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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 PENERBITAN SUKUK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA” Juliana Br. Silaen; Sri Rahayu; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The Effect of Sukuk Issuance on the Financial Performance of Islamic Banking in Indonesia by using the Return On Asset (ROA) ratio to measure the profit of a company from the return on assets and return on equity as measured by Return On Equity (ROE). This study uses a linear regression analysis method where the dependent variables are ROA and ROE, and the independent variable is the issuance of sukuk. The results show that the issuance of sukuk does not have a significant effect on the Return On Assets (ROA) of Islamic commercial banks registered with the OJK. but the issuance of sukuk has a significant effect on the company's Return On Equity (ROE). Islamic general banking that is registered with the Financial Services Authority”.

PENGARUH PENAGIHAN PAJAK AKTIF TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research has a purpose that affects the active tax collection against the delinquency of tax arrears in the field of primary tax service Medan Belawan, partially and simultaneously. Tax arrears are dependent variable and the active tax collection is an independent variable consisting of a letter of reprimand and a forced letter. This research uses a Likert scale in data collection. With a total population of 235 the taxpayers at the Tax Service office Medan Belawan. And the number of samples selected as much as 148 people. Technical analysis of data used in the form of validity test, reliability test, classical assumption test, double linear regression test, hypothesis test and coefficient of determination test.This the result of this study was seen in a partial reprimand letter and the forced letter had an influence on the tax arrears on the primary Tax Service office of Medan Belawan. Simultaneously that the letter of reprimand and forced letter together has a significant influence on the tax arrears in the primary tax servant office of Medan Belawan.

PENGARUH KOMUNIKASI, ETIKA KERJA DAN KEDISIPLINAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI KANTOR CAMAT KECAMATAN SIBOLGA KOTA Ittoki Josua Pakpahan; Rudi Herwin; Imelda Susanti; Emmy Fauziah Marpaung; Novita Rizki Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research aims to determine and analyze : 1) the effect of communication on the productivity employees of the Kantor Camat Sibolga Kota; 2) the effect of work ethics on the productivity employees of the Kantor Camat Sibolga Kota employees; 3) the influence of discipline on the productivity employee of the Kantor Camat Sibolga Kota; and 4) the effect of communication, work ethics and discipline on the productivity employees of the Kantor Camat Sibolga Kota. This type of research is associative research, with a sample of 56 people. The results showed : 1) communication had a positive and significant effect on the productivity employee of the Kantor Camat Sibolga Kota; 2) Work ethics have a positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees; 3) Discipline has a positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees; 4) Simultaneous communication, work ethics and discipline have positive and significant effect on the productivity employees of the Kantor Camat Sibolga Kota employees. Productivity employees can be influenced by communication, work ethics and discipline by 61.8%. While the remaining 38.2% is influenced by other variables not examined in this research.

AKUNTABILITAS DAN TRANSPARANSI DALAM MENINGKATKAN KUALITAS SISTEM MANAJEMEN KEUANGAN MASJID DI KOTA MEDAN Julkarnain Julkarnain
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The mosque is a non-profit organization and donated from various sources such as zakat, infak, and wakf donations. In regard to financial statement, this organization might use standard accountance system as widely lnown as Financial Report Standard or called Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109. The system is stressing on transparency and accountability. It is interesting therefore, to study more regarding both accountability and transparency of financial system which is applied in the mosque organizations located in the Medan City. This case study involved 5 mosques in the area of Medan City were; Masjid Raya Al-Mashun mosque, Ikhlasiyah Mosque, Jami 'Al-Munawarrah Mosque (at Islamic University of North Sumatera), Silaturrahim Mosque and Ismail Mosque. This study consisted of three variables; accountability and transparency as independent variables and financial management of the mosque as dependent variable. The questionnaire was employed for data collection and distrusted to 34 respondents around the five mosques as the research subjects.The results shows that the influence of accountability and transparency of financial report to the mosque financial management in Medan City was simulatneousely significant. The statistical analysis involved f test with coefficient of determination and the result show 83,7% while the rest of 16,3% are other factors not examined by the author.

PENGARUH BUDAYA ORGANISASI, SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA (SMK3) DAN SISTEM MANAJEMEN MUTU ISO 9001 TERHADAP KINERJA KARYAWAN PADA PT. PACIFIC MEDAN INDUSTRI Eviyanti Tarigan
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The core of this study is how the effect of organizational culture, SMK3 and ISO 9001 to the employee's performance in Pacific Medan Industry Company. Purpose of the study is to know and analyse the effect of organizational culture SMK3, quality management system ISO 9001 to the employee's performance in Pacific Medan Industry Company. This research using quantitative approach is done by collecting numeral data. That numeral data is then processed and analysed to get scientific information behind those numbers. Data that used in this research were gotten from the questionnaire results to 90 respondents as the tool to collect data. This research data use survey methods with data analysis techniques using simple linear regression and correlation people to know correlation between variable x to variable y and also doing hypothesis test to know the effect of each variable. Result of the research show that organizational culture as variable X1 gives positive and significant effect to employee's performance in Pacific Medan Industry Company with regression coefficient value 0,315 or 31,5%. SMK3 as variable X2 gives positive and significant effect to employee's performance in Pacific Medan Industry Company with regression coefficient value 0,238 or 23,8%. Variable X3 ISO 9001 gives positive and significant effect to employee's performance in Pacific Medan Industry Company with regression coefficient value 0,601 or 60,1%. Organizational culture X1, SMK3 X2 and ISO 9001 X3 give significant effect to employee's performance variable y in Pacific Medan Industry Company. Determination coefficient value 0,421 which means that employee's performance changing able to be explained by change in organizational culture variable X1, SMK3 X2 and ISO 9001 X3 are 42,1%.

PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Awaluddin .; Shofwan Andri; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to prove the relationship between return on assets and economic value added with stock returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange, from 2017 to 2019. Sampling was carried out by purposive sampling, and there were 6 companies used as samples. as research samples from 10 companies. The source of data in this study is secondary data obtained from the Indonesia Stock Exchange. Data were analyzed using multiple linear regression. The results of this study provide evidence that individually, return on assets has a positive and significant effect on stock returns, and economic value added does not have a significant effect on stock returns. Meanwhile, simultaneously return on assets and economic value added have a positive and significant effect on stock returns.

PENGARUH INFORMASI LABA, TOTAL ARUS KAS DAN KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Mas’ut Mas’ut; Nurhasanah Sijabat
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

This research aims to determine the influence of the accounting income, total cash flow and cash flow components that cash flow operating activities, investing and financing influence the stock price at the Wholesale sector trading companies listed on the Indonesia Stock Exchange in 2011-2015 partially and simultaneously. The independent variables were examined in this study is the accounting profit, total cash flow, cash flow operating activities, investing activities and cash flows aks current funding activities. Sampling was done by purposive sampling. Test equipment research use multiple linear regression model. Conclusions from the study were simultaneously or partially in this study showed no effect of the independent variable on the dependent variable. The result of determination shows that the variable accounting profit, total cash flow and cash flow component of cash flows from operating, investing and financing only able to explain the share price by 1.6% while the rest is influenced by other variables that are not discussed in this study.

PERBANDINGAN SISTEM EKONOMI ISLAM DENGAN SISTEM EKONOMI KAPITALIS DAN SOSIALIS Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The capitalist economic system is a system of economic organization that is characterized by private property rights to the tools of production and distribution and utilization to achieve a profit in a very comparative condition. This capitalism is the result of Adam Smith's thought, Adam Smith is a classical sect figure where the world's economic experts assess that the classical sect's thinking is the basis of a capitalist economic system. Doctrines taught by the theory of economic system capitalist, namely about the value of goods and services, the price structure, ie the price in the production area, the price in determining the consumption and price in the method of determining production. The rationale of Adam Smith's theory was able to endure until the economic depressi of 1929. At that time J. M Keyness performed and succeeded in expressing a theory that new and improved economic system can be built, Keynesian thought requires the presence of government intervention in determining economic policy, this is the beginning of the fall of the capitalist economic system. Because the economic crisis has always occurred throughout history, it is necessary an alternative economic theory. The Dicita-citakan economic theory is an economic system that is able to create justice and shared welfare, accompanied by the concept of the blessing of the world and the hereafter. This is the theory of Islamic economics that will bring justice and complete prosperity. Islamic economics is regarded as a way out to address contemporary economic issues. The source of the idea of Islamic economic system is aqidah and Islamic ideology which is the foundation of the Quranic massage and as-Sunnah. With this foundation the Islamic economy is distinctive, unique and distinct from the capitalist economic system or socialist/Communist economic system. In the capitalist economic system, economic activity is conducted solely because of the benefits and material factors, so as not to pay attention to the interests of the crowd. There is also no guarantee the perfection of this economic system even brings disaster that afflict the people. The Islamic economic system is an independent economic system and apart from other economic systems. As for the difference of Islamic economic system with other economic systems is as revealed by Suroso Imam Zadjuli in Achmad Ramzy Tadjoeddin, namely that the principle of Islamic economics is the application of basic efficiency dam benefits while preserving the natural environment. And the motive of Islamic economics is to seek good luck in the world and in the hereafter as the FIL with the path of worship in a broad sense. Islam recognizes the welfare of the individual and the social welfare of the community that complements one another instead of competing against each other, as applicable in the capitalist and socialist economic system.

PENGARUH MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Desi Permata Sari; Zufrizal Harahap; Farida Khairani Lubis; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of market value added,and profitability ratios, on firm value partially and simultaneously in building construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 56 companies and the samples in this study were 19 manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years to 57. This study uses secondary data. The data collected is data from manufacturing sector companies listed on the Indonesia Stock Exchange.Data analysis using multiple linear regression. The results showed that market value added had a positive dan significant effect on price to book value, return on equity had a positive and significant effect on price to book value and jointly the market value added and return on equity variables had a positive and significant effect on price to book value.”

PENGARUH TINGKAT PEMAHAMAN DAN MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL PROFESI CHARTERED ACCOUNTANT (CA) PADA UNIVERSITAS ISLAM SWASTA DI KOTA MEDAN Sayyidatun Nisa
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to examine and analyze the influence of the level of understanding of Chartered Accountant (CA), motivation to obtain a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) on the interest of students to take up the profession Chartered Accountant (CA) at Private Islamic Universities in Medan City. This research uses the associative quantitative research. This study uses primary data where data is collected using a questionnaire. This research was conducted on the seventh semester students of class 2015 at the Private Islamic University in Medan City with a population of 747 students and a sample of 261 respondents. Data analysis techniques in this study used descriptive statistics, classic assumption tests, multiple linear regression analysis, hypothesis testing and coeficient of determination tests. The results of the analysis show that the level of understanding of Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. Motivation to get a Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The attitude about Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The results of the analysis prove that simultaneously the Level of Understanding of Chartered Accountant (CA), motivation to get a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) influence the interest of students to take the chartered accountant profession.

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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

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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