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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Ilmiah Akuntansi Kesatuan Economics and Digital Business Review Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies JUrnal Riset Ilmu Pendidikan Jurnal Akuntansi, Manajemen dan Bisnis Digital Worksheet : Jurnal Akuntansi Journal of Management, Economic, and Accounting Journal of Economics, Assets, and Evaluation Journal of Accounting Law Communication and Technology
, Heriyati Chrisna
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Pada PT. Transmarco Hero, Mhd; Chrisna, Heriyati; Franita, Riska
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2942

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas yang diterapkan di PT. Transmarco Deli Park, yang berlokasi di Jl. Putri Hijau No. 1, Kesawan, Kota Medan, Sumatera Utara. Sumber data yang digunakan adalah data primer yang diperoleh melalui wawancara dengan informan, yaitu seluruh karyawan bagian penjualan dan SPV Hush Puppies PT. Transmarco Deli Park. Metode analisis data yang digunakan adalah analisis deskriptif kualitatif. Dalam proses penjualan dan penerimaan kas, perusahaan menggunakan beberapa aplikasi teknologi, antara lain Microsoft Dynamics NAV (Navision), Microsoft Excel, dan BC Produk. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas yang diimplementasikan melalui teknologi Point of Sale (POS) berjalan secara efektif dan efisien dalam mendukung operasional perusahaan.
The Influence Of Educational Background, Accounting Knowledge, Work Experience, And Business Size On The Implementation Of The Accounting Cycle With External Support As A Moderating Variable In Msmes In Kandis Village, Siak Regency Siburian, Winda Utami Br; Chrisna, Heriyati; Dwilita, Handriyani
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.890

Abstract

This study aims to provide an overview of the preparation of financial reports by broiler chicken farms based on their compliance with accounting principles and to explain their sources of capital and financial performance. The object of this study is Muhtar Keliat's broiler chicken farm, which operated from February to November 2024. This is a descriptive quantitative study using a case study approach. Data collection was conducted through documentation and analysis of financial reports. The results indicate that the financial reports have been prepared in a simple manner but do not fully comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The business capital is entirely sourced from the owner, with no loans or liabilities. Profit and asset information have been recorded, but cash flow statements and notes to the financial statements have not been included. Challenges encountered in preparing the reports include a lack of accounting understanding and the lack of ongoing guidance in preparing standard-compliant financial reports. This impacts business owners' limited ability to use financial reports as a basis for optimal decision-making. This study aims to analyze the influence of educational background on the implementation of the accounting cycle in Micro, Small, and Medium Enterprises (MSMEs) in Kandis Village, Siak Regency, and to examine the role of external support as a moderating variable. This research employs a quantitative approach, with data collected through questionnaires distributed to MSME actors. Regression analysis results show that educational background has a positive and significant effect on the accounting cycle of MSMEs, as indicated by a t-value of 3.320 > t-table of 2.060 and a significance level of 0.003 < 0.05. However, the interaction test results reveal that external support does not moderate the relationship between educational background and the accounting cycle, with a significance value of 0.811 > 0.05. These findings are consistent with the Theory of Planned Behavior, which states that perceived behavioral control affected in this context by the level of education plays an essential role in shaping individual intention and behavior. Therefore, education is a key factor in enhancing the ability of MSME actors to effectively implement the accounting cycle, regardless of the presence of external support.
Pengaruh Return on Assets dan Leverage Terhadap Tax Avoidance pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Khairani, Annisa; Bangun, Yulia Ribuna Br; Sari, Putri Utami Permata; Sonia S, Abel; Chrisna, Heriyati
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4900

Abstract

Penghindaran pajak ialah strategi hukum yang digunakan oleh perusahaan dalam mengurangi beban pajak mereka saat ini sebagai bagian dari operasi bisnis mereka. Tujuan penelitian ini adalah guna menguji apakah return on assets serta leverage berpengaruh terhadap penghindaran pajak. Sampel penelitian meliputi 11 perusahaan yang dipilih mempergunakan metode purposive sampling dan analisis data  mempergunakan regresi  berganda. Data yang dipergunakan ialah data sekunder  dari www.idx.co.id. Temuan penelitian memperlihatkan bahwasanya return on return berpengaruh negatif secara parsial  serta leverage tidak berpengaruh terhadap penghindaran pajak. Dan pada saat yang sama, Return on Equity serta Debt Ratio berpengaruh terhadap penghindaran pajak.
SISTEM INFORMASI AKUNTANSI JASA LAUNDRY BERBASIS ANDROID DENGAN MEMAKAI APLIKASI HUI POS (STUDI KASUS PADA ROYAL LAUNDRY MEDAN) Noviani, Noviani; Chrisna, Heriyati; Hernawaty, Hernawaty
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 7 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i7.2022.2712-2717

Abstract

Penelitian ini bertujuan menganalisis Sistem Informasi Akuntansi yang diterapkan di dan upaya penerapan Sistem Informasi Akuntansi berbasis Android dengan aplikasi Hui Pos di Royal Laundry. Adapun jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Dari penelitian ini diperoleh hasil bahwa dalam prakteknya, Royal Laundry masih belum berhasil menerapkan Sistem Informasi Akuntansi nya dengan baik dikarenakan pengetahuan pemilik Laundry yang sangat minim terkait Aplikasi Hui Pos berbasis Android dan seringkali transaksi tidak tercatat menggunakan bon laundry. Namun demikian, karyawan yang bekerja di laundry ini memiliki kinerja yang baik  terbukti dari hasil wawancara kepada konsumen yang dilakukan oleh peneliti terhadap hasil cucian Laundry tersebut. Dapat disimpulkan bahwa pengembangan sistem yang dilakukan oleh Royal Laundry belum berhasil karena kurangnya pengetahuan pemilik Laundry terkait Sistem Informasi Akuntansi dan pembuatan laporan keuangan namun dari sudut kinerja karyawannya sudah sangat baik
PENGUATAN EKONOMI NELAYAN MELALUI PEMBENTUKAN KOPERASI SYARIAH NELAYAN DI DESA SUKA JAYA KABUPATEN BATUBARA ( ANALISIS SWOT) Chrisna, Heriyati; Noviani, Noviani; Arnita, Vina; Khairul, Khairul
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 7 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i7.2022.2677-2685

Abstract

Desa Suka Jaya adalah salah satu desa pemekaran dari desa induk Bagan Dalam Kecamatan Tanjung Tiram Kabupaten Batu Bara, yang mayoritas penduduknya  Sesuai dengan salah satu misi desa  pemerintahan desa Suka Jaya yaitu meningkatkan ekonomi masyarakat dan perekonomian desa, dalam upaya menciptakan desa yang sejahtera dan mandiri, dan memperkuat perekonomian nelayan, dirasa perlu untuk membentuk suatu perkumpulan untuk memberikan nilai tambah terhadap nelayan dengan cara membentuk koperasi syariah. Potensi pembentukan koperasi syariah akan dianalisis dengan tehnik analisis SWOT. Dari tehnik analisis SWOT yang dilakukan terhadap potensi pembentukan koperasi syariah di desa Suka Jaya dapat dilihat bahwa pada unsur Kekuatan ada 4 point , Kelemahan ada 5 point, Peluang memiliki 5 point dan Ancaman ada 2 poit. Kalau dilihat dari sisi jumlah point, Kekuatan dan Peluang memiliki point yang lebih besar , dibandingkan dengan Kelemahan dan Ancaman, faktor Kelemahan menjadi sesuatu yang masih memerlukan penjajakan lebih lanjut, dan diperlukan kerjasama antara pemerintah desa , dinas koperasi dan para akademisi khususnya dari bidang syariah untuk dapat sama – sama bekerjakeras untuk mewujudkan lahirnya koperasi syariah nelayan demi untuk memperkuat ekonomi masyarakat nelayan di desa Suka Jaya kabupaten Batubara ini.
PELUANG PEMBENTUKAN BUMDES BERBASIS SYARIAH DALAM RANGKA MENINGKATKAN PEREKONOMIAN MASYARAKAT DESA KOTA PARI Chrisna, Heriyati; Hernawaty, Hernawaty; Noviani, Noviani; Sinaga, Miftahurrahmah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4909-4920

Abstract

Penelitian ini bertujuan untuk menganalisis peluang pembentukan Badan Usaha Milik Desa (Bumdes) di Desa Kota Pari, Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai. BUMDes merupakan pendekatan baru dalam upaya peningkatan perekonomian desa yang berbasis pada kebutuhan dan potensi desa, yang pengelolaannya dilakukan oleh masyarakat desa sehingga dampaknya secara langsung akan membantu masyarakat desa, sehingga pembentukan BUMDes di setiap desa khususnya desa Kota Pari dirasa sangat perlu. Tehnik pengumpulan data dilakukan dengan cara wawancara kepada informaan dalam hal ini adalah kepala desa, sekretaris desa  dan perangkat desa lainnya serta beberapa pelaku UMKM. Pembentukan BUMDes merupakan sesuatu yang harus  disegerakan karena peluang untuk membentuk BUMDEs berbasis syariah di desa Kota Pari terbuka lebar karena adanya beberapa faktor yang mendukung seperti regulasi UU Desa , fatwa – fatwa dari Dewan Syariah Nasiona MUI, potensi desa dan kerjasama dengan perguruan tinggi dan lembaga keuangan syariah dan komunitas yang ada di masyarakat.  Saran kepada pemerintah desa Kota Pari adalah agar segera membuat skedul untuk bekerjasama dengan pihak pihak yang terkait untuk memperoleh pemahaman dan pendalaman materi terkait pembentukan BUMDes berbasis syariah
Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Chrisna, Heriyati; Suryani, Yani; Siregar, Lukman Hakim
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1096

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
Factors Influencing Financial Report Quality and Accountability in Mosque Management Chrisna, Heriyati; Andriany Nasution, Nina; Sasmita, Puteri Keshya Adisty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4376

Abstract

Mosque financial accountability is crucial for maintaining public trust, yet many mosques in Medan City face challenges in producing high-quality financial reports. This study aims to examine factors influencing the quality of mosque financial reports, including human resource competence, financial management practices, internal control systems, information technology utilization, stakeholder roles, and trustworthiness. Guided by Stewardship Theory, which emphasizes ethical management, the study explores how these factors enhance transparency in mosque financial reporting. A quantitative approach was used, with primary data collected through questionnaires from 21 mosque administrators in Medan City, selected via non-probability convenience sampling. Multiple linear regression analysis was applied to analyze the data. The findings show that financial management practices and trustworthiness significantly affect the quality of financial reports, while human resource competence, internal control systems, information technology utilization, and stakeholder roles have no significant individual impact but collectively do. These results suggest that ethical stewardship and structured financial practices are key to improving report quality. Mosque administrators should prioritize training in financial management and technology adoption to enhance accountability. This study highlights the importance of trustworthiness and offers practical recommendations for improving financial transparency in Medan’s mosques.
Factors Influencing Financial Report Quality and Accountability in Mosque Management Chrisna, Heriyati; Andriany Nasution, Nina; Sasmita, Puteri Keshya Adisty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4376

Abstract

Mosque financial accountability is crucial for maintaining public trust, yet many mosques in Medan City face challenges in producing high-quality financial reports. This study aims to examine factors influencing the quality of mosque financial reports, including human resource competence, financial management practices, internal control systems, information technology utilization, stakeholder roles, and trustworthiness. Guided by Stewardship Theory, which emphasizes ethical management, the study explores how these factors enhance transparency in mosque financial reporting. A quantitative approach was used, with primary data collected through questionnaires from 21 mosque administrators in Medan City, selected via non-probability convenience sampling. Multiple linear regression analysis was applied to analyze the data. The findings show that financial management practices and trustworthiness significantly affect the quality of financial reports, while human resource competence, internal control systems, information technology utilization, and stakeholder roles have no significant individual impact but collectively do. These results suggest that ethical stewardship and structured financial practices are key to improving report quality. Mosque administrators should prioritize training in financial management and technology adoption to enhance accountability. This study highlights the importance of trustworthiness and offers practical recommendations for improving financial transparency in Medan’s mosques.
Financial Ratio Analysis To Measure Company Financial Performance At Pt. Indofood Sukses Makmur 2020-2024 Period Gea, Delvini Andari; Chrisna, Heriyati; Panggabean, Fitri Yani
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.v5i2.11107

Abstract

This study aims to analyze the financial performance of PT. Indofood Sukses Makmur Tbk during the 2020–2024 period using financial ratio analysis, including liquidity, solvency, activity, profitability, and market value ratios. The study employed a quantitative descriptive approach with secondary data in the form of annual financial reports obtained from the company's official website and the Indonesia Stock Exchange. The analysis was conducted by comparing the company's financial ratios to industry standards and analyzing year-over-year trends. The results show that the company's liquidity and solvency performance have improved, reflecting its ability to meet short-term obligations and an increasingly stable capital structure. However, activity ratios indicate a decline in asset utilization efficiency after 2022. Furthermore, the profitability ratio, measured by Return on Equity (ROE), tends to decline, while Earnings Per Share (EPS) fluctuates. Overall, the company needs to improve operational efficiency and asset optimization to drive increased profitability and company value.
Co-Authors Afriliyani, Intan Aji Haviz Aliyah, Dini Rahma Amalia, Sabrina Andriany Nasution, Nina Anggreani, Nabilla Puteri Aprilia, Fista Lindu Aurora, Titania Azwan Bastian Azzhari, Suci Bangun, Mudtiani Hakim Br Bangun, Yulia Ribuna Br Bintang, Nopa Rohmendena Bukit, Kezia Evangglin Buulolo, Meriana Delani, Maisya Fazria, Rizka Fitri Yani Panggabean Franita, Riska Gea, Delvini Andari Ginting, Puji Aloina Br Gulo, Meiman Kristian Putra Habiba, Habiba Hafsa, Alma Handriyani Dwilita Hernawaty, Hernawaty Hero, Mhd Indah Lestari, Indah Indriani, Sela Kania, Sherly Indah Khaira, Syakila Niswatul Khairani, Annisa Khairani, Dinda Khairul Khairul, Khairul Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lubis, Yunita br M. Fadlan Irfan Damanik Marshanda, Marshanda Napitupulu, Stephanie Imaylia Nasution, Hasbiyana Natasha Nayma, Salshabilla Noviani, Noviani Octavia, Melanie Panjaitan, Sulastri Destriani Pasi, Oktavia Pitaloka, Allika Ayu Diah Pitria, Melani Purba, Seprianto Purba, Sonia Helena Putri, Ranti Gatrizka Putri, Shabita Rahman, Febriani Nur Ramadhani, Dea Safitri, Rahma Aliya Salsabila, Echa Sari, Putri Utami Permata Sari, Shaila Pratika Sasmita, Puteri Keshya Adisty Sembiring, Dio Jeremia Septika, Edya Nashwa Siburian, Winda Utami Br Silitonga, Claudia Jeremia Simanjuntak, Syaloom Lestari Sinaga, Miftahurrahmah Sirait, Netty Julianti Siregar, Annisa Ramadhani Siregar, Aulia Nurannisya Siregar, Faijah Maya Sari Siregar, Lukman Hakim Siregar, Muhammad Fahri Siregar, Nur Wahidah Agustin Sitorus, Atikah Zuhra Sonia S, Abel Sri Wahyuni Syahputri, Cindy Tampubolon, Merna Gletesya Taufiq, Maf’ul Tia Novira Sucipto Vina Arnita Waldani, Anggi Jumiafitri Yani Suryani Yoandika, Ridho Zulkarnen, Zuliana