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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 302 Documents
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Analisis Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Produksi Pada Pt. Perkebunan Nusantara Iv Regional Ii Unit Kebun Bah Birong Ulu Surya Sanjaya; M Irsan; Jamilah Agustina
Jurnal Riset AKuntansi dan Bisnis Vol 26, No 1 (2026): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/31384

Abstract

This study employs a descriptive method with a qualitative approach. Data collection was conducted through interviews and document analysis, utilizing data on production cost budgets and actual expenditures for the 2020–2024 period. The results indicate that the company has implemented responsibility accounting, evidenced by a clear organizational structure, the preparation of production cost budgets, cost classification, cost recording systems, and periodic responsibility reports. However, there remain unutilized production cost budget allocations, with the percentage of unspent funds tending to increase annually. This suggests that budget preparation does not yet fully reflect actual operational conditions, thereby preventing the control function from operating optimally. Overall, responsibility accounting has played a role in supporting production cost control through the processes of planning, execution, and evaluation; however, improvements are still needed, particularly regarding the preparation of more accurate and realistic budgets.
Pengaruh Pemahaman Akuntansi Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Rumah Sakit Umum Muhammadiyah Sumatera Utara Muhammad Irsan
Jurnal Riset AKuntansi dan Bisnis Vol 26, No 1 (2026): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/32064

Abstract

This study aims to analyze the partial and simultaneous effects of accounting understanding and tax knowledge on the compliance level of individual taxpayers at Muhammadiyah General Hospital (RSU) North Sumatra. Utilizing a descriptive quantitative approach with a survey method, primary data were collected through the distribution of questionnaires to all employees and medical staff. The research results indicate that both accounting understanding and tax knowledge have a positive and significant effect on taxpayer compliance partially. Simultaneously, both variables are also proven to contribute significantly to improving the formal and material compliance of taxpayers in reporting their obligations. The implications of this study suggest that the management of RSU Muhammadiyah North Sumatra should actively organize internal training on basic accounting and practical taxation for its employees. Furthermore, the Directorate General of Taxes (DJP) is advised to optimize community-based direct education strategies in the non-profit healthcare sector to minimize negligence in reporting the Annual Tax Return (SPT)

Page 31 of 31 | Total Record : 302

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