cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jrab@umsu.ac.id
Editorial Address
http://jurnal.umsu.ac.id/index.php/akuntan/about/editorialTeam
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 16937597     EISSN : 26232650     DOI : https://doi.org/10.30596/jrab
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
 1   2 
Search results for , issue "Vol 22, No 2 (2022): SEPTEMBER" : 11 Documents clear
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR) Debt to Equity Ratio (DER) Terhadap Return Saham Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI Pada Saat Pandemi Covid-19 (2020-2021) Lainatusshifa Kemal
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11933

Abstract

The purpose of this study was to determine the effect of Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock returns in transportation and logistics companies listed on the IDX at the time of writing. Covid-19 pandemic (2020-2021 Period). This study used 15 companies. The approach used in this study is a quantitative approach, because the data measurement uses a numerical or numerical scale. The data used is secondary data. Analysis of the data used is multiple regression analysis. The results showed that Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) had no simultaneous effect on stock returns. Partially Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) also do not have a positive effect on stock returns in transportation and logistics sector companies listed on the IDX during the pandemic. . Covid-19 (2020-2021 Period)
Peran Fintech Dalam Meningkatkan Literasi Keuangan Usaha Mikro Kecil Menengah Di Batam Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11656

Abstract

Among the impacts that occur on online media, one of which is balance theft. The implementation of more advanced technology payments and consumers without having to incur much higher marketing or operational costs. The various objectives of the research are to see the phenomenon of financial literacy in the micro community. While the sample in this study was 154 MSMEs in the Batu Aji area. On February 2, 2022 at 13:00 WIB to Rafflesia UMK, Mandiri Waste Bank UKM and Snack and Cookies Bank, the research team conducted interviews related to financial literacy and fintech. Based on the survey results, there are still many among the micro community who do not understand online-based transactions. Even though the system makes it easier for MSME actors to transact without having to leave the house. Likewise, there are several MSME actors who have used fintech through several conventional banks.
Pengaruh Konservatisme Akuntansi Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Zulia Hanum; Rukmini Rukmini; Jasman Saripuddin Hasibuan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12475

Abstract

This study aims to determine the effect of accounting conservatism and capital intensity on tax avoidance. Tax avoidance is the dependent variable in this study it is measured by the cash effective tax rate (CETR). The independents variables studied in this study are accounting conservatism and capital intensity. The type of research is associative research with a quantitative approach. Population in this study are pharmaceutical companies listed on the exchange Indonesia securities (IDX) year 2014-2019. The sample in the study was obtained using a purposive sampling method, so that we get 8 (eight) samples from 10 (ten) populations. The type of data in this study is secondary data which is tested using the classical assumption test method and hypothesis testing through the SPSS analysis program. The results of this study indicate that accounting conservatism and capital intensity have a simultaneous effect on tax avoidance. Partially accounting conservatism has no significant effect on tax avoidance. But, partially the capital intensity in this study has a significant effect on tax avoidance
Analisis Kepatuhan Wajib Pajak Pada UMKM Di Kota Medan Junawan Junawan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12474

Abstract

This study aims to examine and analyze the effect of taxpayer behavior and economic factors, as well as tax justice on taxpayer compliance. The population of this study includes SME registered at the North Sumatra I Regional Tax Office in Medan, amounting to 200,000 SME, and using the accidental sampling technique. Data analysis used multiple linear regression. The results showed that simultaneously the behavior of taxpayers, economic factors, and tax justice had a significant effect on taxpayer compliance. Partially, the variables of taxpayer behavior and economic factors have a significant positive effect on taxpayer compliance, but tax justice has no effect on taxpayer compliance.
Beban Bunga atas Pinjaman dari Pihak Afiliasi Saat Nilai Ekuitas Minus: Kasus Pengadilan Pajak Muhammad Rifky Santoso
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11670

