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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 JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Methosika: Jurnal Akuntansi dan Keuangan Methodist Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review 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 Transekonomika : Akuntansi, Bisnis dan Keuangan 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 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
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Transportation Other

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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.
Perspectives of Accounting Theory Purba, Rahima Br.; ., Nurlinda; Tambunan, Saribulan
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
Payment System Analysis Non Cash Loan in Order to Increase Net Cash Flow Company Operations and Supplier at PT Adhi Karya (Persero) Tbk Project Stone Crusher Sigli Toll - Banda Aceh M Fakhri Ulsar Sirait; Rahima Br Purba; Oktarini Khamilah Siregar
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10659

Abstract

This research aims to determine Payment System AnalysisNon-Cash Loans In Order to ImproveNet Cash FlowCompany Operations andSupplierson PT Adhi Karya (Persero) Tbk ProjectStone CrusherSigli-Banda Aceh Toll Road. This research uses variablesnon-cash loan, with the dependent variableNet Cash FlowAnd suppliersas a moderating variable. The method used is descriptive method. This research uses secondary data obtained from IDX and documentation from collaborating companies. The population and sample in this research was the PT Adhi Karya (Persero) projectStone CrusherSigli-Banda Aceh Toll Road. This research aims to find out the payment systemNon-Cash Loansin order to improve Net Cash Flowcompany operations andsuppliers. The results of this research show that the systemnon-cash loanin order to improveNet Cash Flow the company's operations run smoothly and are profitable for PT Adhi Karya (Persero) Tbk and Suppliers. However, not many people still know the systemnon-cash loanand this financing facility has not yet been implemented by the Bank for lower middle class companies
The Influence of Company Size on Risk Management Disclosure With Good Corporate Governance as a Moderation Variable in the Company Listed Property and Real Estate on the Indonesian Stock Exchange (IDX) Benny Pasaribu; Rahima Br Purba; Renny Maisyarah
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10688

Abstract

The purpose of this study is to examine how firm size affects risk management disclosure in property and real estate companies listed on the Indonesia Stock Exchange, using Good Corporate Governance (GCG) as a moderating factor. In this study, company size is the independent variable, risk management disclosure is the dependent variable, and GCG serves as a moderating variable. Associative, quantitative research methodology is employed, and linear analysis techniques are applied for analysis. Using a purposive sample approach, the study's population consists of property and real estate companies listed between 2018-2021 on the Indonesia Stock Exchange. The study's findings indicate that risk management disclosure is significantly impacted by a company's size. Nevertheless, in the context of property and real estate businesses listed on the Indonesia Stock Exchange for the examined period, GCG was not demonstrated to be able to control the relationship between company size and risk management disclosure
Fraud Prevention Strategy at PT. PLN (Persero) Lhokseumawe Customer Service Unit Yandri Doni; Rahima Br Purba
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i2.10721

Abstract

This research describes the implementation of fraud prevention strategies through internal control at PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit, with a focus on anti-bribery management system programs. The methods used include Gap Analysis to measure readiness to implement an anti-bribery management system as well as SWOT analysis combined with Strategic Factor Analysis to formulate implementation strategies in the short, medium and long term. The research results show that although PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit is ready to implement an anti-bribery management system, there is still a need for further development. Some of the main findings are that not all employees have received training regarding the anti-bribery management system and there has been no risk assessment of bribery. To overcome this, the research recommends several implementation strategies, namely Anti-Bribery Management System Training, Anti-Gratification Socialization, Bribery Risk Assessment, Activity Budgeting and Policy/Guideline Making. This strategy is expected to help PT. PLN (Persero) Lhokseumawe Customer Service Implementation Unit in strengthening good governance and reducing the risk of fraud through implementing an effective and sustainable anti-bribery management system
Pengaruh Etika Bisnis, Corporate Social Responsibility (Csr), Terhadap Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2019 - 2023 Hafni, Naina Yulia; Purba, Rahima Br
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8996

Abstract

This study was conducted to analyze the influence of Business Ethics, Corporate Social Responsibility (CSR) on Financial Performance. The location of this study is a Consumer Goods Manufacturing Company listed on the Indonesia Stock Exchange. This type of research is Associative research with a quantitative approach. Until this study, there were 27 companies with a time period of 5 years, namely 2019 to 2023, resulting in 135 financial reports. The method used is panel data regression analysis with the help of IBM SPSS Statistics 23 software. The results of this study indicate that partially Business Ethics has no effect on Return On Asset, Corporate Social Responsibility partially has a positive effect on Return On Asset. While simultaneously all variables of Business Ethics and Corporate Social Responsibility, simultaneously affect Return On Asset. The contribution of the influence of the variables is 7.6%. Kata kunci : Return On Asset, Etika Bisnis, Corporate Social Responbility
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Benny Pasaribu Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Hafni, Naina Yulia Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution Maisyarah, Renny Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nur Aziza Nurlinda PANGGABEAN , Fitri Yani Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramdhani, Windy Ricky Ricky Rimba Simanjuntak Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni