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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 7 Documents
 1 
Search results for , issue "Vol 25, No 1 (2025): MARET" : 7 Documents clear
Pengaruh Penerapan E-Filling, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Medan Polonia Irsan, Muhammad
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24167

Abstract

This study is a study conducted to test the effect of the implementation of E-filling, service quality and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia. This study is a quantitative study using an associative research approach. The associative approach is an approach using two or more variables to determine the relationship between one variable and another. The sample of this study was 100 respondents with sampling using the slovin formula. This study uses primary data by distributing questionnaires to respondents registered at KPP Pratama Medan Polonia. Data were analyzed using multiple linear regression analysis techniques using the SPSS application. Based on the results of the study, it was concluded that the Implementation of E-filing has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia, Service Quality has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia and the Implementation of E-filing, Service Quality and Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia.
Strategi Digital Accounting Untuk Meningkatkan Kinerja Usaha Mikro, Kecil, Dan Menengah (UMKM) Irhamuddin, Irhamuddin; Aryani, Watasya Nur; Umar, Nur Hazizah; Sukaisih, Sukaisih; Sari, Lisma
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24331

Abstract

This study aims to explore digital accounting strategies in improving the performance of micro, small, and medium enterprises (MSMEs) in Indonesia. The researchers used library research and qualitative descriptive methods to analyze various relevant previous research results in the last five years. The results of the analysis show that the implementation of digital accounting strategies, such as basic financial recording and separation of personal and business finances, has a significant impact on operational efficiency, decision-making, and financing channels for MSMEs. Several research findings indicate that mentoring, training, and the use of digital technology increase the effectiveness of this strategy, especially when adjusted to the capabilities and characteristics of business actors. Although this strategy is relatively easy to implement, its success is highly dependent on the level of financial literacy, the capacity of MSME participants, and the support of a supportive environment. Therefore, joint efforts are needed from academics, practitioners, and the government to build an accounting system that is not only simple but also contextual, sustainable, and able to encourage the development of MSMEs as a whole.
Pengaruh Komposisi Dewan Dan Komite Audit Terhadap Kapitalisasi Pasar Perusahaan Di Indonesia Putri, Destia Dwi
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24260

Abstract

This study aims to empirically test the effect of the composition of the board of commissioners, board of directors, and audit committee on the market capitalization of companies in Indonesia. This study examines all non-financial companies included in the 50 Biggest Market Capitalization as of December 2023. The research variables are tested using secondary data sourced from the annual reports of sample companies. The data that has been collected is processed using SPSS statistical software. The findings of this study are that the composition of the board of commissioners and board of directors does not determine the high level of market capitalization of companies in Indonesia, while the composition of the audit committee affects the high level of market capitalization of companies in Indonesia.
Peran Artificial Intelligence Dalam Modernisasi Audit Dan Pelaporan Keuangan: Kajian Literatur Azizah, Nurul; Lestari, Ayu Dwi; Sari, Saijuwita; Osya, Zahra Zeinatha; Ovami, Debbi Chyntia
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24335

Abstract

This research aims to evaluate how Artificial Intelligence (AI) technology is applied in the modernization audit and financial reporting process through the literature study method. The application of AI in accounting has shown great impact, especially in terms of operational efficiency, improved data accuracy, and timely presentation of relevant financial information. AI is able to automate various complex processes such as irregularity detection, prediction-based data analysis, and the generation of financial reports quickly and accurately. Study results show that AI supports improved audit and reporting quality by reducing manual errors and speeding up the decision-making process. However, there are a number of challenges that need to be addressed, such as data security issues, information input quality, professional readiness, and AI's limitations in understanding the context of analysis. This research emphasizes that AI is not a total replacement for human auditors, but rather acts as a supporting technology that must be managed ethically and in accordance with regulations. Its successful implementation is highly dependent on organizational readiness, both in terms of technology and human resource competence.
Analisis Kontribusi Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Medan Sanjaya, Surya; Irsan, Muhammad; Pasaribu, Ade Tria Febyanti
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24329

Abstract

This study aims to analyze the contribution of Entertainment Tax and Advertising Tax revenues to the Regional Original Income (PAD) in Medan City in 2021-2023. The problem that occurs in this study is the number of taxpayers for Entertainment Tax and Advertising Tax in Medan City which is increasing but the revenue received does not meet the set target. The research approach used is a descriptive approach and this type of data is qualitative data. The data analysis technique used in this study is a descriptive analysis technique. This study took place at the Medan City Regional Revenue Agency. The results of the contribution analysis show that the revenue of Entertainment Tax and Advertising Tax is classified as very low in contributing to the original regional income of Medan City. The low contribution of Entertainment Tax and Advertising Tax to Regional Original Income is caused by several factors, including the low awareness of taxpayers to carry out their obligations, the existence of taxpayers who do not report, and the financial problems of taxpayers so that they cannot pay their taxes.
Kinerja Manajerial: Peranan Sistem Informasi Akuntansi Manajemen Dan Ketidakpastian Lingkungan Deli, Leni; Irfan, Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/25878

Abstract

This study aims to identify the influence of management accounting information systems and environmental uncertainty on managerial performance at PT. Bank Sumut Medan. The problems faced are the ineffective implementation of management accounting information systems and the existence of environmental uncertainty that affects managerial performance. Research Objectives: This study aims to analyze the influence of management accounting information systems on managerial performance, as well as analyze the influence of environmental uncertainty on managerial performance at PT. Bank Sumut Medan. Research Methods: The method used in this study is quantitative with an associative approach. Data collection was carried out through questionnaires distributed to 80 respondents consisting of managers and employees at PT. Bank Sumut Medan. Data analysis was carried out using Partial Least Squares (PLS). Research Results: The results show that management accounting information systems have a significant effect on managerial performance with a probability value (p-value) 0.05. However, environmental uncertainty is not able to moderate the influence of management accounting information systems on managerial performance.
Pengaruh Pengungkapan Emisi Karbon Dan Green Investment Terhadap Nilai Perusahaan Astuti, Intan Novia; Ridha, Ainul; Eliana, Eliana
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26498

Abstract

This study aims to determine and analyze the effect of carbon emission disclosure and green investment on company value. The population in this study were energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling technique in this study used a purposive sampling method, resulting in 28 companies as research samples. The type of data used was secondary data, and the hypothesis testing method used multiple linear regression analysis with the Multiple Linear Regression Analysis technique. The results of this study indicate that the variables of carbon emission disclosure and green innovation influence company value.

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