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<![CDATA[PENGARUH MOTIVASI, KEMAMPUAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH ]]>
<![CDATA[Hery Irwansyah Sinaga]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v7i1.2721
<![CDATA[The formulation of the problem in this research is how the influence of motivation on employees performance. How influence of work ability on employees performance. How influence of work facility on employees performance. How influence of motivation, work ability and work facility on employees performance. The purpose of this research is for know influence and analize of motivation on employees performance. For know influence and analize of work ability on employees performance. For know influence and analize work facility on employees performance. For know influence and analize motivation, work ability and work facility on employees performance. The sample in this research is 88 employees, with data analysis technique used is multiple linear regression analyze. The results of this research explain that motivation effect has a positive and significant on employee performance. Work ability effect has a positive and significant on employee performance. work facility effect has a positive and significant on employee performance. Motivation, work ability and work facility effect have a positive and significant on employee performance]]>
<![CDATA[PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Delvina Risnanda]]>;
<![CDATA[Farida Khairani Lubis]]>;
<![CDATA[Abdul Rasyid]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v8i2.4767
<![CDATA[This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.]]>
<![CDATA[FAKTOR-FAKTOR BERPENGARUH BAGI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sri Elviani]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v4i3.327
<![CDATA[Problem in this research is timeliness in the delivery of financial statements. Based on data in Indonesia Stock Exchange, there were 49 companies in 2014 which delayed delivering financial statements of December 31st on 2013, while in 2015 there were 52 companies late delivering the audit financial statements of 31st December 2014. This phenomenon is interesting to be observed due to the timeliness of delivery financial statements are a reflection of the credibility of reported quality of information and a reflection of the level of compliance with established regulations. Timeliness is one of the important factors in presenting relevant information, because the information of financial statements submitted in a timely manner will reduce the asymmetry of information closely related to agency theory. In this research, several factors that are assumed to have an effect on the accuracy of financial statements in Indonesia Stock Exchange are debt to equity ratio, profitability, ownership structure, auditor quality, and auditor turnover. Therefore testing of the five factors will be the focus in this study. This research method based on quantitative descriptive method with the nature of research is associative. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange, while taking samples using purposive sampling method, ie the selection of non-random samples whose information is obtained with certain considerations. This research uses descriptive statistical analysis method and and multiple regression analysis. The results show that debt to equity ratio has no effect on the timeliness of corporate financial reporting. While profitability affects the timeliness of corporate financial reporting, as well as the ownership structure affects the timeliness of corporate financial reporting. The quality of auditors does not affect the timeliness of corporate financial reporting.]]>
<![CDATA[EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TANJUNG MORAWA A, KECAMATAN TANJUNG MORAWA, KABUPATEN DELI SERDANG ]]>
<![CDATA[Zenni Riana]]>;
<![CDATA[Lulu Nada Lubis]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v6i2.2182
<![CDATA[The research to Effectiveness of Management of Village Fund Allocation in Tanjung Morawa A Village, Tanjung Morawa District, Deli Serdang Regency. Allocation of village funds is funds sourced from the central government. Therefore, it was found that there were problems regarding the allocation of village funds in TanjungMorawaA village, TanjungMorawa District. That village fund allocation is less effective. Based on the description, this study formulates the existing problem 1) How is the effectiveness of the management of Village Fund Allocation in TanjungMorawa A village, 2) what factors influence the effectiveness of the management of Village Fund Allocation in TanjungMorawa A. And this study aims to find out 1) to analyze and explain the management effectiveness of Village Fund Allocation in TanjungMorawa A village, 2) to analyze and explain the factors that affect the management effectiveness of Village Fund Allocation in TanjungMorawa village A. Analysis of data used is effectiveness techniques and effectiveness ratio of the Ministry of Home Affairs, Ministry of Home Affairs. Data was collected using the method of documentation and interviews.The results showed that the Effectiveness of Village Fund Allocation Management in TanjungMorawa A Village, TanjungMorawa A District, The level of effectiveness of village fund management in TanjungMorawa A village was in 2015 (63.47%), 2016 (75.01%) and 2017 ( 83,60%). The inhibiting factor experienced in realizing village fund allocation in TanjungMorawa A village is the community's understanding of village fund allocation, miss communication, and human resources.]]>
<![CDATA[PENGARUH ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDATAR DI BEI ]]>
<![CDATA[Amanda Agustia Pasaribu]]>;
<![CDATA[Nilawati Nasti]]>;
<![CDATA[Mas’ut .]]>;
<![CDATA[Shofwan Andri]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v8i1.4062
<![CDATA[This study aims to the effect of cash flow on stock prices in food beverage sub-sectorMaufacturing Companies listed on the Indonesia Stock Exchange. This study has a population of 21 companies that are Food and Beverage Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange during 2018-2020 which are then determined to be sampled using a purposive sampling method to obtain a sample of 13 Food and Beverage Sub Sector Manufacturing Companies by Specified criteria. The analytical method used is quantitative descriptive. Data analysis includes data feasibility test, regression analysis, and hypothesis testing partially and simultaneously. The result of this study indicate that (1) Operating Cash Flow has no effect on stock prices, (2) Investment Cash Flow has no effect on stock prices, (3) Funding cash flow has a significant effect on stock prices, (4) the effect operating cash flow, investment cash flow, and funding cash flow has no effect on stock prices.]]>
<![CDATA[ANALISIS MODAL KERJA DALAM MENINGKATKAN PERTUMBUHAN LABA BERSIH PADA PT. PERKEBUNAN NUSANTARA IV MEDAN ]]>
<![CDATA[Yusri Wulandari]]>;
<![CDATA[Tri Kartika Yudha]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v6i1.1409
<![CDATA[Working capital is an important factor for the company because without sufficient capital, the company's operational activities cannot be held. High working capital shows the greater ability of the company to gain profit and will affect the high level of profability as well. The more funds used as working capital are increasing in profit, so it can be said that working capital becomes an element needed by a company because working capital is influential in raising Profit growth. This research was conducted at PT. Plantation Nusantara IV Medan for the period 2013-2017. The purpose of writing this thesis is to know and analyze working capital to increase net profit growth.The data used in this research is the secondary data acquired from the company, and the data analysis method used is a descriptive method and comparative method of methods that attempt to collect data according to the circumstances The truth, presenting and analyding it so that it can give a fairly clear comparison of the objects that are carefully and can then be drawn a conclusion.From the results of the research that the company's working capital has not been optimal in improving net profit growth, based on the results of analysis in the year 2013-2017 showed that the net profit growth was fluctuating or ascending Year 2014 growth is 0.74%, year 2015 dropped to-0.47%, year 2016 back up to 0.40%, and year 2017 fell back to 0.37%. This is due to the fundamental condition of the company has not been effective and efficient in utilizing and using assets, assets and working capital owned by the company.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN PARTISIPATIF, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU DI SMA NEGERI 1 NA IX-X KABUPATEN LABUHANBATU UTARA ]]>
<![CDATA[Nurasiah Nasution]]>;
<![CDATA[Poltak .]]>;
<![CDATA[Eddi Sonti]]>;
<![CDATA[Ramlan Taufik]]>;
<![CDATA[Mhd. Affan Daulay]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v7i2.3378
<![CDATA[The formulation of the problem in this study is whether there is an influence of participatory leadership style on the performance of teachers and employees. Is there an effect of work discipline on the performance of teachers and employees. Is there an influence of the work environment on the performance of teachers and employees. Is there an influence of participatory leadership style, work discipline and work environment on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency. The purpose of this study was to determine and analyze the influence of participatory leadership styles on teacher and employee performance. Effect of work discipline on teacher and employee performance. The influence of the work environment on the performance of teachers and employees. The influence of participatory leadership style, work discipline and work environment on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency. The sample in this study amounted to 52 people. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis.The results of this study explain that the variables of work discipline and work environment have a positive and significant effect on teacher and employee performance. The participatory leadership style variable does not have a positive and significant effect on the performance of teachers and employees. The variables of participatory leadership style, work discipline and work environment have a positive and significant effect on the performance of teachers and employees of SMA Negeri 1 NA IX-X in North Labuhanbatu Regency.]]>
