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All Journal Jurnal Manajemen & Keuangan Jurnal Ilmiah Peuradeun JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Pada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial WIDYA LAKSANA Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi Kompetif Jurnal Ilmiah Dinamika Sosial Jurnal Ilmiah Manajemen dan Bisnis INFOKUM JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Minfo Polgan (JMP) International Journal of Humanities Education and Social Sciences Economic Reviews Journal D'edukasi: Jurnal Pengabdian Masyarakat Formosa Journal of Sustainable Research (FJSR) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance JAKBS Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Review of Management, Accounting, and Business Studies Journal of Humanities Education Management Accounting and Transportation International Journal of Society and Law Tamilis Synex: Multidimensional Collaboration Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Fitri Yani Panggabean
Universitas Pembangunan Pancabudi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Transportation Other

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The Impact Of Changes In Accounting Standards On The Quality Of Corporate Financial Reports Aulia Rahman Mehaga Sembiring; Leon Reynold Pakpahan; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the impact of changes in accounting standards on the quality of corporate financial reports. Accounting standards play a crucial role in ensuring transparency, consistency, and comparability in financial reporting, which is essential for investors, regulators, and other stakeholders in making informed decisions. However, frequent revisions and updates to these standards may create challenges for companies in maintaining compliance while ensuring accurate financial representation. Using a quantitative approach, this study analysed financial data from selected companies before and after significant accounting standard changes. Key financial indicators such as earnings quality, revenue recognition, asset valuation, and disclosure levels are evaluated to determine the extent to which these changes influence financial reporting. Multiple regression analysis is used to assess the relationship between accounting standard updates and financial report quality. The findings reveal that changes in accounting standards have a significant impact on financial reporting quality. Improved disclosure requirements and fair value measurement enhance transparency and reliability, while frequent changes may lead to temporary inconsistencies and increased compliance costs. Additionally, companies with strong internal controls and corporate governance tend to adapt better to new standards, ensuring higher financial reporting quality. This study provides valuable insights for corporate managers, auditors, investors, and policymakers, highlighting the importance of effective implementation strategies to minimize disruptions while improving financial report accuracy. Strengthening accounting regulations and providing adequate transition periods can enhance the overall quality of financial reporting in response to evolving standards.
The Effect Of Liquidity, Profitability, And Solvency On Company Value Meilany Angreni; Gracia Lavenia Tampubolon; Tarves Tanjugo malau; Rizka Handayani; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the effect of liquidity, profitability, and solvency on company value in publicly listed firms. Financial performance is a crucial factor influencing investor perceptions and corporate valuation, making it essential to analyze how these three financial indicators impact firm value. The research employs quantitative methods, utilizing financial ratio analysis, including Current Ratio (CR) for liquidity, Return on Assets (ROA) and Return on Equity (ROE) for profitability, and Debt to Equity Ratio (DER) for solvency. Secondary data from financial statements of selected companies is analyzed using multiple regression analysis to determine the significance and strength of the relationships between these variables. The findings indicate that liquidity, profitability, and solvency significantly influence company value, though their effects vary. Profitability (ROA & ROE) has the strongest positive impact, suggesting that firms with higher profitability are more attractive to investors. Solvency (DER) shows a negative relationship, indicating that excessive debt may reduce firm value due to higher financial risk. Meanwhile, liquidity (CR) has a mixed effect, depending on the firm's ability to balance short-term obligations with long-term growth. This study provides valuable insights for investors, financial managers, and policymakers in understanding the key financial factors that drive company value. Enhancing profitability while maintaining optimal liquidity and solvency levels is essential for sustainable business growth and increased market valuation.
The Impact Of Changes In Company Financial Performance On Company Financial Reports Nabila Syaharani; Elsa Nasution; Liza Seftina; Esra Yanti Sibarani; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the impact of changes in company financial perfor-mance on company financial reports, Financial performance plays a crucial role in deter-mining a company's financial health, stability, and investment potential. Key financial indicators such as liquidity, profitability, solvency, and efficiency are essential for evaluat-ing corporate success and sustainability. The research employs a quantitative approach, analysing financial ratios derived from company financial reports. Indicators such as Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Cur-rent Ratio (CR) are used to measure the relationship between financial performance and changes in financial reports. Multiple regression analysis is applied to assess the signifi-cance of these factors. The findings indicate that fluctuations in profitability and solvency have the most significant impact on company financial reports, influencing investor con-fidence and corporate decision-making. Companies with higher profitability ratios tend to report improved financial stability, while excessive debt levels negatively affect finan-cial statements. Liquidity, although essential for short-term obligations, shows a varied effect depending on asset utilization and operational efficiency. This study provides val-uable insights for corporate management, investors, and policymakers in understanding how financial performance changes reflect in financial reports. Effective financial man-agement and strategic decision-making are crucial in ensuring business sustainability and long-term value creation.
Financial Performance Analysis Of Islamic Banks And Conventional Banks: A Comparative Study UNPAB Marlina, Marlina; Andalkris Yuliasih Laia; Sondang Lastiur Hutahean; Afifah Syahril; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

The financial performance of banking institutions plays a crucial role in ensuring economic stability and growth. This study aims to compare the financial performance of Islamic banks and conventional banks in Indonesia by analysing key financial indica-tors such as profitability, liquidity, solvency, and efficiency. Using financial ratio analy-sis (ROA, ROE, CAR, NPF/NPL, and FDR/LDR), this research examines the differences in financial performance between Islamic and conventional banks over a specific period. The study applies quantitative methods with secondary data collected from financial statements of selected banks. The data is analysed using descriptive statistical methods and comparative analysis. The findings indicate that Islamic banks and conventional banks exhibit significant differences in certain financial ratios. Islamic banks tend to have higher capital adequacy and lower non-performing financing (NPF), indicating stronger financial resilience. However, conventional banks generally have higher profita-bility ratios (ROA & ROE), suggesting greater efficiency in profit generation. This study contributes to the literature by providing insights into the strengths and weaknesses of both banking systems. The results are useful for policymakers, investors, and banking professionals in understanding the financial sustainability and risk profiles of Islamic and conventional banks in Indonesia.
The Role Of Good Corporate Governance In Improving Company Financial Performance Pani Gunawan Pratama; Dina Adelia; Arwenda Sardi Malau; Zul Sahyani Limbong; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the role of Good Corporate Governance (GCG) in improving company financial performance. Corporate governance is a crucial mechanism that ensures transparency, accountability, and efficiency in business operations, ultimately enhancing financial stability and investor confidence. Effective governance practices help mitigate risks, optimize decision-making, and strengthen a company’s competitive position in the market. Using a quantitative approach, this research analyzes the relationship between corporate governance indicators such as board structure, ownership concentration, audit committee effectiveness, and transparency and financial performance, measured through Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). Data from publicly listed companies is analysed using multiple regression analysis to determine the significance of corporate governance in shaping financial outcomes. The findings indicate that strong corporate governance positively influences financial performance, with well-structured boards, independent audit committees, and high transparency levels contributing to improved profitability and financial stability. Companies with effective governance mechanisms tend to attract more investors, reduce financial risks, and achieve sustainable growth. This study provides valuable insights for corporate executives, investors, and policymakers, emphasizing the need for continuous improvements in corporate governance frameworks to enhance financial performance and long-term business success.
PERAN ETIKA, PROFESIONALISME, DAN KUALITAS AUDITOR DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL PERUSAHAAN Windi Larasati; Widia Sri Kartika Sari; Larasati; Miftahurrahmah Sinaga; Fitri Yani Panggabean
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2018

Abstract

This study aims to analyze the influence of ethics, professionalism, and auditor quality on the implementation of corporate social responsibility (CSR). The research approach used is a literature study that includes an analysis of previous research relevant to the issue. The results showed that high ethics, consistent professionalism, and good auditor quality can play a significant role in encouraging transparent and responsible CSR implementation and can make a positive contribution to increasing stakeholder trust. This research is expected to contribute to the development of more responsible audit practices in every company and public agency.
Analisis Pengelolaan Negara Bukan Pajak (PNBP): Pendekatan Teoritis dan Implikasi Audit Berbasis Risiko Khairiah, Annisa; Sitepu, Ariyanta Maulana; Ananda, Fadia; Fahluzi, M G; Panggabean, Fitri Yani
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5219

