JRAB: Jurnal Riset Akuntansi & Bisnis
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Analisis Pendapatan Usahatani Kelapa Sawit Di Desa Pinang Damai Kecamatan Torgamba Kabupaten Labuhanbatu Selatan
Full text linkThis research aims to describe oil palm farming activities, determine production costs, revenues, income and the ratio of revenues and costs in oil palm farming. The research was carried out from June to August 2023 in Pinang Damai Village, Torgamba District, South Labuhanbatu Regency. The sampling method used was the probability sampling method. This research collects primary and secondary data. Data analysis was carried out to calculate costs, revenues, income and R/C ratio. The results of this research show that the average production cost is IDR 47,735,874-/farmer/year and the average total revenue is IDR 133,226,785. .-/farmer/year. Meanwhile, the average income per hectare is IDR 25,009,332.-/ha/year with total production costs of IDR 13,957,564.-/ha/year with revenues of IDR 38,966,896.-/ha/year. Oil palm farming in Waru District is economically profitable based on an R/C ratio of 2.8. This means that every cost incurred of IDR 1.- will generate revenues of IDR. 2.8,- so that the business makes a profi
Pengaruh Kesesuaian Kompensasi Dan Sistem Informasi Akuntansi Terhadap Kecurangan Akuntansi Dengan Pengendalian Internal Sebagai Variabel Moderasi
Full text linkBased on the results of the study, it was concluded that Compensation suitability has a positive and significant effect on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the implementation of good compensation suitability, it will increase the prevention of accounting fraud, Accounting information systems have a positive and significant effect on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the implementation of good accounting information systems, it will increase the prevention of accounting fraud, Internal control has a positive and significant effect in moderating the effect of compensation suitability on accounting fraud in Hospitals throughout Medan City, meaning that when the company increases the provision of compensation plus the implementation of good internal control, it will increase the prevention of accounting fraud and Internal control has a positive and significant effect in moderating the effect of accounting information systems on Accounting Fraud in Hospitals throughout Medan City, meaning that when the company increases the effectiveness of the implementation of accounting information systems plus the implementation of good internal control, it will increase the prevention of accounting frau
Peran Artificial Intelligence Dalam Modernisasi Audit Dan Pelaporan Keuangan: Kajian Literatur
Full text linkThis research aims to evaluate how Artificial Intelligence (AI) technology is applied in the modernization audit and financial reporting process through the literature study method. The application of AI in accounting has shown great impact, especially in terms of operational efficiency, improved data accuracy, and timely presentation of relevant financial information. AI is able to automate various complex processes such as irregularity detection, prediction-based data analysis, and the generation of financial reports quickly and accurately. Study results show that AI supports improved audit and reporting quality by reducing manual errors and speeding up the decision-making process. However, there are a number of challenges that need to be addressed, such as data security issues, information input quality, professional readiness, and AI's limitations in understanding the context of analysis. This research emphasizes that AI is not a total replacement for human auditors, but rather acts as a supporting technology that must be managed ethically and in accordance with regulations. Its successful implementation is highly dependent on organizational readiness, both in terms of technology and human resource competence
Pengaruh Prinsip-Prinsip Dasar Etika Terhadap Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Di Kota Medan
Full text linkThe purpose of this study is to examine and analyze the influence of basic ethical principles on detecting fraud at Public Accounting Firms in Medan City. The approach used in this research is an associative approach. The associative approach is a method that uses two or more variables to determine the relationship between one variable and another. The sample consists of 74 respondents, determined using the Slovin formula. The data collection technique in this study uses a questionnaire method. The data analysis techniques employed in this research include Path analysis, Partial Least Square (PLS), and Hypothesis Testing. Data processing in this study uses the Smart PLS 4.1 software to test the proposed hypotheses. The results show that the integrity and competence of auditors have a positive effect on detecting fraud
Pengaruh Akuntabilitas, Transparansi, Partisipasi, Pengawasan, Dan Pemahaman Akuntansi Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money
Full text linkThis research aims to test and analyze empirically the influence of accountability, transparency, participation, supervision and understanding of accounting on the performance of value for money based village fund budgets (empirical study in villages throughout Tempuran sub-district, Magelang district). The data used in this research is primary data. The population of this study was 15 village offices in Tempuran District, Magelang Regency. Meanwhile, the samples in this study were the village head, financial head, Head of Welfare, Head of Development, Head of Hamlet. The sampling technique is using a purposive sampling method. The number of samples used was 15 village offices with a total of 170 respondents. The analytical method used in this research was multiple linear regression analysis. The results of this research show that accountability, transparency, participation, supervision and understanding of accounting have a positive effect on the performance of village fund budgets based on value for money
Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19)
Full text linkThe purpose of this study is to examine whether there are differences in health and education expenditures in local governments across Indonesia during and after the Covid-19 pandemic.Utilizing a quantitative approach, the study includes a sample of all 508 regencies/cities in Indonesia and employs paired sample t-tests to test the hypotheses. The findings indicate that there are no significant differences in health or education expenditures during and after the Covid-19 pandemic in these regions
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara)
Full text linkRegional government financial performance is an important aspect in public financial management. The ability of local governments to manage financial resources efficiently and effectively will influence the success of development and public services in the area. Therefore, it is necessary to evaluate the factors that influence local government financial performance. This research aims to analyze the influence of Regional Original Income (PAD) and Capital Expenditures on the Financial Performance of the Regional Government of North Sumatra Province, where financial performance is measured by the efficiency ratio. This research uses secondary data from the North Sumatra Province Regional Revenue and Expenditure Budget Realization Report (APBD) for the 2019-2022 period. Data analysis was carried out using the multiple linear regression method. The research results show that PAD partially has a positive and significant effect on local government financial performance, while capital expenditure has a negative and significant effect on local government financial performance. The coefficient of determination (R²) value in this research is 0.437, which means that the Regional Original Income and Capital Expenditure variables are able to explain 43.7% of the variation in Regional Government Financial Performance, while the remaining 56.3% is explained by other variables outside the research model.
Pengaruh Tingkat Suku Bunga, Dana Pihak Ketiga dan Non Performing Loan Terhadap Profitabilitas Bank BUMN Indonesia
Full text linkThis study aims to analyze the influence of interest rates, third-party funds (DPK), and non-performing loans (NPLs) on the profitability of state-owned banks in Indonesia. Bank profitability is an important factor in maintaining business continuity and increasing public trust. The independent variables used in this study are interest rates, deposits, and NPLs, while the dependent variables are profitability as measured by the Return on Assets (ROA) ratio. The research method used is a quantitative approach using secondary data from the financial statements of state-owned banks for the 2013-2022 period. Data analysis was carried out using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study show that interest rates have no effect on profitability, while deposits and NPLs have a positive and significant effect on the profitability of state-owned banks. These findings imply that state-owned banks need to consider appropriate policies related to interest rate management, deposits, and NPLs to increase profitability and maintain financial performance stabilit
Pengaruh Good Corporate Governance Dengan Likuiditas Dan Ukuran Perusahaan Sebagai Variabel Kontrol Terhadap Profitabilitas
Full text linkThis study aims to determine the effect of Good Corporate Governance on liquidity and company size as control variables on profitability in the financial sector of companies listed on the IDX for the 2019-2022 period. GCG measurement uses Managerial Ownership, Institutional Ownership, Audit Committee, and Independent Board of Commissioners. Liquidity is measured using the Current Ratio. Company size is measured using Ln (Total Asset). Profitability is measured using ROA.Based on the SPSS output results, partially managerial ownership, institutional ownership, audit committees, and independent commissioners affect the profitability of financial sector companies for the 2019-2022 period. The results of the F test show that ownership, institutional ownership, audit committee, and independent board of commissioners are controlled by liquidity, and company size simultaneously affects the profitability of financial sector companies for the 2019-2022 period
Analisis Kinerja Bank Pada Pt. Bank Danamon Indonesia Tbk Dengan Metode Camel
Full text linkThis research discusses the important role of banks in reviving a country's economy, focusing on analysis of bank performance. Banks not only act as fundraisers and credit distributors, but also have a vital role in maintaining the stability of the country's economic system. This study uses the CAMEL method to evaluate bank health, with PT Bank Danamon Indonesia Tbk as the object of study. Data was obtained from Bank Danamon's financial statements from 2016 to 2021, and the analysis was carried out using CAMEL formulas. The results showed that Bank Danamon Indonesia obtained different credit predicates in the management aspect, but overall it was categorized as a healthy bank