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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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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
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.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
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) Putra, Irwansyah; Maisyarah, Renny; Purba, Rahima Br
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) Sari, Tri Dessy Ratna; Maisyarah, Renny; Purba, Rahima Br
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.
A Optimization of Sales Strategies and Inventory Forecasting for Processed Banana Products Utilizing the Conceptual Framework of Economic Efficiency and Accounting Precision Based on Simple Moving Average Zulham Sitorus; Lia Nazliana Nasution; Rahima Br Purba; Amnisuhaila Abarahan; Rowiyah Asengbaramae; Feby Wulandari Sembirinng; Mhd Ihsan Abidi
JURNAL RISET KOMPUTER (JURIKOM) Vol. 13 No. 1 (2026): Februari 2026
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/jurikom.v13i1.9505

Abstract

Fluctuations in demand for processed banana products often lead to inaccurate inventory planning at the MSME scale, resulting in decreased operational efficiency and potential accounting inaccuracies in inventory valuation and the calculation of Cost of Goods Sold (COGS). The calculation of raw material stock forecasting for 2024-2025 produces the following predicted values: 124 bunches of bananas, 80 pieces of chocolate, 81 kg of cooking oil, and 42 kg of granulated sugar. This simple, fast, and accurate forecasting process enables producers to more accurately predict product demand, ultimately reducing the risk of overstocking or shortages. This study aims to optimize sales strategies and inventory forecasting for processed banana products through a conceptual framework that integrates economic efficiency. The method used is the Simple Moving Average (SMA) to forecast inventory needs based on historical sales data at the BananaChips MSME, by testing several variations of the forecasting period to obtain the most stable and representative results. Overall, the recapitulation results show that the Cooking Oil raw material has the highest forecasting accuracy, with the lowest MAPE of 1.81% (MAD 1.50, MSE 5.20). Meanwhile, Granulated Sugar raw material recorded the highest MAPE value of 5.08% (MAD 2.25, MSE 9.73), followed by Chocolate (MAPE 2.43%) and Banana (MAPE 2.18%). The implementation results show an increase in stock management efficiency of up to 20% and a 15% decrease in excess raw materials. These findings indicate that integrating SMA forecasting with an economic efficiency framework and accounting accuracy can improve the quality of inventory and sales decision-making, thereby strengthening the profitability and sustainability of the banana-processed product business at the Bananachips MSME
Literature Review: Forensic Audit and the Financial Scandal of PT. Garuda Indonesia Tbk Rahima Purba; Ahmad Braja Wahyu; Isbet Yani; Intan Fazri Hairani; Hotman Ds; Namira Azani; Riza Milianda Kasa
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i1.69

Abstract

This study examines a fraud case at PT Garuda Indonesia Tbk that focuses on financial statement manipulation, with a qualitative approach through case studies and financial statement analysis. The results of the study indicate that the deliberate and misleading presentation of financial information has harmed stakeholders and reflects a serious violation of corporate governance integrity. Based on Indonesian law and ACFE standards, this case is classified as financial fraud. The analysis was conducted using a forensic accounting theory framework to identify fraud patterns and assess their impact on organizational sustainability. These findings emphasize the importance of financial reporting ethics and the strategic role of auditors in detecting and preventing fraud. This study is expected to contribute to the development of fraud mitigation strategies in companies.
The Influence of Educational Background, Length of Business and Business Size on the Quality of Financial Reports of MSMEs in Medan Petisah District Wiwik Apriani; Dwi Saraswati; Rahima Br Purba
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10516

Abstract

This study aims to examine the influence of educational background, business duration, and business size on the quality of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Medan Petisah District. The research employs an associative design with a quantitative approach. The study population consists of 30 MSMEs, all of which were included as samples using a saturated sampling technique. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using multiple linear regression with the aid of the SPSS program. The findings reveal that educational background and business duration do not have a significant effect on the quality of financial reports, while business size has a significant but negative influence. Taken together, these three variables significantly affect the quality of MSME financial reports. This suggests that improving the quality of MSME financial reporting requires a balance of knowledge, experience, and sufficient operational capacity.
Profitability Ratio Analysis to Measure the Financial Performance of PT. Fajar Benua Indopack Medan Branch During and After the COVID- 19 Pandemic Tengku Narasiya Adiza; Rahima Br Purba; Noviani Noviani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10968

Abstract

This study analyzed profitability ratios as indicators of the financial performance of PT. Fajar Benua Indopack Medan Branch during and after the COVID‑19 pandemic. The method used was a descriptive-analytical quantitative approach with a longitudinal case study covering the period 2020–2024. The variables analyzed included Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results showed a significant decline in all three ratios during the pandemic due to operational disruptions, market demand fluctuations, and increased costs; however, the post-pandemic period indicated gradual recovery. These findings highlighted the importance of asset and capital management, as well as adaptive operational strategies to face external pressures. The profitability ratio analysis provided a comprehensive overview of operational efficiency, crisis response, and the company’s readiness during the recovery phase. This study provided a basis for management to plan strategically, make data-driven decisions, and improve sustainable profitability in the future.
ANALISIS ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT DENGAN PENGUNGKAPAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMENT DI BEI PERIODE 2015–2019 Sofiyanti Gulo; Rahima Purba; Wan Fachruddin
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 1 (2021): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No1.pp60-70

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris apakah audit quality, audit tenure, profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern Penelitian ini dilakukan pada perusahaan manufaktur subsektor Tekstil dan Garment yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistic regresi logistik dengan menggunakan program aplikasi SPSS (Statistical Package for Social Sciences. Data sampel yang digunakan 12 perusahaan. Hasil dari penelitian ini menunjukkan bahwa secara parsial Audit quality, dan audit tenure tidak berpengaruh terhadap opini audit dengan pengungkapan going concern pada Manufaktur SubSektor Tekstil dan Garment di BEI Periode 2015 – 2019. Sementara variabel profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern. Secara simultan Audit quality, audit tenure dan profitabilitas berpengaruh terhadap opini audit dengan pengungkapan going concern pada perusahaan manufaktur sub Sektor Tekstil dan Garment yang terdaftar di BEI Periode 2015 – 2019.
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 Arasta, M. Diaz; Purba, Rahima Br; Nasution, M. Irsan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Aryasta, Muhammad Irza; Purba, Rahima Br; Nasution, M. Irsan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
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