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JRAM (Jurnal Riset Akuntansi Multiparadigma)
Published by Universitas Islam Sumatera Utara
ISSN : 23390492     EISSN : 25991469     DOI : DOI: https://doi.org/10.30743/akutansi.v8i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. JRAM (Jurnal Riset Akuntansi Multiparadigma) is published Universitas Islam Sumatera Utara. The scope of the journal are the following topics: Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Accounting Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 84 Documents
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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP AKUNTABILITAS PENDAPATAN PAJAK DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI KOTA MEDAN Mas’ut, Mas’ut; Masrura, Abdan
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.761 KB) | DOI: 10.30743/akutansi.v5i1.487

Abstract

This reaserch aims to examine the application effect of accounting information system to accountability of local tax revenue in the regional tax and retribution management board of Medan City. A number of the sample or respondent is 30 employees of the Regional Tax and Retribution Management Board of Medan. The data is gained through questioneires which are spread up among the respondents then processed by using SPSS program. Simple regression analysis is used to analyze and the result shows that the application of accounting information system (X) has given positive influence into the accountability of local tax revenue (Y). The coefficient of determination or R square figure amount to 75.4% and the remaining 24.6% is influenced by other variables which are not examined. Therefore, the Regional Tax and Retribution Management Board is supposed to maintain the application of accounting information system to increase the accountability of local tax revenue.
PENGARUH KEMAMPUAN KERJA, BUDAYA ORGANISASI, IKLIM ORGANISASI DAN LOYALITAS TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT Lubis, Desni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.877 KB) | DOI: 10.30743/akutansi.v7i1.2720

Abstract

There is a significant influence between the ability to work the performance of employees, because according to the results of analysis Thitung T-table (2.966 1.67) at n = 96 with the level of Sifgifikansi 95%. There is a significant influence between organizational culture to employee performance, results of Thitung T-Table analysis (3.220 1.67) at n = 96 with the level of Sifgnifikansi 95%. There is a significant influence between the organizational climate to the employees ' performance, because according to the results of the analysis Thitung T-table (1.984 1.67) at n = 96 with a level of equal 95%. There is a significant influence between loyalty to employee performance, because according to the results of analysis Thitung T-table (8.893 1.67) at n = 96 with the level of exposure to 95%. The value F-count F table (87,303 2.46) with DK pemator 4 and DK Denominator 91 together (multiple) there are positive influence and significant work ability, organizational culture, climate organization Andloyalty to the performance of office employees West Medan Primary Tax service. Thus a proposed hypothesis was received.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN CURRENT RATIO TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sembiring, Khairutdin; Kurnianingsih, Heny Triastuti; Rangkuti, Lusi Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.235 KB) | DOI: 10.30743/akutansi.v8i2.4766

Abstract

This study entitled "The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020.  The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.
ASPEK RENTABILITAS, LIKUIDITAS DAN SOLVABILITAS PADA KINERJA KEUANGAN PT. PERKEBUNAN NUSANTARA III SUMATERA UTARA PERIODE 2012-2014 Simbolon, Ramadona
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.223 KB) | DOI: 10.30743/akutansi.v4i3.328

Abstract

This study focused on financial performance of PT. Perkebunan Nusantara III (Persero) in the period 2012-2014, before the company was appointed as a chief of holding company of State-Owned Enterprises (BUMN). This appointed holding company caused to raise questions related to the condition of the company such as related to management, production and finance; whether the company belonged to healthy company. Therefore, this research was conducted by referring to the Decree of the Minister of Finance of the Republic of Indonesia No. 826/KMK.013/1992 which described the standardization of healthy company in terms of profitability, liquidity and solvency. This research was a qualitative descriptive research with data collection from both primary and secondary sources in the form of documents. Analyzing data was performed on these documents by detailing, comparing and describing them for conclusions. The results of this study indicated that the overall financial performance level of the company was unhealthy based on the average for three years, from 2012 to 2014 by considering to the Decree of the Minister of Finance of RI. No. 826 KMK.013/1992 in terms of profitability, liquidity and solvency. The average achievement rate over the last three years was 64.52%, where the achievement was less than 90. This might be due to several internal factors such as non-business costs or lack of power in paying corporate liabilities. Therefore for the next period the company must pay attention to these factors in order to achieve company goals in accordance with expectations.
ANALISA LAPORAN KEUANGAN SEBAGAI DASAR UNTUK KEBIJAKAN PENGAMBILAN KEPUTUSAN PADA PT. CABANG MEDAN INDOSENTRA PELANGI Siregar, Melinda
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.956 KB) | DOI: 10.30743/akutansi.v6i2.2181

