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<![CDATA[PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN PERIODE 2018-2021 ]]>
<![CDATA[Widodo, Andre Setya]]>;
<![CDATA[Annisa, Annisa]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1594
<![CDATA[This study aims to determine the effect of firm size leverage variable on audit delay. Leverage in this study is proxied by DER (debt to equity ratio) and the size of the company's natural asset logarithm, and audit delay is calculated from the audit report date minus the financial statement book closing date. The population in this study were mining companies for the 2018-2021 period, then 14 companies were selected as a sample. The analytical method used in this study is the panel data regression method using EVIews 9. The results of this study prove that the debt to equity ratio has a positive effect on audit delay and firm size has a positive effect on audit delay. ]]>
<![CDATA[PENGARUH MOTIVASI KERJA DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN PADA PT. PELINDO (PERSERO) CABANG SIBOLGA ]]>
<![CDATA[Tanjung, Vebri Yanti]]>;
<![CDATA[Simatupang, Sahat]]>;
<![CDATA[Simamora, Fauziah Nur]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1603
<![CDATA[This study aims to determine whether or not there is an influence of Work Motivation and Self Efficacy on Employee Performance at PT. Pelindo (Persero) Sibolga Branch. The hypothesis put forward is that there is an influence of work motivation and self-efficacy on employee performance at PT. Pelindo (Persero) Sibolga Branch. The author uses 46 respondents as a sample taken from 46 populations using the Sugiyono formula. The results of the study indicate that there is a positive relationship between work motivation and self-efficacy on employee performance at PT. Pelindo (Persero) Sibolga Branch and its correlation coefficient is 0.419, so when interpreted on a value scale it can be categorized as moderate. While the coefficient of determination is known that Work Motivation and Self Efficacy only contribute 33.3% to Employee Performance at PT. Pelindo (Persero) Sibolga Branch and the remaining 66.7% is influenced by other factors not examined. Regression equation obtained Y = 15.032 + 0.22X1 + 0.45X2 which shows that if you add one unit of variables X1 and X2 (Work Motivation and Self Efficacy) or a certain value, the variable Y (Employee Performance) will increase by the regression coefficient of 0.22 and 0. 45. Based on the results of hypothesis testing conducted by Employee Performance by comparing the t-count value of Work Motivation and t-table, it is found that the t-count value is smaller than t-table, namely 1.748 <2.016, Self- Efficacy and t-table, it is found that the t-count value is greater than t-table, namely 3.188 <2.016 and a significance value of 0.000 below α 5%. Because t count is greater than t table, there is an influence of Work Motivation and Self Efficacy on Employee Performance at PT. Pelindo (Persero) Sibolga Branch and the hypothesis proposed is accepted.]]>
<![CDATA[PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA CV. GRAHA MINERAL SIBOLGA ]]>
<![CDATA[Hasibuan, Nur Kholisa]]>;
<![CDATA[Pohan, Safriadi]]>;
<![CDATA[Panggabean, Yusi Tri Utari]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1606
<![CDATA[This study aims to examine the effect of capital structure/DER (X) on CV.Graha Mineral Sibolga. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis explained the use of the results of several linear sub-data analyzes regarding the quick ratio (lancer ratio) to financial performance/ROA (Y). The results showed that there was a positive relationship between the quick ratio and return on equity at CV.Graha Mineral Sibolga of 0.898, so when interpreted on a value scale it can be categorized as very strong. The regression equation obtained Y = 1.112 + 0.646 X which shows the effect of capital structure/DER on financial performance at CV. Graha Mineral Sibolga. The t test shows that the hypothesis proposed is rejected (not significant), where t count is -3.536 > 2.07387, which means that financial performance/ROA is not necessarily reduced by the regression coefficient/slop (-0.646) if the capital structure/DER variable is added one unit. While the coefficient of determination is known that the capital structure/DER only plays a role of 80.6% of the financial performance of CV. Graha Mineral Sibolga and the remaining 19.4% is influenced by other factors not included in the model.]]>
<![CDATA[PENGARUH BIAYA PRODUKSI DAN HARGA JUAL TERHADAP PENDAPATAN PETANI JAGUNG DESA SEI TOLANG KABUPATEN PASAMAN MENURUT PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Alfia, Nidaan]]>;
<![CDATA[Taufiq, Muhammad]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1680
