Jurnal Riset Akuntansi dan Bisnis
JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to: Financial Accounting Manajemen Accounting Tax Accounting the relevant Sector Accounting Science.
Articles
14 Documents
Search results for
, issue
"Vol 21, No 2 (2021): SEPTEMBER"
:
14 Documents
clear
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak ]]>
<![CDATA[Teuku Radhifan Syauqi]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7801
<![CDATA[This research aims to test the influence of service, consultation and supervision by the Account Representative on taxpayer compliance The results of regression tests found that partially the service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance, simultaneously service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance. Furthermore, obtained a correlation coefficient (R) value of 0.587 and an Adjusted R Square value of 0.325 indicates that service, consultation and supervision by the Account Representative has an influence on taxpayer compliance of 32.5% and the remaining 67.5% is explained by other factors not included in the study.]]>
<![CDATA[Analisis PPh Pasal 21 dan Dampak Perubahan PTKP pada PT Pelabuhan Indonesia I (Persero) Medan ]]>
<![CDATA[Destari Nurlaila Damanik]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7870
<![CDATA[This research was conducted to find out the imposition of PTKP (Non-Taxable Income) rates used by the company also aimed to analyze the calculation of Income Tax Article 21 applied to PT. Pelabuhan Indonesia I (Persero) Medan and adjusting it to the Tax Law and Regulations on Income Tax Article 21 latest. This research approach is descriptive research while data collection techniques are carried out with documentation studies. The data analysis technique in this study is a descriptive method that is by collecting data in the form of company records or reports related to employee payrolls, analyzing the calculation of Income Tax Article 21 and adjusting to the Tax Law or Tax Regulations in 2019, concluded the results of the study. The results of research conducted on PT. Pelabuhan Indonesia I (Persero) Medan shows that the calculation of Income Tax Article 21 on the salaries of permanent employees is not in accordance with the Regulation of the Minister of Finance No.101 / PMK.010 / 2019 concerning the adjustment of the amount of Non-Taxable Income.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Medan Barat ]]>
<![CDATA[Desi Triana Munthe]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7838
<![CDATA[This research aims to find out and analyze the effect of tax amnesty on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax amnesty and tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. The analytical technique used in this study is quantitative data analysis, which is testing and analyzing data with calculations of numbers and then drawing conclusions from the test with track analysis techniques but in practice the processing of data research is not processed manually, but uses SPSS statistical software. From the results of this study, tax amnesty variables have a significant effect on the realization of tax revenues. From the results of this study, tax socialization variables have a significant effect on the realization of tax revenues. From the results of this study, tax amnesty variables and tax socialization have a significant effect on the realization of tax revenues.]]>
<![CDATA[Pengaruh Kebijakan Moneter Terhadap Kinerja Bisnis Perbankan Syariah ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Atika Atika]]>;
<![CDATA[Syachrul Wahyudi]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7682
<![CDATA[This paper is a literature review that aims to investigate the effect of monetary policy on the performance of Islamic banking. The methodology used is a review of previous studies both on a local Indonesian scale and on an international scale. The result, it was found that there are two classifications of the researchers views regarding this topic. The most of researchers conclude that monetary policy has negative effects on the performance of Islamic banking, while other conclude that monetary policy has no effect on the performance of Islamic banking. The basic thinking for this different findings can be referred to the classical opinion, that monetary policy is a "black box" that is influenced by the behavior of stakeholders, time lag, and changes in the strategy for formulating monetary policy transmission. Some suggestions found of this research is the claim that there is still a lack of sharia-based liquidity instruments that can be used as a valuable input for the monetary authorities.]]>
<![CDATA[Analisis Determinan Dividen Kas Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bei ]]>
<![CDATA[Edisah Putra Nainggolan]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.6522
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesi tahun 2015 2019. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 6 perusahaan sub sektor otomotif dan komponen yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 30 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa laba bersih berpengaruh signifikan terhadap dividen kas. Arus kas operasi tidak berpengaruh signifikan terhadap dividen kas. Kemudian terdapat pengaruh laba bersih dan arus kas operasi terhadap dividen kas secara simultan]]>
<![CDATA[Pengaruh Motivasi Minat Dan Pengetahuan Mahasiwa Akuntansi Terhadap Memilih Konsentrasi Akuntansi Manajemen ]]>
<![CDATA[Zulia Hanum]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7974
<![CDATA[This study aims to determine: (1) The effect of student interest motivation on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra. (2) the influence of students' knowledge about choosing a concentration in Management Accounting at the Faculty of Economics and Business, University of Muhammadiyah North Sumatra. (3) The effect of exploring the factors that influence the selection of accounting study programs in the fifth and seventh semesters at private and public universities in Medan. With this research, the type of research used is qualitative research. The population of this research is 2,181,326 students of Muhammadiyah University of North Sumatra and a sample of 87 students. This study uses data normality test, multicollinearity test, and heteroscedasticity test for classical assumption test and multiple linear regression analysis for hypothesis testing. The results of this study indicate that the motivation of students' interest in knowledge has an effect on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra, Faculty of Economics and Business.]]>
<![CDATA[Pengaruh Current Ratio Debt Equity Ratio dan Total Asset Turnover terhadap Return On Asset yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ihsan Rambe]]>;
<![CDATA[Muhammad Arif]]>;
<![CDATA[Zulaspanti Tupti]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7898
<![CDATA[Penelitian ini bertujuan untuk: (1) mengetahui apakah ada pengaruh Current Ratio (CR) terhadap Return On Asset (ROA), (2) mengetahui apakah ada pengaruh Debt Equity Ratio (DER) terhadap Return On Asset (ROA), (3) mengetahui apakah ada pengaruh Total Asset Turnover (TATO) terhadap Return On Asset (ROA), (4) mengetahui apakah ada pengaruh Current Ratio (CR), Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) secara simultan terhadap Return On Asset (ROA) Pendekatan yang dilakukan adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Advertising, Printing, and Media yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diambil menggunakan metode purposive sampling, sehingga diperoleh 7 perusahaan sebagai sampel. Dan menggunakan metode analisis regresi linier berganda, uji asumsi klasik, uji t (uji parsial), uji f (uji simultan) dan koefisien determinasi bantuan software SPSS (Statistical Product and Service Solutions)]]>
<![CDATA[Efektivitas Pemungutan Pajak Hiburan pada Badan Pengelola Pajak Dan Retribusi ]]>
<![CDATA[Nancy Mayriski Siregar]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7871
<![CDATA[The identification of problems in this study is the lack of compliance of taxpayers in carrying out their virgin obligations in the Binjai City Tax and Levy Management Agency, as well as the lack of quality of tax apparatus in tax collection in the Binjai City Tax and Levy Management Agency. The purpose of this study is to analyze taxpayer compliance and the quality of the tax apparatus, especially entertainment taxes on the Binjai City Tax and Levy Management Agency. The method that the author uses is a descriptive analysis method, where descriptive analysis is a method that seeks to collect data that corresponds to the actual circumstances, presenting and analyzing it so as to provide information in making all decisions. Based on the results of the research, it can be concluded that the collection of entertainment taxes on the Binjai City Tax and Levy Management Agency has not been quite good. This can be seen from the compliance of taxpayers in carrying out their virgin obligations and the quality of the tax apparatus that is not good enough. This can be seen from the low number of taxpayers who report tax returns, especially entertainment taxes.]]>
<![CDATA[Pengaruh Audit Operasional Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan ]]>
<![CDATA[Yunita Althin Natanael]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.8109
<![CDATA[The expected objectives of this study are: To determine and analyze the effect of operational audit on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of management control on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of operational audit and management control simultaneously on the performance of employees of PT. Tenggerraja Jaya Teknik. This type of research is associative with quantitative methods. This research uses documentation data. The author carried out the distribution of questionnaires aimed at employees of PT. Tenggerraja Jaya Teknik. The sample in this study were 50 respondents from employees of PT. Tenggerraja Jaya Teknik. The software used in this study uses the Statistical Package for Social Science (SPSS). There is a significant effect of work Operational Audit on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant influence of Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant effect of work Operational Audit and Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik.]]>
<![CDATA[Analisis Pengaruh Asset Growth (AG), Total Asset Turn Over (TATO), Dan Price Book Value (PBV), Terhadap Harga Saham Perusahaan Pada Jakarta Islamic Index ]]>
<![CDATA[Nur Ahmadi Bi Rahmani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.8156
<![CDATA[The purpose of this study is to analyze the Analysis of the Effect of Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV), on the Company's Stock Price on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative approach with secondary data. The data analysis technique used in this study is using multiple linear regression analysis techniques, where Asset Growth (AG), Total Asset Turn Over (TATO), and Price Book Value (PBV) as independent variables and Stock Price as the dependent variable with analytical tools. data processing using SPSS 24.0. Based on the results of the analysis, the findings in this study indicate that partially Asset Growth (AG) has a significant effect on stock prices. The results of the next study partially Total Asset Turn Over (TATO) has a significant effect on stock prices. Price Book Value (PBV) has an effect and is significant on stock prices. Simultaneously Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV) affect the price.]]>
