JRAM (Jurnal Riset Akuntansi Multiparadigma)最新文献_第2页

Pengaruh Cash Position dan Market To Book Value of Equity Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6572

Nazira Natasha Lubis, Zufrizal Harahap, N. Fahmi

引用次数: 0

Literature Review: Multiparadigm Accounting Research 文献综述:多范式会计研究

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6599

Danny Ivan Rantung, Nouke Sysca Oroh, Ika Prayanthi

{"title":"Literature Review: Multiparadigm Accounting Research","authors":"Danny Ivan Rantung, Nouke Sysca Oroh, Ika Prayanthi","doi":"10.30743/akutansi.v9i2.6599","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6599","url":null,"abstract":"The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"47 48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124722334","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: 1

Pengaruh Transaksi Pihak Berelasi Dan Pengungkapan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Perusahaaan Yang Terdaftar Di Jakarta Islamic Index 交易集团对雅加达伊斯兰指数公司的企业价值报告的影响和社会披露的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6584

Chairina Chairina, Yusri Yusri

{"title":"Pengaruh Transaksi Pihak Berelasi Dan Pengungkapan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Perusahaaan Yang Terdaftar Di Jakarta Islamic Index","authors":"Chairina Chairina, Yusri Yusri","doi":"10.30743/akutansi.v9i2.6584","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6584","url":null,"abstract":"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)..","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128470152","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

Analisis Perhitungan Harga Pokok Produksi 分析生产成本的基本计算

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2023-02-09 DOI: 10.30743/akutansi.v9i2.6611

M. A. Fikri, Syaharman Syaharman

{"title":"Analisis Perhitungan Harga Pokok Produksi","authors":"M. A. Fikri, Syaharman Syaharman","doi":"10.30743/akutansi.v9i2.6611","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6611","url":null,"abstract":"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.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122677951","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: 2

Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia) 金融压力对Tax Avoidance的影响(印尼证券交易所注册矿业公司案例研究)

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-12-30 DOI: 10.30743/akutansi.v9i2.6488

F. Ferawati, M. R. K. Bimantoro

引用次数: 0

Factors Affecting Accounting Information System Performance 影响会计信息系统性能的因素

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-12-30 DOI: 10.30743/akutansi.v9i2.6618

J. Abigail, E. Sumanti, Ika Prayanthi

引用次数: 1

Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia 印尼Go-Public公司的家庭所有权和利润停留

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-12-30 DOI: 10.30743/akutansi.v9i2.6800

Yusri Yusri, Chairina Chairina, Subambang Harsono

引用次数: 0

PENGARUH STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR BANGUNAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA 资产结构和盈利能力对资本结构的影响影响在印尼证券交易所注册的房地产、房地产和建筑部门

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-08-22 DOI: 10.30743/akutansi.v9i1.5699

Julkarnain Julkarnain, Sri Widarti, Eddi Suprayitno

{"title":"PENGARUH STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR BANGUNAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Julkarnain Julkarnain, Sri Widarti, Eddi Suprayitno","doi":"10.30743/akutansi.v9i1.5699","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5699","url":null,"abstract":"The purpose of this study was to determine the effect of asset structure and profitability on the capital structure of property, real estate and building construction companies in 2018-2020. This study uses secondary data in the form of financial statements of companies that are included in the IDX group in 2018-2020.Sampling of this research using purposive sampling and obtained as many as 20 companies. The data collection technique used multiple linear regression test, classical multiple regression assumption test, hypothesis test, and coefficient of determination test. The results of this study indicate that the asset structure has no and significant effect on the capital structure of the property, real estate and building construction companies and profitability and the significant and significant effect on the capital structure of the property, real estate and building construction companies. The percentage of asset structure and profitability variables on capital structure (Debt to Equity Ratio) is 0.241 or about 24.10% while the remaining 75.9 is influenced by other factors not included in this study.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121620198","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

Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19 分析了在Covid-19大流行之前和之后，在印尼证券交易所注册的传统银行持有的消费信贷和生产性信贷的可行性

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-08-22 DOI: 10.30743/akutansi.v9i1.5698

Mhd SyaifulAmri Sinaga, H. Kurnianingsih, Zenni Riana, Farida Khairani Lubis

{"title":"Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19","authors":"Mhd SyaifulAmri Sinaga, H. Kurnianingsih, Zenni Riana, Farida Khairani Lubis","doi":"10.30743/akutansi.v9i1.5698","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5698","url":null,"abstract":"This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemic","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117071136","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 Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 2018 -2020年，印尼证券交易所保险公司的偿付能力水平与早期防护系统比例的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2022-08-22 DOI: 10.30743/akutansi.v9i1.5831

Emia Fepa Yosa, S. Rahayu, Shofwan Andri, Heny Triastuti Kurnia Ningsih

{"title":"Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020","authors":"Emia Fepa Yosa, S. Rahayu, Shofwan Andri, Heny Triastuti Kurnia Ningsih","doi":"10.30743/akutansi.v9i1.5831","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5831","url":null,"abstract":"Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115614630","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