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.
Articles
294 Documents
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Medan Barat ]]>
<![CDATA[Desi Triana Munthe]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7838
<![CDATA[This research aims to find out and analyze the effect of tax amnesty on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax amnesty and tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. The analytical technique used in this study is quantitative data analysis, which is testing and analyzing data with calculations of numbers and then drawing conclusions from the test with track analysis techniques but in practice the processing of data research is not processed manually, but uses SPSS statistical software. From the results of this study, tax amnesty variables have a significant effect on the realization of tax revenues. From the results of this study, tax socialization variables have a significant effect on the realization of tax revenues. From the results of this study, tax amnesty variables and tax socialization have a significant effect on the realization of tax revenues.]]>
<![CDATA[Pengaruh Kebijakan Moneter Terhadap Kinerja Bisnis Perbankan Syariah ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Atika Atika]]>;
<![CDATA[Syachrul Wahyudi]]>;
<![CDATA[Andri Soemitra]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7682
<![CDATA[This paper is a literature review that aims to investigate the effect of monetary policy on the performance of Islamic banking. The methodology used is a review of previous studies both on a local Indonesian scale and on an international scale. The result, it was found that there are two classifications of the researchers views regarding this topic. The most of researchers conclude that monetary policy has negative effects on the performance of Islamic banking, while other conclude that monetary policy has no effect on the performance of Islamic banking. The basic thinking for this different findings can be referred to the classical opinion, that monetary policy is a "black box" that is influenced by the behavior of stakeholders, time lag, and changes in the strategy for formulating monetary policy transmission. Some suggestions found of this research is the claim that there is still a lack of sharia-based liquidity instruments that can be used as a valuable input for the monetary authorities.]]>
<![CDATA[Analisis Determinan Dividen Kas Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bei ]]>
<![CDATA[Edisah Putra Nainggolan]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.6522
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesi tahun 2015 2019. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 6 perusahaan sub sektor otomotif dan komponen yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 30 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa laba bersih berpengaruh signifikan terhadap dividen kas. Arus kas operasi tidak berpengaruh signifikan terhadap dividen kas. Kemudian terdapat pengaruh laba bersih dan arus kas operasi terhadap dividen kas secara simultan]]>
<![CDATA[Pengaruh Motivasi Minat Dan Pengetahuan Mahasiwa Akuntansi Terhadap Memilih Konsentrasi Akuntansi Manajemen ]]>
<![CDATA[Zulia Hanum]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7974
<![CDATA[This study aims to determine: (1) The effect of student interest motivation on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra. (2) the influence of students' knowledge about choosing a concentration in Management Accounting at the Faculty of Economics and Business, University of Muhammadiyah North Sumatra. (3) The effect of exploring the factors that influence the selection of accounting study programs in the fifth and seventh semesters at private and public universities in Medan. With this research, the type of research used is qualitative research. The population of this research is 2,181,326 students of Muhammadiyah University of North Sumatra and a sample of 87 students. This study uses data normality test, multicollinearity test, and heteroscedasticity test for classical assumption test and multiple linear regression analysis for hypothesis testing. The results of this study indicate that the motivation of students' interest in knowledge has an effect on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra, Faculty of Economics and Business.]]>
<![CDATA[Pengaruh Current Ratio Debt Equity Ratio dan Total Asset Turnover terhadap Return On Asset yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ihsan Rambe]]>;
<![CDATA[Muhammad Arif]]>;
<![CDATA[Zulaspanti Tupti]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7898
<![CDATA[Penelitian ini bertujuan untuk: (1) mengetahui apakah ada pengaruh Current Ratio (CR) terhadap Return On Asset (ROA), (2) mengetahui apakah ada pengaruh Debt Equity Ratio (DER) terhadap Return On Asset (ROA), (3) mengetahui apakah ada pengaruh Total Asset Turnover (TATO) terhadap Return On Asset (ROA), (4) mengetahui apakah ada pengaruh Current Ratio (CR), Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) secara simultan terhadap Return On Asset (ROA) Pendekatan yang dilakukan adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Advertising, Printing, and Media yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diambil menggunakan metode purposive sampling, sehingga diperoleh 7 perusahaan sebagai sampel. Dan menggunakan metode analisis regresi linier berganda, uji asumsi klasik, uji t (uji parsial), uji f (uji simultan) dan koefisien determinasi bantuan software SPSS (Statistical Product and Service Solutions)]]>
<![CDATA[Efektivitas Pemungutan Pajak Hiburan pada Badan Pengelola Pajak Dan Retribusi ]]>
<![CDATA[Nancy Mayriski Siregar]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.7871
