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JRAM (Jurnal Riset Akuntansi Multiparadigma)

JRAM
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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 DESKRIPSI PEKERJAAN, PENGAWASAN DAN PENGEMBANGAN KARIR TERHADAP KOMITMEN ORGANISASI POLISIDI KEPOLISIAN RESOR LABUHANBATU Solihuddin Hasibuan; Zainal Abidin; Aca Ciputri Cis; Zainan Nur; Nurmalan Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research aims to determine and analyze : 1) the effect of job descriptions on the commitment of the Police organization in Labuhanbatu District Police; 2) the effect of supervision on the commitment of the Police organization in Labuhanbatu District Police; 3) the influence of career development on the commitment of the Police organization in Labuhanbatu District Police; and 4) job description, supervision and career development towards the commitment of the Police organization in Labuhanbatu District Police. The sample in this research amounted to 75 people with sample monitoring techniques using the stratified random sampling method. The results showed : 1) the job description had a positive and significant effect on the commitment of the police organization in Labuhanbatu District Police; 2) supervision has a positive and significant impact on the commitment of police organizations in Labuhanbatu District Police; 3) career development has a positive and significant impact on the commitment of police organizations in Labuhanbatu District Police; 4) simultaneous job description, supervision and career development have a positive and significant effect on the commitment of the police organization in Labuhanbatu District Police. The commitment of police organizations can be influenced by job description, supervision and career development by 64.7%, while the remaining 35.3% organizational commitment is influenced by other factors outside the research variable.

IMPLEMENTASI MANAJEMEN SUMBER DAYA MANUSIA (SDM): STUDI EMPIRIK DI KANTOR KONSULTAN LARISPA Muhammad Rizal; Aris Darya Fernanda
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to investigate the implementation of human resource management in a consultant and research institution, Larispa which is located in Medan. The study used a qualitative approach with interviews, observation and analysis of documents as instruments in data collection. Interviews were conducted with someone who is considered as a key person and knows many things about the company. Observations was carried out directly in the location to see the phenomena that takes place without disrupting the company's activities, as well as document analysis so that all the data would then be analyzed and cross-checked with each other. The results showed that Larispa implemented management strategies well including work appraisal management, involvement of employees in taking decisions, intensive giving and compensation, work protection, occupational health and safety, building communication between employees, enforcing strict discipline or regulations for employees, giving administrative sanctions and work terminations for employees who break the rules. Furthermore, Larispa was impressed defender, which was concentrating on the current market, protecting and maintaining stable growth and serving its customers with the best services. Larispa also considered not having other competitors, thus strengthening the defender strategy to continue and survive as it was comfortable in the position with particular marketing without any challenges and competitions.

PENGARUH PROFESIONALISME, KECERDASAN INTELEKTUAL DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS KERJA PEGAWAI DI BALAI DIKLAT PUPR WILAYAH I MEDAN Adi Kuncoro; Malik Assalih Harahap; Yanjahuddin .; Muhammad Asrin Batubara; Heni Marito Harahap Marito Harahap
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 7, No 2 (2020): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The formulation of the problem in this study is whether there is an effect of professionalism on employee work effectiveness. Is there an effect of intellectual intelligence on employee work effectiveness. Is there an influence of organizational culture on employee work effectiveness. Is there any influence of professionalism, intellectual intelligence and organizational culture on the work effectiveness of the employees of the PUPR Region I Medan Training Center. The purpose of this study was to determine and analyze the effect of professionalism on employee work effectiveness. The influence of intellectual intelligence on employee work effectiveness. The influence of organizational culture on employee work effectiveness. The influence of professionalism, intellectual intelligence and organizational culture on the work effectiveness of the employees of the PUPR Region I Medan Training Center. The sample in this study amounted to 53 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 intellectual intelligence variable has a positive and significant effect on employee work effectiveness. Professionalism and organizational culture variables do not have a positive and significant effect on employee work effectiveness. The variables of professionalism, intellectual intelligence and organizational culture have a positive and significant effect on the work effectiveness of the employees of the PUPR Region I Medan Training Center.

