JRAB: Jurnal Riset Akuntansi & Bisnis
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Pengaruh Komposisi Dewan Dan Komite Audit Terhadap Kapitalisasi Pasar Perusahaan Di Indonesia
Full text linkThis study aims to empirically test the effect of the composition of the board of commissioners, board of directors, and audit committee on the market capitalization of companies in Indonesia. This study examines all non-financial companies included in the 50 Biggest Market Capitalization as of December 2023. The research variables are tested using secondary data sourced from the annual reports of sample companies. The data that has been collected is processed using SPSS statistical software. The findings of this study are that the composition of the board of commissioners and board of directors does not determine the high level of market capitalization of companies in Indonesia, while the composition of the audit committee affects the high level of market capitalization of companies in Indonesia
Antara Zakat Produktif Dan Konsumtif Bagi Peningkatan Pendapatan Masyarakat Muslim
Full text linkThe problem of poverty is also one of the political problems, because an important factor that is the concentration of the political world is the problem of the economy. Where the economy is one of three problems (poverty, stupidity and also disease), which must be addressed by the government to resolve the crisis in society. The method of writing this article is based on a literature review by conducting an in-depth review of books, interpretations and writings on zakat, consumptive and productive zakat and those related to it. The purpose of this writing is to find out the target to be achieved through this productive effort for mustahiq is an increase in the standard of living of mustahiq, especially in terms of socio-economics. The results of this research and discussion confirm that focusing on the shift from consumptive zakat to productive zakat, which allows mustahik to be more economically independent through the provision of business capital and skills training. With good management, consumptive zakat can be an integral part of an inclusive and sustainable development strategy in Indonesi
Strategi Digital Accounting Untuk Meningkatkan Kinerja Usaha Mikro, Kecil, Dan Menengah (UMKM)
Full text linkThis study aims to explore digital accounting strategies in improving the performance of micro, small, and medium enterprises (MSMEs) in Indonesia. The researchers used library research and qualitative descriptive methods to analyze various relevant previous research results in the last five years. The results of the analysis show that the implementation of digital accounting strategies, such as basic financial recording and separation of personal and business finances, has a significant impact on operational efficiency, decision-making, and financing channels for MSMEs. Several research findings indicate that mentoring, training, and the use of digital technology increase the effectiveness of this strategy, especially when adjusted to the capabilities and characteristics of business actors. Although this strategy is relatively easy to implement, its success is highly dependent on the level of financial literacy, the capacity of MSME participants, and the support of a supportive environment. Therefore, joint efforts are needed from academics, practitioners, and the government to build an accounting system that is not only simple but also contextual, sustainable, and able to encourage the development of MSMEs as a whole
Peran Akuntansi Badan Layanan Umum Terhadap Pengelolaan Keuangan (Studi Literatur)
Full text linkThis research aims to review articles related to Public Service Agency Accounting. This research method uses SLR (Systematic Literature Review) where article sources are taken from several data bases in order to obtain data that matches the title of this article. Data retrieval sources come from searches of national and international journals published on Google Scholar, via the publish or application. peris. The results of the analysis using VosViewer on network visualization, overlay visualization, and density visualization show the relationship between various concepts related to Public Service Agency AccountingThis research aims to review articles related to Public Service Agency Accounting. This research method uses SLR (Systematic Literature Review) where article sources are taken from several data bases in order to obtain data that matches the title of this article. Data retrieval sources come from searches of national and international journals published on Google Scholar, via the publish or application. peris. The results of the analysis using VosViewer on network visualization, overlay visualization, and density visualization show the relationship between various concepts related to Public Service Agency Accountin
Pengaruh Pengungkapan Emisi Karbon Dan Green Investment Terhadap Nilai Perusahaan
Full text linkThis study aims to determine and analyze the effect of carbon emission disclosure and green investment on company value. The population in this study were energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling technique in this study used a purposive sampling method, resulting in 28 companies as research samples. The type of data used was secondary data, and the hypothesis testing method used multiple linear regression analysis with the Multiple Linear Regression Analysis technique. The results of this study indicate that the variables of carbon emission disclosure and green innovation influence company value
Peran Sistem Informasi Akuntansi dalam Tata Kelola Keuangan di Sektor Publik
