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
12 Documents
Search results for
, issue
"Vol 22, No 1 (2022): Maret"
:
12 Documents
clear
<![CDATA[Strategi Dalam Menangani Pembiayaan Bermasalah Pada Unit Syariah Bank Sumatera Utara ]]>
<![CDATA[Nurul Inayah Siregar]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/8940
<![CDATA[This study aims to analyze the strategy in dealing with non-performing financing in the sharia unit of the Bank of North Sumatra. The research method used is qualitative analysis. The type of data used in this paper is qualitative data consisting of primary data and secondary data, among others, derived from research subjects and data from results that have been presented from an institution. From the results of the research conducted, the authors conclude that there are two strategies in dealing with problematic financing, namely by saving financing and completing financing. First, rescheduling financing, namely changes in the repayment schedule and credit period that obtain rescheduling facilities only debtors who meet certain requirements, including the debtor's business has the prospect of reviving and the debtor shows good faith. Second, Reconditioning (Requirements) is a change in part or all of the terms of financing which is not limited to changes in the payment schedule, time period and other requirements as long as it does not involve changes to the maximum balance of financing. Third, Restructuring, namely Changes in financing terms involving additional bank funds, conversion of all or part of interest arrears into principal participation in the company.]]>
<![CDATA[Pengaruh Profitabilitas Likuiditas dan Struktur Modal pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/8646
<![CDATA[: The purpose of this research was to examine the influence and analyze of profitability and liquidity on capital structure partially and simultaneously. The population of this research was10 pharmaceutical companies listed in the Indonesia Stock Exchange in the period of 2016-2020 and samples of 7 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis, hypothesis test, and determination test. The result of the research showed that first, profitability had influence negative and significant on capital structure. Secondly, showed that liquidity had influence negative and significant on capital structure. Thirdly, showed that profitability and liquidity influence significant on capital stucture simultaneously.]]>
<![CDATA[Keputusan Investasi Melalui Struktur Modal dalam Menentukan Nilai Perusahaan dengan Sub Model Matematika Path Analysis pada Perusahaan Properti Dan Real Estate ]]>
<![CDATA[Mika Debora Br Barus]]>;
<![CDATA[Meigia Nidya Sari]]>;
<![CDATA[Farah Soufika Thahirah]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/9889
<![CDATA[This research aims to prove the influence of investment decisions on the value of companies with capital structures as vaiabel intervening in property and real estate companies listed on the IDX. The data used is the annual report of each company. The analytical method used in this study is the associative method. The sampling method used is purposive sampling with a total sample of 10 Property and Real Estate Companies listed on the IDX and data from 2014 2019. The results of this study indicate that investment decisions partially have no significant effect on the capital structure of Property and Real Companies. Estate listed on the IDX. Investment decisions partially have a significant effect on firm value in Property and Real Estate Companies listed on the IDX. Partial capital structure has no significant effect on firm value in Property and Real Estate Companies listed on the IDX. Investment decisions and capital structure simultaneously have a significant effect on firm value in Property and Real Estate Companies listed on the IDX. Capital structure is not an intervening variable between investment decisions and firm value in Property and Real Estate Companies listed on the IDX]]>
<![CDATA[Analisa Risiko Pinjaman Online Ilegal Dalam Praktik Teknologi Finansial ]]>
<![CDATA[Wahyu Syarvina]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/8939
<![CDATA[The progress of the Indonesian economy has now entered the digital era 4.0 where many human roles have been replaced with the role of technology and digital. Some fields have an online version, such as e-commerce, online learning, online banking and so on. This digitalization has also entered the financial industry, known as Financial Technology. This study aims to discuss the risks of illegal online loans, of course, very disturbing in society. The research method used is a qualitative research method, the data obtained through observation and in-depth interviews. In the practice of financial technology against illegal online loans, it causes the misuse of data belonging to the borrower's consumer without permission by the platform by accessing data on cellular phone devices. Violations that occur to borrowing consumers for misuse of personal data on cellular networks by companies include intimidating billing, distribution of personal data on contacts on consumer numbers to sexual harassment. The targets of this illegal financial technology are people who have minimal financial knowledge, are in desperate need of money and have a consumptive lifestyle. Various modes are carried out to ensnare potential customers so that those without careful calculations are trapped and bear the risk.]]>
<![CDATA[Analisis Pengaruh Risk Based Capital Terhadap Profitabilitas Pada Perusahaan Asuransi Unit Syariah Yang Terdaftar Di Otoritas Jasa Keuangan ]]>
<![CDATA[Khairani Nasution]]>;
<![CDATA[Nur Ahmadi Bi Rahmani]]>;
<![CDATA[Atika Atika]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/7829
<![CDATA[Penelitian ini bertujuan untuk mengetahui perkembangan Risk Based Capital profitabilitas, dan pengaruh Batas Tingkat Solvabilitas (RBC) terhadap profitabilitas pada Asuransi Unit Syariah yang terdaftar di Otoritas. Penelitian ini terdiri dari variabel independen yaitu Batas Tingkat Keuangan Solvabilitas yang diukur dengan rasio Risk Based Capital dan variabel dependen yaitu profitabilitas yang diukur dengan rasio Return on Assets (ROA) Return on Equity (ROE).. Sampel penelitian ini menggunkan teknik purposive sampling dengan menghasilkan 9 perusahaan Asuransi Umum Unit Syariah yang terdaftar pada (OJK), dengan menggunakan laporan keuangan tahunan sesuai dengan variabel-variabel yang digunakan selama periode (2015-2021). Analisis Uji Hipotesis diketahui bahwa Risk Based Capital berpengaruh signifikan terhadap Return On Asset pada perusahaan Asuransi unit Syariah alph. Risk Based Capital berpengaruh signifikan terhadap Return On Equity pada perusahaan Asuransi unit Syariah alpha]]>
<![CDATA[Pelaksanaan Audit Internal Pada Masa Pandemi COVID-19 Studi ]]>
<![CDATA[Nurlinda Nurlinda]]>;
<![CDATA[Vivianti Novita]]>;
<![CDATA[Junus Sinuraya]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/8545
<![CDATA[This study aims to analyze the implementation of online higher education internal quality audits during the COVID-19 pandemic. This research is a qualitative research using case studies. Collecting data by conducting observations and in-depth studies on the implementation of the 2021 Internal Quality Audit at Politeknik Negeri Medan. Data analysis used descriptive analysis. The results of the study found that, during the COVID-19 pandemic, internal quality audits could be carried out using a combination of online and offline Medan State Polytechnic, utilizing the Google Drive facility for document audits and face-to-face (offline) for field audits]]>
<![CDATA[Pengaruh Inflasi Dan Bi Rate Terhadap Perubahan Laba Operasional Pada Bank Syariah ]]>
<![CDATA[Nur Ahmadi Bi Rahmani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/8571
<![CDATA[This study was conducted to find out the effect of inflation and the BI Rate on the operating profit of Islamic banks for the period 2017 2019. This research is sourced from the financial statements of Islamic banks and Islamic banking statistics through the official website. The analysis technique used includes multiple linear regression. Using SPSS 24 data processing tool. The results of this study indicate that partially inflation has a positive and significant effect on operating profit and the BI Rate partially has a positive and significant effect on operating profit. Simultaneously, Inflation and BI Rate affect the Operating Profit of Islamic Banks.]]>
<![CDATA[Impelementasi RI 4.0 Dengan Adopsi Extensible Business Reporting Language (XBRL) dan Pengaruhnya Terhadap Audit Reporting Lag di Bursa Efek Indonesia Tahun 2016-2020 ]]>
<![CDATA[Zahri Fadli]]>;
<![CDATA[Jumiadi AW]]>;
<![CDATA[Devina Ariyani]]>;
<![CDATA[azizul kholis]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/9436
<![CDATA[This study aims to determine the impact of Extensible Business Reporting Language (XBRL) adoption on Audit Reporting Lag (ARL) in manufacturing companies listed on Indonesia Stock Exchange (IDX) in the 2016 to 2019 period. The total of population in this study were 184 companies with purposive sampling technique, so that a sample of 37 companies was obtained that entered the sampling criteria. This study has two control variables, namely Firm Size (SIZE) and Public Accountant Firm Quality (Big4). The data were analyzed with the F Test and Determinant Test after the data was declared normal with the Normality Test which was processed using the SPSS version 23 application. The results of this study conclude that the adoption of XBRL has a significant effect on ARL in manufacturing companies listed on the IDX. The coefficient of determinant (Adjusted R Square) in this study is 0.022 and after the control variable is entered it becomes 0.103. It means that ARL is influenced by the independent variable and the control variable is 10.3% while the remaining 89.7% is influenced by other factors outside the study.]]>
<![CDATA[Studi kasus: Penerapan Pajak Penghasilan Pasal 21 ]]>
<![CDATA[Bonifasius Tambunan]]>;
<![CDATA[Agnes Monica Simanjuntak]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/10521
<![CDATA[Already using PTKP as stipulated in the Director of Tax Regulation No. 101/PMK.010/2016 and Article 21 PPh rates for individuals. 2. Payment of taxes and filling of Article 21 Annual SPT for the year 2021 made by employees of PT. Pabrik ES Siantar has been carried out in accordance with Law No. 36 of 2008 concerning Income Tax and General Provisions and Taxation Procedures because it has included the required data. in need. 3. The annual SPT report has been made on time, in accordance with the time period stipulated by Law Number 36 of 2008 concerning Income Tax and General Provisions and Tax Procedures so that the company is not subject to administrative sanctions.Employees of PT. Factory ES Siantar should continue to calculate Article 21 income tax, deposit and report income tax article 21 in accordance with the applicable Tax Law. However, always follow the development of the Taxation Law and the latest tax regulations stipulated by the Director General of Taxes regulations for the calculation, deposit, and reporting of PPh article 21 for the following year in order to fulfill its tax obligations properly.]]>
<![CDATA[Pengaruh Beban Klaim Terhadap Jumlah Dana Tabarru (Studi Pada PT. AJS Bumiputera KPS. Medan ]]>
<![CDATA[Ifrah Allif Bainana]]>;
<![CDATA[Nur Ahmadi Bi Rahmani]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/10717
<![CDATA[The purpose of this study was to analyze the effect of claims expense on tabarru' funds at PT. AJS Bumiputera, KPS Medan in the period 2011-2020. This study uses quantitative data types with an associative approach. The population and sample in this study amounted to 40 with the sampling technique using a saturated sampling technique. The data collection technique of this research was carried out with documentation data. The data analysis technique in this study used descriptive statistical analysis, classical assumption test, simple linear regression test, and hypothesis testing. The results of this study indicate that the Claim Expenses have a significant negative effect on the Amount of Tabarru' Funds, with a coefficient of determination of 0.282 or 28.2%.]]>