PENGARUH PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS TERHADAP KECURANGAN AKUNTANSI PADA PT. NAGA HARI UTAMA MEDAN Syaharman .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to find out the influence of internal controls on accounting fraud that occurs in the company. If the internal control of a company is weak then the possibility of errors and fraud is greater. Conversely, if the internal controls are strong, then the possibility of fraud can be reduced. The effectiveness of internal control has a great influence in efforts to prevent the tendency of accounting fraud, with internal control, checking will occur automatically on one's work by others. The instruments used in this study are closed questionnaires, the questionnaires used are to net data on internal control of cash receipts and internal control of each respondent's cash expenditure against accounting fraud. Data collection is used by running a questionnaire containing questions that have been prepared in advance and answers related to research problems. The results of the study obtained and at the same time the conclusion of this study include that from the results of the evaluation in adjusted R Square number 0.641, this means that 64.1% of the variation in accounting fraud can be influenced by internal control factors of cash receipts and internal control of cash expenditures, while 35.9% is influenced by other factors. From the results of the simultaneous test obtained seen Fhitung value of 44,776 Ftabel 3.18 with a significant level of 0.000 0.05, it can be concluded that the hypothesis (H1) can be accepted, namely internal control of cash receipts and internal control of cash expenditures together positively and significantly on accounting fraud at PT. Naga Hari Utama Medan. On the partial test the effect of internal control of cash receipts on accounting fraud obtained the value of t-calculate = 9,443 t-table 2,000 with a significant 0.000 0.005, it was concluded ho was rejected and H1 received, which means internal control of cash receipts positively and significantly partially on accounting fraud. Furthermore, the results of partial testing of the effect of internal control of cash expenditures against accounting fraud obtained a value of t-calculate = 2,858 t-table 2,000 with a significant 0.000 0.005, then concluded Ho was rejected and H1 received, which means internal control of cash expenditures positively and significantly partially on accounting fraud at PT. Naga Hari Utama Medan.

Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia Irwan Taufik Marpaung; Ramadona Simbolon; Shofwan Andri; Sri Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Study aims to provide empirical evidence regarding dividend policy, policy, and profitability in predicting firm value by testing each ble. using the rupiah currency unit in financial reporting, the company not experience a loss.The method used in the selection of objects in this is purposive sampling involving 13 manufacturing companies listed on donesia Stock Exchange (IDX) for the 2017-2021 periode with an vation period of 5 (five) years with 65 samples of companies. The tical model used in this study is a multiple linear regression analysis which was carried out with the help of the SPSS version 26 for window am.The results of this study indicate that the Dividend Policy (DPR) rofitability (ROE) have a significant effect on firm value. while the debt (DER) does not show a significant effect on firm value.

Analisis Perhitungan Harga Pokok Produksi M. Aldian Fikri; Syaharman Syaharman
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this research is to determine the accuracy of the calculation of Cost of Goods Manufactured by CV. Boga Amanda according to the full costing method. The data analysis technique used in this research is using descriptive analysis techniques. The result of this research is to see the comparison of The Cost of Goods Sold (COGS) with the company method and the full costing method. The results of both comparisons are COGS using the full costing method is greater than COGS using the company method. The value of the cost of goods manufactured using the full costing method is Rp. 2,990,835,000 while the value of the cost of goods manufacured using the company method is Rp. 2,986,983,000 so that there is a difference in calculation of Rp. 2,990,835,000 - Rp. 2,986,983,000 = Rp. 3,852,000. The value on the basis of the cost of goods manufactured using the full costing method is Rp. 43,561 while the cost of goods manufactured using the company method is Rp. 43,505 so that the difference in the calculation of the cost of goods manufactured is Rp. 43,561 - Rp. 43,505 = Rp. 56. The conclusion of this research is the calculation of the selling price using the full costing method has a higher value because the cost of manufactured is higher while the calculation of the selling price using the company is lower because the cost of manufactured is low. The company should make notes in the production process and the costs are classified based on the main functions of the company's activities to facilitate the calculation of the cost of goods manufactured.

Pengaruh Transaksi Pihak Berelasi Dan Pengungkapan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Perusahaaan Yang Terdaftar Di Jakarta Islamic Index Chairina Chairina; Yusri Yusri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Jakarta Islamic Index (JII) adalah salah satu indeks saham yang ada di Indonesia yang memenuhi kriteria syariah. Jakarta Islamic Index (JII) bekerjasama dengan PT. Bursa Efek Indonesia dan PT. Danareksa Investment Management. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh 2 (dua) variabel independen, yaitu transaksi pihak berelasi (related party transaction), dan pengungkapan Islamic Social Reporting (ISR) terhadap variabel dependen, yaitu nilai perusahaan periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif diperoleh dari laporan keuangan tahunan. Teknik analisis data menggunakan model regresi data panel. Hasil penelitian menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) dan Islamic Social Reporting berpengaruh positif dan siqnifikan terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Secara simultan menunjukkan bahwa transaksi pihak berelasi dan Islamic Social Reporting berpengaruh terhadap nilai perusahaan yang terdaftar di Jakarta Islamic Index (JII)..

Analisis Kinerja Keuangan Diukur dari Rasio Likuiditas dan Solvabilitas pada CV. Cipta Lestari Group Eddi Suprayitno
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research is to determine the company's financial performance CV. Cipta Lestari Group in terms of liquidity and solvency and to find out the dominant ratio that increases the performance of CV. Cipta Lestari Group Medan. Financial performance can be interpreted as a prospect or future, growth and good development potential for the company. There are various ways that can be done to assess a company, one of which is by analyzing the company's financial performance using financial ratios. Data collection techniques using interviews and documentation. Data analysis techniques using descriptive analysis and comparative analysis. The results of this study indicate that the company's financial performance is not good. Financial performance is measured by the ratio of liquidity and solvency (DAR, DER) showing illiquid and insolvable results.

Pengaruh Cash Position dan Market To Book Value of Equity Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Nazira Natasha Lubis; Zufrizal Harahap; Nur Augus Fahmi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian bertujuan untuk mengetahui pengaruh cash position dan market to book value of equity terhadap dividend payoutratio pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari website Bursa Efek Indonesia yang dianalisis dalam beberapa hipotesis. Diperoleh jumlah sampel sebanyak 6 perusahaan dari 26 populasi perusahaan. Analisis yang digunakan adalah analisis deskriptif model regresi linier berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukan bahwa secara simultan tidak terdapat pengaruh antara cash position dan market to book value of equity terhadap dividend payout ratio.

Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia) Ferawati Ferawati; M. Rizqi Khairi Bimantoro
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan lima tahun periode 2016-2020. Data yang digunakan diperoleh dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan aplikasi Statistical Package for The Social Sciences (SPSS). Dalam penelitian ini, variabel financial distress diukur dengan Interest Coverage Ratio (ICR) dan variabel tax avoidance diukur menggunakan model Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa financial distress tidak berpengaruh atau berpengaruh negatif terhadap tax avoidance.

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Sri Elviani

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sri Elviani

Contact Email srielviani@fe.uisu.ac.id

Phone +628116189366

Journal Mail Official admin.jram@fe.uisu.ac.id

Editorial Address Jl. SM Raja Teladan Medan

Location Kota medan, Sumatera utara INDONESIA

Abstract

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Abstract

Contact Name
Sri Elviani

Contact Email
srielviani@fe.uisu.ac.id

Phone
+628116189366

Journal Mail Official
admin.jram@fe.uisu.ac.id

Editorial Address
Jl. SM Raja Teladan Medan

Location
Kota medan,

Sumatera utara

INDONESIA