Jurnal Riset Akuntansi dan Bisnis

  

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of scientific research original, Jurnal Riset Akuntansi dan Bisnis accepts manuscripts in the field of research includes scientific fields relevant to:
Financial Accounting
Manajemen Accounting
Tax Accounting the relevant Sector Accounting Science.

The editor is responsible for providing a constructive review of the articles to be published and (if deemed necessary) and conveying the evaluation results of the article to the author. Articles that are proposed to be published in journals are recommended to follow article updates made by the Editor.

JURNAL RISET AKUNTANSI DAN BISNIS is abstracting & indexing in the following databases:

ISSN 1693-7597 (Print), 2623-2650 (online)

 

 

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Vol 24, No 2 (2024): SEPTEMBER

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Table of Contents

Articles

Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19)
Ihsan Arief, Muhammad Ridha Ramli
PDF
101-108
Pengaruh Prinsip-Prinsip Dasar Etika Terhadap Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Di Kota Medan
Muhammad Fahmi, Ariyan Hutahayan
PDF
134-144
Pengaruh Tingkat Suku Bunga, Dana Pihak Ketiga dan Non Performing Loan Terhadap Profitabilitas Bank BUMN Indonesia
M Rama Ali, Kasim Siyo
PDF
145-156
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Utara)
Noviana Sri Hastuti, Dito Aditia Darma Nasution
PDF
157-170
Pengaruh Akuntabilitas, Transparansi, Partisipasi, Pengawasan, Dan Pemahaman Akuntansi Terhadap Kinerja Anggaran Dana Desa Berbasis Value For Money
Yulinda Devi Pramita, Ilma Filiana, Betari Maharani
PDF
171-184
Kesiapan Auditor Dalam Adopsi Penggunaan Teknologi Kecerdasan Buatan Terhadap Profesi Akuntansi
Sri Mauliza
PDF
185-194
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Baihaqi Ammy
PDF
195-207