JRAM (Jurnal Riset Akuntansi Multiparadigma)最新文献

Pengaruh Religiolitas, Pengetahuan, Norma Subjektif dan Pasar Kerja Terhadap Minat Mahasiswa Memilih Konsentrasi Akuntansi Syariah di Prodi Akuntansi 宗教自由、知识、主观价值和就业市场对学生选择伊斯兰会计集中在会计领域的利益的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-30 DOI: 10.30743/akutansi.v10i1.7063

Ani Rahmanita Anwar, I. M. A. Ali, Amin Dara

引用次数: 0

Eksplorasi Implementasi Kebijakan Pembentukan Computer Security Incident Response Team (Csirt) di Kementerian Perdagangan: Sebuah Studi Kualitatif

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-30 DOI: 10.30743/akutansi.v10i1.7246

Ana Najiyya, Stepani Sisca Wulandari

{"title":"Eksplorasi Implementasi Kebijakan Pembentukan Computer Security Incident Response Team (Csirt) di Kementerian Perdagangan: Sebuah Studi Kualitatif","authors":"Ana Najiyya, Stepani Sisca Wulandari","doi":"10.30743/akutansi.v10i1.7246","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.7246","url":null,"abstract":" Computer Security Incident Response Team (CSIRT) Kementerian Perdagangan adalah tim tanggap insiden siber yang dibentuk berdasarkan Peraturan BSSN No. 10/2020 tentang Tim Tanggap Insiden Siber. Tujuan dibentuknya tim ini yaitu untuk dapat memastikan bahwa sistem elektronik dan layanan publik telah berjalan dengan baik dan aman dari serangan siber. Sehingga penelitian ini bertujuan untuk mengkaji pelaksanaan kebijakan BSSN di Kementerian Perdagangan terkait pembentukan CSIRT berdasarkan Peraturan BSSN No. 10 Tahun 2020 berdasarkan implementasinya dengan menggunakan metode kualitatif melalui pendekatan deskriptif eksploratif. Hasil penelitian menunjukkan bahwa pelaksanaan CSIRT saat ini belum optimal dan tersendat oleh beberapa kendala, seperti struktur pengambilan keputusan yang birokratis, keterbatasan sumber daya manusia, dan lemahnya kewenangan unit PDSI. Untuk mengatasi kendala-kendala tersebut, diperlukan peningkatan struktur pengambilan keputusan, peningkatan jumlah dan kompetensi SDM, serta penerapan teknologi big data yang lebih efektif dan efisien dalam mengelola keamanan siber.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132137888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Pengaruh Penilaian Pasar, Profitabilitas dan Solvabilitas Terhadap Harga Saham Pada Perusahaan Sektor Perkebunan 市场评估、盈利能力和偿债能力对种植园企业股票价格的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-30 DOI: 10.30743/akutansi.v10i1.7324

Edi Jamaris, Desi Aramana, Roezaini Soefi

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Pengaruh ROA, ROE, dan PER Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia ROA、ROE和PER对印尼证券交易所上市银行的股价的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-05 DOI: 10.30743/akutansi.v10i1.7182

D. Antika, Nyimas Wardatul Afiqoh

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Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021 分析影响企业价值的因素，该公司于2018 -2021年上市的消费品公司

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-05 DOI: 10.30743/akutansi.v10i1.6657

Fachrul Rozi, Mekar Meilisa Amalia

引用次数: 0

Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak 分析被制裁纳税人意识的影响，以及税收对纳税人合规的理解程度

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-05 DOI: 10.30743/akutansi.v10i1.6889

Hasrul Siregar, Sri Juliana Sari Djakaria, S. L. A. Pardede, Mipo Mipo, Rifdah Dara Riyan, Corinna Wongsosudono

{"title":"Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak","authors":"Hasrul Siregar, Sri Juliana Sari Djakaria, S. L. A. Pardede, Mipo Mipo, Rifdah Dara Riyan, Corinna Wongsosudono","doi":"10.30743/akutansi.v10i1.6889","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.6889","url":null,"abstract":"Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund government spending, including funding in the public interest. Therefore, awareness and compliance of taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness, penalties and understanding of taxation on tax compliance. The population in this study were registered taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results using a questionnaire. Results showed that taxpayer awareness and understanding had a significant impact on tax compliance. While the tax penalty variable does not have a significant impact on tax compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness, sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama Medan Petisah.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129269361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting Pengaruh良好公司治理:互联网财务报告

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-07-05 DOI: 10.30743/akutansi.v10i1.6767

Auliffi Ermian Challen, Imelda Sari, Sheila Ariska, Syifa Nia Muslimah

{"title":"Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting","authors":"Auliffi Ermian Challen, Imelda Sari, Sheila Ariska, Syifa Nia Muslimah","doi":"10.30743/akutansi.v10i1.6767","DOIUrl":"https://doi.org/10.30743/akutansi.v10i1.6767","url":null,"abstract":"The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114364546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Pengarauh Kebijakan Deviden Kebijakan Hutang dan Profitabilitas terhadap Ukuran Perusahaan Sektor dagang yang Terdaftar di Bursa Efek Indonesia 债务股利政策与盈利能力政策对在印尼证券交易所上市的公司规模

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6121

Irwan Taufik Marpaung, Ramadona Simbolon, Shofwan Andri, Sri Elviani

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ANALISIS PENGGUNAAN METODE ALTMAN Z-SCORE UNTUK PREDIKSI KEBANGKRUTAN PADA PT IMPACK PRATAMA INDUSTRI Tbk TAHUN 2018-2021 对奥特曼Z-SCORE方法的使用分析，预测2018-2021年PT IMPACK初级工业公司的破产

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6560

Besta Riskiani, S. Suartini

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Analisis Kinerja Keuangan Diukur dari Rasio Likuiditas dan Solvabilitas pada CV. Cipta Lestari Group 财务绩效分析是根据CV的流动性和偿付能力比来衡量的。版权保护集团

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6419

Eddi Suprayitno

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