JRAM (Jurnal Riset Akuntansi Multiparadigma)最新文献

{"title":"PerlakuanAkuntansiAkadMurabahahBerbasis Margin Pada Masa Pandemi Covid-19 Berdasarkan PSAK No.102 Pada Studi Kasus Bank Syariah Indonesia (Ex.Bank Syariah Mandiri)","authors":"Sri Wulan Sari, S. Rahayu, Syamsul Effendi","doi":"10.30743/akutansi.v9i1.5708","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5708","url":null,"abstract":"This study aims to determine the correct margin calculation during the Covid-19 pandemic as well as the appropriateness of the murabahah margin treatment at Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch. This type of  used a qualitative method with a descriptive approach. The object of this study is Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch, which is located at Jalan Jend. AhamdYani, No.100, Kesawan, Kec. Medan Bar, Medan City. To obtain research data using interview and observation methods to one sources and documentation in installment data and financial reports from the Bank Syariah Indonesia Ex-Bank Syariah Mandiri website. The results show that Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch that the accounting trearment stated in PSAK No. 102. And the impact that occurred on Bank Syariah Mandiri Ex-Bank Syariah Mandiri KC Medan is racing to customers who experience bad credit, but the financial performance Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch Office declared healthy and stable.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"54 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":"127613252","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}

{"title":"PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BEI","authors":"Aulia Khanza Mariva, Zufrizal Harahap, Ramadona Simbolon","doi":"10.30743/akutansi.v9i1.5491","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5491","url":null,"abstract":"For some companies, investment activity is an important element of the company's operations and the assessment of the company's performance may be largely, or entirely dependent on the results reported in this section. The purpose of the study was to determine and analyze the effect of investment opportunity sets (IOS) and Corporate Governance mechanisms on the value of property companies listed on the Indonesian stock exchange for the 2018-2020 period. This study used 24 property sector companies for the period 2018 and 2020. The results showed that the Investment Opportunity Set (IOS) had no effect on the value of the company. This is evidenced by a significance value of .032 and a calculated t value of 1.001. Meanwhile, the significance level is smaller than the established significance level of 0.319 0.05. Therefore, the second hypothesis is not accepted because there is no positive effect of the Investment Opportunity Set on the value of the company. The Corporate Governance mechanism has no effect on the value of the company. This is evidenced by a significance value of 0.012 and a calculated t value of 0.712. Meanwhile, the significance level is smaller than the established significance level of 0.478 0.05.  Therefore, the second hypothesis is not accepted because there is no potitive influence of institutional ownership on the value of the company.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"19 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":"131841062","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}

{"title":"ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (STUDI KASUS DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG)","authors":"Muliati Fitri, H. Kurnianingsih, Muhammad Joni Barus, Sri Elviani","doi":"10.30743/akutansi.v9i1.5341","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5341","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pelaksanaan pengelolaan keuangan di Desa Ujung Rambe Kecamatan Bangun Purba Kabupaten Deli Serdang berdasarkan Peraturan Menteri Dalam Negeri nomor 20 tahun 2018. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan deskriptif. Penelitian ini menggunakan jenis studi lapangan untuk mencari kebenaran mengenai permasalahan yang ada di desa khususnya dalam pengelolaan keuangan desa, dan disesuaikan dengan Permendagri No. 20 Tahun 2018 terkait dengan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa proses perencanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena APBDesa yang disampaikan oleh Kepala Desa Ujung Rambe kepada Bupati/Walikota melalui camat selama 7 hari. Proses pelaksanaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 penggunaan biaya tak terduga dimusyawarahkan atas perubahan anggaran. Proses penatausahaan pengelolaan keuangan desa di Desa Ujung Rambe tidak sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018 karena proses penatausahaannya tidak hanya dilakukan oleh Kaur Keuangan, tetapi juga dilakukan oleh Kepala Desa, Sekretaris Desa dan Kasi Pemerintahan. Sedangkan proses pelaporan dan pertanggungjawaban pengelolaan keuangan desa di Desa Ujung Rambe telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 tahun 2018  ","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"2014 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":"127442414","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}

