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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Transekonomika : Akuntansi, Bisnis dan Keuangan Harmoni Economics: International Journal of Economics and Accounting
Renny Maisyarah
Universitas Pembangunan Panca Budi Medan
Economics, Econometrics & Finance Education

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Compilation Report Finance with Implementing EMKM SAK to Palapa Penyet Grilled Chicken MSME in Tanjung Gusta Village Hasbiyana Haudi Nasution; Renny Maisyarah; An Suci Azzahra
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.302

Abstract

Research This aim For compile report financial situation of Palapa Grilled Chicken MSME with apply Standard Accountancy Finance Entity Micro, Small, and Medium Enterprises (SAK EMKM). This MSME located in Tanjung Gusta Village and has operate since in 2012, however recording his finances Still done manually and not yet in accordance with standard applicable accounting. This is cause owner business difficulty in understand condition finance business in a way accurate. The method used in study This is method descriptive qualitative with technique data collection in the form of observation, interviews, and documentation. The data collected Then analyzed and compiled in form report finances consisting of from report position finance, reports profit loss, and notes on report finance in accordance with provisions of the EMKM SAK. Research results show that compilation report finance based on SAK EMKM can helping MSMEs to obtain a clearer picture clear about report position financial reports profit loss and performance business in a way overall. The implementation of SAK EMKM also increases awareness owner business to importance recording systematic and accurate financial research.​ This expected can become references and guides for other MSME actors in increase quality management finance through implementation standard simple, relevant, and easy accounting understood.
PENYERAPAN APBN PADA SATUAN PELAYANAN PEMENUHAN GIZI (SPPG) DALAM MENDUKUNG EFEKTIVITAS PROGRAM MAKAN BERGIZI GRATIS DI KEC HAMPARAN PERAK, DELI SERDANG Yoan Paquita R.G; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.%p

Abstract

Program Makan Bergizi Gratis (MBG) merupakan salah satu program prioritas pemerintah yang bertujuan meningkatkan status gizi masyarakat, khususnya peserta didik, melalui penyediaan makanan bergizi secara berkelanjutan. Dalam pelaksanaannya, Satuan Pelayanan Pemenuhan Gizi (SPPG) memiliki peran penting sebagai unit pelaksana yang mengelola dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN). Penyerapan anggaran yang belum optimal dapat menghambat pelaksanaan kegiatan, memengaruhi kualitas pelayanan, serta mengurangi efektivitas pencapaian tujuan Program Makan Bergizi Gratis. Keberhasilan pelaksanaan program tidak hanya ditentukan oleh besarnya alokasi anggaran, tetapi juga oleh kemampuan SPPG dalam menyerap dan mengelola anggaran secara efektif, efisien, transparan, dan akuntabel. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi terhadap pengelola SPPG serta pihak-pihak yang terkait dalam pelaksanaan Program Makan Bergizi Gratis. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran yang komprehensif mengenai proses penyerapan anggaran. Penelitian ini bertujuan untuk menganalisis tingkat penyerapan APBN pada SPPG, mengidentifikasi faktor-faktor yang memengaruhi penyerapan anggaran, mengkaji kendala yang dihadapi dalam pelaksanaan anggaran, serta merumuskan upaya yang dapat dilakukan untuk meningkatkan efektivitas Program Makan Bergizi Gratis di Kecamatan Hamparan Perak, Kabupaten Deli Serdang. Hasil penelitian diharapkan dapat memberikan informasi mengenai kondisi penyerapan APBN pada SPPG, faktor-faktor yang memengaruhi efektivitas pengelolaan anggaran, serta rekomendasi bagi pemerintah dan pengelola SPPG dalam meningkatkan kualitas tata kelola keuangan dan pelaksanaan Program Makan Bergizi Gratis. Selain itu, penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian di bidang akuntansi sektor publik, pengelolaan keuangan negara, dan evaluasi program pemerintah
ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: (Studi pada Perusahaan Pembiayaan/Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Irwansyah Putra; Renny Maisyarah; Rahima Br Purba
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.605

Abstract

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.
PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KEPUASAN MAHASISWA DENGAN EXCELLENT SERVICE SEBAGAI VARIABEL MODERASI: (Studi Kasus Mahasiswa Institut Teknologi dan Bisnis Indonesia) Tri Dessy Ratna Sari; Renny Maisyarah; Rahima Br Purba
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.606

Abstract

The objective of this research is to examine the impact of the implementation of effective university governance on student satisfaction and excellent service, with a focus on how excellent service moderates the relationship between university governance and student satisfaction at the Indonesian Institute of Technology and Business. This study utilized primary data and targeted a population of 2,501 students from the Indonesian Institute of Technology and Business between 2020-2023. Purposive sampling was employed, resulting in a sample size of 100 students. The analysis involved simple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The findings of this study demonstrate that good university governance has a positive and significant impact on student satisfaction, while excellent service does not enhance the influence of good university governance on student satisfaction. These findings have implications for university administrators and policymakers, as they emphasize the significance of implementing and maintaining effective governance practices to improve student satisfaction. Further research could explore other factors that may moderate the relationship between university governance and student satisfaction, providing a more comprehensive understanding of this relationship.
Co-Authors An Suci Azzahra Hasbiyana Haudi Nasution Irwansyah Putra Rahima Br Purba Tri Dessy Ratna Sari Yoan Paquita R.G