<![CDATA[Perkembangan zaman menghadirkan banyak inovasi dan kemudahan guna membantu aktivitas produksi para petani, salah satu contohnya ialah adanya kelompok atau individu yang menyediakan layanan kerjasama layaknya peminjam modal dan penerima modal. Proses seperti itu banyak dilakukan oleh petani dan pemilik modal, sehingga terkadang terjadi ketidakjelasan dan kerugian yang juga diterima oleh petani. Oleh karena banyaknya permasalahan yang terjadi dipicu oleh faktor biaya atau modal yang digunakan petani cukup tinggi dan harga jual yang tidak menentu sehingga kedua faktor tersebut secara tidak langsung akan mempengaruhi pendapatan petani. Hasil penelitian dari 34 responden menggunakan uji statistik analisis regresi berganda menunjukkan terdapat beberapa temuan yaitu biaya produksi dan harga jual berpengaruh secara signifikan dan simultan terhadap pendapatan petani dengan nilai signifikansi (Sig.) sebesar 0,001 dan nilai (F) 8,475. Pengaruh atau kontribusi yang ditimbulkan adalah 35,3%, ketentuan lain juga menjelaskan bahwa jika signifikansi Cronbach Alpha < 0,05 maka terdapat pengaruh secara positif dan signifikan antara variabel independent biaya produksi (X1) dan harga jual (X2) terhadap variabel dependent pendapatan petani jagung (Y) Desa Sei Tolang dengan kata lain Ha diterima sedangkan H0 ditolak. Angka kontribusi tersebut akan memberikan manfaat kepada petani guna meningkatkan pendapatannya.]]>
<![CDATA[EFEKTIFITAS PEMBIAYAAN MUDHARABAH BAGI PELAKU UMKM PASCA PANDEMI COVID 19: Studi Kasus : Kota Payakumbuh ]]>
<![CDATA[Putri, Febrina Adita]]>;
<![CDATA[Taufiq, Muhammad]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1686
<![CDATA[Pandemi Covid-19 sangat berbahaya bagi semua elemen masyarakat di dunia, tidak hanya berbahaya bagi kesehatan tapi juga untuk masalah perekonomian masyarakat. Kalangan masyarakat dan perusahaan di suatu negara sedang berlomba-lomba untuk memulihkan ekonomi negaranya masing-masing.Penelitian ini bertujuan untuk mengetahui seberapa efektif pembiayaan mudharabah bagi pelaku UMKM dalam upaya pemulihan ekonomi akibat pandemi Covid-19 di kota Payakumbuh. Penelitian ini menggunakan metode kuantitatif. Data penelitian ini dikumpulkan dari data primer dan hasil penelitian ini adalah untuk mengetahui bagaimana pembiayaan mudharabah terhadap umkm pasca pandemi covid 19 di Kota Payakumbuh. Dari hasil penelitian ini ditemukan variabel X berpengaruh terhadap Y secara parsial dapat dibuktikan dengan hasil uji t dimana dengan jumlah n = 30, df= 30-2 = 28 dan signifikasi 5%, menggunakan tabel t diperoleh nilai t tabel sebesar 2,441 sehingga dapat diketahui bahwa t hitung > t tabel yang berdasarkan kriteria apabila t hitung > t tabel maka Ha diterima dan H0 ditolak.Maka dapat disimpulkan bahwa Pembiayaan Mudharabah berpengaruh signifikan terhadap UMKM di Kota Payakumbuh.]]>
<![CDATA[URGENSI TRANSFORMASI DIGITALISASI PERBANKAN SYARIAH SECARA MASIF DALAM KERANGKA MAQASHID SYARIAH ]]>
<![CDATA[Anggreni, Melisa]]>;
<![CDATA[Taufiq, Muhammad]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v2i3.1691
<![CDATA[The growth of the sharia bank business has been predicted to exceed the growth of the national banking sector as disclosed by the Chief Economist of PT Bank Syariah Indonesia Tbk (BSI) Banjaran Surya Indrastomo in the BSI Sharia Outlook 2023. However, the increase in Third Party Funds (DPK) was 11.46% YoY or higher than the national banking DPK projection of 9.6% YoY does not automatically increase the overall interest of sharia banking customers in choosing sharia banking services compared to conventional banking services. We can see this from the data on the number of placements of government funds, both BUMN, BUMD & Public Service Agencies (BLU), including the UIN Sjech M. Djamil Dajmbek Bukittinggi work unit, which are more in conventional banks than Islamic banks. Data on users of Islamic bank services and conventional banks at UIN Sjech M. Djamil Djambek Bukittinggi also have more conventional bank service users than Islamic banks with a ratio of 60% to 40%, based on data from 252 employees of the State Civil Apparatus of UIN Bukittinggi, only 106 service users. Islamic banks that place payroll or salary funds in Islamic banks and the rest use conventional banks. This phenomenon is the basis for the analysis in this study where from interview surveys with some employees of the State Civil Apparatus of UIN Bukittinggi where Islamic bank digital banking is one of the indicators driving interest in using Islamic bank services. Qualified digital banking is a must and must be able to accommodate the interests of Islamic banking services to achieve the goal of benefit within the framework of Maqashid Syariah (Dharuriyyah, Hajiyat and Tahsiniyat). The division of dharuriyyah is categorized into 5 basics, namely 1) Religion, 2) Soul, 3) Heredity, 4) Intellect and 5) Wealth. This research method uses a qualitative research study with a literature review approach. The results of the study show that digital transformation in an inclusive manner is an urgency that cannot be postponed anymore and must be carried out massively by increasing the capacity of Islamic banking capital in the IT sector of Islamic banking.]]>
<![CDATA[ANALISIS KEEFEKTIFAN KOMUNIKASI PADA BAGIAN UMUM PT X ]]>
<![CDATA[Hanif, Muhammad Abdul]]>;
<![CDATA[Wolor, Christian Wiradendi]]>;
<![CDATA[Marsofiyati, Marsofiyati]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1961
<![CDATA[This research was conducted at the General Section of PT X when working employees interacted between one employee and another. Communication is also carried out by employees with superiors either verbally or non-verbally. Exchange of ideas or discussions is also carried out by employees as an exchange of communication to obtain clear information. For this reason, it is necessary to understand the effectiveness of communication and how good communication between employees and superiors is applied by the company. The findings that occur are new employees who do not understand the procedures and work systematics on their part. Communication is a mandatory condition for the creation of a social interaction. With the delivery of effective communication, it is also expected to be effective and minimize errors in work]]>
<![CDATA[SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU BANGUNAN BERBASIS WEB ]]>
<![CDATA[Koerniawan, Iwan]]>;
<![CDATA[Kholil, Alauddin Muhammad]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i1.1970
<![CDATA[PT. Bintang Mataram Sejahtera Semarang is a company engaged in the field of housing construction contractors. In carrying out its business, the company has a project warehouse near the project that is being worked on for storage of materials while working on the project, the project warehouse is located to move according to the project being worked on. The problem faced is that the recording of material inventory is still done manually using the goods control stock card then after it is recorded it is entered into Microsoft Excel, this causes a long time for recording material data stocks because you have to open the parts one by one or sheet per sheet beforehand to make reports. and can hinder reporting to company leaders.This study aims to produce a system that can speed up the process of recording inventory of building material stock in the construction project warehouse, and can generate various material inventory reports that can control the availability of material inventory in the project warehouse. The method used is the Perpetual Inventory System, namely material management is carried out by controlling the stock of material inventory directly per period continuously updating the stock every time material comes in and material goes out. A web-based building material inventory information system with the PHP programming language and supported by MySQL database storage is urgently needed to assist administration, foremen and project leaders to speed up various material inventory control reports that are fast, accurate and thorough and can improve officer performance in presenting report.]]>
<![CDATA[PENGARUH STRES KERJA DAN BEBAN KERJA KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PLN TARAKAN MITRA PT. PLN (PERSERO) ULP WOHA ]]>
<![CDATA[Arisanti, Desi]]>;
<![CDATA[Kusumayadi, Firmansyah]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i2.2141
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh signifikan secara parsial stres kerja terhadap kepuasan kerja karyawan, untuk mengetahui pengaruh signifikan secara parsial beban kerja terhadap kepuasan kerja karyawan, untuk mengetahui pengaruh signifikan secara simultan stress kerja dan beban kerja terhadap kepuasan kerja karyawan pada PT. PLN Tarakan Mitra PT. PLN (Persero) ULP Woha. Populasi dan sampel dalam penelitian ini sebanyak 55 karyawan dengan tekhnik pengambilan sampel total sampling. Tekhnik pengumpulan data meliputi observasi, wawancara, kuesioner, dokumentasi. Tekhnik analisis data mengunakan uji validitas, uji realibilitas, uji regresi linear berganda, uji asumsi klasik, uji koefisien korelasi, koefisien determinasi, uji t dan uji f dengan bantuan spss versi 24 for windows. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan secara parsial stress kerja terhadap kepuasan kerja karyawan, terdapat pengaruh signifikan secara parsial beban kerja terhadap kepuasan kerja karyawan, terdapat pengaruh signifikan secara simultan stress kerja dan beban kerja terhadap kepuasan kerja karyawan pada PT. PLN Tarakan Mitra PT. PLN (Persero) ULP Woha.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM FASHION KOTA SURAKARTA ]]>
<![CDATA[Afifah, Tya Nurul]]>;
<![CDATA[Saharsini, Astuning]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jurima.v3i2.2149
<![CDATA[The purpose of this study was to determine and analyze the effect of education level, business age, accounting knowledge, and accounting training on the use of accounting information in fashion SMEs in Surakarta. This research method uses quantitative methods. In this study, the data obtained was from distributing questionnaires to fashion SMEs in the city of Surakarta. The research sample collection method used the slovin method as many as 75 fashion MSME owners or managers in Surakarta City. The data used in this research is primary data. The analytical method was processed using the SPSS 25 software. The results showed that partially, education level and business age had a positive effect on the use of accounting information on fashion SMEs in Surakarta. The variables of accounting knowledge and accounting training have no effect on the use of information on fashion SMEs in the city of Surakarta.]]>