{"title":"Pengaruh Laba, Capital Intensity, Leverage, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia","authors":"Delia Nur Syafella, Ramadona Simbolon, Lusi Elviani Rangkuti","doi":"10.30743/akutansi.v9i1.5430","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5430","url":null,"abstract":"This study aims to examine the effect of profit, capital intensity, leverage and activity on financial distress. The research sample was selected using a purposive sampling method, namely 51 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and published complete financial statements in Rupiah.  The analytical method used in this research is quantitative analysis with multiple linear regression.  The results of this study indicate that the variables Capital intensity, Levareg, and Activity have a positive and significant effect on financial distress.  While the profit variable has a negative and significant effect on financial distress.  Taken together, the variables of Profit, Capital intensity, Leverage, and Activity together have a significant effect on Financial distress","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"11 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":"122178127","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}

{"title":"Pengaruh Dampak Arus Kas Operasi dan Laba Terhadap Return Saham dan Dividen Kas Pada Perusahaan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia","authors":"Sahmia Munthe, Tika Indria, Jalilah Ilmiha","doi":"10.30743/akutansi.v9i1.5702","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5702","url":null,"abstract":"The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends.A B S T R A C T The purpose of this study is to empirically examine the effect of operating cash flow and earnings on stock returns and cash dividends/cash dividends. This study uses the independent variables, namely operating cash flow and profit, and the dependent variable is stock returns and cash dividends. The research sample was taken from basic chemical industrial companies listed on the Indonesian stock exchange. Sampling was done by using purposive sampling method. The data collected is secondary data from the official website of the Indonesia Stock Exchange and the company's annual financial reports on their respective official websites. The data analysis method used is the classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Multiple linear regression test, partial and simultaneous hypothesis testing, and coefficient of determination test. The results of this study indicate that partially operating cash flow has no significant effect on stock returns and cash dividends, and earnings have a significant effect on stock returns and cash dividends. Meanwhile, simultaneously operating cash flow and significant profit on stock returns and cash dividends. ","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"31 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":"116977790","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}

{"title":"PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG","authors":"Masdar Masdar, Mas ut Mas ut, Farida Khairani Lubis","doi":"10.30743/akutansi.v9i1.5422","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5422","url":null,"abstract":"This study aims to determine the effect of the presentation of financial statements on financial management accountability, the effect of village information accessibility on financial management accountability, the effect of community participation on financial management accountability and the effect of presenting economic reviews, village statistics accessibility and network participation simultaneously (simultaneously) on management accountability. Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency. This type of research is quantitative. Data collection techniques used in this study are (1) field research (field research) obtained by means of interviews, observations (observations) and questionnaires (list of questions); and (2) literature researchThe results of statistical tests have proven that partially there is a significant and significant effect of the independent variable, namely Financial Statement Presentation on the dependent variable, namely Village Fund Management Accountability. While the variables of Village Information Accessibility on Village Fund Management Accountability and Community Participation on Village Fund Management Accountability partially have an influence and are not significant. The results of the study simultaneously showed that there was a significant effect between Financial Statement Presentation, Village Information Accessibility and Community Participation on Village Fund Management Accountability and vice versa. This is indicated by the value of F count which is greater than F table.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"17 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":"117102501","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}

{"title":"Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2020","authors":"Cici Wulandari, Farida Khairani, Zufrizal Zufrizal, Masut Masut","doi":"10.30743/akutansi.v9i1.5701","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5701","url":null,"abstract":"The purpose of this study is to test and analyze the effect of profitability on corporate income tax, to test and analyze the effect of capital intensity on corporate income tax, to test and analyze the effect of liquidity on corporate income tax, to test and analyze the effect of operating costs on corporate income tax. , to test and analyze the effect of profitability, capital intensity, liquidity and operating costs on corporate income tax in Food and Beverage Companies Listed on the IDX. The population in this study were all Food and Beverage Companies listed on the BEI as many as 24 companies and samples from research on Food and Beverage Companies were 8 companies with 6 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, and determinant test. The results showed that profitability positive and significant effect on Corporate Income Tax, Capital Intensity negative and significant effect on Corporate Income Tax, Liquidity negative and significant effect on Corporate Income Tax, Operational Costs partially had a positive and significant effect on Corporate Income Tax. Corporate Income Tax, and that profitability, capital intensity, liquidity and operating costs have a significant effect on Corporate Income Tax in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"79 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":"127169027","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}

{"title":"Analisis Penerapan Sistem Akuntansi Persediaan Barang Dagangan Dengan Menggunakan Metode FIFO Pada PT. Primajaya Multy Technology","authors":"Muhammad Affandy Tampubolon, Zufrizal Zufrizal, Farida Khairani Lubis, Lusi Elviani Rangkuti","doi":"10.30743/akutansi.v9i1.5700","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5700","url":null,"abstract":"The objectives to be achieved in this study are to analyze the application of the merchandise inventory accounting system using the FIFO method where the object of the company to be studied is PT Primajaya Multy Technology. This study uses a qualitative descriptive research method. Data obtained through observation, interviews, and documentation. Based on the results of research on the application of the merchandise inventory accounting system at PT. Primajaya Multy Technology, the authors can draw the following conclusions: The merchandise inventory accounting system at PT Primajaya Multy Technology has not been effective where there is no segregation of duties between divisions, where each division can manage and enter the work of other divisions in the work, while inventory recording uses the perpetual method, with a computerized system so that the company can find out the amount of inventory available at any time, because the inventory records are able to present data from every transaction of entry and expenditure of goods completely and accurately. The use of this system is quite effective by looking at the many types of inventory sold. So it requires a recording system that can always provide an information system about inventory both from the number of units, the cost per unit, and the total value of the inventory held. The method for inventory valuation is also appropriate, by choosing the FIFO method where the goods that enter first will be issued or sold first so that the last purchased goods can be avoided from obsolescence and missed return dates set by the vendor. The procedures that make up the merchandise inventory system are good enough where every goods release or borrowing of goods from the warehouse is accompanied by a TTBG (receipt of goods from the warehouse) where the receipt is proof that the goods have been taken from the warehouse by who took it","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"61 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":"126270681","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}

{"title":"Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia","authors":"Dinda Fauzia Aulia, Zufrizal Harahap, Jalilah Ilmiha, Shofwan Andri, A. Rasyid","doi":"10.30743/akutansi.v9i1.5832","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5832","url":null,"abstract":"Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"35 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":"115130787","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}

{"title":"ETIKA PROFESI AUDITOR DALAM MEMODERASI PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR ATAS KUALITAS AUDIT","authors":"Farah Latifah Nurfauziah, Fitria Ningrum Sayekti, Citra Kharisma Utami","doi":"10.30743/akutansi.v8i2.4776","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4776","url":null,"abstract":" The purpose of this study is to identify: (1) the effect of competence and independence of auditors on audit quality, (2) how auditor ethics moderates the effect of auditor competence and independence on audit quality. The sample of this study was 50 representatives of public accounting firm auditors in the city of Bandung. The validity and reliability of the questionnaire were tested before the study. The prerequisite tests for the analysis carried out were the normality test, the multicollinearity test, and the heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results show that H1 is rejected where there is no effect of Auditor competence on Audit Quality because the regression coefficient is 0.05 and the tcount is 0.365 ttable 2.0452. The results of the H2 test also show that there is no effect of auditor independence on audit quality because the regression coefficient is 0.222 and the tcount is 1.407 ttable 2.0452. While the H1a test shows that Auditor Ethics moderates the effect of Auditor competence on audit quality positively with a significance of 0.034. The H2a test shows that Auditor Ethics does not moderate the effect of Auditor independence on audit quality with a significance value of 0.399.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116450990","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}