKAN KINERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA TEBING TINGGI Sari Ulina Parangin-Angin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The formulation of the problem in this research is how the influence of work facility on job satisfaction. How influence of job characteristic on job satisfaction. How influence of work facility on employees performance. How influence of job characteristic on employees performance. How influence of work satisfaction on employees performance.The purpose of this research is for know influence of work facility on job satisfaction. How influence of job characteristic on job satisfaction. For know influence of work facility on employees performance. For know influence job characteristic on employees performance. For know influence work satisfaction on employees performance. The sample in this research is 95 employees, with data analysis technique used is path analize. The results of this research explain that work facility effect has a positive and significant on employee job satisfaction. Job Characteristic effect has a positive and significant on employee job satisfaction. Work facility effect has a positive and significant on employee performance. Job characteristic effect has a positive and significant on employee performance. Job satisfaction effect has a positive and significant on employee performance.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI Desi Anggraini Sitompul; Farida Khairani Lubis; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition.

PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi kasus Mahasiswa akuntansi Universitas Islam Swasta Di Kota Medan) Heny Triastuti Kurnia Ningsih; Adella Oktaviani Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the effect Of Information Technology Misuse and Student Integrity Towards Academic Fraud Behavior Of Accounting Students As Prospective Accountant at Islamic Private Universities in Medan. The research data was obtained from questionnaires by looking for samples using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trend, Validity Test, Reliability Test, Classical Assumption Test, Quantitative Analysis, T Test, F Test and Determination Test. The type of research used is Descriptive Analysis Technique using SPSS version 15. The results of the study are: 1) There is no significant effect of Information Technology Misuse towards academic fraud behavior of accounting students as prospective accountant. 2) There is a significant effect of integrity student towards academic fraud behavior of accounting students as Prospective accountant. 3) There is a significant effect of Information Technology Misuse and Student Integrity towards academic fraud behavior of accounting students as prospective accountant

PENGARUH LINGKUNGAN KERJA, DISIPLIN DAN TUNJANGAN PROFESI GURU TERHADAP KINERJA GURU MADRASAH ALIYAH NEGERI 3 TAPANULI SELATAN Syahbari Efendi; Purnomo Setyo Prakoso; Sarima Pulungan; Sri Rahmadani; Siti Ummi Arfah Nasution
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research was to determine and analyze the influence of Work Environment, Discipline and Teacher Professional Allowance on the Performance of Teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan, both partially and simultaneously. The sample in this research were all employees, amounting to 35 teachers. Determination of the number of samples using a saturated sample (census). The analysis technique used is descriptive analysis method and multiple linear regression analysis with SPSS 20.00 for windows. The results showed that :1) Work environment had a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 2) Discipline has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 3) Teacher professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 4) Work environment, discipline and teachers professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan. Work environment, discipline and teacher professional allowance have the ability to explain its effect on the performance of teachers variable of Madrasah Aliyah Negeri 3 Tapanuli Selatan at 59.0%, while the remaining 41.0% is the influence of other independent variables not examined in this research.

PENGARUH KECEMASAN BERKOMPUTER DAN KEMAMPUAN INDIVIDUAL SERTA PENGARUHNYA TERHADAP MINAT MAHASISWA AKUNTANSI MENGGUNAKAN SOFTWARE AKUNTANSI (Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Sumatera Utara) Sri Rahayu; Zufrizal .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to test partially and simultaneously the effect of computer anxiety, and individual ability on student interest using accounting software for Accounting Students at UISU FE. This study is included in the study of surveys in a population. The population in this study were 258 S1 Accounting students of 2017 and 2016 UISU FE who were still active in lectures who had been or were taking courses in Accounting Information Systems and Accounting Computers. The questionnaire was tested for its validity and reliability before conducting research data collection. The test tool used in this study is to use the analysis prerequisite test which includes linearity test and classic assumption test which includes multicollinearity test and heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results of this study are: (1) There is a significant effect of computerized anxiety on the interest in using accounting software, (2) There is no significant effect of individual abilities on interest in using accounting software, and (3) There is a significant influence of computer anxiety and individual abilities on student interest using accounting software.