<![CDATA[DIMENSI PENDIDIKAN DALAM AL-QUR’AN: STUDI ATAS AYAT PENCIPTAAN MANUSIA, EDUKASI KOMUNIKASI DAN KISAH ]]>
<![CDATA[Eli Agustami]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v5i2.755
<![CDATA[The Qur'an describes the creation of man, which is derived from matter and spirit. Some phases in the process of human creation start from the soil into mud, into molded clay, into dry soil like pottery then God blows the spirit to him. In addition, the Qur'an also explains the principles of dialogue, communication, story and others that can give an indication for implementation of education. The process of human creation originately from spirit and soil elements basically indicates into the principle of goal; the aim of Islamic education in an effort to increase and maximize the element of immaterial that is orientation towards virtue in humans to remain in the truth. Meanwhile, the creation of humans gradually gives a strong indication that education is good in the aspects of body, taste, soul and ethics which is carried out following a certain phase in accordance with its development. The first verse revealed by Allah, namely the sura al-'alaq; “Iqra 'Bismi rabbika”, indicates that there is a real integration of science in Islamic education between sciences (iqra') and religion that is trassenden (bismirabbik). Thus based on some information in the Qur'an it can be concluded that Islam offers a holistic, integral pattern of education and positions religion and science as a mutually reinforcing.]]>
<![CDATA[PENGARUH KEPEMIMPINAN, DUKUNGAN ORGANISASI DAN KEADILAN TERHADAP KINERJA PEGAWAI BPJS KESEHATAN KANTOR CABANG LHOKSEUMAWAE ]]>
<![CDATA[Zulikhwan .]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 1 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v7i1.2726
<![CDATA[An employee who feels that his work and work has the support of an organization that is and in accordance with what he hopes will definitely feel dissatisfied with the support carried out by the organization or agency where it works. The problems faced by employees in the Social Security Assurance Agency (BPJS) of the Lhokseumawe Branch Office where leadership has still not been able to implement optimizing all working human resources due to the kinship between workers and local officials so that organizational support is not based on work results and this relates to giving value to the work done by employees so as to cause a sense of injustice among employees. The sample in this study amounted to 58 people. Y = 5.271 + 0.083X1 + 0.833X2 + 0.331X3. The multiple linear regression equation can be interpreted as follows: If the variable workload, Justice, and work environment 5,271 is equal to zero, then the performance will be worth as much as a unit with a tendency to decrease. If the workload variable is increased by 1 unit, the teacher's performance will increase by 0.083 units. If Justice is increased by 1 unit, it will be followed by an increase in teacher performance by 0.833 units.If the work environment is improved by one unit, it will be followed by an increase in performance by 0.331 units]]>
<![CDATA[ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDesa) DI DESA TANJUNG RAJA KECAMATAN STM HULU KABUPATEN DELI SERDANG ]]>
<![CDATA[Tio Fanta Purba]]>;
<![CDATA[Mas’ut .]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v8i2.4772
<![CDATA[This study aims to see the implementation of APBDes and village openness to the people of Tanjung Raja Village, STM Hulu district, Deli Serdang Regency during the 2017-2018 period. The type of research used in this research in qualitative research, while the research method used is descriptive method. The data collection tecniques carried out were by observing the field (Tanjung Raja Village Head, Treasurer, village officials and also the Tanjung Raja Village community. In addition, the documentation technique is to collect data related to APBDes and other influential documents. The sample in this study was in one sample, namely Tanjung Raja village, STM Hulu District, Deli Serdang Regency. This research proves that the preparation of APBDes in Tanjung Raja village is in accordance with the rules set by government. However, there are still things that need to be improved, such as the absence of Bumdes in Tanjung Raja village.]]>