Abstract

Ketika belum diterbitkannya peraturan mengenai jumlah maksimum utang berupa rasio DER untuk kepentingan perpajakan, maka DJP punya wewenang menentukan berapa maksimum utang berdasarkan kewajaran bila pinjaman dari pihak yang ada hubungan istimewa. Penetapan DJP ini bisa mendapat sanggahan dari WP karena terdapat koreksi yang merugikan WP. Sengketa ini terdapat pada Putusan Pengadilan Pajak dan dibahas pada artikel ini. Artikel ini menjelaskan bahwa DJP menilai tidak semua beban bunga dari pihak afilasi bisa sebagai pengurang penghasilan kena pajak. Beban bunga yang bisa sebagai pengurang dihitung dengan menggunakan rasio DER. Penentuan kewajaran nilai rasio DER dan tingkat bunga dalam penghitungan beban bunga berdasarkan data TP Doc yang disampaikan WP. Pada tahun pajak di periksa, 2015, WP melaporkan nilai ekuitasnya negatif (-Rp.896.058.000). Saat menghitung nilai DER yang wajar, DJP menetapkan nilai ekuitas yang positif (Rp.28.320.906.207). Tidak ada informasi mengenai penghitungan perubahan nilai ekuitas ini di dalam Putusan Penadilan ini. Pinjaman tersebut dari pihak afiliasi bukan dari pemegang saham. DJP menjelaskan bahwa beban bunga yang dikoreksi sebagai dividen. Hasil ini menimbulkan pajak baru atas dividen, namun secara definisi penghasilan ini bukan dividen. Perlu kajian lebih lanjut mengenai jenis penghasilan ini sehingga lebih mudah dan pasti dalam tindak lanjutnya.
Panel Regression Analysis: Prediksi Ukuran Perusahaan, Modal Kerja, dan Struktur Modal terhadap Return On Assets pada Perusahaan Food and Beverages di Bursa Efek Indonesia Irawan Irawan; Ari Irawan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12476

Abstract

. This research approach uses associative quantitative research. The population in this study were 56 companies with a sample of 33 companies that met the sample criteria. Data analysis using Panel Regression was processed with the Eviews 9 application. The test results conclude that the variable firm size and debt to equity ratio partially have a significant effect on return on assets, while working capital turnover partially has no significant effect on return on assets. Simultaneously, company size, working capital turnover, and debt to equity ratio also have a significant effect on the return on assets of manufacturing companies in the consumer goods sector. The contribution given by the variable company size, working capital turnover, and debt to equity ratio to return on assets is 87.07%, while the level of closeness of the variable company size, working capital turnover, and debt to equity ratio to return on assets is very close or very strong.
Analisis Determinan Debt To Equity Ratio Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Umi Kalsum; Yusneni Afrita Nasution
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11641

Abstract

Tujuan Penelitian mempunyai tujuan untuk menguji dan mengetahui pengaruh Fixed Asset Ratio, Return on Assets, dan Return on Equity terhadap Debt to Equity Ratio pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2015 2020. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan assosiatif. Populasi dalam penelitian ini sebanyak 17 Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2015 2020, dan sampel yang diambil dalam penelitian ini adalah 6 perusahaan. Data yang digunakan adalah data sekunder yaitu data yang diperoleh langsung berupa laporan keuangan dari situs www.idx.co.id. Teknis analisis data yang dilakukan dengan menggunakan analisis statistic yaitu : analisis linear berganda, uji asumsi klasik, dan uji hipotesis, serta koefisien determinasi dengan SPSS 16.0 for window.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Yulia Laila Faizra; Puteri Anggi Lubis; Laily - Ifazah; Muthmainnah - -
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11507

Abstract

This study aims to increase the influence of the company, profitability and company size on the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019. Several previous studies regarding the firm value of different results. Therefore, other research needs to be conducted to retest the theory of value.The results of this study partially indicate that company growth and profitability have a positive and significant effect on firm value. Meanwhile, company size has no effect on firm value. The results of the study simultaneously, profitability and firm size have a significant effect on firm value.
Analisis Determinan Pertumbuhan Laba Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di Bursa Efek Indonesia Yusneni Afrita Nasution; Umi Kalsum
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11642

