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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 10 Documents
 1 
Search results for , issue "Vol 24, No 1 (2024): MARET" : 10 Documents clear
Analisis Biaya Pemupukan Tanaman Belum Menghasilkan Kelapa Sawit (Elaeis Guineensis Jacq) Di Kebun Ibunda PT Putri Hijau Sinaga, Nurkhotimah; Gultom, Ferdian Dwinata; Lubis, Fadli Akbar
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20829

Abstract

The fertilization cost component is a high cost component, it can reach 40-60% of the total plant maintenance costs as a whole or around 24% of the total production costs.  This research aims to determine the amount and composition of fertilization costs for immature oil palm plants in PT Putri Hijau's, Ibunda plantation and to determine the fertilization costs per hectare and fertilization costs. The research sample of Immature Plants was in Afdeling II with a population of 68,871 trees, with a Stand per Hectare (SPH) or planting density of 131 trees/ ha for the 2019 planting year. The research method is a descriptive method.  The collected data is then analyzed, then described systematically so that it is easy to understand.   From the research results From the results of the study, it was concluded that the cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 16,329,252,576 (for 3 years of TBM) with the composition of Material Costs of 95.34%, Labor Costs 4.57%, and Transportation Costs 0.09%. The cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 31,000,000 per hectare. The cost of fertilizing Immature Oil Palm Plants in the Ibunda Plantation was Rp 238,000 per tree
Analisis Liabilitas dan Ekuitas terhadap Laba pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Aprilia, Riska; Ramadhani, Aulya Marshanda; Labibah, Bintu; Nurahma, Salsa; Maesaroh, Syti Sarah
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14818

Abstract

Primary consumer goods sector companies play an important role in the economy because they mainly fulfill basic human needs to improve the quality of life. This research is motivated by the decline in profits in several companies in the sector in recent years which has become a concern for researchers. Data analysis uses multiple regression analysis through a quantitative descriptive approach. The company sample consists of primary consumer sector companies listed on the IDX in 2020-2022. The observed variables include total liabilities, equity, and profits of related companies. Hypothesis testing is carried out to determine the effect of the independent variable on the dependent variable. The results show that liabilities and equity simultaneously have a significant positive effect on company profits. However, partially, one of the research variables, namely equity, does not meet the significance requirements so that it can be interpreted that there is no influence between equity on profit growth. This indicates that between liabilities and equity that have a significant influence on profit growth are liabilities. Therefore, it is necessary to add other factors to get a higher coefficient of determination.
Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Kab/Kota pada Provinsi Sumatera Utara Agintha, Nabilla Dwi
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19226

Abstract

Performance is the Output/Result of the Program/Activity to be or has been achieved in connection with the use of budget with measurable quantity and quality. Financial Performance is determined by many factors. The purpose of the research was to obtain empirical evidence of the Influence of Local Government Characteristics proxyed by Local Government Size, Regional Wealth Level, Level of Dependence on Central and Capital Expenditure and Bpk Audit Findings on Financial Performance. The type of research used is quantitative research. This research was conducted on the District / City Government in North Sumatra Province. The population in this study was 33 populations with a period of 4 years of research, so the number of observations in this study was 132 data. The data analysis method used in this study is Data Panel Regression Analysis conducted with the help of Eview software.The result of the coefficient of determination was 0.432173 or (43.21%) meaning that independent variables can explain Financial Performance, the remaining 56.79% is explained by other variables that are not included in the research model. The F test results show that the Size of Local Government, Regional Wealth Level, Level of Dependence on The Center, Capital Expenditure and Bpk Audit Findings have a joint effect on Financial Performance. The results of the T test showed that the Size of Local Government, The Level of Dependence on the Center, and Capital Expenditure had a positive and significant effect on alpha five percent on Financial Performance while the Regional Wealth Level and bpk audit findings did not have a significant influence on financial performance.
Analisis Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Septiana, Arrum; Zulkifli, Zulkifli
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/17716

Abstract

This study analyzes the effect of profitability and leverage on company value with company size as a moderation variable in LQ45 Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique uses purposive sampling, so the total research sample is 83 companies. This research data was analyzed using multiple linear regression analysis and moderated regression analysis (MRA) technique with the help of SPSS software version 26. The results showed that profitability had a positive and significant effect on the value of the company. Leverage has a positive and significant effect on the value of the company. Company size cannot moderate the effect of profitability on company value, but company size can moderate the effect of leverage on company value.
Pengaruh Rasio Profitabilitas Likuiditas Dan Aktivitas Terhadap Nilai Perusahaan Sari, Maya; Ilmi, Nurul
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19329

Abstract

The development of a company cannot be separated from the role of financial reports. Financial reports are not only limited to testing tools, but can also be a basis for decision making. This research aims to determine the influence of profitability, liquidity and activity ratios on company value at PT. Japfa Comfeed Indonesia Tbk. This type of research uses Quantitative research; Secondary Data sampling technique; data collection techniques using documentation methods; The data analysis technique used in the research uses the analysis tools of the Statistical Package For Social Science (SPSS26) program. Based on partial research results, it was found that the Profitability Ratio which was proxied by Return On Assets (ROA) and the Activity Ratio which was proxied by Total Asset Turnover (TATO) had a significant effect on company value while the Liquidity Ratio which was proxied by the Current Ratio (CR) had no significant effect. significant to company value. Based on the F test, it can be concluded that simultaneously Return On Assets (ROA), Current Ratio (CR) and Total Asset Turnover (TATO) have a significant effect on company value..
Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Faizah, Yustin Nur; Priyono, Fri Medistya Anke; Toyyib, Moh; Sakti, Eklamsia
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16206

Abstract

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.
Analisis Kinerja Bank Pada Pt. Bank Danamon Indonesia Tbk Dengan Metode Camel Alvia, Nurul; Nasution, Anggi Pratama
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19505

Abstract

This research discusses the important role of banks in reviving a country's economy, focusing on analysis of bank performance. Banks not only act as fundraisers and credit distributors, but also have a vital role in maintaining the stability of the country's economic system.  This study uses the CAMEL method to evaluate bank health, with PT Bank Danamon Indonesia Tbk as the object of study. Data was obtained from Bank Danamon's financial statements from 2016 to 2021, and the analysis was carried out using CAMEL formulas. The results showed that Bank Danamon Indonesia obtained different credit predicates in the management aspect, but overall it was categorized as a healthy bank.
Faktor-Faktor yang Mempengaruhi Kualitas Kerja Audit Internal: Komitmen Profesional, Time Budget Pressure, dan Budaya Organisasi Siregar, Arninda Sekar Sari; Sembiring, Mira Octavia; Deliana, Deliana; Napitupuluh, Ilham H.
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/18109

Abstract

Previous research or relevant research has a very important role in research or scientific articles. Relevant research is used to strengthen the theory and explain the relationship and influence between variables. In this article, a review is conducted related to the factors that affect the quality of internal audit performance, professional commitment, time budget pressure, and organizational culture based on a literature study of internal audit reviews. The purpose of writing this article is to develop hypotheses between variables that will be used in future research. The results of the literature review in this article are: 1) Professional commitment affects the quality of internal audit work, 2) Time budget pressure affects the quality of internal audit work, and 3) Organizational culture affects the quality of internal audit work.
Analisis Efektivitas Pajak Kendaraan Bermotor Dan Bea Balik Nama Terhadap Pendapatan Asli Daerah Irsan, Muhammad; Sanjaya, Surya; Astari, Nining
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20012

Abstract

The sources of research data are primary data in the form of interviews and secondary data in the form of data on realization of PKB-BBNKB receipts obtained from UPT. North Medan Samsat. The decrease in revenue from the realization of motor vehicle taxes and transfer fees for motorized vehicles from 2018 to 2019 was due to taxpayers who still had not paid taxes owed and did not pay administrative witnesses that were imposed as well as decreased public purchasing power for new vehicles due to an increase in tariffs.  as well as the lack of public awareness in the payment of BBN-KB for used vehicles. Based on the calculation results of the analysis of the effectiveness and contribution of the transfer of title to motorized vehicles, it can be concluded that the effectiveness of motor vehicle tax revenues and the transfer of title of motor vehicles in 2017 and 2021 has been effective.
Pengaruh Good Corporate Governance Dengan Likuiditas Dan Ukuran Perusahaan Sebagai Variabel Kontrol Terhadap Profitabilitas Aminin, Auliya Listiyana; Zahara, Inna; Sulistiyantoro, David
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/18936

Abstract

This study aims to determine the effect of Good Corporate Governance on liquidity and company size as control variables on profitability in the financial sector of companies listed on the IDX for the 2019-2022 period. GCG measurement uses Managerial Ownership, Institutional Ownership, Audit Committee, and Independent Board of Commissioners. Liquidity is measured using the Current Ratio. Company size is measured using Ln (Total Asset). Profitability is measured using ROA.Based on the SPSS output results, partially managerial ownership, institutional ownership, audit committees, and independent commissioners affect the profitability of financial sector companies for the 2019-2022 period. The results of the F test show that ownership, institutional ownership, audit committee, and independent board of commissioners are controlled by liquidity, and company size simultaneously affects the profitability of financial sector companies for the 2019-2022 period.

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