<![CDATA[The identification of problems in this study is the lack of compliance of taxpayers in carrying out their virgin obligations in the Binjai City Tax and Levy Management Agency, as well as the lack of quality of tax apparatus in tax collection in the Binjai City Tax and Levy Management Agency. The purpose of this study is to analyze taxpayer compliance and the quality of the tax apparatus, especially entertainment taxes on the Binjai City Tax and Levy Management Agency. The method that the author uses is a descriptive analysis method, where descriptive analysis is a method that seeks to collect data that corresponds to the actual circumstances, presenting and analyzing it so as to provide information in making all decisions. Based on the results of the research, it can be concluded that the collection of entertainment taxes on the Binjai City Tax and Levy Management Agency has not been quite good. This can be seen from the compliance of taxpayers in carrying out their virgin obligations and the quality of the tax apparatus that is not good enough. This can be seen from the low number of taxpayers who report tax returns, especially entertainment taxes.]]>
<![CDATA[Pengaruh Audit Operasional Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan ]]>
<![CDATA[Yunita Althin Natanael]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.8109
<![CDATA[The expected objectives of this study are: To determine and analyze the effect of operational audit on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of management control on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of operational audit and management control simultaneously on the performance of employees of PT. Tenggerraja Jaya Teknik. This type of research is associative with quantitative methods. This research uses documentation data. The author carried out the distribution of questionnaires aimed at employees of PT. Tenggerraja Jaya Teknik. The sample in this study were 50 respondents from employees of PT. Tenggerraja Jaya Teknik. The software used in this study uses the Statistical Package for Social Science (SPSS). There is a significant effect of work Operational Audit on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant influence of Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant effect of work Operational Audit and Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik.]]>
<![CDATA[Analisis Pengaruh Asset Growth (AG), Total Asset Turn Over (TATO), Dan Price Book Value (PBV), Terhadap Harga Saham Perusahaan Pada Jakarta Islamic Index ]]>
<![CDATA[Nur Ahmadi Bi Rahmani]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.8156
<![CDATA[The purpose of this study is to analyze the Analysis of the Effect of Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV), on the Company's Stock Price on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative approach with secondary data. The data analysis technique used in this study is using multiple linear regression analysis techniques, where Asset Growth (AG), Total Asset Turn Over (TATO), and Price Book Value (PBV) as independent variables and Stock Price as the dependent variable with analytical tools. data processing using SPSS 24.0. Based on the results of the analysis, the findings in this study indicate that partially Asset Growth (AG) has a significant effect on stock prices. The results of the next study partially Total Asset Turn Over (TATO) has a significant effect on stock prices. Price Book Value (PBV) has an effect and is significant on stock prices. Simultaneously Asset Growth (AG) Total Asset Turn Over (TATO), and Price Book Value (PBV) affect the price.]]>
<![CDATA[Konsep Pariwisata Halal Berbasis Ekonomi Kreatif Dengan Sharia Regulation dalam Meningkatan Pendapatan dan Kesejahteraan Masyarakat di Sumatera Utara ]]>
<![CDATA[Salman Nasution]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v21i2.8431
<![CDATA[During a period of 5 (five) years, Malaysia is a country with a majority Muslim population visiting North Sumatra as a tourist destination, namely 15,243 people in 2018. Countries with a non-Muslim majority population also open up halal tourism business opportunities which are intended to accept Muslim tourists to the country by providing the facilities needed according to Islamic law. In the context of halal tourism in North Sumatra, it is important to have sharia regulation. This study uses the concept of the Qur'an, library methods, and studies of central and local government policies. The results of this study conclude that if halal tourism is based on a creative economy with the concept of Sharia Regulation applied by the government and society, it will positively increase the income and welfare of the people of North Sumatra.]]>
<![CDATA[ANALISIS STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI ]]>
<![CDATA[Hafsah., Sri Sutra Sari]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v15i1.426
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dengan terhadap kinerja keuangan pada perusahaan Properti dan Real Estate yang terdaftar di BEI. Variabel independen dalam penelitian ini adalah Struktur Modal yang diukur dengan debt to total asset ratio dan variabel dependen adalah kinerja keuangan yang diukur dengan economic value added (EVA). Pendekatan penelitian adalah assosiatif deskriptif. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di BEI sebanyak 45 perusahaan. Sampel penelitian diambil berdasarkan teknik purposive sampling dan yang memenuhi kriteria sampel sebanyak 12 perusahaan, dengan masa periode selama 5 tahun. Data yang digunakan adalah data sekunder. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis regresi linear sederhana hasil menunjukkan bahwa DAR berpengaruh signifikan terhadap EVA.]]>
