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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 293 Documents
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Analisis Pengaruh Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Ayu Tri Rahmawati; Endang Sri Utami
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: 10.30596/15698

Abstract

The study aims to detect potential fraud in financial statement by using hexagon fraud theory which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion. These elements are proxied using variables financial stability, external pressure, financial targets, nature of industry, change in auditors, change in directors, CEO’s picture, and government project and financial statements fraud as measured using the F-Score Model. Method purposive sampling used in this study, and a sample of 63 companies was obtained from a total of 92 mining sector companies listed on the Indonesia Stock Exchange during the 2016-2019 observation period. The analysis techniques were used is multiple linear regression with the SPPS program 25 version. The result of this study explain that the variables financial target has a positive effect and the change in director variable has a negative effect on fraudulent financial statements. Meanwhile the variables financial stability, external pressure, change in auditors, CEO’s picture and cooperation project with government have no significant effect on fraudulent financial statements.
Pemahaman Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) Tentang Kewajiban Perpajakan UMKM Hafsah Hafsah; Ade Dzikra Khairani
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: 10.30596/16296

Abstract

Penelitian ini terfokus pada  wajib pajak UMKM di Kecamatan Medan Denai yang masih kurang paham dalam membayar pajak dan tidak mengetahui tarif pajak serta Peraturan Pemerintah No. 46 Tahun 2013 dan Peraturan Pemerintah yang baru Peraturan Pemerintah No. 23 Tahun 2018. Tujuan penelitian untuk mengetahui tingkat pemahaman Wajib Pajak terhadap Peraturan Pemerintah No. 46 Tahun 2013 dan perubahan Peraturan Pemerintah No. 23 Tahun 2018 serta untuk mengetahui perbedaan pengetahuan dan pemahaman Wajib Pajak yang memiliki NPWP dengan yang tidak memiliki NPWP. Jenis penelitian ini adalah pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah melalui wawancara langsung. Teknik analisis data dalam penelitian ini adalah analisis deskriptif.  Hasil penelitian ini adalah pemahaman Wajib Pajak UMKM di Kecamatan    Medan Denai tentang ketentuan umum dan tata cara perpajakan masih rendah. Tingkat kesadaran pelaku UMKM terhadap Kewajiban Perpajakan menjadi salah satu faktor penyebab tidak patuhnya dalam melaksanaka kewajiban membayar pajak. Pemahaman Wajib Pajak UMKM di Kecamatan Medan Denai masih rendah dengan adanya Peraturan Pemerintah No. 46 Tahun 2013 atas dasar pengenaan tarif 1% dari omset bruto.
Analisis Biaya Pemupukan Tanaman Belum Menghasilkan Kelapa Sawit (Elaeis Guineensis Jacq) Di Kebun Ibunda PT Putri Hijau Nurkhotimah Sinaga; Ferdian Dwinata Gultom; Fadli Akbar Lubis
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20829

Abstract

The fertilization cost component is a high cost component, it can reach 40-60% of the total plant maintenance costs as a whole or around 24% of the total production costs.  This research aims to determine the amount and composition of fertilization costs for immature oil palm plants in PT Putri Hijau's, Ibunda plantation and to determine the fertilization costs per hectare and fertilization costs. The research sample of Immature Plants was in Afdeling II with a population of 68,871 trees, with a Stand per Hectare (SPH) or planting density of 131 trees/ ha for the 2019 planting year. The research method is a descriptive method.  The collected data is then analyzed, then described systematically so that it is easy to understand.   From the research results From the results of the study, it was concluded that the cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 16,329,252,576 (for 3 years of TBM) with the composition of Material Costs of 95.34%, Labor Costs 4.57%, and Transportation Costs 0.09%. The cost of fertilizing oil palm TBM in the Ibunda Plantation of PT Putri Hijau was Rp 31,000,000 per hectare. The cost of fertilizing Immature Oil Palm Plants in the Ibunda Plantation was Rp 238,000 per tree
Analisis Liabilitas dan Ekuitas terhadap Laba pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Riska Aprilia; Aulya Marshanda Ramadhani; Bintu Labibah; Salsa Nurahma; Syti Sarah Maesaroh
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14818

Abstract

Primary consumer goods sector companies play an important role in the economy because they mainly fulfill basic human needs to improve the quality of life. This research is motivated by the decline in profits in several companies in the sector in recent years which has become a concern for researchers. Data analysis uses multiple regression analysis through a quantitative descriptive approach. The company sample consists of primary consumer sector companies listed on the IDX in 2020-2022. The observed variables include total liabilities, equity, and profits of related companies. Hypothesis testing is carried out to determine the effect of the independent variable on the dependent variable. The results show that liabilities and equity simultaneously have a significant positive effect on company profits. However, partially, one of the research variables, namely equity, does not meet the significance requirements so that it can be interpreted that there is no influence between equity on profit growth. This indicates that between liabilities and equity that have a significant influence on profit growth are liabilities. Therefore, it is necessary to add other factors to get a higher coefficient of determination.
Pengaruh Tingkat Suku Bunga, Dana Pihak Ketiga dan Non Performing Loan Terhadap Profitabilitas Bank BUMN Indonesia Ali, M Rama; Siyo, Kasim
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21365

Abstract

This study aims to analyze the influence of interest rates, third-party funds (DPK), and non-performing loans (NPLs) on the profitability of state-owned banks in Indonesia. Bank profitability is an important factor in maintaining business continuity and increasing public trust. The independent variables used in this study are interest rates, deposits, and NPLs, while the dependent variables are profitability as measured by the Return on Assets (ROA) ratio. The research method used is a quantitative approach using secondary data from the financial statements of state-owned banks for the 2013-2022 period. Data analysis was carried out using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study show that interest rates have no effect on profitability, while deposits and NPLs have a positive and significant effect on the profitability of state-owned banks. These findings imply that state-owned banks need to consider appropriate policies related to interest rate management, deposits, and NPLs to increase profitability and maintain financial performance stability
Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Kab/Kota pada Provinsi Sumatera Utara Nabilla Dwi Agintha
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19226

Abstract

Performance is the Output/Result of the Program/Activity to be or has been achieved in connection with the use of budget with measurable quantity and quality. Financial Performance is determined by many factors. The purpose of the research was to obtain empirical evidence of the Influence of Local Government Characteristics proxyed by Local Government Size, Regional Wealth Level, Level of Dependence on Central and Capital Expenditure and Bpk Audit Findings on Financial Performance. The type of research used is quantitative research. This research was conducted on the District / City Government in North Sumatra Province. The population in this study was 33 populations with a period of 4 years of research, so the number of observations in this study was 132 data. The data analysis method used in this study is Data Panel Regression Analysis conducted with the help of Eview software.The result of the coefficient of determination was 0.432173 or (43.21%) meaning that independent variables can explain Financial Performance, the remaining 56.79% is explained by other variables that are not included in the research model. The F test results show that the Size of Local Government, Regional Wealth Level, Level of Dependence on The Center, Capital Expenditure and Bpk Audit Findings have a joint effect on Financial Performance. The results of the T test showed that the Size of Local Government, The Level of Dependence on the Center, and Capital Expenditure had a positive and significant effect on alpha five percent on Financial Performance while the Regional Wealth Level and bpk audit findings did not have a significant influence on financial performance.
Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19) Arief, Ihsan; Ramli, Muhammad Ridha
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20852

Abstract

The purpose of this study is to examine whether there are differences in health and education expenditures in local governments across Indonesia during and after the Covid-19 pandemic.Utilizing a quantitative approach, the study includes a sample of all 508 regencies/cities in Indonesia and employs paired sample t-tests to test the hypotheses. The findings indicate that there are no significant differences in health or education expenditures during and after the Covid-19 pandemic in these regions.
Analisis Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arrum Septiana; Zulkifli Zulkifli
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/17716

Abstract

This study analyzes the effect of profitability and leverage on company value with company size as a moderation variable in LQ45 Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique uses purposive sampling, so the total research sample is 83 companies. This research data was analyzed using multiple linear regression analysis and moderated regression analysis (MRA) technique with the help of SPSS software version 26. The results showed that profitability had a positive and significant effect on the value of the company. Leverage has a positive and significant effect on the value of the company. Company size cannot moderate the effect of profitability on company value, but company size can moderate the effect of leverage on company value.
Pengaruh Rasio Profitabilitas Likuiditas Dan Aktivitas Terhadap Nilai Perusahaan Maya Sari; Nurul Ilmi
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19329

Abstract

The development of a company cannot be separated from the role of financial reports. Financial reports are not only limited to testing tools, but can also be a basis for decision making. This research aims to determine the influence of profitability, liquidity and activity ratios on company value at PT. Japfa Comfeed Indonesia Tbk. This type of research uses Quantitative research; Secondary Data sampling technique; data collection techniques using documentation methods; The data analysis technique used in the research uses the analysis tools of the Statistical Package For Social Science (SPSS26) program. Based on partial research results, it was found that the Profitability Ratio which was proxied by Return On Assets (ROA) and the Activity Ratio which was proxied by Total Asset Turnover (TATO) had a significant effect on company value while the Liquidity Ratio which was proxied by the Current Ratio (CR) had no significant effect. significant to company value. Based on the F test, it can be concluded that simultaneously Return On Assets (ROA), Current Ratio (CR) and Total Asset Turnover (TATO) have a significant effect on company value..
Analisis Penerapan Sistem Informasi Pemerintah Daerah (SIPD) Pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara zuhra, shalsadila; Irawan, Irawan
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/21024

Abstract

The Regional Government Information System is one form of embodiment formulated by the Central Government to assist the implementation of good regional government. The use of SIPD in North Sumatra HEBAT slogan which means efforts to create a government that is Harmonious, Effective, Together, Accountable, and Transparent. This research aims to determine the application of SIPD in regional financial management in North Sumatra Province and to determine the obstacles to using TAM theory. This research uses descriptive qualitative research methods with data collection techniques in the form of observation, interviews, and documentation studies with Provincial BKAD Staff informants who are involved in the use of SIPD. Shows that the implementation of SIPD at the Provincial BKAD has not gone well, because there are still obstacles resulting from the SIPD application.

Page 27 of 30 | Total Record : 293

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