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JRAM (Jurnal Riset Akuntansi Multiparadigma)

JRAM
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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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PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA Natasya Bella Safira Marpaung; Sri Elviani; Zulkifli Siregar; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESI TERHADAP PERILAKU AUDITOR PADA SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN Mas ut; Zahidun Safaruddin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to determine the interaction of locus of control personality variables and professi commitment to auditor behavior in an audit conflict situation that is the auditor's ability to survive or justify client pressure. This study uses primary data that is data taken directly from respondents with a questionnaire technique to 65 auditors from several public accounting firms in the city of Medan. Data were analyzed using multiple linear regression. The results of this study stated that partially the locus of control variable had no effect and was not significant to the auditor's behavior in an audit conflict situation, the variable of professi commitment had a negative and significant effect on the auditor's behavior variable in an audit conflict situation, and the locus of control and professi commitment had an effect simultaneous of the auditor's behavior in an audit conflict situation.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN Hari Cahyo; Henny Tri Astuti Kurnia Ningsih; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%

GOOD UNIVERSITY GOVERNANCE UNTUK MENINGKATKAN EXCELLENT SERVICE DAN KEPERCAYAAN MAHASISWA AKUNTANSI (Studi Kasus Mahasiswa Program Studi Akuntansi UISU dan UMN) Zenni Riana; Ulva Ayuningtias Tarigan
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research was conducted at Accounting Students at the Islamic University of North Sumatra and Accounting Students at the Muslim University of Nusantara Al-Washliyah. The purpose of this study was to analyze the effect of Good University Governance to Improve the Excellent Service and Trust of Accounting Students (Case Study of Accounting Study Students at UISU and UMN). Research data obtained from questionnaires containing independent variables and dependent variables that have been distributed to stambuk 2016 accounting students as respondents in this study.The population in this study were stambuk 2016 Accounting Students, amounting to 266 respondents consisting of Accounting Students from the Islamic University of North Sumatra Meda and Muslim University Nusantara Al-Washliyah Medan. The sample collection technique uses a method using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trends, Validity Test, Reliability Test, Normality Test, Linearity Test, Heteroscedasticity Test, Simple Linear Regression Test, and t Test.The type of research used is Descriptive Analysis Technique using software or application spss version 20. The results of the study are: 1) Good university governance has a positive and significant effect on excellent service. 2) Good university governance has a positive and significant effect on trust.

PENGARUH PROFESIONALISME, KARAKTERISTIK PEKERJAAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI DI DINAS SOSIAL KABUPATEN LABUHANBATU UTARA Andri Junasri Tanjung; Muhammad Ali Imran; Winda Santi Dalimunthe; Sarifah Hanum Lubis; Ucok Syahputra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research is to analyze, the influence of professionalism on the performance of employees in the Social Service Of North Labuhanbatu Regency, the influence of work characteristics on the performance of employees in the Social Service of North Labuhanbatu Regency, the influence of organizational commitment to the performance of employees in the Social Service of North Labuhanbatu Regency and the influence of professionalism, characteristics of work and organizational commitment to the performance of employees in the Social Service of North Labuhanbatu Regency. Sampling techniques in this study is total sampling, namely all employees in the Social Service Of North Labuhanbatu Regency of 42 people. Analysis techniques used are descriptive analysis methods and multiple linear regression analysis, Variable Research Results professionalism, characteristic work and organizational commitment simultaneously have a significant effect on the performance of employees in working in the Social Service North Labuhanbatu Regency, Variable professionalism partially no significant influence on the performance of employees in the Social Service North Labuhanbatu Regency, variable characterisstic work partially no significant influence on the performance of employees in the Social Service North Labuhanbatu Regency , the organizational commitment variable is partially there is a significant influence on the performance of employees in the Social Service North Labuhanbatu Regency. Professionalism, job characteristics and organizational commitment were able to explain the effect on employee performance by 61.4%, while the remaining 39.6% were explained by other variables not studied in this study.

PENGARUH BAGI HASIL DEPOSITO MUDHARABAH, SUKU BUNGA BERJANGKA BANK INDONESIA DAN INFLASI TERHADAP JUMLAH DEPOSITO MUDHARABAH PT. BANK NEGARA INDONESIA (BNI) SYARIAH Sri Rahayu; Rahmadani Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The development of sharia banking is driven by the existence of some communities to perform banking transactions or economic activities in general. This kind of bank is in line with the values and principles of sharia, especially free from usury, as well as the superiority of operational systems and its products which are stressing on the importance of morality, justice and transparency in the operational activities. Mudharabah deposit is one form of Islamic banking financing product which is a fund investment based on mudharabah contract or other contracts that are not contradictory to sharia principles. The withdrawal can only be done at certain time based on contract between sharia bank depositors or Syariah Business Unit. The purpose of this research is to analyze the effect of profit sharing rate on mudharabah deposit, 1 month Bank Indonesia interest rate, and inflation to mudharabah deposit amount. This research was conducted at BNI Syariah. The research method used associative approach while the technique of data analysis using multiple linear regression analysis. The result of analysis shows that simultaneously variable of profit sharing amount of mudharabah deposit, interest rate of Bank Indonesia 1 month, and inflation have significant effect to mudharabah deposit amount. However, partially, only the profit sharing rate of mudharabah and inflation has significant effect on the number of mudharabah deposits. This is because of the customers motive in placing their funds in shariah banks are still influenced by the profit orientation.

