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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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PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cut Riska Jafira; Sri Elviani; Yusrita .; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019. The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.

PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), DAN TOTAL ASSET TURNOVER(TATO) TERHADAP PERTUMBUHAN LABA PADAPERUSAHAANSUB SEKTOR MAKANAN DANMINUMAN YANG TERCATAT DIBEI PERIODE 2012-2016 Nicia Lestari; Jesselin Chandra; Venessa ,; Darwin .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Food and beverage companies are sub sectors of the consumer goods industry. From year to year the number of population in the country of Indonesia is increasing and as the increase will be greater also the level of public consumption. This research aims to determine the influence of current ratio, debt to equity ratio, return on asset, and total asset turnover on the growth of the food and beverage sub-sector company recorded in IDX period 2012-2016. This research uses secondary data with a method of documentation analysis which is the company's annual financial report from 2012-2016. The approach used in research is a quantitative approach with purposive sampling methods. Out of a total of 16 companies, only 12 companies meet the criteria to be sampled. The data analysis technique used is multiple linear regression. The results showed that a partial current ratio and debt to equity ratio were negatively and insignificant in profit growth, and the total asset turnover was positively and significantly influential on profit growth while Return on asset has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, return on asset, and total asset turnover have significant effect on the growth of profit in the food and beverage sub-sector company recorded in IDX period 2012-2016.

PENGARUH KEMAMPUAN DIRI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPILKABUPATEN ACEH BARAT Sayid Priyakesuma; Naswan Efendi; Syarmadan Simamora; Riswan Halim Batubara; Rahmad Perdana Harianja
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 self ability on performance. What is influence of organizational commitment on performance. What is influence of organization culture on performance. What is influence of self ability, organizational commitment and organization culture on performance. The research of purposes is for know and analysis influence of self ability on performance. For know and analysis influence of organizational commitment on performance. For know and analysis influence of organization culture on performance. For know and analysis influence of self ability, organizational commitment and organization culture on performance. Samples in the research amount to 32 employees people. Data analyze technique in the research using descriptive analyze and regression analize. The results of this research explain of self ability variable effect significant and positive on performance. Organizational commitment variable effect significant and positive on performance. Organization culture variable effect significant and positive on performance. Self ability, organization commitment and organization culture variable effect significant and positive on performance.

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT REPORT LAG Debbi Chyntia Ovami; Reza Hanafi Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research purpose is to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, and independent commissioners) and size to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that managerial ownership, institutional ownership,independent commissioners and size had a negative and significant impact on audit report lag. Simultaneously, corporate governance had been measured by managerial ownership, institutional ownership, independent commissioners, and size has significant impact on audit report lag on real estate and property companies in Indonesia.

PENGARUH INKLUSI DAN LITERASI KEUANGAN SYARIAH TERHADAP PENINGKATAN JUMLAH MAHASISWA PERBANKAN SYARIAH DI KOTA BINJAI Raja Sakti Putra Harahap; Shantika Dewi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Knowledge of Islamic finance is growing as human needs are increasingly complex. This ability is related to personal intelligence to be effective for the realization of social welfare, which we cannot avoid, for example in determining future decisions related to short-term or long-term decisions indirectly. The purpose of this study was to determine the effect of inclusion and Islamic financial literacy on the increase in the number of Islamic banking students at STAI Al-Ishlahiyah Binjai. This research was conducted at STAI Al Ishlahiyah Binjai. The population in this study were 1373 students of Islamic banking at STAI Al-Ishlahiyah Binjai and a total sample of 93 respondents. The results obtained: 1) There is an effect of inclusion on the increase in the number of Islamic banking students (p = 0.000); 2) There is an effect of Islamic financial literacy on the increase in the number of Islamic banking students (p = 0.036); 3) There is an effect of inclusion and Islamic financial literacy on the increase in the number of Islamic banking students (p = 0,000). This proves that simultaneous inclusion, namely student financial access and Islamic financial literacy, namely understanding of Islamic finance affects the increasing number of Islamic banking students.

ANALISIS MODAL KERJA DAN LIKUIDITAS UNTUK MENINGKATKAN PROFITABILITAS PADA PT KARYA MURNI PERKASA MEDAN Ilham Sonata; Seri Ramadhani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine working capital turnover and liquidity on profitability in 2018-2019 at PT. Karya Murni Perkasa Medan. The type of data used is secondary data, the data has been processed and obtained from sources that have been documented in the company including financial statements for 2018 and 2016 as well as company history and the data analysis technique used is by using descriptive methods, namely methods using data compiled, interpreted and analyzed so as to provide a clear and complete picture for solving the problems encountered. Based on the financial statements in the form of a statement of financial position and income statement, analyzed using financial ratios. Based on the results of research and discussion, it can be concluded that Working Capital as a whole can be said to be less good, because Working Capital Turnover has decreased from 2018-2019. Liquidity, measured by using the current ratio, quick ratio and cash ratio shows that the company's condition is in good condition, but when compared to the industry average standard, the liquidity ratio in 2018-2019 is declared not good because it is below the average. Financial performance PT. Karya Murni Perkasa in terms of profitability shows the company's financial condition, it is known that net profit margin, return on assets and return on equity have the same ratio level, namely a decrease in each ratio in 2018-2019 and when compared to the industry average standard, each ratio in 2018-2019 is not good because it is still below the average.

