JRAM (Jurnal Riset Akuntansi Multiparadigma)最新文献_第5页

PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH 经营成本(BOPO)的影响，对第三方资金的收益(DPK)来说，现金流入伊斯兰公共银行的低利率

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4067

Lady Vini Maharani Lubis, Zufrizal Harahap, Zenni Riana, S. Rahayu, Syamsul Effendi, Eli Agustami

{"title":"PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH","authors":"Lady Vini Maharani Lubis, Zufrizal Harahap, Zenni Riana, S. Rahayu, Syamsul Effendi, Eli Agustami","doi":"10.30743/AKUTANSI.V8I1.4067","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4067","url":null,"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. ","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130140339","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 PENERBITAN SUKUK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA” “SUKUK的发布对印尼伊斯兰银行的金融表现有什么影响”

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4060

Juliana Br. Silaen, S. Rahayu, Syamsul Effendi

引用次数: 0

PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA 美国生产成本在提高印尼三国PT TOLAN生产成本控制的有效性和有效性方面的作用

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4068

Natasya Bella Safira Marpaung, Sri Elviani, Z. Siregar, A. Rasyid

{"title":"PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA","authors":"Natasya Bella Safira Marpaung, Sri Elviani, Z. Siregar, A. Rasyid","doi":"10.30743/AKUTANSI.V8I1.4068","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4068","url":null,"abstract":"This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127478348","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 LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 杠杆作用、工作资本转型和净利润利润率对印尼证券交易所上市的国有企业盈利能力的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4064

Cut Riska Jafira, Sri Elviani, Yusrita, Ramadona Simbolon

{"title":"PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Cut Riska Jafira, Sri Elviani, Yusrita, Ramadona Simbolon","doi":"10.30743/AKUTANSI.V8I1.4064","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4064","url":null,"abstract":"The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019. The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129096285","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

ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI 财务表现分析利用了在北注册的化工部门公司的流动性、偿付能力和盈利能力

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4066

Desi Anggraini Sitompul, Farida Khairani Lubis, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih

{"title":"ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI","authors":"Desi Anggraini Sitompul, Farida Khairani Lubis, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih","doi":"10.30743/AKUTANSI.V8I1.4066","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4066","url":null,"abstract":"The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition. ","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116305773","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 ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDATAR DI BEI 现金流对国有企业制造业的股价的影响影响最平坦的食品和饮料行业

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4062

Amanda Agustia Pasaribu, Nilawati Nasti, Mas’ut, Shofwan Andri

引用次数: 0

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN 土地勘探分析，棉兰市税务局的效率和效率比

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4063

Azizah Widyastuti Harahap, Mas’ut, Jalilah Ilmiha, Syamsul Effendi

{"title":"ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN","authors":"Azizah Widyastuti Harahap, Mas’ut, Jalilah Ilmiha, Syamsul Effendi","doi":"10.30743/AKUTANSI.V8I1.4063","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4063","url":null,"abstract":"The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131040148","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 NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA 联网资本、现金流和增长机会对在 INDONESIA EFFECTS STORE 上市的纺织品和服装公司资产回报率 (ROA) 的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4061

Ayu Indriani, Heny Triastuti Kurnia Ningsih, Zenni Riana, Sri Elviani

引用次数: 0

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN 销售会计信息系统和内部控制对PT ADI适应力控制的有效性的影响

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4059

H. Cahyo, Henny Kurnia Ningsih, Farida Khairani Lubis

{"title":"PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN","authors":"H. Cahyo, Henny Kurnia Ningsih, Farida Khairani Lubis","doi":"10.30743/AKUTANSI.V8I1.4059","DOIUrl":"https://doi.org/10.30743/AKUTANSI.V8I1.4059","url":null,"abstract":"PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124998256","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 MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR 市场价值增值(MVA)的影响和企业盈利能力与制造业价值的比率

JRAM (Jurnal Riset Akuntansi Multiparadigma) Pub Date : 2021-08-02 DOI: 10.30743/AKUTANSI.V8I1.4065

Desi Permata Sari, Zufrizal Harahap, Farida Khairani Lubis, Shofwan Andri

引用次数: 0