cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jrab@umsu.ac.id
Editorial Address
http://jurnal.umsu.ac.id/index.php/akuntan/about/editorialTeam
Location
Kota medan,
Sumatera utara
INDONESIA
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 295 Documents
 24   25   26   27   28 
Analisis Identifikasi Keberhasilan Implementasi Sistem Keuangan Desa (Siskeudes) Untuk Mewujudkan Akuntabilitas Pada Desa Pematang Serai Kabupaten Langkat Anggi Pratama Nst; Ikhah Malikhah; Denta Oktari
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: 10.30596/14790

Abstract

The Research Approach built with the Qualitative Descriptive method. This study uses primary data sources, namely the Village Head, Village Secretary, Village Treasurer and additions from several community leaders in the Village environment. Then the data obtained and analyzed using descriptive research in obtaining the Strengths, Weaknesses, Opportunities and Threats of each Indicator so as to produce a Strategy for Successful Implementation of the Village Financial System (SISKEUDES). The results of the study identified that the SISKEUDES success strategy in Pematang Serai Village included among others 1) Improving the Quality of Village Vision, Mission and Goals that prioritize national/regional development issues in accordance with the availability of available resources 2) Improving the Quality of the Village Work Program in the RJPMD and RKP which have been analyzed by looking at the potential for income growth and the potential for village spending efficiency 3) Improving the quality of human resources in producing SISKEUDES information through continuous assistance from BPKP 4) Increasing the Development of Quality Human Resources through Cooperation Programs with educational institutions.
Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Fitriani Saragih; Rahmat Daim Harahap; Saparuddin Siregar
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: 10.30596/14882

Abstract

This study aims to examine the determinants of factors influencing the management of earnings management practices in Islamic banks in Indonesia. The factors affecting earnings management are reflected in the Camel Ratio in the form of capital adequacy, return on assets, return on equity and financing to deposit ratio. The population in this study are all Islamic commercial banks in Indonesia, with a sample of 60 companies. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that CAR, RORA, ROE have no significant effect on earnings management, then the FDR variable has a significant effect on earnings management and furthermore, together the variables CAR, RORA, ROE and FDR have an influence on earnings management at banks. general sharia in Indonesia.
Sustainability Report, Good Corporate Governance Dan Kinerja Keuangan: Studi Kasus Perusahaan Pertambangan Di Indonesia Febrina Zega; Murni Dahlena Nasution; Debbi Chyntia Ovami
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16611

Abstract

Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance
Peningkatan Likuiditas Dan Profitabilitas Dalam Modal Kerja Bersih Pada PT Perkebunan alzen alzen; Salman Farisi
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14800

Abstract

Tujuan penelitian ini dilakukan untuk mengetahui peran modal kerja bersih dalam meningkatkan likuiditas dan profitabilitas pada perusahaan PT. Perkebunan Nusantara III Medan pada tahun 2015 sampai 2020. Penelitian ini mengunakan pendekatan deskriptif. Jenis data yang digunakan adalah data kuantitatif. Sumber data yaitu data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu studi dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif. Pada penelitian ini penulis melakukan perhitungan rasio keuangan dan pengutipan teori-teori tentang modal kerja bersih, rasio likuiditas, dan rasio profitabilitas. Hasil penelitian ini menujukkan bahwa modal kerja bersih PT. Perkebunan Nusantara III (Persero) Medan periode 2015 sampai dengan 2020 dengan menggunakan rasio keuangan yang diukur dari rasio likuiditas yaitu Current Ratio kurang baik karena mengalami penurunan, rasio profitabilitas yaitu Return On Asset kurang baik karena mengalami penurunan setiap tahunnya, dari keseluruhan rasio tersebut menunjukkan pergerakan yang menurun.
Analisis Determinan Indeks Harga Saham Pada Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII) Paska Prina Br Bangun; Debbi Chyntia Ovami; Sri Fitria Jayusman
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16612

Abstract

This study aims to examine the effect of macroeconomic variables, market capitalization, and the BI rate on the Jakarta Islamic Index (JII) stock price index. The objects of this study are the Central Bureau of Statistics (www.bps.go.id), Bank Indonesia (www.bi.go.id), Statistics on the Indonesia Stock Exchange (www.idx.co.id and www.ojk.go.id) and ICP obtained from the Directorate General of Oil and Gas (www.migas.esdm.go.id) which was carried out using online media. The sample selection method uses saturated sampling technique, which is a sampling method in which the entire population is used as a research sample. The sample in this study is the period from 2016 - 2019, namely 48 periods. Data processing was carried out with the help of the SPSS 20 for windows computer application program. The results of this study indicate that the variable inflation, the IDR-USD exchange rate, the BI Rate have a negative and significant effect on the Jakarta Islamic Index (JII) stock price index. 
Analisis Laba Dalam Memprediksi Arus Kas Di Masa Mendatang Amirul Syah; Salman Farisi; Muslih Muslih
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14801

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan memprediksi arus kas di masa mendatang dengan menggunakan laba kotor dan laba bersih. Penelitian ini dilakukan pada Perum Perumnas Regional I Medan periode 2014 – 2020. Pendekatan penelitian menggunakan pendekatan penelitian deskriptif, sumber data yang digunakan adalah data sekunder, jenis data yang digunakan adalah data kuantitatif dengan teknik pengumpulan data dokumentasi. Berdasarkan penelitian dapat disimpulkan bahwa arus kas Perum Perumnas Regional I Medan dengan menggunakan laba kotor dan laba bersih pada tahun 2014 – 2020 tergolong baik meskipun terjadinya penurunan laba kotor dan laba bersih pada tahun 2017, bahkan pada laba bersih bernilai negatif. Penyebab terjadinya penurunan  laba bersih yang negatif pada tahun 2017 adalah penurunan dari pendapatan bersih dan laba bersih setelah pajak yang diterima oleh perusahaan. Agar arus kas perusahaan semakin baik lagi sebaiknya Perum Perumnas Regional I Medan berusaha untuk memanfaatkan aktiva yang seefektif mungkin, menghindari besarnya beban meningkatnya volume pendapatan serta mengurangi pengeluaran biaya – biaya yang tidak diperlukan sehingga dapat menghasilkan laba yang lebih optimal dan mampu menciptakan nilai tambah ekonominya.
PENGARUH CAR, NPF, ROA, ROE TERHADAP PEMBIAYAAN EKUITAS BAGI HASIL DENGAN BOPO SEBAGAI VARIABEL INTERVENING DI BANK UMUM SYARIAH INDONESIA TAHUN 2017 – 2021 Mutiara Annisa; Sugianto Sugianto; Wahyu Syarvina
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15126

Abstract

Metode analisis data menggunakan Regresi Panel, dan kumpulan data mencakup data cross-sectional dan time series. Tiga metode yang di pakai yaitu, Uji Chow, Uji Hausman, dan Uji Langrange sering digunakan saat mengestimasi model regresi menggunakan data panel. Temuan penelitian ini menunjukkan bahwa Random Effect Model adalah model regresi terbaik untuk digunakan. Temuan penelitian ini lebih lanjut menunjukkan bahwa untuk tahun 2017 hingga tahun 2021, CAR dan NPF secara parsial tidak berpengaruh terhadap Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia. Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia tahun 2017 hingga tahun 2021 juga dipengaruhi oleh ROA, ROE, dan BOPO. Berdasarkan pengujian secara simultan, variabel CAR, NPF, ROA, ROE, dan BOPO berpengaruh terhadap pembiayaan ekuitas bagi hasil bank umum syariah Indonesia tahun 2017 hingga tahun 2021. Temuan analisis intervening menunjukkan bahwa BOPO dapat memediasi hubungan tersebut. antara CAR, NPF, ROA, dan ROE Tentang Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia periode 2017 hingga tahun 2021
Pengaruh Penerapan E- Filling Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan SPT Tahunan Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus di Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara) Nadratul Hasanah Lubis; Hendra Harmain; Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15539

Abstract

The purpose of this study is to determine the Effect of the Application of E-filling on Taxpayer Compliance with Service Quality Satisfaction as an Intervening Variability in the Regional Tax and Retribution Management Agency of North Sumatra Province. The type of research used was quantitative research with questionnaire and sample data collection techniques used by 100 taxpayer respondents at the Regional Tax and Retribution Management Agency of North Sumatra Province. Data testing techniques used in this study include Descriptive Statistical Analysis, Classical Assumption Test, Simple Linear Regression Test, Path Analysis Test, Sobel Analysis, R Square Test, and t Test. The results of this study show that the Application of E-filling has a positive and significant effect on Taxpayer Compliance 0.000 0.05, the Application of E-filling has a positive and significant effect on Taxpayer Compliance with Service Quality Satisfaction as an intervening variable. Path Analysis Test Results Indirect The application of E-filling (X) through Service Quality (Z) has a significant influence on taxpayer compliance (Y). Service Quality Satisfaction is able to mediate the relationship between the Application of E-filling to Taxpayer Compliance.
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Rating Sukuk Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index) Zatta Gahassani Hasibuan; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16797

Abstract

The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,4141.98 and P-value 0.0000.05 indicate that DER has an effect on the sukuk rating. 
Pengaruh inflasi, suku bunga dan pembiayaan bank syariah terhadap ekspor Indonesia Muhammad Ikhsan Harahap; Sugianto Sugianto
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15122

Abstract

Indonesia's exports are susceptible to changes due to various factors. Therefore it is necessary to do research to see what factors influence Indonesia's exports.This article aims to elaborate the influence of inflation, interest rate and Islamic Bank Financing on Indonesia’s exports. This study uses a quantitative method using secondary data obtained from Central Bureau of Statistics (BPS),  The Financial Services Authority (OJK) and Bank Indonesia ( BI). Data analysis using multiple linear regression method. The results indicate that inflation and Islamic Bank Financing influenced on exports, meanwhile interest rate had no influenced on Indonesia’s export

Page 26 of 30 | Total Record : 295

 24   25   26   27   28 

Filter by Year

2007 2025


Reset
Filter By Issues
All Issue Vol 25, No 2 (2025): SEPTEMBER Vol 25, No 1 (2025): MARET Vol 24, No 2 (2024): SEPTEMBER Vol 24, No 1 (2024): MARET Vol 23, No 2 (2023): September Vol 23, No 1 (2023): Maret Vol 22, No 2 (2022): SEPTEMBER Vol 22, No 1 (2022): Maret Vol 21, No 2 (2021): SEPTEMBER Vol 21, No 1 (2021): MARET Vol 20, No 2 (2020): SEPTEMBER Vol 20, No 1 (2020): MARET Vol 19, No 2 (2019): SEPTEMBER Vol 19, No 1 (2019): Maret Vol 18, No 2 (2018): September 2018 Vol 18, No 1 (2018): Maret 2018 Vol 17, No 2 (2017): SEPTEMBER 2017 Vol 17, No 1 (2017): MARET 2017 Vol 16, No 2 (2016): SEPTEMBER 2016 Vol 16, No 1 (2016): MARET 2016 Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 2 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 13, No 1 (2013): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS Vol 12, No 1 (2012): Jurnal Riset Akuntansi dan Bisnis Vol 11, No 2 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 11, No 1 (2011): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 2 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 10, No 1 (2010): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 2 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 9, No 1 (2009): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 2 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 8, No 1 (2008): JURNAL RISET AKUNTANSI DAN BISNIS Vol 7, No 2 (2007): Akuntansi Keuangan Vol 7, No 1 (2007): Akuntansi Keuangan Vol 15, No 2 More Issue