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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 118 Documents
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PENGARUH MOTIVASI KUALITAS, MOTIVASI KARIR DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI Jalila Ilmiha; Syafrizal Syafrizal
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 (290.872 KB) | DOI: 10.30743/akutansi.v4i3.333

Abstract

Global competition that has been started since 2016, the era of ASEAN Economic Community (AEC) requires a professional accountant, and hence, it requires additional education to have ability, competency and more readiness to compete in the labor world. Education for professional Accountant (PPAk) and Chartered Accountant (CA) is an advanced education to become professional and international accountant standard. So the government issued a law that regulates the education for professional accountant in 2014. Students who graduate PPAk and want to become a certified accountant must take the exam certification from Chartered Accountant (CA). Based on this conception the research was conducted to reveal the extent of interest of accounting students to join the program of PPAk and CA as a means to achieve professional level in the field of accountant. The study involved 200 students as sample and coming from different universities; the Islamic University of North Sumatera (UISU) and the Muhammadiyah University of North Sumatera (UMSU). The data were obtained from questionnaires which were spread up among the students through an accidental sampling approach in which the researcher obtained spontaneous data from the sample who met by accident. The collected data was analyzed through statistical approach, namely multiple linear regressions. The result of partial analysis, that is, motivation of quality and economic motivation have no effect on student interest to follow the program of PPAk and CA, while motivation of career was significantly positve influenced. While through simultant analysis, all the variables of motivation quality, career motivation and economic motivation all together influenced the students’ interest to take PPAk and CA program. 
PENGARUH KARAKTERISTIK INDIVIDU, BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM Wendra Fatawa
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 (367.033 KB) | DOI: 10.30743/akutansi.v7i1.2717

Abstract

The formulation of the problem in this research is how the influence of individual characteristic on employees  performance. How  influence of work environment on employees  performance. How  influence of  work of load on employees  performance. How  influence of  individual characteristic, work environment and  work of load on employees  performance. The purpose of this research is for know influence and analize of  individual characteristic on employees  performance. For know influence and analize of work environment on employees  performance. For know influence and analize  work of load on employees  performance. For know influence and analize individual characteristic, work environment and  work of load on employees  performance.  The sample in this research is 86 employees, with data analysis technique used is multiple linear regression analyze.The results of this research explain that individual characteristic effect has a positive and significant on employee  performance. Work environment effect has a positive and significant on employee  performance.  Work of load effect has a positive and don’t significant on employee  performance. Individual characteristic, work environment and  work of load effect  have a positive and significant on employee  performance
PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
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 (678.19 KB) | DOI: 10.30743/akutansi.v8i1.4067

Abstract

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin. 
ANALISIS POTENSI PAJAK AIR TANAH DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KOTA MEDAN ( STUDI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH) Farida Khairani Lubis; Diana Oktavia Lusiana
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 (431.662 KB) | DOI: 10.30743/akutansi.v6i2.2178

Abstract

This study aims to analyze the potential of groundwater tax and its contribution to the regional tax revenue of the city of Medan, with the 2015-2018 observation period. This study uses secondary data. Data analysis techniques used are descritive analysis through 3 stages of calculation obtained from calculate and analyze the Potential, Effectiveness, Contribution and growth rate of groundwater tax. The results of this study are that extracting the potential of groundwater tax in the city of Medan produces a pretty good percentage from 2915-2018 extracting potential groundwater taxes by an average of 90%. The effectiveness of groundwater taxes from 2015-2018 always produces effective results, namely always getting 90% upward. The contribution given by the groundwater tax to local tax revenues has not been significant and has not been well realized it is proven that from year to year it always goes up and in 2018 the contribution of groundwater tax decreases. The biggest contribution of groundwater tax is 1,08% in 2015. The growth rate of municipal groundwater tax in the field produces fluctuating results and the dominant up and down can be seen from the result of the calculated data. 
PENGARUH DEBT TO EQUITY RATIO, RASIO PASAR DAN TOTAL ASSETS TURN OVER TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI ISSI Noni Ayunda Sari; Sri Rahayu; Zufrizal .; Lusi Elviani Rangkuti
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 (403.914 KB) | DOI: 10.30743/akutansi.v8i1.4058

Abstract

 This study aims to see how much Debt To Equity Ratio (DER), Market Ratio (Price Book Value) and Total Asset Turn Over (TATO) Influence On Property Companies Listed in ISSI. The number of samples in this study as many as 10 samples of the company and research conducted from 2016-2018. The data analysis methods used to test hypotheses are descriptive analysis test, classic Assumption Test, Multiple linear analysis test, and Hypothesis Test which is processed in a statistical manner and using Statistic for product and service solution (SPSS) program version 25.00 year 2020. The results showed that variable Debt To equity Ratio (DER), Market Ratio (Price book value) and Total Asset Turn Over (TATO) simultaneously have a significant influence on Stock Return. While partially the effect varies, Debt To Equity Ratio and Total Asset Turn Over have no significant effect on Stock Return. While the market ratio (Price Book value) has a significant influence and has a negative direction towards Stock Return.
Metode Beneish Ratio Index dalam Pendeteksian Financial Statement Fraud (Sudi Kasus Perusahaan Konsumsi di Bursa Efek Indonesia) Henny Triastuti Kurnianingsih; Mitha Alvionita Siregar
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 (631.381 KB) | DOI: 10.30743/akutansi.v6i1.1405