PENGARUH MOTIVASI INTRINSIK, KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN LABUHANBATU SELATAN Derwana .; Khoiruddin Harahap; Ahmad Zubeir; Astuty Leonia; Mahmud Salim Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The problems in research what is influence of intrinsic motivation on performance. What is influence of leadership on performance. What is influence of job dicipline on performance. What is influence of intrinsic motivation, leadership and job dicipline on performance. The research of purposes is for know and analysis influence of intrinsic motivation on performance. For know and analysis influence of leadership on performance. For know and analysis influence of job dicipline on performance. For know and analysis influence of intrinsic motivation, leadership and job dicipline on performance. Samples in the research amount to 36 employees people. Data analyze technique in the research using descriptive analyze and regression analize. The results of this research explain of intrinsic motivation variable effect significant and positive on performance. leadership variable effect significant and positive on performance. Job dicipline variable effect significant and positive on performance. Intrinsic motivation, leadership and job dicipline variable effect significant and positive on performance.

ETIKA PROFESI AUDITOR DALAM MEMODERASI PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR ATAS KUALITAS AUDIT Farah Latifah Nurfauziah; Fitria Ningrum Sayekti; Citra Kharisma Utami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to identify: (1) the effect of competence and independence of auditors on audit quality, (2) how auditor ethics moderates the effect of auditor competence and independence on audit quality. The sample of this study was 50 representatives of public accounting firm auditors in the city of Bandung. The validity and reliability of the questionnaire were tested before the study. The prerequisite tests for the analysis carried out were the normality test, the multicollinearity test, and the heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results show that H1 is rejected where there is no effect of Auditor competence on Audit Quality because the regression coefficient is 0.05 and the tcount is 0.365 ttable 2.0452. The results of the H2 test also show that there is no effect of auditor independence on audit quality because the regression coefficient is 0.222 and the tcount is 1.407 ttable 2.0452. While the H1a test shows that Auditor Ethics moderates the effect of Auditor competence on audit quality positively with a significance of 0.034. The H2a test shows that Auditor Ethics does not moderate the effect of Auditor independence on audit quality with a significance value of 0.399.

PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 16 DAN REVALUASI ASET TETAP PADA RUMAH SAKIT UMUM DAERAH GUNUNGSITOLI KABUPATEN NIAS PROVINSI SUMATERA UTARA Takiyuddin Takiyuddin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The revaluation of fixed assets is regulated in PSAK No. 16 (PSAK 16) issued by The Indonesian Institute of Accounting. The fixed asset is one of the balance sheet items that should be managed as well as possible. The main purpose of this research is to analyze the accounting system of fixed assets of Gunungsitoli General Hospital of Nias Regency, North Sumatra with reference to Statement of Financial Accounting Standards number 16 (PSAK 16) issued by the Indonesian Institute of Accountants (IAI). This study used a qualitative approach with instrument data collection through documents and interviews. Based on the analysis on the data and information obtained, the results show that the revaluation of the fixed asset accounting policy applied by the hospital is appropriate but limited to 8 items of equipment of 283 items. This means many items are not included to be revalued so that they are not in accordance with Statement of Financial Accounting Standards Number 16 (PSAK 16).

Page 2 of 16 | Total Record : 157

1 2 3 4 5

Filter by Year

2018 2025

Filter By Issues

All Issue Vol 12, No 1 (2025): Juli Vol 11, No 2 (2024): Desember Vol 11, No 1 (2024): Juli Vol 10, No 2 (2023): Desember Vol 10, No 1 (2023): Juli Vol 9, No 2 (2022): Desember Vol 9, No 1 (2022): JULI Vol 8, No 2 (2021): Desember Vol 8, No 1 (2021): Juli Vol 7, No 2 (2020): Desember Vol 7, No 1 (2020): Juli Vol 6, No 2 (2019): Desember Vol 6, No 1 (2019): Juli Vol 5, No 2 (2018): Desember Vol 5, No 1 (2018): Juli Vol 4, No 3 (2017) More Issue

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

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