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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 294 Documents
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Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Faizah, Yustin Nur; Priyono, Fri Medistya Anke; Toyyib, Moh; Sakti, Eklamsia
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: 10.30596/16206

Abstract

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.
Analisis Kinerja Bank Pada Pt. Bank Danamon Indonesia Tbk Dengan Metode Camel Alvia, Nurul; Nasution, Anggi Pratama
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: 10.30596/19505

Abstract

This research discusses the important role of banks in reviving a country's economy, focusing on analysis of bank performance. Banks not only act as fundraisers and credit distributors, but also have a vital role in maintaining the stability of the country's economic system.  This study uses the CAMEL method to evaluate bank health, with PT Bank Danamon Indonesia Tbk as the object of study. Data was obtained from Bank Danamon's financial statements from 2016 to 2021, and the analysis was carried out using CAMEL formulas. The results showed that Bank Danamon Indonesia obtained different credit predicates in the management aspect, but overall it was categorized as a healthy bank.
Analisis Pengelolaan Dan Kinerja Keuangan Desa Tarean Kecamatan Silinda saragih, Evriany; Irawan, Irawan
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: 10.30596/20972

Abstract

Penelitian ini dilakukan pada Pemerintah Desa Tarean Kecamatan Silinda, dengan tujuan untuk mengetahui dan menganalisis pengelolaan dan kinerja keuangan Pemerintah Desa Tarean Kecamatan Silinda. Pengumpulan data dalam penelitian ini menggunakan penelitian perpustakaan dan penelitian lapangan. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Hasil penelitian ini yaitu anggaran pada LRA untuk T.A 2021-2023, menunjukkan bahwa Rasio Efektivitas PAD Pemerintah Desa Tarean Kecamatan Silinda dari tahun 2021-2023 rata-rata sebesar 98%, menunjukkan kemampuan efektif pemerintah desa dalam merealisasikan PAD dari target yang ditetapkan. Namun, Rasio Efisiensi selama periode yang sama rata-rata hanya sebesar 98,30%, mengindikasikan bahwa kinerja keuangan pemerintah desa masih kurang efisien dan memerlukan peningkatan dalam pengelolaan biaya pengumpulan PAD. Rasio Kemandirian mencapai rata-rata 100%, menunjukkan bahwa pemerintah desa mampu menghidupi dirinya sendiri tanpa ketergantungan yang signifikan pada dana dari luar. Selain itu, Rasio Belanja Operasional rata-rata sebesar 55,33% menunjukkan bahwa pemerintah desa telah mengelola keuangan secara efektif, menjaga keseimbangan antara pengeluaran untuk fungsi dasar pemerintahan dan pelayanan masyarakat dengan pengeluaran penting lainnya.
Faktor-Faktor yang Mempengaruhi Kualitas Kerja Audit Internal: Komitmen Profesional, Time Budget Pressure, dan Budaya Organisasi Siregar, Arninda Sekar Sari; Sembiring, Mira Octavia; Deliana, Deliana; Napitupuluh, Ilham H.
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: 10.30596/18109

Abstract

Previous research or relevant research has a very important role in research or scientific articles. Relevant research is used to strengthen the theory and explain the relationship and influence between variables. In this article, a review is conducted related to the factors that affect the quality of internal audit performance, professional commitment, time budget pressure, and organizational culture based on a literature study of internal audit reviews. The purpose of writing this article is to develop hypotheses between variables that will be used in future research. The results of the literature review in this article are: 1) Professional commitment affects the quality of internal audit work, 2) Time budget pressure affects the quality of internal audit work, and 3) Organizational culture affects the quality of internal audit work.
Analisis Efektivitas Pajak Kendaraan Bermotor Dan Bea Balik Nama Terhadap Pendapatan Asli Daerah Irsan, Muhammad; Sanjaya, Surya; Astari, Nining
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: 10.30596/20012

Abstract

The sources of research data are primary data in the form of interviews and secondary data in the form of data on realization of PKB-BBNKB receipts obtained from UPT. North Medan Samsat. The decrease in revenue from the realization of motor vehicle taxes and transfer fees for motorized vehicles from 2018 to 2019 was due to taxpayers who still had not paid taxes owed and did not pay administrative witnesses that were imposed as well as decreased public purchasing power for new vehicles due to an increase in tariffs.  as well as the lack of public awareness in the payment of BBN-KB for used vehicles. Based on the calculation results of the analysis of the effectiveness and contribution of the transfer of title to motorized vehicles, it can be concluded that the effectiveness of motor vehicle tax revenues and the transfer of title of motor vehicles in 2017 and 2021 has been effective.
Pengaruh Prinsip-Prinsip Dasar Etika Terhadap Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Di Kota Medan Fahmi, Muhammad; Hutahayan, Ariyan
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: 10.30596/21313

Abstract

The purpose of this study is to examine and analyze the influence of basic ethical principles on detecting fraud at Public Accounting Firms in Medan City. The approach used in this research is an associative approach. The associative approach is a method that uses two or more variables to determine the relationship between one variable and another. The sample consists of 74 respondents, determined using the Slovin formula. The data collection technique in this study uses a questionnaire method. The data analysis techniques employed in this research include Path analysis, Partial Least Square (PLS), and Hypothesis Testing. Data processing in this study uses the Smart PLS 4.1 software to test the proposed hypotheses. The results show that the integrity and competence of auditors have a positive effect on detecting fraud.
Pengaruh Good Corporate Governance Dengan Likuiditas Dan Ukuran Perusahaan Sebagai Variabel Kontrol Terhadap Profitabilitas Aminin, Auliya Listiyana; Zahara, Inna; Sulistiyantoro, David
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: 10.30596/18936

Abstract

This study aims to determine the effect of Good Corporate Governance on liquidity and company size as control variables on profitability in the financial sector of companies listed on the IDX for the 2019-2022 period. GCG measurement uses Managerial Ownership, Institutional Ownership, Audit Committee, and Independent Board of Commissioners. Liquidity is measured using the Current Ratio. Company size is measured using Ln (Total Asset). Profitability is measured using ROA.Based on the SPSS output results, partially managerial ownership, institutional ownership, audit committees, and independent commissioners affect the profitability of financial sector companies for the 2019-2022 period. The results of the F test show that ownership, institutional ownership, audit committee, and independent board of commissioners are controlled by liquidity, and company size simultaneously affects the profitability of financial sector companies for the 2019-2022 period.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara) Hastuti, Noviana Sri; Nasution, Dito Aditia Darma
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: 10.30596/21423

Abstract

Regional government financial performance is an important aspect in public financial management. The ability of local governments to manage financial resources efficiently and effectively will influence the success of development and public services in the area. Therefore, it is necessary to evaluate the factors that influence local government financial performance. This research aims to analyze the influence of Regional Original Income (PAD) and Capital Expenditures on the Financial Performance of the Regional Government of North Sumatra Province, where financial performance is measured by the efficiency ratio. This research uses secondary data from the North Sumatra Province Regional Revenue and Expenditure Budget Realization Report (APBD) for the 2019-2022 period. Data analysis was carried out using the multiple linear regression method. The research results show that PAD partially has a positive and significant effect on local government financial performance, while capital expenditure has a negative and significant effect on local government financial performance. The coefficient of determination (R²) value in this research is 0.437, which means that the Regional Original Income and Capital Expenditure variables are able to explain 43.7% of the variation in Regional Government Financial Performance, while the remaining 56.3% is explained by other variables outside the research model..
Pengaruh Akuntabilitas, Transparansi, Partisipasi, Pengawasan, Dan Pemahaman Akuntansi Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money Pramita, Yulinda Devi; Filiana, Ilma; Maharani, Betari
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: 10.30596/21867

Abstract

This research aims to test and analyze empirically the influence of accountability, transparency, participation, supervision and understanding of accounting on the performance of value for money based village fund budgets (empirical study in villages throughout Tempuran sub-district, Magelang district). The data used in this research is primary data. The population of this study was 15 village offices in Tempuran District, Magelang Regency. Meanwhile, the samples in this study were the village head, financial head, Head of Welfare, Head of Development, Head of Hamlet. The sampling technique is using a purposive sampling method. The number of samples used was 15 village offices with a total of 170 respondents. The analytical method used in this research was multiple linear regression analysis. The results of this research show that accountability, transparency, participation, supervision and understanding of accounting have a positive effect on the performance of village fund budgets based on value for money.
Kesiapan Auditor Dalam Adopsi Penggunaan Teknologi Kecerdasan Buatan Terhadap Profesi Akuntansi Mauliza, Sri
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: 10.30596/22411

Abstract

This article provides an in-depth correlational study on the level of readiness of accounting personnel and the adoption of artificial intelligence technology usage in their respective fields. The quantitative results of this study aim to examine whether the level of readiness and adoption have a positive correlation across various technologies involving the use of artificial intelligence. A descriptive research design was employed with a total of 50 accounting personnel selected through purposive sampling from chosen public and private universities as well as local government units in Cavite. The collected data were analyzed using frequency counts, percentages, weighted mean, standard deviation, and Spearman's Rho method, while maintaining strict confidentiality. The findings revealed that participants were moderately ready to use AI software applications, slightly ready to use Cloud technology, and fairly ready to use Blockchain technology. It was also disclosed that participants were moderately adaptive to using AI software applications, slightly adaptive to using Cloud technology, and moderately adaptive to using Blockchain technology in their accounting profession. Furthermore, it was revealed that there is a positive correlation between the level of readiness and adoption in the use of all AI technologies.

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