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

3 4 5 6 7

PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI BADAN LINGKUNGAN HIDUP PROPINSI SUMATERA UTARA Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatements and the realization of good governance besides knowing the performance of thegovernment. The enactment of Law Number 71 Year 2010 on Accrual-based Accounting Standards(SAP) brought significant changes in the financial reporting system. The changes are expected toprovide a complete picture of the financial position, present actual information about rights andobligations, and be useful in evaluating performance. This research is based on qualitativeinterpretative method. Data collection technique is encompassing observation, interview, anddocumentation. The results show that the Pemprovsu Environment Agency is implementingaccrual-based SAP in its 2016 financial statements and has carried out various trainings. Inaddition, there is a need to develop the understanding of financial managers of the EnvironmentalBoard of the provincial government about accrual-based SAP, such as socialization in the form ofseminars or discussions with other government agencies, as well as training related to the accrualbasedSAP.

PENGARUH DAYA TANGGAP DAN JAMINAN TERHADAP KEPUASAN PELANGGAN DI PT. SURIATAMA MAHKOTA KENCANA MEDAN CABANG KATAMSO Khomeiny Yunior
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

PT. Suriatama Mahkota Kencana is a company engaged in supermarkets located at Jalan Brigjen Katamso, No. 710 Kampung Baru, Medan. There were several things thatneeded to be considered in this company related to customer complaints such as dimensions of responsiveness and guarantees at PT. Suriatama Mahkota Kencana. This study used several theories related to responsiveness, assurance and customer satisfaction. This research used a quantitative approach, this type of research was descriptive quantitative, and the nature of this research was descriptive explanatory. Data collection was performed by interviews, questionnaires, and documentation. Data analysis method used was multiple regression. The populations of this study were 175 respondents who were customers who did shopping individually. For the sample test, 122 respondents were selected based on the individual criteria, of which 30 respondents were taken from the rest of the population for the validity test. The results of the research on the hypothesis showed that partially, responsiveness and assurance had a significant effect on customer satisfaction and simultaneously the responsiveness and assurance had a significant effect on customer satisfaction. The calculation of coefficient of determination was 0,502 which means customer satisfaction could be explained by the variables of responsiveness and guarantee reaching up to 50.2%. This study concludes that there was a significant effect simultaneously and partially (individually) between the responsiveness or assurance of on customer satisfaction at PT. Suriatama Mahkota Kencana Medan branch of Katamso

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN Azizah Widyastuti Harahap; Mas’ut .; Jalilah Ilmiha; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%.

PENGARUH FIRM SIZE, LABA RUGI, OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Siti Tiffanny Guci; Rosiana Clarita; Mellisa ,; Jimmy Ronaldo; Wilbert Howard; Ricardo ,; Isna Asdiani Nasution
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The financial report has an important role in the survival of a company, the report is based on Bapepam Regulation No. X.K. 2, appendix to the Decree of the Chairman of Bapepam-No. KEP-36/PMK/2003 concerning Report Submission Obligations Periodic Financial, "Bapepam requires that every public company registered in the capital market shall submit an annual financial report accompanied by an independent audit report to Bapepam at the latest by the end of the third month (90 days). The annual financial report date. Therefore, researchers take some of the factors that affect the audit delay, namely the size of the company, profit or loss, the auditor's opinion, and test their influence on the audit delay in the mining sector companies listed on the IDX. The research method used is quantitative research with data collection using secondary data derived from financial statements on IDX. The population in this study amounted to 45 companies. Samples used as much as 36 companies. The results of this research show that a partial firm size and opinion auditors have no effect on the audit delay, but on the profit or loss affects the audit delay. As for the simultaneous firm size, profit or loss, the auditor's opinion affects the audit delay.

PENGARUH KECERDASAN EMOSIONAL, KARAKTERISTIK PEKERJAAN DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN KOTA PADANGSIDIMPUAN Roni Mukti Siregar; Leonard Simorangkir; Satria Ginting; Rahmad Amin Angkat; Eni Ery Yanti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The Formulation In this research is how emotional intelligence influences, job characteristics and workload on the performance of The Education Officer In Padangsidimpuan City, and the purpose of this research is to know and analyze the influence of emotional intelligence, work characteristics and workload on the performance Of The Education Officer Of Padangsidimpuan City. This research is a quantitative descriptive study. Data collection techniques are conducted through interviews, inquiry lists and documentation studies. The samples in this study were as many as 39 employees. Variables are measured at Likert scale. Hypothesis testing using multiple linear regression analyses through F-test and T-Test. The Results of the test in unison showed that emotional intelligence, occupational characteristics and workload demonstrated a very noticeable influence on the performance of The Education Officer In Padangsidimpuan City with the value Fcount 16,464 Ftable 2.85 and significance value of 0.000b. Adjusted number of R Square by 0. 550 or (55%) Show that the percentage of contributions influence independent variables (emotional intelligence, occupational characteristics and workload) to the dependent variables (employee performance) by 55%. Partially, emotional intelligence was positively influential in the performance of The Education Officer In Padangsidimpuan City with a value of tcount ttable (4,444 2,022) and a significance value of 0. 000. The characteristics of the work positively and significantly affect the performance of The Education Officer In Padangsidimpuan City with the value Tcount ttable (2,600 2,022) and the significance value of 0. 014. The workload was negatively and significantly influential on the performance of The Education Officer In Padangsidimpuan City with a value of tcount ttable (-3,287 2,022) and a significance value of 0. 002. The highest value of a regression coefficient is the emotional intelligence (X1) of 0. 497 or 49.7% and is the most dominant variable affecting the performance of The Education Officer In Padangsidimpuan City.

PENGARUH LABELISASI HALAL TERHADAP MINAT BELI (STUDI PADA KONSUMEN PIZZA HUT KOTA MEDAN) Aminuddin Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine how is the effect of halal label to buying interest of Pizza Hut consumers at Medan City. The study is employing quantitative method in which survey was used as an instrument for data collection. The collected data was analyzed by using simple linear regression analysis. The respondent of the study was divided into two categories; the consumers with a minimum requirement of 18 years old and for those who never consumed Pizza Hut food. In this research, data analysis with simple linier regression analysis method showed that halal labelisasi positively effected to consumer buying interest. Based on the results of simultaneous test (Test F) that the labeling of halal effected positively and signifikan. R value of 0.857 means halal labeling (X) had an influence of 73.4% of consumer buying interest, and the rest influenced by undescribed variables in this regression model.

PENGARUH DISIPLIN, LINGKUNGAN ORGANISASI DAN LOYALITAS TERHADAP KINERJA PEGAWAI DINAS KESEHATAN KABUPATEN ACEH TAMIANG Afrinalda .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The formulation of this research is whether there is an influence of discipline, environment and loyalty work to the performance of officers in the health Department of Aceh Tamiang District, and the purpose of this research is to know and analyze the influence of discipline, Environmental organization and loyalty to the performance of officers in the Health office of Aceh Tamiang District. The method used in this research is the method of quantitative scriptive analysis using multiple linear regression with the measurement of Likert scale. The samples used in this study amounted to 33 employees. The results showed that simultaneously the variable discipline, organizational environment, loyalty has significant effect on performance with a significance value of 0.001 B. The discipline has a significant impact on the performance of officers at the Aceh Tamiang District health Office with significance value of 0.000. The organizational environment has a significant effect on the performance of employees at the Aceh Tamiang District Health Department with significance value of 0.000. Further, the work loyalty has a significant effect on the performance of officers in Aceh Tamiang District Health Department with significance value of 0.000 Simultaneously

PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA Surya Ridhoansyah; Zenni Riana; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.

JUAL BELI DENGAN SISTEM TRANSFER DANA MELALUI BANK DALAM PANDANGAN ISLAM Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

This article discusses the sale and purchase with payment through transfer system to banks in the city, outside the city/region or abroad. The discussion focused on revealing on how the transactionused transfers system, conditions and legal review of syar'i. The literature review is an approachused in this study through collecting various informations from related sources such as printmedia, electronic and internet. Transfering fund is performed from a customer's account to anothercustomer's account in a short time and secure manner. In this context, the transfer is a bank servicefor the transfer of funds from one branch to another as requested by the customer to be paid to therecipient in another branch of bank. This money transfer can be done for business purposes eitherin the city, outside the city or abroad. The Muslim scholars‟ views about bank transfer law are notfound directly even in the form of a fatwa on this matter. Hence, to find out how the law of buyingand selling with funds transfer through the bank must investigate their opinions on the system ofsale and purchase in general context and then compared it to the trading in the “Salam” system.Sale and purchase in Islamic Sharia is considered valid if it meets the conditions that have beendetermined such as ijab-qabul (from sellers and buyers) who are not separated by other words orsilent long enough. This requirement applies if both parties are in the aqad assembly, nevertheless,if one of the two parties is not in the aqad assembly the conversation and silence from the otherparty does not damage the qabul as long as he/she does not yet know the aqad news. In this sense,the aqad is assumed being prformed when a letter or representative from the other party comes tohim/her. In the sale and purchase transactions conducted by bank transfer, aqad (ijab-qabul) isfound from Muslim scholars‟ opinion, it is when the buyer receives offer both free offer and firmoffer, then the buyer examines and proposes changes as necessary to acceptance, then makingsales contract agreement. Thus, buying and selling through transfers is allowed in Islam inaccordance with the opinions of the scholars and the sale is comparable with the sale and purchaseof Salam.

PENGARUH KECERDASAN EMOSIONAL, KARAKTERISTIK PEGAWAI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR Yusrani Lubis
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 emotional intelligence on employees performance. How influence of employees characteristic on employees performance. How influence of work motivation on employees performance. How influence of emotional intelligence, employees characteristic and work motivation on employees performance. The purpose of this research is for know influence and analize of emotional intelligence on employees performance. For know influence and analize of employees characteristic on employees performance. For know influence and analize work motivation on employees performance. For know influence and analize emotional intelligence, employees characteristic and work motivation on employees performance. The sample in this research is 86 employees, with data analysis technique used is multiple linear regression analyze. The results of this research explain that emotional intelligence effect has a positive and significant on employee performance. employees characteristic effect has a positive and significant on employee performance. work motivation effect has a positive and significant on employee performance. emotional intelligence, employees characteristic and work motivation effect have a positive and significant on employee performance

Page 5 of 16 | Total Record : 157

3 4 5 6 7

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