Abstract

This analysis of financial reports maximizes relatively little information into broader and more accurate information. Analysis results of financial statements will be able to uncover various inconsistencies of a report. The purpose of financial reporting provides information about the financial position, financial performance, and the cash flows of entities that help most users report in economic decision making. This research aims to determine the extent to which the analysis of financial statements plays a role in management in carrying out its duties as accounting. The techniques used by the authors in this study are Data analysis ratios, among others: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on the results of the research concluded on PT. Indosentra Pelangi Medan Branch Lack of management analyzed the financial statements that caused the company not to use their financial statements during this crisis so that the company in Running the operation is not achieved to the fullest, meaning hypotheses submitted by the author are acceptable.
PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Indriani, Ayu; Ningsih, Heny Triastuti Kurnia; Riana, Zenni; Elviani, Sri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.035 KB) | DOI: 10.30743/akutansi.v8i1.4061

Abstract

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN TELEKOMUNIKASI Elviani, Sri; Simbolon, Ramadona; Dewi, Sri Puspa
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.048 KB) | DOI: 10.30743/akutansi.v6i1.1408

Abstract

The purpose of this study was to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Earning per Share (EPS) towards the share price of telecommunications companies in Indonesia. The population of this study is a company engaged in telecommunications registered on the Indonesia Stock Exchange in 2012-2017. This study used a purposive sampling method which resulted in a total sample of 30 samples. The analysis technique of this study uses multiple linear regression to describe the relationship between one variable with other variables. The results of this study indicate that the ROE, and DER variables have a positive and significant effect on the share price of telecommunications companies, for the variables ROA, NPM, DAR and EPS do not have a positive and significant effect on the share price of telecommunications companies. On the other hand, the variables ROA, ROE, NPM, DAR, DER and EPS together have an influence on the share price of telecommunications companies. The adjusted R-Square value is 0.538, this means that 53.8% of the dependent variable stock price can be influenced by the variables ROA, ROE, NPM, DAR, DER and EPS.
PENGARUH PELATIHAN, KOMPETENSI DAN KOMITMEN TERHADAP KINERJA PETUGAS AIR TRAFFIC CONTROLLER ( ATC ) PADA PERUSAHAAN UMUM (PERUM) PENYELENGGARA PELAYANAN NAVIGASI PENERBANGAN INDONESIA ( LPPNPI ) CABANG MEDAN Rianto, Lucky Andri; Indra, Ibnu Zaiyyat; Manurung, Butar Marulitua; ., Rosdiana; Edri, Juan Madya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.821 KB) | DOI: 10.30743/akutansi.v7i2.3377