Full text linkThe role of accounting information systems (AIS) in public sector financial governance has been a key focus in numerous studies. This research aims to examine the contribution of AIS to transparency, accountability, efficiency, and integrity in public financial management. The method employed is a literature review of relevant empirical studies published between 2021 and 2024. The findings indicate that the consistent implementation of AIS positively impacts the quality of financial governance in government institutions. AIS has been proven to accelerate budget preparation, enhance internal control, and provide digital, audit-ready financial reports. These findings affirm that integrating AIS into public financial systems not only improves administrative efficiency but also strengthens public trust in government financial performance. It is recommended that public institutions expand AIS implementation and enhance human resource capacity to maximize its overall benefits. Keyword : accounting information system, accountability, efficiency, transparenc
Analisis Kontribusi Penerimaan Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Medan
Full text linkThis study aims to analyze the contribution of Entertainment Tax and Advertising Tax revenues to the Regional Original Income (PAD) in Medan City in 2021-2023. The problem that occurs in this study is the number of taxpayers for Entertainment Tax and Advertising Tax in Medan City which is increasing but the revenue received does not meet the set target. The research approach used is a descriptive approach and this type of data is qualitative data. The data analysis technique used in this study is a descriptive analysis technique. This study took place at the Medan City Regional Revenue Agency. The results of the contribution analysis show that the revenue of Entertainment Tax and Advertising Tax is classified as very low in contributing to the original regional income of Medan City. The low contribution of Entertainment Tax and Advertising Tax to Regional Original Income is caused by several factors, including the low awareness of taxpayers to carry out their obligations, the existence of taxpayers who do not report, and the financial problems of taxpayers so that they cannot pay their taxes
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Pelaporan Keuangan Pada Umkm Di Kota Medan
Full text linkThe purpose of this study is to determine whether Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District. This study is a quantitative study with data collection techniques using a questionnaire method given to 48 Micro, Small and Medium Enterprises (MSMEs) in Medan Deli District. The population in this study amounted to 83 MSMEs and the sample in the study amounted to 48 MSMEs. The data analysis techniques used were Outer Model Analysis, Inner Model Analysis, Hypothesis Testing analyzed using Smart PLS software. The results of this study state that Financial Literacy has a significant influence on the Financial Reporting of MSMEs. Then Financial Attitude has a significant influence on the Financial Reporting of MSMEs. And Financial Literacy and Financial Attitude have a significant influence on the Financial Reporting of MSMEs in Medan City, especially in Medan Deli District
Kinerja Manajerial: Peranan Sistem Informasi Akuntansi Manajemen Dan Ketidakpastian Lingkungan
Full text linkThis study aims to identify the influence of management accounting information systems and environmental uncertainty on managerial performance at PT. Bank Sumut Medan. The problems faced are the ineffective implementation of management accounting information systems and the existence of environmental uncertainty that affects managerial performance. Research Objectives: This study aims to analyze the influence of management accounting information systems on managerial performance, as well as analyze the influence of environmental uncertainty on managerial performance at PT. Bank Sumut Medan. Research Methods: The method used in this study is quantitative with an associative approach. Data collection was carried out through questionnaires distributed to 80 respondents consisting of managers and employees at PT. Bank Sumut Medan. Data analysis was carried out using Partial Least Squares (PLS). Research Results: The results show that management accounting information systems have a significant effect on managerial performance with a probability value (p-value) 0.05. However, environmental uncertainty is not able to moderate the influence of management accounting information systems on managerial performance
Pengaruh Penerapan E-Filling, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Medan Polonia
Full text linkThis study is a study conducted to test the effect of the implementation of E-filling, service quality and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia. This study is a quantitative study using an associative research approach. The associative approach is an approach using two or more variables to determine the relationship between one variable and another. The sample of this study was 100 respondents with sampling using the slovin formula. This study uses primary data by distributing questionnaires to respondents registered at KPP Pratama Medan Polonia. Data were analyzed using multiple linear regression analysis techniques using the SPSS application. Based on the results of the study, it was concluded that the Implementation of E-filing has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia, Service Quality has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia and the Implementation of E-filing, Service Quality and Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia