Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4772
Tioner Purba, Mas’ut .
This study aims to see the implementation of APBDes and village openness to the people of Tanjung Raja Village, STM Hulu district, Deli Serdang Regency during the 2017-2018 period. The type of research used in this research in qualitative research, while the research method used is descriptive method. The data collection tecniques carried out were by observing the field (Tanjung Raja Village Head, Treasurer, village officials and also the Tanjung Raja Village community. In addition, the documentation technique is to collect data related to APBDes and other influential documents. The sample in this study was in one sample, namely Tanjung Raja village, STM Hulu District, Deli Serdang Regency. This research proves that the preparation of APBDes in Tanjung Raja village is in accordance with the rules set by government. However, there are still things that need to be improved, such as the absence of Bumdes in Tanjung Raja village.
{"title":"ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDesa) DI DESA TANJUNG RAJA KECAMATAN STM HULU KABUPATEN DELI SERDANG","authors":"Tioner Purba, Mas’ut .","doi":"10.30743/akutansi.v8i2.4772","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4772","url":null,"abstract":"This study aims to see the implementation of APBDes and village openness to the people of Tanjung Raja Village, STM Hulu district, Deli Serdang Regency during the 2017-2018 period. The type of research used in this research in qualitative research, while the research method used is descriptive method. The data collection tecniques carried out were by observing the field (Tanjung Raja Village Head, Treasurer, village officials and also the Tanjung Raja Village community. In addition, the documentation technique is to collect data related to APBDes and other influential documents. The sample in this study was in one sample, namely Tanjung Raja village, STM Hulu District, Deli Serdang Regency. This research proves that the preparation of APBDes in Tanjung Raja village is in accordance with the rules set by government. However, there are still things that need to be improved, such as the absence of Bumdes in Tanjung Raja village.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"1 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":"128365718","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4768
M. Sinaga, Zufrizal Harahap, S. Rahayu
The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.
{"title":"PENGARUH EARNING PER SHARE, STRUKTURAL MODAL DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI","authors":"M. Sinaga, Zufrizal Harahap, S. Rahayu","doi":"10.30743/akutansi.v8i2.4768","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4768","url":null,"abstract":"The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"21 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":"121385278","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4766
Khairutdin Sembiring, H. Kurnianingsih, Lusi Elviani Rangkuti
This study entitled "The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.
{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN CURRENT RATIO TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"Khairutdin Sembiring, H. Kurnianingsih, Lusi Elviani Rangkuti","doi":"10.30743/akutansi.v8i2.4766","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4766","url":null,"abstract":"This study entitled \"The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)\". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020. The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"30 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":"114902814","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4767
Delvina Risnanda, Farida Khairani Lubis, A. Rasyid
This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
{"title":"PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Delvina Risnanda, Farida Khairani Lubis, A. Rasyid","doi":"10.30743/akutansi.v8i2.4767","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4767","url":null,"abstract":"This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"27 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":"122451864","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4771
Dinda Lestari Purba, Jalilah Ilmiha
The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing.
本研究问题的背景是2015-2019年期间印度尼西亚伊斯兰商业银行公司所研究的变量x对变量y的各个影响的差异。本研究的目的是分析2015-2019年印度尼西亚ROA, FDR, Own Capital对伊斯兰银行Mudharabah融资的影响。检验假设的数据分析方法有描述性分析检验、经典假设检验、多元线性回归分析和假设检验。结果表明，变量ROA、FDR和Own Capital同时对Mudharabah Financing有显著影响。与此同时，效果也部分不同。自有资本对Mudharabah融资有显著影响。ROA和FDR对mudharabah融资没有显著影响。
{"title":"PENGARUH KINERJA KEUANGAN, FINANCING TO DEPOSIT RATIO (FDR), MODAL SENDIRI, TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH YANG ADA DI INDONESIA","authors":"Dinda Lestari Purba, Jalilah Ilmiha","doi":"10.30743/akutansi.v8i2.4771","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4771","url":null,"abstract":"The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"13 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":"126787926","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4770
Awaluddin ., Shofwan Andri, Ramadona Simbolon
The purpose of this study is to prove the relationship between return on assets and economic value added with stock returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange, from 2017 to 2019. Sampling was carried out by purposive sampling, and there were 6 companies used as samples. as research samples from 10 companies. The source of data in this study is secondary data obtained from the Indonesia Stock Exchange. Data were analyzed using multiple linear regression. The results of this study provide evidence that individually, return on assets has a positive and significant effect on stock returns, and economic value added does not have a significant effect on stock returns. Meanwhile, simultaneously return on assets and economic value added have a positive and significant effect on stock returns.
{"title":"PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA","authors":"Awaluddin ., Shofwan Andri, Ramadona Simbolon","doi":"10.30743/akutansi.v8i2.4770","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4770","url":null,"abstract":"The purpose of this study is to prove the relationship between return on assets and economic value added with stock returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange, from 2017 to 2019. Sampling was carried out by purposive sampling, and there were 6 companies used as samples. as research samples from 10 companies. The source of data in this study is secondary data obtained from the Indonesia Stock Exchange. Data were analyzed using multiple linear regression. The results of this study provide evidence that individually, return on assets has a positive and significant effect on stock returns, and economic value added does not have a significant effect on stock returns. Meanwhile, simultaneously return on assets and economic value added have a positive and significant effect on stock returns.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"2 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":"129356448","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4769
R. -, Sri Elviani, Syamsul Efendi
The purpose of this study is to observe the relationship between free cash flow, debt policy and company growth with dividend payout. The type of research data used is a quantitative approach. Determination of the sample that can be used is purposive sampling technique, and there are 10 companies in the agricultural sector that become the research sample from 25 companies as a whole. The analytical technique used is multiple linear regression. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial reporting data, from 2015 to 2019. The results of this study state that individually the company's growth has a negative effect on dividend payout, then free cash flow and debt policies do not have influence with dividend payout. Meanwhile, simultaneously free cash flow, debt policy and company growth have no effect on dividend payout.
{"title":"PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP DIVIDEND PAYOUT PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI PERIODE 2015 - 2019","authors":"R. -, Sri Elviani, Syamsul Efendi","doi":"10.30743/akutansi.v8i2.4769","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4769","url":null,"abstract":"The purpose of this study is to observe the relationship between free cash flow, debt policy and company growth with dividend payout. The type of research data used is a quantitative approach. Determination of the sample that can be used is purposive sampling technique, and there are 10 companies in the agricultural sector that become the research sample from 25 companies as a whole. The analytical technique used is multiple linear regression. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial reporting data, from 2015 to 2019. The results of this study state that individually the company's growth has a negative effect on dividend payout, then free cash flow and debt policies do not have influence with dividend payout. Meanwhile, simultaneously free cash flow, debt policy and company growth have no effect on dividend payout.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"61 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":"126596470","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4773
Surya Ridhoansyah, Zenni Riana, Eli Agustami
This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.
{"title":"PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA","authors":"Surya Ridhoansyah, Zenni Riana, Eli Agustami","doi":"10.30743/akutansi.v8i2.4773","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4773","url":null,"abstract":"This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"1 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":"131138803","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4775
Syaharman .
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.
本研究的目的是找出内部控制对公司发生的会计舞弊的影响。如果一个公司的内部控制薄弱，那么错误和欺诈的可能性就更大。相反，如果内部控制是强有力的，那么欺诈的可能性就会降低。内部控制的有效性对防止会计舞弊倾向的努力有很大的影响，有了内部控制，别人就会自动对自己的工作进行检查。本研究中使用的工具是封闭式问卷，所使用的问卷是对内部控制的现金收入和内部控制的每个受访者的现金支出，以防止会计欺诈的数据。数据收集是通过运行一份包含预先准备的问题和与研究问题相关的答案的问卷来使用的。本研究得出的结果和本研究的结论包括:从调整后R平方数0.641的评价结果来看，这意味着64.1%的会计舞弊变异会受到现金收入和现金支出内部控制因素的影响，35.9%的变异会受到其他因素的影响。从同时检验的结果来看，Fhitung值为44,776(见表3.18)，显著水平为0.000 0.05，可以得出结论，假设(H1)可以接受，即现金收入的内部控制和现金支出的内部控制共同对Naga Hari Utama Medan PT.会计欺诈具有显著的正向作用。在部分检验中，现金收入内部控制对会计舞弊的影响得到t-calculate = 9443的t-table 2000的值，其显著性为0.000 0.005，因此得出ho被拒绝，H1被接受的结论，即现金收入内部控制对会计舞弊具有部分正显著性。此外，现金支出内部控制对会计舞弊影响的部分检验结果为t-calculate = 2,858 t-table 2,000，显著性为0.000 0.005，因此得出Ho被拒绝，H1被接受的结论，这意味着现金支出内部控制对PT. Naga Hari Utama Medan的会计舞弊具有正向和显著的部分影响。
{"title":"PENGARUH PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS TERHADAP KECURANGAN AKUNTANSI PADA PT. NAGA HARI UTAMA MEDAN","authors":"Syaharman .","doi":"10.30743/akutansi.v8i2.4775","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4775","url":null,"abstract":"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.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"9 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":"121892311","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}
Pub Date : 2022-01-05DOI: 10.30743/akutansi.v8i2.4774
Ilham Sonata, Seri Ramadhani
This study aims to determine working capital turnover and liquidity on profitability in 2018-2019 at PT. Karya Murni Perkasa Medan. The type of data used is secondary data, the data has been processed and obtained from sources that have been documented in the company including financial statements for 2018 and 2016 as well as company history and the data analysis technique used is by using descriptive methods, namely methods using data compiled, interpreted and analyzed so as to provide a clear and complete picture for solving the problems encountered. Based on the financial statements in the form of a statement of financial position and income statement, analyzed using financial ratios. Based on the results of research and discussion, it can be concluded that Working Capital as a whole can be said to be less good, because Working Capital Turnover has decreased from 2018-2019. Liquidity, measured by using the current ratio, quick ratio and cash ratio shows that the company's condition is in good condition, but when compared to the industry average standard, the liquidity ratio in 2018-2019 is declared not good because it is below the average. Financial performance PT. Karya Murni Perkasa in terms of profitability shows the company's financial condition, it is known that net profit margin, return on assets and return on equity have the same ratio level, namely a decrease in each ratio in 2018-2019 and when compared to the industry average standard, each ratio in 2018-2019 is not good because it is still below the average.
本研究旨在确定PT. Karya Murni Perkasa Medan在2018-2019年的营运资金周转率和盈利能力的流动性。使用的数据类型是二手数据，这些数据是经过处理并从公司记录的来源获得的，包括2018年和2016年的财务报表以及公司历史，使用的数据分析技术是通过使用描述性方法，即使用数据编译，解释和分析的方法，以便为解决遇到的问题提供清晰完整的画面。以财务报表的形式编制财务状况表和损益表，运用财务比率法进行分析。根据研究和讨论的结果，可以得出结论，营运资金作为一个整体可以说是不太好，因为营运资金周转率在2018-2019年有所下降。流动性，使用流动比率、速动比率和现金比率来衡量，表明公司的状况良好，但与行业平均标准相比，2018-2019年的流动性比率低于平均水平，因此宣布为不良。财务业绩PT. Karya Murni Perkasa在盈利能力方面显示了公司的财务状况，众所周知，净利润率，资产收益率和股本收益率具有相同的比率水平，即2018-2019年的各项比率都有所下降，与行业平均标准相比，2018-2019年的各项比率并不好，因为它仍然低于平均水平。
{"title":"ANALISIS MODAL KERJA DAN LIKUIDITAS UNTUK MENINGKATKAN PROFITABILITAS PADA PT KARYA MURNI PERKASA MEDAN","authors":"Ilham Sonata, Seri Ramadhani","doi":"10.30743/akutansi.v8i2.4774","DOIUrl":"https://doi.org/10.30743/akutansi.v8i2.4774","url":null,"abstract":"This study aims to determine working capital turnover and liquidity on profitability in 2018-2019 at PT. Karya Murni Perkasa Medan. The type of data used is secondary data, the data has been processed and obtained from sources that have been documented in the company including financial statements for 2018 and 2016 as well as company history and the data analysis technique used is by using descriptive methods, namely methods using data compiled, interpreted and analyzed so as to provide a clear and complete picture for solving the problems encountered. Based on the financial statements in the form of a statement of financial position and income statement, analyzed using financial ratios. Based on the results of research and discussion, it can be concluded that Working Capital as a whole can be said to be less good, because Working Capital Turnover has decreased from 2018-2019. Liquidity, measured by using the current ratio, quick ratio and cash ratio shows that the company's condition is in good condition, but when compared to the industry average standard, the liquidity ratio in 2018-2019 is declared not good because it is below the average. Financial performance PT. Karya Murni Perkasa in terms of profitability shows the company's financial condition, it is known that net profit margin, return on assets and return on equity have the same ratio level, namely a decrease in each ratio in 2018-2019 and when compared to the industry average standard, each ratio in 2018-2019 is not good because it is still below the average.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"115 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":"115553737","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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