Abstract

Air Traffic Controllers (ATC) or Air Traffic Guides are one of the keys to aviation services because they are people who serve flights from the tip of Sumatra island to the tip of Papua. Thousands of aircraft are serviced every day with arranged arrangements to avoid collisions, delays and flight schedule chaos. The great responsibility assigned to ATC makes them have specificities in education, training, competence and health standards that are different from other human resources. This study aims to determine, review and analyze training, competence, and commitment to the performance of ATC officers at PERUM LPPNPI Medan Branch. The design of this study was a descriptive analytic and quantitative survey of 71 ATC officers who worked at PERUM LPPNPI Medan as the research sample. The research data were collected by making a list of questions (questionare), interviews and documentation study. The research data will be tested using classic assumption tests (normality test, multicollinearity, heteroscedasticity) and hypothesis testing (t and f tests, determinant test).The results showed that (1) the training had a p-value (in the Sig. Column) 0.03 0.05, which means that it was significant, while the t count of 2.705 was greater than the t table of 1.995. (2) Competence has a p-value (in the Sig. Column) 0.00 0.05, which means significant, or t count 6,358 is greater than t table 1.995. (3) The commitment variable has a p-value (in the Sig. Column) of 0.01 0.05, which means significant, while the t count is 3.654 from the t table 1.995. This means that training, competence and commitment have a positive and significant effect on employee performance. Based on the research results, the following suggestions can be made: (1) Perum LPPNPI Medan Branch to further improve training evenly and continuously for the purpose of providing optimal air traffic guidance services to be realized, (2) it is necessary to promote regular discussion forums in discussing problems that occur and share the latest knowledge, (3) need to reward employees according to work performance, for example: training or educational rewards outside of their knowledge for future development, giving praise, giving certificates or souvenirs for employees, (4) leaders need fostering a trustworthy attitude towards employees can increase employee creativity and initiative, and (5) companies need to provide rewards and better monitor the performance improvement of each employee by making and publishing reports on a regular basis regarding their performance.
PENGARUH PENDAPATAN DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA DAN KEMISKINAN Dewi, Ratna Sari; Irama, Ova Novi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.829 KB) | DOI: 10.30743/akutansi.v5i2.768

Abstract

The study aims to analyze direct and indirect effects of village income and village fund allocation on spending of village expenditure budget and poverty. The respondents of the study which was a sample of population, was 81 governments of village in North Sumatra Province. The data gained from 2014 to 2016 was processed and the purposive sampling method was used to determine the number of samples with certain criteria based on the APBDes report and the poverty level report of the district government of North Sumatra Province. Data were analyzed based on multiple linear regression processes with f test and t test for hypothesis verification. The results of the study showed that village income and village fund allocation have a direct influence on village expenditure budget and poverty.
PENGARUH DISIPLIN, KECERDASAN EMOSIONAL DAN KUALITAS KERJA TERHADAP KINERJA PEGAWAI DINAS KESEHATAN KABUPATEN ACEH TAMIANG ., Jalaluddin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.131 KB) | DOI: 10.30743/akutansi.v7i1.2725

Abstract

Increasing times require companies to be able to make decisions in terms of the right strategy in order to compete at an increasingly tight and competitive level of the Agency. In the past year, namely in 2017 there has been a decline in the performance of employees of the Aceh Tamiang District Health Office. This is because the employee's work discipline has decreased by being marked by many employees who arrive late then not only late but the employees like to be provoked by anger in serving the community, this is clearly related to low quality of work and have an impact on the low performance of Aceh Tamiang District Health Office employees compared to other regions. At the same time often employees do not come to work for unclear reasons. Aceh Tamiang District Health Office Jalan Ir. Haji Juanda (Aceh Tamiang Office Complex) Karang Baru Aceh Tamiang District, the sample in this study amounted to 33 people.Y = 45,064 + 2,035X1 + 1,070X2 + 0,234X3 The multiple linear regression equation can be interpreted as follows: If the variable Role Conflict, Job Stress and Organizational Commitment45,064 is equal to zero, then the Organizational Citizenship Behavior will be valued at the unit with a decreasing tendency. If the Role Conflict variable is increased by 1 unit, the Organizational Citizenship Behavior of teachers will increase by 2,035 units. If Job Stress is increased by 1 unit, it will be followed by an increase in Teacher's Organizational Citizenship Behavior by 1,070 units. If the Organizational Commitment is increased by one, it will be followed by an increase in Organizational Citizenship Behavior by 0.234 units

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