Abstract

Penelitian ini berjudul "Analisis Pengelolaan Negara Bukan Pajak (PNBP): Pendekatan Teoritis dan Implikasi Audit Berbasis Risiko" bertujuan untuk mengkaji pengelolaan PNBP dalam konteks sistem keuangan negara Indonesia. Sebagai komponen komponen kesejahteraan nasional yang tidak bersumber dari pajak, PNBP mempunyai keunggulan strategis dalam memperkuat Anggaran Pendapatan dari nasional Belanja Negara (APBN) .kesejahteraan yang tidak bersumber dari pajak, PNBP mempunyai keunggulan strategis dalam memperkuat Anggaran Pendapatan dan Belanja Negara ( APBN ). studi mengadopsi ini pendekatan kualitatif dengan mengumpulkan data dari berbagai sumber dengan mengumpulkan data dari banyak sumber, seperti jurnal akademik dan data resmi. PNBP terdiri dari beberapa jenis, yaitu pendapatan dari sumber daya alam dan layanan pemerintah. Audit berbasis  risiko telah dijelaskan  sebagai alat penting untuk meningkatkan transparansi dan akuntabilitas PNBP. Temuan studi menunjukkan bahwa meskipun terdapat tantangan dalam pelaksanaan PNBP, kebijakan yang efektif dan transparan dapat meningkatkan kontribusi PNBP terhadap APBN dalam mendukung pembangunan nasional. Diharapkan bahwa penelitian ini dapat memberikan itu untuk meningkatkan kebijakan dan praktik PNBP yang akan lebih efektif dari waktu ke waktu .studi ini akan memberikan rekomendasi untuk meningkatkan kebijakan dan praktik PNBP yang akan lebih efektif dari waktu ke waktu.
Medan City Development Planning and Challenges and Solutions in City Development Planning Grace, Shania; Padang, Ratnauli; Saskia, Dwi Putri; Lapian, Inez Adelia; Simanjuntak, Syaloom Lestari; Panggabean, Fitri Yani
Formosa Journal of Sustainable Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v4i1.13723

Abstract

The research method used in this study is the literature review method. Research articles collected in this study used manual searches via Google Scholar with the keyword "Development Planning". The results of the study indicate that the Medan City BAPPEDA has shown good performance in carrying out its duties and functions, but is still faced with problems such as minimal community participation and less than optimal performance effectiveness. Age, education, employment, the COVID-19 pandemic, crime, and natural disasters are obstacles. To increase the economic capacity of Medan City, an effective development planning strategy is needed with a focus on infrastructure, adaptive economic policies, human resource development, effective governance, and development of the local economic sector. Therefore, improvements need to be made through education, public awareness, optimization of Bappeda performance, and coordination between stakeholders to achieve inclusive and sustainable development The research method used in this study is the literature review method. Research articles collected in this study used manual searches via Google Scholar with the keyword "Development Planning". The results of the study indicate that the Medan City BAPPEDA has shown good performance in carrying out its duties and functions, but is still faced with problems such as minimal community participation and less than optimal performance effectiveness. Age, education, employment, the COVID-19 pandemic, crime, and natural disasters are obstacles. To increase the economic capacity of Medan City, an effective development planning strategy is needed with a focus on infrastructure, adaptive economic policies, human resource development, effective governance, and development of the local economic sector. Therefore, improvements need to be made through education, public awareness, optimization of Bappeda performance, and coordination between stakeholders to achieve inclusive and sustainable development 
The Influence Of Auditor Competence On Audit Quality In Agencies Government Arman Jaya Ndruru; Gunawan Syahputra Siburian; Nofatrio Soarota Zebua; Rizky Chairuddin Sembiring Meliala; Fitri Yani Panggabean
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.310

Abstract

This study aims to analyze the effect of auditor competence on audit quality in government agencies, focusing on internal auditors operating in various government agencies. The method used in this study is multiple regression analysis, which involves data collection through questionnaires distributed to auditors in several agencies. The results of the study indicate that auditor competence has a positive and significant effect on audit quality. Specifically, competence that includes the knowledge, skills, and experience of auditors has been shown to increase the effectiveness and efficiency of the audit process, as well as the reliability of the audit results produced. The results of data analysis using the linear regression method indicate that auditor competence has a positive and significant effect on audit quality. Auditors with higher education levels, broader work experience, and professional certifications tend to produce higher-quality audits. Additionally, continuous training has been proven to contribute to enhancing auditors' abilities to address the complexities of auditing in government institutions.
Analysis of The Role of Internal Auditors in Preventing Financial Fraud in North Sumatra Regional Government Agencies Irza Faridz Muhammad; Fitri Yani Panggabean; M. G. Gahluzi; Fathonah Azzahra; Ridho Al Khalik Nuari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.312

Abstract

This research aims to analyze the role of internal auditors in preventing financial fraud in local government agencies in North Sumatra. APBD management is a process that includes budget preparation, implementation and accountability, with supervision as a key element to ensure transparency and accountability. Internal auditors play a strategic role in preventing and detecting financial fraud through independent assessments, periodic audits, and providing recommendations for improving financial management. Challenges faced include limited human resources, lack of understanding of audit standards, and weak organizational commitment to internal control. This research uses an exploratory qualitative approach, which allows for an in-depth understanding of the phenomena studied in a natural context. Data collection techniques were carried out through in-depth interviews, observation and documentation, with the North Sumatra Provincial Inspectorate auditor as the main subject. The selection of informants was carried out using the snowball technique, while data analysis involved reduction, data presentation, and inductive conclusion drawing. The research also utilizes secondary data, including performance reports of related institutions. The research results show that internal auditors have a significant role in identifying potential fraud, providing strategic recommendations, and increasing the efficiency and effectiveness of regional budget management. However, the realization of supervision performance is still below the target, as seen in the regional revenue optimization indicators and expenditure efficiency, which respectively reached 0% and 5.86% of the target. The main obstacle is the lack of follow-up on recommendations and the lack of optimal implementation of internal control. This research concludes that strengthening the capacity of internal auditors and increasing organizational commitment is very necessary to prevent financial fraud. With a more effective contribution, internal auditors can become the main pillar in supporting clean, transparent and accountable financial governance.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Abdul Aziz Suendar Nasution Adek Wahyuni Safitri Afifah Syahril Afriliyani, Intan Agus Tripriyono Agustin, Khairani Ainiel Riany Putri Aliyah, Dini Rahma Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Fista Lindu Aprilia, Imelda Aprinawati, Aprinawati Arlangga, Muhammad Brilliant Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Audi Elshinta Gading Aulia Rahman Mehaga Sembiring Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Delani, Maisya Destari Nurlaila Damanik Dina Adelia Dirga Purnama Elisabeth Nainggolan Elsa Nasution Esra Yanti Sibarani Fadly, Nizamil Fahluzi, M G Fathonah Azzahra Fiqri Haikal Grace, Shania Gracia Lavenia Tampubolon Gulo, Meiman Kristian Putra Gunawan Syahputra Siburian HASUGIAN, Marnita Hendrawan, Jodi Hendri Hendri Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Kania, Sherly Indah Khafi Puddin, Khafi Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda Lubis, Siti Chairani M. G. Gahluzi Maimunah Siregar Marlina Marlina marshanda Meilany Angreni Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Bukhori Dalimunthe Muhammad Rinaldi Muhammad Rinaldi Mutiara Ramadani Nabila Syaharani Nainggolan, Elisabeth Nasution, Nina Andriany Natasha, Natasha Nayma, Salshabilla Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriany Nasution Nofatrio Soarota Zebua Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Panjaitan, Cristanti Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahman, Febriani Nur Raihansyah, Muhammad Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Rizka Handayani Rizky Chairuddin Sembiring Meliala Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Salsabilla, Echa Sandayanti, Desya Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Simarmata, Asianna Martini Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Sri Rezeki Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yolanda, Nabila Yonson Pane Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong