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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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Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Pelaporan Keuangan Pada Umkm Di Kota Medan Irsan, Muhammad; Sanjaya, Surya; Mustafa, Hartati
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26798

Abstract

The purpose of this study is to determine whether Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District. This study is a quantitative study with data collection techniques using a questionnaire method given to 48 Micro, Small and Medium Enterprises (MSMEs) in Medan Deli District. The population in this study amounted to 83 MSMEs and the sample in the study amounted to 48 MSMEs. The data analysis techniques used were Outer Model Analysis, Inner Model Analysis, Hypothesis Testing analyzed using Smart PLS software. The results of this study state that Financial Literacy has a significant influence on the Financial Reporting of MSMEs. Then Financial Attitude has a significant influence on the Financial Reporting of MSMEs. And Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District.
Analisis Pendapatan Usahatani Kelapa Sawit Di Desa Pinang Damai Kecamatan Torgamba Kabupaten Labuhanbatu Selatan Pakpahan, Sutriadi; Pulungan, Delyana R.
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26808

Abstract

This research aims to describe oil palm farming activities, determine production costs, revenues, income and the ratio of revenues and costs in oil palm farming. The research was carried out from June to August 2023 in Pinang Damai Village, Torgamba District, South Labuhanbatu Regency. The sampling method used was the probability sampling method. This research collects primary and secondary data. Data analysis was carried out to calculate costs, revenues, income and R/C ratio. The results of this research show that the average production cost is IDR 47,735,874-/farmer/year and the average total revenue is IDR 133,226,785. .-/farmer/year. Meanwhile, the average income per hectare is IDR 25,009,332.-/ha/year with total production costs of IDR 13,957,564.-/ha/year with revenues of IDR 38,966,896.-/ha/year. Oil palm farming in Waru District is economically profitable based on an R/C ratio of 2.8. This means that every cost incurred of IDR 1.- will generate revenues of IDR. 2.8,- so that the business makes a profit
Pengaruh Kesesuaian Kompensasi Dan Sistem Informasi Akuntansi Terhadap Kecurangan Akuntansi Dengan Pengendalian Internal Sebagai Variabel Moderasi pasaribu, Asmia
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/26895

Abstract

Based on the results of the study, it was concluded that Compensation suitability has a positive and significant effect on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the implementation of good compensation suitability, it will increase the prevention of accounting fraud, Accounting information systems have a positive and significant effect on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the implementation of good accounting information systems, it will increase the prevention of accounting fraud, Internal control has a positive and significant effect in moderating the effect of compensation suitability on accounting fraud in Hospitals throughout Medan City, meaning that when the company increases the provision of compensation plus the implementation of good internal control, it will increase the prevention of accounting fraud and Internal control has a positive and significant effect in moderating the effect of accounting information systems on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the effectiveness of the implementation of accounting information systems plus the implementation of good internal control, it will increase the prevention of accounting fraud

Page 30 of 30 | Total Record : 293

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