ANALISIS CAPITAL BUDGETING DALAM MENINGKATKAN KEPUTUSAN INVESTASI PADA PT. SAMUDERA INDONESIA Heny Triastuti Kurnia Ningsih; Sonia Fara Diba
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to analyze whether capital budgeting plays the role to improve investment decisions in the PT. Samudera Indonesia. The instrument used for data collection in this research is document of the company in spanning 2011-2016 and process of analyzing involves capital costs data. The results show that the effect of capital budgeting does not play the role to increase the value of the investment decision in 2014 and 2016, while in 2012, 2013 and 2015 value of DER is contributed to increase the investment decisions. Some factors that might influence the level of investment decisions are sales stability, asset structure, funding structure, profitability, taxes, controlling, management attitude, lender attitude, and rating appraisal agency, market condition, internal condition of company and financial flexibility.

PENGARUH DISIPLIN DAN KEPUASAN KERJA TERHADAP MOTIVASI KERJA DAN DAMPAKNYA TERHADAP KINERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH Dedi Kurnia
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 dicipline on work motivation. Influence of job satisfaction on work motivation. Influence of dicipline on performance. Influence of job satisfaction on performance. Influence of work motivation on performance.The purpose of this research is for know influence and analize of dicipline on work motivation. For know influence and analize of job satisfaction on work motivation. For know influence and analize of dicipline on performance. For know influence and analize of job satisfaction on performance. For know influence and analize of work motivation on performance. The sample in this research is 88 employees, with data analysis technique used is multiple linear regression analyze. The results of this research explain that dicipline effect has a positive and significant on work motivation. Job satisfaction effect has a positive and significant on work motivation. Dicipline effect has a positive and significant on performance. Job satisfaction effect has a positive and significant on performance. Work motivation effect has a positive and significant on performance

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DESA DAN KUALITAS APARATUR DESA TERHADAP KINERJA KEUANGAN DESA KECAMATAN PULAU RAKYAT KABUPATEN ASAHAN Nuri Jelita Sinaga; Syofyan .; Mas`ut .; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The government accounting system is a systematic series of procedures, operators, equipment, and other elements to realize the accounting function from transaction analysis to financial reporting within government organizations. Quality is defined as the whole of a product, person and process or system that can meet expectations (expectations) or meet the desired satisfaction. Quality human resources are supported by educational backgrounds, often attend education and training and have experience in finance. The performance of village financial management determines whether or not village goals are achieved. Poor financial management performance which is characterized by inconsistent and standardized recording and reporting can make the process of evaluating the use of funds difficult to do. About village financial management implies the importance of applying the principles of transparency, accountability, participatory in the preparation of village finances. Village financial system. In addition to the need for adequate competence and understanding of accounting from each individual, adequate supervision is also needed in managing the village financial system. The management of village finances is still lacking in supervision and lack of tightening of the use of the budget. This study aims to determine the village financial accounting system and the quality of the village apparatus on village financial performance in Pulau Rakyat Subdistrict, Asahan Regency and find out whether the village financial accounting system and the quality of the village apparatus on village financial performance are in accordance with the theory and techniques of the accounting system carried out in this study. by distributing questionnaires.

PENGARUH PENJUALAN, BIAYA OPERASIONAL, TOTAL HUTANG, PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014 - 2017 Jholant Bringg Luck Amelia Br. Sinaga; Murni Sihotang; Okta via; Jessica Desiani; Hen dry
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are one of the developing companies in Indonesia. This study aims to determine the effect of sales, operational costs, total debt and inventory turnover on profits in manufacturing companies in 2014-2017. The sample used in this study was 27 samples in a period of 4 years so that 108 sample units of manufacturing companies were listed on the Indonesia Stock Exchange in 2014-2017. The data obtained is secondary data using the documentation method. Based on the results of testing F sales test hypotheses, operational costs, total debt and inventory turnover simultaneously affect earnings because the value of Fcount Ftable is 67.701 3.28. From the results of the t test, sales and operating costs have a positive effect on earnings because the value of tcount 6.051 t table 1.983 so that tcount t table for sales and tcount 2.255 t table 1.983 for operational costs. Whereas, total debt and inventory turnover negatively affect earnings because the value of tcount -1.836 ttable 1.983 for total debt and tcount 1.916 ttable 1.983 for inventory turnover.

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Sri Elviani

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+628116189366

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Jl. SM Raja Teladan Medan

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Sumatera utara

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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