PENGARUH SERTIFIKASI GURU, PROFESSIONAL DAN MOTIVASI KERJA TERHADAP KINERJA GURU DISEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 1 PEUREULAK DAN SEKOLAH MENENGAH KEJURUAN (SMK) NEGERI 2 PEUREULAK KABUPATEN ACEH TIMUR M. Daud
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Meeting these demands requires a variety of learning competencies. Y = 14,689 + 0.309X1 + -0.92X2 + 0.482X3. The performance value of State Vocational High School 1 Peureulak District Teacher in East Aceh 2019 is 14,689, in which the value of the certification, professionalism and motivation variables is ignored. The equation above explains that the regression coefficient X1 (certification) has a positive value of 0.309, this shows that the certification variable has a positive influence on the performance of the State Vocational High School 1 Peureulak 1 East Aceh District Teacher 2019. If teacher certification increases 1% , then the teacher's performance will increase by 3.09. Regression coefficient X2 (professionalism) also has a positive value of 0.92, this shows that the variable has a positive influence on the performance of Teachers of Public Vocational High School (SMK) 1 Peureulak, East Aceh District. professionalism increased by 1%, the teacher's performance did not increase as seen results n-9.2 this is caused by the professionalism carried out by the teacher not related to the level of professionalism of the teacher while at school because there are still many certified teachers who have not yet run the process teaching and learning professionally this is in line with research found.

PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP DIVIDEND PAYOUT PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI PERIODE 2015 - 2019 Ronaldo .; Sri Elviani; Syamsul Efendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the relationship between free cash flow, debt policy and company growth with dividend payout. The type of research data used is a quantitative approach. Determination of the sample that can be used is purposive sampling technique, and there are 10 companies in the agricultural sector that become the research sample from 25 companies as a whole. The analytical technique used is multiple linear regression. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial reporting data, from 2015 to 2019. The results of this study state that individually the company's growth has a negative effect on dividend payout, then free cash flow and debt policies do not have influence with dividend payout. Meanwhile, simultaneously free cash flow, debt policy and company growth have no effect on dividend payout.

STATISTICAL PROCESS CONTROL SEBAGAI ALAT PENGAWASAN HARGA POKOK PENJUALAN CRUDE PALM OIL PERUSAHAAN PERKEBUNAN KELAPA SAWIT Shofwan Andri; Tri Kartika Yudha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Statistical Process Control (SPC) is the use of statistical methods to improve a production process in measuring production performance so that the process remains statistically controlled. This Statistic is based on the understanding that will never the same production and production costs obtained each year, then the automatic acquisition cost of goods sold will never be the same. Therefore, in this research will focus the Statistical Process Control on the cost of goods sold supervision process which during this time management may not be able to directly supervise the use of cost until the determination of the cost of goods sold. Moreover, the existence of Statistical Process Control will assist management in overseeing the price stable CPO sales stakes and are in statistical control. This research was conducted at PT. Sumber Sawit Makmur which is a private plantation company oriented to the field of oil palm plantation equipped with its management plant. The purpose of this study is to (1) analyze and evaluate how the implementation of Statistical Process Control acts as a supervisory tool on CPO selling price, (2) reexamination of cost of goods sold outside statistical control, (3) to know how to apply Statistical Process Control at the Oil Palm Plantation Company. This research was conducted at Palm Oil Company in Medan City. The method of analyst technique was done by using descriptive method by using Statistical Process Control. Data obtained and collected will be analyzed using Statistical Process Control Methods on Individual X and MR control charts. The results of research showed that the use of statistical control process at PT. Sumber Sawit Makmur to assess behavior on CPO cost of goods sold. The control limits that have been determined on the control chart X are: CL = 5.857, UCL=7.845, LCL= 3.869 and on the MR control chart that is CL=747, UCL=2.441, LCL=0. On the control chart X, CPO/Kg cost of goods sold at PT. Sumber Sawit Makmur is not in statistical control since from the 10 years data there are 3 years not in statistical control. Those are in 2005, 2006, and 2014. CPO/Kg cost of goods sold is not in statistical control on account of special causes namely CPO/Kg production and cost of production. Meanwhile on the MR control chart, the CPO/Kg cost of goods sold is in statistical control.

PERANAN PERBANKAN DALAM MENINGKATKAN PEREKONOMIAN INDONESIA H. Bachtiar Simatupang
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Indonesia as a developing country aims to achieve a fair and prosperous society, evenly material and also spiritual. As a country with a goal and strategy, Indonesia is implementing a lot of things to do to improve Indonesia's mature economy along with equitable development spread throughout the archipelago. BUMN is one of the national economy drivers. Banking as one of the State enterprises in implementing its operations is not solely to seek profit, but should support the Government's efforts in enhancing the national economy. It is expressly stated in article 4 of the Republic of Indonesia Law number 7 year 1992 concerning banking mentions: "Indonesia's banking aims to support national development implementation in order to improve equitable, economic growth, and national stability toward the enhancement of many people's welfare.

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Home Page

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Contact Name Sri Elviani

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Editorial Address Jl. SM Raja Teladan Medan

Location Kota medan, Sumatera utara INDONESIA

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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