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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 296 Documents
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Analisis Determinan Pertumbuhan Laba Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di Bursa Efek Indonesia Yusneni Afrita Nasution; Umi Kalsum
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11642

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio dan Total Assets Turnover Terhadap Pertumbuhan Laba pada Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia baik secara parsia dan simultan. Dalam penelitian ini diketahui adanya penurunan Current Ratio dan Total Asset Turnover sehingga diduga berpengaruh terhadap Pertumbuhan Laba. Populasi yang digunakan dalam penelitian ini adalah populasi Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia 2015-2020 yaitu sebanyak 22 perusahaan. Sementara sampel nya sebanyak 8 perusahaan, pengambilan sampel yang dapat diambil dari populasi tersebut, dan pemilihan sampel penelitian ini ditentukan secara purposive sampling. Purposive sampling merupakan salah satu teknik pengambilan secara sengaja sesuai dengan persyaratan sampel yang diperlukan. Sering kali banyak batasan yang menghalangi peneliti mengambil sampel secara acak, sehingga dengan menggunakan purposive sampling, diharapkan cerita sampel yang diperoleh benar-benar sesuai dengan penelitian yang akan dilakukan. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan teknik dokumentasi, yaitu data yang berupa laporan keuangan perusahaan. Teknik analisis data dalam penelitian ini menggunakan metode analisis regresi linear berganda, uji asumsi klasik, uji hipotesis, dan koefisien determinasi dengan tingkat signifikan 5%. Pengelolaan data dalam penelitian ini menggunakan software SPSS for Windows versi 18.00.
Faktor-Faktor Yang Mempengaruhi Indeks Pembangunan Manusia Dengan Belanja Daerah Sebagai Variabel Intervening Pada Kabupaten/Kota Di Sumatera Utara Indri Dithisari; Lia Hartika
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11896

Abstract

The objective of the research was to analyze and find outsome factors whichinfluence IPM (Human Development Index) with Regional Expenditure as intervening variable in districts/towns of North Sumatera. The research used causal method, and the data were gathered by using documentary study and secondary data from the realization of Balance Fund, PAD (Regionally Generated Revenue), BKP (Provincial Financial Aid), Regional Expenditure, and IPM data in the period of 2011-2014. The population was 33 districts/towns in North Sumatera. The gathered data were analyzed by using multiple regression analysis and path analysis. The result of the research showed that, simultaneously, Balance Fund, PAD and BKP had significant influence on Regional expenditure. Partially, Balance Fund had positive but insignificant influence while PAD and BKP had positive and significant influence. It was also found that, simultaneously, Balance Fund, PAD, BKP, BOS (School Operational Aid) Fund, and Regional Expenditure had positive influence on IPM; partially, PAD, BKP, and Regional Expenditure had positive and significant influence on IPM. Balance Fund partially had positive but insignificant influence, while BOS Fund partially had negative and insignificant inluence on IPM. Meanwhile, Regional Expenditure was an intervening variable between Balance Fund and IPM, while for PAD and BKP
Efektivitas Bumdes Sejahtera Bersama Dalam Meningkatkan Kesejahteraan Peternak Kambing brabados di masa pandemi Covid 19 di Desa Lawe loning Aman Kecamatan Lawe Sigalagala Kabupaten aceh tenggara Yunita Althin Natanael; Ardi Hirmansyah
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11598

Abstract

This research aims to determine the effectiveness of the performance of Village Owned Enterprises (BUMDes) in improving community welfare. The method used in this study is to use qualitative data analysis techniques, in which the author only describes the problem as it is or in accordance with the reality that occurs in the object of research. The results of this study indicate that BUMDes in the village of Lawe Loning Aman, Lawe Sigalagala District, Southeast Aceh Regency shows that it is still not effective, seen from the three BUMDes principles that are applied in three of the seven elements of effectiveness, where the element of growth effectiveness is seen in the application of participatory principles which is a It is important for us to pay attention to realizing a business that runs voluntarily, not to hesitate in increasing the contribution to the business group that is run so that the effectiveness of village-owned enterprises (BUMDes) with good growth and a participatory workforce so as to create better results.
Analisis Pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Total Asset Turn Over (TATO), Return On Asset (ROA), terhadap Harga Saham Perusahaan Syariah di Indonesia Nur Ahmadi Bi Rahmani
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13264

Abstract

Tujuan dari adalah untuk menganalisis Pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Total Asset Turn Over (TATO), dan Return On Asset (ROA), terhadap Harga Saham Perusahaan Perusahaan Syariah tahun 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder sebagai jenis datanya. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan teknik Analisis regresi linier berganda, dimana Pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Total Asset Turn Over (TATO), dan Return On Asset (ROA) sebagai variabel independen dan Harga Saham sebagai variabel dependen dengan alat analisis pengolahan data menggunakan SPSS 24.0. Berdasarkan Hasil Analisis penelitian, maka temuan dalam penelitian ini menunjukkan bahwa secara parsial Pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), berpengaruh signifikan terhadap Harga Saham. Hasil penelitian berikutnya secara parsial Total Asset Turn Over (TATO) berpengaruh signifikan terhadap Harga Saham. Return On Asset (ROA) berpengaruh dan signifikan terhadap Harga Saham. Secara simultan Pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Total Asset Turn Over (TATO), dan Return On Asset (ROA) berpengaruh signifikan terhadap Harga.
Determinan Market Share Industri Keuangan Non Bank Syariah Indonesia Wahyu Syarvina; Andri Soemitra; Zuhrinal Nawawi
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13175

Abstract

The market share of the non-Islamic non-bank financial industry is moving slowly, incomparable with Indonesia's Muslim population which reaches 87%. The purpose of this study was to determine the effect of assets and equity on the market share of the Islamic non-bank financial industry for the period 2017 to 2021. This research method uses a quantitative approach with an associative method. The sampling technique was carried out by researchers with special considerations (purposive sampling), namely the sampling technique with special considerations so that what is suitable as a sample. The data analysis technique used in this research is to carry out quantitative analysis expressed in numbers which in the calculations use statistical methods assisted by the statistical data processing program SPSS version 26 for Windows so that it can be seen whether there is an effect of several independent variables on the dependent variable. . From the results of data processing using SPPS, the results show that assets and equity do not affect the market share of the non-sharia financial industry in Indonesia for the period 2017 to 2021
Analisis Keselarasan Dokumen Perencanaan, Penganggaran, Dan Akuntabilitas Kinerja Satuan Kerja Perangkat Daerah (Studi Kasus Pada Dinas Kebudayaan dan Pariwisata Aceh) Putri Ayudia; Syukriy Abdullah
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14353

Abstract

This study was conducted to analyze the alignment/consistency of planning, budgeting, and performance accountability documents in the SKPD, namely in the Strategic Plan, Renja, DPA-SKPA, LKPJ, and LAKIP (Realization) documents for the 2018-2019 This study aims to identify the causes of misalignment/inconsistency in planning, budgeting, and performance accountability by comparing the level of consistency of programs/activities through the budget on each document to be analyzed. This research uses a descriptive qualitative method with a case study approach at the Aceh Culture and Tourism Office. The type of data was collected through observation techniques, documentation, and direct interviews with officials/employees of the Aceh Disbudpar. Participants in this study were officials or employees involved in the planning and budgeting process. The document analysis results showed that the performance of the SKPA DPA budget with the realization of the Aceh Disbudpar budget in 2018 was 52 percent (deficient) and in 2019 it was 22 percent (deficient). The cause of the inconsistency of planning documents, budgeting, and performance accountability is the inconsistency between the goals and targets of the organization and the work units below it, monitoring performance achievements is still limited to financial aspects, performance achievements are not used as the primary basis.
Analisis Pengaruh Pengetahuan Peraturan Perpajakan, Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Medan Kota) Amran Manurung; Bonifasius H Tambunan; Andalkris Laia
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14352