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio dan Total Assets Turnover Terhadap Pertumbuhan Laba pada Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia baik secara parsia dan simultan. Dalam penelitian ini diketahui adanya penurunan Current Ratio dan Total Asset Turnover sehingga diduga berpengaruh terhadap Pertumbuhan Laba. Populasi yang digunakan dalam penelitian ini adalah populasi Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia 2015-2020 yaitu sebanyak 22 perusahaan. Sementara sampel nya sebanyak 8 perusahaan, pengambilan sampel yang dapat diambil dari populasi tersebut, dan pemilihan sampel penelitian ini ditentukan secara purposive sampling. Purposive sampling merupakan salah satu teknik pengambilan secara sengaja sesuai dengan persyaratan sampel yang diperlukan. Sering kali banyak batasan yang menghalangi peneliti mengambil sampel secara acak, sehingga dengan menggunakan purposive sampling, diharapkan cerita sampel yang diperoleh benar-benar sesuai dengan penelitian yang akan dilakukan. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan teknik dokumentasi, yaitu data yang berupa laporan keuangan perusahaan. Teknik analisis data dalam penelitian ini menggunakan metode analisis regresi linear berganda, uji asumsi klasik, uji hipotesis, dan koefisien determinasi dengan tingkat signifikan 5%. Pengelolaan data dalam penelitian ini menggunakan software SPSS for Windows versi 18.00.
Faktor-Faktor Yang Mempengaruhi Indeks Pembangunan Manusia Dengan Belanja Daerah Sebagai Variabel Intervening Pada Kabupaten/Kota Di Sumatera Utara Indri Dithisari; Lia Hartika
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11896

Abstract

The objective of the research was to analyze and find outsome factors whichinfluence IPM (Human Development Index) with Regional Expenditure as intervening variable in districts/towns of North Sumatera. The research used causal method, and the data were gathered by using documentary study and secondary data from the realization of Balance Fund, PAD (Regionally Generated Revenue), BKP (Provincial Financial Aid), Regional Expenditure, and IPM data in the period of 2011-2014. The population was 33 districts/towns in North Sumatera. The gathered data were analyzed by using multiple regression analysis and path analysis. The result of the research showed that, simultaneously, Balance Fund, PAD and BKP had significant influence on Regional expenditure. Partially, Balance Fund had positive but insignificant influence while PAD and BKP had positive and significant influence. It was also found that, simultaneously, Balance Fund, PAD, BKP, BOS (School Operational Aid) Fund, and Regional Expenditure had positive influence on IPM; partially, PAD, BKP, and Regional Expenditure had positive and significant influence on IPM. Balance Fund partially had positive but insignificant influence, while BOS Fund partially had negative and insignificant inluence on IPM. Meanwhile, Regional Expenditure was an intervening variable between Balance Fund and IPM, while for PAD and BKP

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 25, No 2 (2025): SEPTEMBER Vol 25, No 1 (2025): MARET Vol 24, No 2 (2024): SEPTEMBER Vol 24, No 1 (2024): MARET Vol 23, No 2 (2023): September Vol 23, No 1 (2023): Maret Vol 22, No 2 (2022): SEPTEMBER Vol 22, No 1 (2022): Maret Vol 21, No 2 (2021): SEPTEMBER Vol 21, No 1 (2021): MARET Vol 20, No 2 (2020): SEPTEMBER Vol 20, No 1 (2020): MARET Vol 19, No 2 (2019): SEPTEMBER Vol 19, No 1 (2019): Maret Vol 18, No 2 (2018): September 2018 Vol 18, No 1 (2018): Maret 2018 Vol 17, No 2 (2017): SEPTEMBER 2017 Vol 17, No 1 (2017): MARET 2017 Vol 16, No 2 (2016): SEPTEMBER 2016 Vol 16, No 1 (2016): MARET 2016 Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 2 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 1 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 1 (2012): Jurnal Riset Akuntansi dan Bisnis Vol 11, No 2 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 11, No 1 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 2 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 1 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 2 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 1 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 2 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 1 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 7, No 2 (2007): Akuntansi Keuangan Vol 7, No 1 (2007): Akuntansi Keuangan Vol 15, No 2 More Issue