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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JURIKOM (Jurnal Riset Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Journal of Finance Integration and Business Independence Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Transportation Other

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PENGELOLAAN DANA BOS YANG EFEKTIF DAN EFISIEN DALAM MENCEGAH PENYALAHGUNAAN Purba, Rahima Br; Junawan, Junawan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.3138

Abstract

Abstract : Bantuan Operasional Sekolah Fund (BOS) is a government program that aims to support school operational costs in order to improve access to and quality of education. However, in its implementation, there are still various cases of misuse of the BOS Fund, such as budget inflation, manipulation of the number of students, and the use of funds outside their allocation. This study aims to analyze the effective and efficient management system of BOS Funds in preventing misappropriation, identify factors that cause misappropriation, and formulate prevention strategies. This research uses a descriptive qualitative approach with literature analysis from publication reports, scientific journals, and news. The results showed that the misuse of BOS funds was caused by the lack of transparency, weak supervision, and managerial limitations of school managers. Schools with a digital recording system and participatory supervision had a higher compliance rate than those still using a manual system. Prevention strategies include the implementation of good governance, increased community supervision, and the utilization of information technology in financial reporting. With more accountable management, the BOS Fund can be optimally utilized to improve the quality of education in Indonesia. Keyword: Management of BOS Funds; Prevention; Misappropriation of BOS Funds  Abstrak: Dana Bantuan Operasional Sekolah (BOS) adalah program pemerintah yang bertujuan untuk mendukung biaya operasional sekolah dalam rangka meningkatkan akses dan kualitas pendidikan. Namun, dalam pelaksanaannya, masih ada berbagai kasus penyalahgunaan Dana BOS, seperti inflasi anggaran, manipulasi jumlah mahasiswa, dan penggunaan dana di luar alokasinya. Penelitian ini bertujuan untuk menganalisis sistem pengelolaan Dana BOS yang efektif dan efisien dalam mencegah penyalahgunaan, mengidentifikasi faktor-faktor penyebab penyalahgunaan, dan merumuskan strategi pencegahan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis literatur dari laporan publikasi, jurnal ilmiah, dan berita. Hasil penelitian menunjukkan bahwa penyalahgunaan dana BOS disebabkan oleh kurangnya transparansi, lemahnya pengawasan, dan keterbatasan manajerial pengelola sekolah. Sekolah dengan sistem pencatatan digital dan pengawasan partisipatif memiliki tingkat kepatuhan yang lebih tinggi daripada sekolah yang masih menggunakan sistem manual. Strategi pencegahan meliputi penerapan tata kelola yang baik, peningkatan pengawasan masyarakat, dan pemanfaatan teknologi informasi dalam pelaporan keuangan. Dengan pengelolaan yang lebih akuntabel, Dana BOS dapat dimanfaatkan secara optimal untuk meningkatkan kualitas pendidikan di Indonesia. Kata kunci: Pengelolaan Dana BOS; Pencegahan; Penyalahgunaan Dana BOS  
PENGARUH EFEKTIVITAS SISTEM INFORMASI ADMINISTRASI AKUNTANSI UNTUK MENINGKATKAN PENDAPATAN UNIVERSITAS PEMBANGUNAN PANCA BUDI Ramadhani, Windy; Purba, Rahima
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2rj7g114

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi administrasi akuntansi terhadap pendapatan universitas. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linear sederhana. Data dikumpulkan melalui penyebaran kuesioner kepada 25 responden yang terdiri dari staf administrasi dan keuangan di lingkungan universitas. Hasil uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel. Uji normalitas menunjukkan data residual berdistribusi normal, sehingga memenuhi asumsi regresi. Hasil analisis regresi menunjukkan bahwa sistem informasi administrasi akuntansi berpengaruh positif dan signifikan terhadap pendapatan universitas.Temuan ini menegaskan pentingnya pengelolaan sistem informasi yang efektif sebagai upaya strategis dalam meningkatkan kinerja keuangan universitas.
PENGARUH RETURN ON EQUITY, EARNING PER SHARE, CURENT RATIO, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI Caroline, Caroline; Shellin, Shellin; Putri, Arie Pratania; Purba, Rahima Br
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1687

Abstract

The purpose of this research is to analyze the influence of ROE, EPS, CR, and DER on the stock prices of Consumer Goods companies listed on the Indonesia Stock Exchange (IDX). The sample used to support the continuity of the research dynamics is 12 companies listed on the IDX that meet the assessment requirements. The research hypothesis testing was conducted through the adoption of the IBM SPSS 25 for Windows program. In this study, the multiple linear test method was adopted, the classical assumption test, the normality test, the multicollinearity test, the heteroscedasticity test, the determinant coefficient, the T test, and the F test. The results prove that ROE and EPS partially have a significant negative effect on stock prices, and CR and DER have no effect on stock prices. The results of the simultaneous test show that ROE, EPS, CR, and DER have an effect on stock prices. The magnitude of the influence of the four variables on stock prices shows a result of 36% through the Adjusted R Square Value.
Audit Forensic on Patra Niaga Juninetenth Keeply F Sitanggang; Nur Aziza; Fricillia Vina Cindy Tioria Sitorus; Rimba Simanjuntak; Rahima Br Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Forensic audit is an investigative approach integrating accounting, auditing, and legal expertise to uncover fraudulent practices within business entities and public sectors. This study aims to evaluate the effectiveness of forensic audits in identifying and exposing manipulation in the subsidised fuel distribution system conducted by PT PatraNiaga, a subsidiary of PT Pertamina (Persero). Through literature review and case analysis methods, the study finds that forensic auditing successfully revealed various fraudulent schemes, including nozzle data fabrication, double recording in distribution systems, and concealment of fuel logistics flow. Key audit techniques such as document tracing, ERP logistics audit trails, investigative interviews, and data mining played a crucial role in uncovering these irregularities. The audit findings demonstrate that structural weaknesses in distribution systems, poor internal controls, and the lack of integrated digital monitoring systems significantly contributed to the occurrence of fraud. Recommendations include strengthening investigative audit units, revising standard operating procedures (SOPs) for fuel distribution, reactivating whistleblower systems, and integrating real-time monitoring technologies. This study affirms that forensic audit serves not only as a detection tool but also as a systemic reform catalyst in the governance of national energy distribution.
The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023 HASUGIAN, Marnita; PURBA, Rahima; PANGGABEAN , Fitri Yani
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1455

Abstract

This study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism.
The Effect of Customer Satisfaction on Financial Performance with Digital Service Systems as a Moderating Variable at PerumdaTirtanadi Popy Wulandari; Renny Maisyarah; Rahima Br. Purba
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.908

Abstract

This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.
Evaluasi Kinerja Keuangan Bank BUMN yang Terdaftar di BEI Perspektif : 4 Tahun Terakhir Azzahra, Wirda; Purba, Rahima Br
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3049

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan bank-bank BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024, menganalisis potensi dampak wacana pembentukan Danantara terhadap indikator keuangan utama, serta memberikan rekomendasi kebijakan strategis menghadapi integrasi digital perbankan nasional. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder dari laporan keuangan auditan lima bank BUMN (BMRI, BBRI, BBNI, BBTN, BRIS). Analisis mencakup rasio profitabilitas (ROA, ROE, NPM, BOPO), likuiditas (CR, QR), solvabilitas (DAR, DER), dan aktivitas (FAT, TATO). Hasil penelitian menunjukkan sebagian besar bank mengalami peningkatan profitabilitas hingga 2023, diikuti tekanan pada 2024 akibat kenaikan biaya operasional dan investasi digital. BRIS dan BMRI mempertahankan likuiditas kuat, sedangkan BBTN menghadapi tekanan signifikan. BTN menunjukkan leverage tertinggi, sementara BRIS memiliki struktur pendanaan lebih konservatif. Dalam aktivitas, BRIS unggul pada pemanfaatan aset tetap, dan BBRI memimpin perputaran aset lancar. Wacana Danantara diperkirakan memberi tekanan jangka pendek namun membuka peluang efisiensi dan peningkatan daya saing.
Influence of The Receivables Turnover Ratio and The Receivables Collection Period Ratio on Profitability with The Level of Non-Performing Financing as a Moderator at PT Adira Dinamika Multi Finance Tbk Prayogo Aldino Crismanov Nainggolan; Rahima Br Purba; Agus Tripriyono
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.1965

Abstract

This study aims to analyze the effect of the receivable turnover ratio (RTO) and the ratio of the average collection period (ACP) to profitability (retun on assets/ROA) with the level of non-performing financing (NPF) as a moderation variable. The data in this study is in the form of secondary data, namely the quarterly financial statements of PT Adira Dinamika Multi Finance Tbk for the 2019-2023 period obtained from the company's official website. The data analysis techniques carried out were in the form of descriptive statistical analysis, classical assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests (durbin-watson), multiple linear regression analysis, moderated regression analysis (MRA) analysis, hypothesis tests and determancy coefficients. The results of the study show that the receivables turnover ratio has a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The ratio of the receivables collection period does not have a significant effect on profitability at PT Adira Dinamika Multi Finance Tbk. The non-performing financing rate is not able to moderate the effect of the receivables turnover ratio and the ratio of the receivables collection period to profitability at PT Adira Dinamika Multi Finance Tbk.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
EVALUATION OF THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN MANAGING OPERATIONAL FUNDS OF THE FACULTY OF SCIENCE AND TECHNOLOGY AT THE UNIVERSITY OF PEMBANGUNAN PANCA BUDI Ismail; Rahima br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Adi Harianto Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Amin Hou Amnisuhaila Abarahan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arasta, M. Diaz Arie Pratania Putri Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Aryasta, Muhammad Irza Azima Mendina Amrul Aziza, Nur Azzahra, Wirda Bagus Kuncoro Bella Ariboho Sihaloho Benny Pasaribu Brambir Kaur Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Mutianta Br. Ginting Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Feby Wulandari Sembirinng Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Hana Brigit Tina br Sebayang Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Hotman Ds Ibrahim Mallam Fali Indah Leony Panjaitan Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lia Nazliana Nasution Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mhd Ihsan Abidi Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nabila Febriyanti Namira Azani Napitupulu, Topan Lilian Noviani Noviani Nur Aziza Nurlinda Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramadhani, Windy Raselda Kamaruddin Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rowiyah Asengbaramae Rusmala Tarigan Sahnidar Salman Farizi Sari Nanda Miranda Sihombing Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Sitompul, Abdul Habib Sitorus, Zulham Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Tyus Windi Ayuni Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Wiwik Apriani Yandri Doni