Abstract

The purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Medan City Tax Service Office. The type of research used is causality. The population in this study are individual taxpayers who are registered at the Medan City Tax Service Office. The sampling method used in this study is non-probability sampling, namely incidental sampling. The type of data used in this research is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that knowledge of tax regulations, tax services, and tax socialization simultaneously have a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer compliance.
Frefensi Generasi Milenial Terhadap Teknologi Pelayanan Perbankan Tanpa Kartu Untuk Penarikan Tunai Pandapotan Ritonga; Khairunnisa Harahap; Nurlaila Nurlaila
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13179

Abstract

Penelitian ini bertujuan untuk melihat bagaimana prefensi generasi milenial terhadap tekonologi tanpa kartu daripada dengan kartu untuk penarikan tunai. Teknologi uang tunai tanpa kartu memberikan solusi yang merupakan peningkatan dari bentuk pengiriman uang tradisional. Penelitian ini mengeksplorasi faktor-faktor yang mempengaruhi preferensi uang tunai tanpa kartu daripada kartu dengan menggunakan Extended Technology Accepted Model (TAM). Metode penelitian dilakukan dengan survei cross sectional digunakan untuk mengumpulkan kedua data melalui kuesioner yang pengambilan sampenya di lakukan kepada para mahasiswa di beberapa perguruan tinggi di Indonesia yang menggunakan pelayanan perbankan sebagai generasi milenial. Penelitian ini, menggunakan Analisis Regresi dengan dengan 140 responden yang merupakan nasabah salah satu bank BRI, Mandiri dan BNI. Penyebaran kuisioner dalam penelitian ini dengan menggunakan teknik convenience sampling yang di olah dengan SPSS.Hasil dari penelitian ini menunjukkan bahwa generasi milenial lebih menyukai pengambilan uang tunai tanpa kartu karena kemudahannya daripada dengan menggunakan Kartu daripada kemudahan penggunaan, kepercayaan pelanggan, atau keamanan yang dirasakan. Penelitian ini berkontribusi untuk memperlihatkan bahwa pelayanan perbankan untuk mengakses uang tunai dengan mengurangi kontak pelanggan di ATM.
Pengaruh Likuiditas, Profitabilitas dan Rentabilitas Terhadap Harga Saham Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Glistin Azuma Siregar; Husni Mubarak
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14495

Abstract

The purpose of this study was to determine the effect of Current Ratio, Return On Assets and Return On Equity simultaneously on Stock Prices in Food and Beverage Companies Listed on the Indonesia Stock Exchange. This study uses data from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for 2016 – 2020. Data analysis uses Multiple Linear Regression Tests, hypothesis testing uses the coefficient of determination test (R2), partial test (t-test) and simultaneous test ( F-test) while data processing uses SPSS 22.0. The results of this study indicate that the Current Ratio, Return On Assets and Return On Equity simultaneously influence the stock prices of Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2020, while the partial test results show that the current ratio has a negative and insignificant effect on stock prices while return on assets and return on equity have no effect and are not significant on stock prices at Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2020
Pengaruh Overconfidence, Gambler’s Fallacy dan Loss Aversion Terhadap Keputusan Investasi di Sumatera Utara Fauziah Rahman; Sucitra Dewi
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14510

Abstract

This study aims to prove the effect of overconfidence, loss aversion, gambler's fallacy, on investment decisions. The type of research used is conclusive causality which aims to see the cause-and-effect between the dependent variable and the independent variable. This research study uses primary data obtained from distributing questionnaires through social media. The population in this study were all capital market investors in North Sumatra. Due to the unknown population, the sampling used Malhotra's theory with purposive sampling technique so that 190 samples were obtained in this study. The results stated that overconfidence, loss aversion and gambler's fallacy partially had a positive and significant effect on investment decision making. Other results overconfidence, loss aversion and gambler's fallacy simultaneously have a positive and significant effect on investment decision making

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