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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 9 Documents
 1 
Search results for , issue "Vol 24, No 2 (2024): SEPTEMBER" : 9 Documents clear
Pengaruh Tingkat Suku Bunga, Dana Pihak Ketiga dan Non Performing Loan Terhadap Profitabilitas Bank BUMN Indonesia Ali, M Rama; Siyo, Kasim
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21365

Abstract

This study aims to analyze the influence of interest rates, third-party funds (DPK), and non-performing loans (NPLs) on the profitability of state-owned banks in Indonesia. Bank profitability is an important factor in maintaining business continuity and increasing public trust. The independent variables used in this study are interest rates, deposits, and NPLs, while the dependent variables are profitability as measured by the Return on Assets (ROA) ratio. The research method used is a quantitative approach using secondary data from the financial statements of state-owned banks for the 2013-2022 period. Data analysis was carried out using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study show that interest rates have no effect on profitability, while deposits and NPLs have a positive and significant effect on the profitability of state-owned banks. These findings imply that state-owned banks need to consider appropriate policies related to interest rate management, deposits, and NPLs to increase profitability and maintain financial performance stability
Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19) Arief, Ihsan; Ramli, Muhammad Ridha
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20852

Abstract

The purpose of this study is to examine whether there are differences in health and education expenditures in local governments across Indonesia during and after the Covid-19 pandemic.Utilizing a quantitative approach, the study includes a sample of all 508 regencies/cities in Indonesia and employs paired sample t-tests to test the hypotheses. The findings indicate that there are no significant differences in health or education expenditures during and after the Covid-19 pandemic in these regions.
Analisis Penerapan Sistem Informasi Pemerintah Daerah (SIPD) Pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara zuhra, shalsadila; Irawan, Irawan
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21024

Abstract

The Regional Government Information System is one form of embodiment formulated by the Central Government to assist the implementation of good regional government. The use of SIPD in North Sumatra HEBAT slogan which means efforts to create a government that is Harmonious, Effective, Together, Accountable, and Transparent. This research aims to determine the application of SIPD in regional financial management in North Sumatra Province and to determine the obstacles to using TAM theory. This research uses descriptive qualitative research methods with data collection techniques in the form of observation, interviews, and documentation studies with Provincial BKAD Staff informants who are involved in the use of SIPD. Shows that the implementation of SIPD at the Provincial BKAD has not gone well, because there are still obstacles resulting from the SIPD application.
Analisis Pengelolaan Dan Kinerja Keuangan Desa Tarean Kecamatan Silinda saragih, Evriany; Irawan, Irawan
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20972

Abstract

Penelitian ini dilakukan pada Pemerintah Desa Tarean Kecamatan Silinda, dengan tujuan untuk mengetahui dan menganalisis pengelolaan dan kinerja keuangan Pemerintah Desa Tarean Kecamatan Silinda. Pengumpulan data dalam penelitian ini menggunakan penelitian perpustakaan dan penelitian lapangan. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Hasil penelitian ini yaitu anggaran pada LRA untuk T.A 2021-2023, menunjukkan bahwa Rasio Efektivitas PAD Pemerintah Desa Tarean Kecamatan Silinda dari tahun 2021-2023 rata-rata sebesar 98%, menunjukkan kemampuan efektif pemerintah desa dalam merealisasikan PAD dari target yang ditetapkan. Namun, Rasio Efisiensi selama periode yang sama rata-rata hanya sebesar 98,30%, mengindikasikan bahwa kinerja keuangan pemerintah desa masih kurang efisien dan memerlukan peningkatan dalam pengelolaan biaya pengumpulan PAD. Rasio Kemandirian mencapai rata-rata 100%, menunjukkan bahwa pemerintah desa mampu menghidupi dirinya sendiri tanpa ketergantungan yang signifikan pada dana dari luar. Selain itu, Rasio Belanja Operasional rata-rata sebesar 55,33% menunjukkan bahwa pemerintah desa telah mengelola keuangan secara efektif, menjaga keseimbangan antara pengeluaran untuk fungsi dasar pemerintahan dan pelayanan masyarakat dengan pengeluaran penting lainnya.
Pengaruh Prinsip-Prinsip Dasar Etika Terhadap Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Di Kota Medan Fahmi, Muhammad; Hutahayan, Ariyan
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21313

Abstract

The purpose of this study is to examine and analyze the influence of basic ethical principles on detecting fraud at Public Accounting Firms in Medan City. The approach used in this research is an associative approach. The associative approach is a method that uses two or more variables to determine the relationship between one variable and another. The sample consists of 74 respondents, determined using the Slovin formula. The data collection technique in this study uses a questionnaire method. The data analysis techniques employed in this research include Path analysis, Partial Least Square (PLS), and Hypothesis Testing. Data processing in this study uses the Smart PLS 4.1 software to test the proposed hypotheses. The results show that the integrity and competence of auditors have a positive effect on detecting fraud.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara) Hastuti, Noviana Sri; Nasution, Dito Aditia Darma
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21423

Abstract

Regional government financial performance is an important aspect in public financial management. The ability of local governments to manage financial resources efficiently and effectively will influence the success of development and public services in the area. Therefore, it is necessary to evaluate the factors that influence local government financial performance. This research aims to analyze the influence of Regional Original Income (PAD) and Capital Expenditures on the Financial Performance of the Regional Government of North Sumatra Province, where financial performance is measured by the efficiency ratio. This research uses secondary data from the North Sumatra Province Regional Revenue and Expenditure Budget Realization Report (APBD) for the 2019-2022 period. Data analysis was carried out using the multiple linear regression method. The research results show that PAD partially has a positive and significant effect on local government financial performance, while capital expenditure has a negative and significant effect on local government financial performance. The coefficient of determination (R²) value in this research is 0.437, which means that the Regional Original Income and Capital Expenditure variables are able to explain 43.7% of the variation in Regional Government Financial Performance, while the remaining 56.3% is explained by other variables outside the research model..
Pengaruh Akuntabilitas, Transparansi, Partisipasi, Pengawasan, Dan Pemahaman Akuntansi Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money Pramita, Yulinda Devi; Filiana, Ilma; Maharani, Betari
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21867

Abstract

This research aims to test and analyze empirically the influence of accountability, transparency, participation, supervision and understanding of accounting on the performance of value for money based village fund budgets (empirical study in villages throughout Tempuran sub-district, Magelang district). The data used in this research is primary data. The population of this study was 15 village offices in Tempuran District, Magelang Regency. Meanwhile, the samples in this study were the village head, financial head, Head of Welfare, Head of Development, Head of Hamlet. The sampling technique is using a purposive sampling method. The number of samples used was 15 village offices with a total of 170 respondents. The analytical method used in this research was multiple linear regression analysis. The results of this research show that accountability, transparency, participation, supervision and understanding of accounting have a positive effect on the performance of village fund budgets based on value for money.
Kesiapan Auditor Dalam Adopsi Penggunaan Teknologi Kecerdasan Buatan Terhadap Profesi Akuntansi Mauliza, Sri
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/22411

Abstract

This article provides an in-depth correlational study on the level of readiness of accounting personnel and the adoption of artificial intelligence technology usage in their respective fields. The quantitative results of this study aim to examine whether the level of readiness and adoption have a positive correlation across various technologies involving the use of artificial intelligence. A descriptive research design was employed with a total of 50 accounting personnel selected through purposive sampling from chosen public and private universities as well as local government units in Cavite. The collected data were analyzed using frequency counts, percentages, weighted mean, standard deviation, and Spearman's Rho method, while maintaining strict confidentiality. The findings revealed that participants were moderately ready to use AI software applications, slightly ready to use Cloud technology, and fairly ready to use Blockchain technology. It was also disclosed that participants were moderately adaptive to using AI software applications, slightly adaptive to using Cloud technology, and moderately adaptive to using Blockchain technology in their accounting profession. Furthermore, it was revealed that there is a positive correlation between the level of readiness and adoption in the use of all AI technologies.
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ammy, Baihaqi
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21350

Abstract

The problem of this study is the occurrence of a significant decrease and increase in the current ratio, and return on assets can affect the value of the company, the increase in company size is not accompanied by an increase in company value. The purpose of this study is to: (1) determine and analyze the effect of liquidity, profitability, and company size on company value and to determine and analyze the effect of liquidity as measured by the current ratio, profitability as measured by return on assets, and company size as measured by the natural logarithm on company value as measured by price to book value. This study uses a descriptive statistical research type. The population in the study was PT. Perkebunan Nusantara IV Medan and a sample of 5 years of observation. Based on the results of the study, it showed that liquidity had a negative but insignificant effect on company value, profitability did not have a significant effect on company value, and company size had a significant effect on company value. Based on the results, simultaneously, liquidity, profitability and company size did not have a significant effect on company value.

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