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.
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<![CDATA[ANALISIS PENGETAHUAN DEWAN PERWAKILAN RAKYAT DAERAH TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH ]]>
<![CDATA[Elizar Sinambela Bambang Satriawan]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 9, No 2 (2009): JURNAL RISET AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v9i2.459
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui bagaimana pengetahuan dewan perwakilan rakyat daerah tentang anggaran terhadap pengawasan keuangan daerah dan sekaligus ingin mengetahui pengaruh pengetahuan anggota dewan perwakilan rakyat daerah terhadap pengawasan keuangan daerah di kota Medan. Responden dalam penelitian ini sebanyak 35 orang yang terdiri dari para anggota dewan yang tergabung dalam komisi C dan panitia anggaran. Alasan dipilihnya komisi C dan panitia anggaran karena keduanya merupakan pihak yang terlibat langsung dalam mekanisme anggaran. Tehnik pengumpulan data menggunakan metode survey, dimana kuesioner didistribusikan langsung kepada anggota dewan. Hasil penelitian menunjukkan bahwa pengetahuan anggota dewan perwakilan rakyat daerah tentang anggaran sudah cukup baik sehingga pengawasan keuangan daerah yang dilakukan juga sudah cukup baik, yang mana hal ini dibuktikan dengan pernyataan para anggota dewan yang sebahagian besar menyatakan setuju dan sangat setuju atas pernyataan-pernyataan mengenai pengetahuan dewan tentang anggaran terhadap pengawasan keaungan daerah yang ada dalam kuesioner. Selain itu hasil penelitian juga menunjukkan bahwa terdapat pengaruh signifikan antara pengetahuan dewan perwakilan rakyat daerah tentang anggaran terhadap pengawasan keuangan daerah di kota Medan. Hal ini menunjukkan bahwa semakin tinggi pengetahuan anggota dewan tentang anggaran maka semakin tinggi pula tingkat pengawasan keuangan yang dapat dilakukan oleh anggota dewan. Hal ini dapat dilihat dari nilai F hitung sebesar 20.715 yang lebih besar dari F tabel sebesar 4.160]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Non Performing Financing Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Munawaroh Munawaroh]]>;
<![CDATA[Murni Dahlena Nst]]>;
<![CDATA[Dewi Andriyani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v21i1.6520
<![CDATA[This research aims to determine the effect of the type of financing, inflation and the Bi rate on Non-Performing Financing in Islamic commercial banks in Indonesia. In this study used a Quantitative approach. The population in this study is all sharia public banks in Indonesia. The eligible samples in the study were 14 companies. The results of this study show that partially this type of financing has a significant negative effect on non-performing financing at Sharia Commercial Bank in Indonesia while inflation and Bi rate negatively affect non performing financing at Sharia Commercial Bank in Indonesia. Simultaneously the type of inflation financing and Bi rate has a significant effect on non performing financing at Sharia Commercial Bank in Indonesia which is 31.4% while the remaining 68.6% is explained by other variables outside this study.]]>
<![CDATA[Analisis Resiko Kredit Pada PT. Bank Sumut Cabang Pembantu Tanjung Pura ]]>
<![CDATA[Edi Saputra Matondang]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v20i2.5723
<![CDATA[This study aims to analyze the credit risk ratio to determine whether the bank is in the unhealthy category according to Bank Indonesia. In addition, by analyzing credit risk, it can be seen that the company's financial performance from year to year. This research uses descriptive quantitative research with the data used are financial reports. To obtain the data needed in this study, the authors used data collection techniques. Methods by means of documentation, calculating research variables, analyzing research variables and making conclusions. The results of this study indicate that: the Bank's financial credit risk seen from the NPL factor of PT Bank Sumut Capem Tanjung Pura is included in the category of a healthy bank because the level of NPL that grows is still below the stipulated Bank Indonesia Standard, which is below 5%. Credit risk seen from the LDR at PT Bank Sumut Tanjung Pura Sub-Branch is in the bad or unhealthy category because the LDR level is still above the standard set by Bank Indonesia, which is ?78% -94%.]]>
<![CDATA[PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v20i2.5309
<![CDATA[ABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets.]]>
<![CDATA[Peran Komite Audit Dalam Good Corporate Governance ]]>
<![CDATA[Lidia Tambunan]]>;
<![CDATA[Bonifasius H. Tambunan]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v21i1.6618
<![CDATA[Overall corporate governance relating to the system and discussion of discussions on the company. The agent has a behavior that tends to side with the stakeholders as a principal that benefits the company. If more and more stakeholders are harmed, the company's reputation will become worse and no one will cooperate with the company. The role of the audit committee on the principle of equality is an important role for parties who are in line with the company so that it is fair to all companies so that no one is harmed. The role of the audit committee is based on the principle of responsibility, which plays an important role in running a good / healthy business, not in its own interests.]]>
<![CDATA[Analisis Pencegahan Kecurangan Akuntansi Dalam Mengelola Dana Desa Pada Desa Melati Ii Kecamatan Perbaungan ]]>
<![CDATA[Junita Putri Rajana Harahap]]>;
<![CDATA[Mhd Dani Habra]]>;
<![CDATA[yulandari yulandari]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v21i1.6392
<![CDATA[This research aims to determine the preventive measures of accounting fraud in managing village funds in Melati II Village, Perbaungan District. The method used in this research uses qualitative research methods. The subjects in this study were all officials of the Melati II Village, Perbaungan District, while the object of the research studied was the prevention of accounting fraud in managing village funds. The results of this study indicate that there are several measures to prevent accounting fraud in managing village funds in Melati Village, Perbaungan District, namely (1) a good internal control system including honesty in work can prevent fraud. (2) Compliance with accounting rules and government is able to prevent and reduce accounting fraud in reporting. (3) Village officials at Melati II implement the principles of good governance. (4) Follow the reporting standards set by the Government, namely government regulations in Permendagri No. 113 of 2014 concerning village financial management.]]>
<![CDATA[Analisis Determinan Harga Saham Perusahaan Sektor Agriculture Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Puja Rizqy Ramadhan]]>;
<![CDATA[Dito Aditia Darma Nasution]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
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DOI: 10.30596/jrab.v20i2.5569
<![CDATA[This research was conducted to find out how the influence of return on assets, earnings per share, and debt to asset ratio on stock prices in agriculture sector companies listed on the Indonesia Stock Exchange. The population in this research amounted to 21 agricultural companies with a sample of 18 companies. This research used secondary data taken from idx.co.id with data used from 2014-2018. This research used quantitative data with multiple linear regression models. The results showed that the return on assets and debt to assets ratio partially had a negative and significant effect on the stock prices of agriculture companies, while the earnings per share had a positive and significant effect on the prices of shares of agriculture companies. Simultaneous return on assets, earnings per share, and debt to asset ratios had a significant effect on the prices of agricultural companies Return on assets, earnings per share and debt to asset ratio contributed 82.3% in the formation of stock prices, while the remaining 17.7% was obtained from other factors. Stock prices had a very close relationship to return on assets, earnings per share, and debt to asset ratio.]]>
<![CDATA[Analisis Financial Distress, Audit Delay Dan Opini Audit Terhadap Voluntary Auditor Switching Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Sriwardany Sriwardany]]>;
<![CDATA[Ratna Sari Dewi]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v21i1.6521
<![CDATA[Auditor switch can be implemented mandatory and voluntary. The phenomenon of the voluntary auditor switch is an interesting thing to study. This study aims to analyze the determinants of financial distress, audit delay and auditor opinion on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. This study used secondary data from 31 research samples that were determined purposively. The data is interpreted descriptively and then analyzed using logistic regression with the help of SPSS 23 software. The results of the analysis show that all independent variables do not have a significant effect on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. The influence of these variables is the same, both as a whole and partially on the voluntary auditor switch..]]>
<![CDATA[Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Plastik Dan Kemasan Yang Terdaftardi Bursa Efek Indonesia ]]>
<![CDATA[Seprida Hanum Harahap]]>;
<![CDATA[Nurjannah Nurjannah]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v20i2.5855
<![CDATA[This research was conducted with the aim of knowing the effect of Value Added Human capital, Value Added Capital Employed and Structural Capital Value Added on Return On Assets in plastic and packaging companies listed on the Indonesia Stock Exchange, both partially and simultaneously. The population in this study were all plastic and packaging companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observations carried out for five years and as many as six plastic and packaging companies listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the independent variables in this study had a simultaneous effect on Return On Assets. Meanwhile, partial testing proves that the variables of Value Added Human capital and Value Added Capital employed have a significant effect on Return on Assets, while partially proves that the Structural Capital Value Added variable has no significant effect on Return on Assets in plastic and packaging companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Bermasalah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderating Pada Bank Umum Syariah Di Indonesia ]]>
<![CDATA[muhammad sofian]]>;
<![CDATA[irfan irfan]]>;
<![CDATA[Widia Astuty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v20i2.5614
<![CDATA[This research aims to find out how much influence Mudharabah Financing and Problematic Financing have on Profitability with Third Party Funds as moderating variables at Sharia Commercial Banks in Indonesia. This type of research with a statistical descriptive approach. The research methodology used is a method of documentation and study of literature. The data source comes from secondary data, which comes from Sharia Banking Statistics published by the Financial Services Authority. The data used in this study is data on 14 Sharia Commercial Banks in Indonesia from January 2015 to December 2019. The analytical tools used in this study are multiple linear regressions. The results of this study show that Mudharabah Financing has no significant effect on profitability, but Problematic Financing negatively and significantly affects profitability, while Third Party Funds do not moderate the influence of Mudharabah Financing on Profitability and Third Party Funds also do not moderate the effect of Problematic Financing on profitability]]>