Abstract

The research aims to analyse and explain: 1) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as manipulator; 2) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017, classified as non-manipulator; 3) The percentage of consumption companies listed on the Indonesia Stock Exchange in 2016-2017 which belongs to grey company. The population in this study was 42 consumption companies listed on the Indonesia Stock Exchange in 2016-2017. Sample collection techniques using the purposive sampling method. Data collection techniques using documentation techniques. The data analysis technique used is quantitative descriptive analysis using the Beneish Ratio Index. The results of this research are: 1) Companies of consumption that are categorized as manipulator in 2016 as many as 2 companies or 9.52% and year 2017 as many as 2 companies or 9.52%. 2) Consumption companies classified as non manipulator in the year 2016 as much as 19 companies or 90.48% and 2017 as many as 17 companies or 80.95%. 3) The company of consumption which belongs to grey company in the year 2016 there is no company that belongs to Grey company and year 2017 as many as 2 companies or 9.52%.
PENGARUH KEPRIBADIAN, PROFESIONALISME DAN PENGALAMAN MENGAJAR TERHADAP KINERJA GURU MADRASAH TSANAWIYAH NEGERI 2 MANDAILING NATAL Ibrahim .; Wahyu Surya Wibowo; Irwan Hengki Sukma; Yogie Pratama; Yudi Caesario
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 (433.232 KB) | DOI: 10.30743/akutansi.v7i2.3374

Abstract

The formulation in this research is how the personality influence, professionalism and experience teaching to the performance of teachers of the state of Tsanawiyah Madrasah 2 Mandailing Natal, and the purpose of this research is to know and analyze The influence of personality, professionalism and experience teaching to the performance of teachers of State Madrasah Tsanawiyah 2 Mandailing Natal. This research is a quantitative descriptive study. Data collection techniques are conducted through interviews, inquiry lists and documentation studies. The samples in this study were as many as 36 teachers. Variables are measured at Likert scale. Hypothesis testing using multiple linear regression analyses through F-test and T-Test. The results of the test in unison showed that the personality, professionalism and experience demonstrated a very noticeable influence on the performance of teachers of state Madrasah Tsanawiyah 2 Mandailing Natal with a value Fcount 24,804 Ftable 2.87 and significance value of 0.000b. Adjusted number of R Square by 0. 671 or (67.1%) indicates that the percentage of contribution of independent variable influence (personality, professionalism and teaching experience) to the dependent variable (teacher performance) amounted to 67.1%. Partially, personality positively affects the performance of Guru Madrasah Tsanawiyah Negeri 2 Mandailing Natal with a value of tcount ttable (2,988 2,028) and significance value of 0. 005. Professionalism positively and significantly influence the teacher's performance of state Madrasah Tsanawiyah 2 Mandailing Natal with a value of tcount ttable (2,728 2,028) and a significance value of 0. 010. The teaching experience has positive and significant effect on the teacher's performance of Negeri Tsanawiyah 2 Mandailing Natal with a value of tcount ttable (4,580 2,028) and a significance value of 0. 000. The highest value of a regression coefficient is the teaching Experience (X3) of 0. 532 or 53.2% and is the most dominant variable affecting the teacher's performance of Negeri 2 Mandailing Natal.
PENGARUH GOOD CORPORATE GOVERNANCE, MODAL KERJA, SOLVABILITY, ASET TURNOVER, DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015 Wirda Lilia
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 (407.695 KB) | DOI: 10.30743/akutansi.v5i1.485

Abstract

This study aims to examine the effects of good corporate governance, working capital, solvency, asset turnover, and operational costs to profitability at manufacture companies listed on the Indonesia Stock Exchange in period 2013-2015. This kuantitative study employs multiple linear regression to analyze the data  gained from the information or anual report issued by the Indonesia Stock Exchange. Partially good corporate governance, working capital has no effect on profitability. While, solvency, asset turnover and operational costs partially shows significant effect to profitability on manufacture companies that of listed at the Indonesia Stock Exchange in the period 2013-2015. Nevertheless, simultaneously variables of good corporate governance, working capital, solvency, asset turnove) and operational cost are effect to profitability at manufacture companies in Indonesia Stock Exchange in year 2013 - 2015.
PENGARUH KOMITMEN ORGANISASI, EFIKASI DIRI DAN MOTIVASI KERJA TERHADAP LOYALITAS KERJA PEGAWAI DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH Cut Rizki Amalia
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 (372.564 KB) | DOI: 10.30743/akutansi.v7i1.2722

Abstract

The formulation of the problem in this research is how the influence of organizational commitment on employees work loyalty. How  influence of self efficacy on employees work loyalty. How  influence of work motivation on employees work loyalty. How  influence of organizational commitment, self efficacy and work motivation on employees work loyalty. The purpose of this research is for know influence and analize of  organizational commitment on employees work loyalty. For know influence and analize of self efficacy on employees work loyalty. For know influence and analize work motivation on employees work loyalty. For know influence and analize organizational commitment, self efficacy and work motivation on employees work loyalty.  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 organizational commitment effect has a positive and significant on employee work loyalty. Self efficacy effect has a positive and significant on employee work loyalty. Work motivation effect has a positive and significant on employee work loyalty. Organizational commitment, self efficacy and work motivation effect  have a positive and significant on employee work loyalty
PENGARUH EARNING PER SHARE, STRUKTURAL MODAL DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Michael Sinaga; Zufrizal Harahap; Sri Rahayu
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 (259.847 KB) | DOI: 10.30743/akutansi.v8i2.4768

Abstract

The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.

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