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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) 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 Panca Budi
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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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.
Public Service Information System Analysis On The Sibisa Application Disdukcapil Medan In Improving Transparency And Government Accountability City Area Medan Ashara Putri; Irawan; Fitri Yani Panggabean
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.177

Abstract

This research aims to find out how the public service information system in the Medan Disdukcapil SIBISA application can increase the transparency and accountability of the Medan City regional government. This type of research is descriptive research with a qualitative approach. Data collection methods used include observation, interviews and documentation studies. The data obtained was analyzed descriptively. The research sample consisted of ASN employees of the Medan Disdukcapil with data collection techniques through interviews, document analysis, and observation, as well as data analysis techniques including data reduction, data presentation, and drawing conclusions. The research results show that the SIBISA application is effective in increasing transparency and accountability through easy access to information and document tracking, even though there are obstacles such as lack of training, socialization, system limitations that require physical documents, and less than optimal coordination. The strategic steps taken by the Medan City Dukcapil Department through CASCADING, LAKIP and LRA data show a commitment to improving the transparency and accountability performance of the Medan City regional government.
PENINGKATAN PENDAPATAN MASYARAKAT DESA SEI KEPAYANG TENGAH MELALUI PEMANFAATAN LIMBAH TEMPURUNG KELAPA Panggabean, Fitri Yani; Dalimunthe, Muhammad Bukhori; Suharianto, Joko
JURNAL WIDYA LAKSANA Vol 7 No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.11 KB) | DOI: 10.23887/jwl.v7i1.11799

Abstract

Tujuan khusus kegiatan untuk memanfaatkan tempurung kelapa agar dapat dimanfaatkan sepenuhnya untuk kegiatan produktif yang dapat meningkatkan pendapatan kelompok usaha petani kelapa sekaligus menciptakan wirausaha yang mandiri secara ekonomi. Target dalam kegiatan pengabdian dihasilkannya; 1) produk olahan kelapa dari tempurung seperti arang dan briket; 2) alat pembuat arang dan briket; dan 3) manajemen usaha kecil. Metode yang digunakan untuk mencapai tujuan tersebut dengan metode pendidikan, penyuluhan, pelatihan produksi, pelatihan manajemen usaha terdiri dari teknik pemasaran dan penyusunan laporan keuangan, pendampingan, monitoring, dan evaluasi. Pemilihan lokasi ini dikarenakan kelapa yang banyak tersebar, melimpahnya limbah tempurung kelapa dan belum optimalnya pemanfaatan produksi olahan tempurung di desa tersebut. Hasil capaian kegiatan yang diperoleh masyarakat berupa pengetahuan dan keterampilan dalam mengolah limbah tempurung kelapa menjadi barang-barang ekonomis.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Langkat Ainiel Riany Putri; Agus Tripriyono; Fitri Yani Panggabean
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.670

Abstract

This research aims to analyze the financial performance of the Langkat Regency Government using a financial ratio analysis approach. The methods used include regional financial independence ratios, effectiveness ratios, efficiency ratios, activity ratios and growth ratios. The data analyzed is in the form of the Langkat Regency Government Budget Realization Report (LRA) for a certain period. The research results show that the level of regional financial independence is still in the low category, which reflects dependence on central government transfers. Apart from that, the regional revenue effectiveness ratio is in the quite good category, but the efficiency ratio shows that there is room for improvement in regional expenditure management. The growth ratio also reflects an increase, although not evenly across all sectors. Based on the results of this analysis, strategic steps are needed to increase regional independence through optimizing the potential for local original income and more efficient budget management. This research makes an important contribution in providing a comprehensive picture of the financial performance of the Langkat Regency Government and provides policy recommendations for better financial management.
The Effect of Financial Statements on Investment Decisions: Case Study of 10 Public Companies Silitonga, Juliarta Elisabeth; Izzati, Dina; Zahrani, Vista Alisha; Panggabean, Fitri Yani
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.742

Abstract

This study aims to analyze the influence of financial statements on investment decisions in public companies in Indonesia. Using a qualitative approach through a case study method, this research examines ten companies listed on the Indonesia Stock Exchange. Data were collected through documentation studies of financial statements and relevant scientific publications. The results show that financial reports that are prepared transparently, accurately, and on time have an important role in building investor confidence. In addition, good financial reports can improve capital allocation efficiency and support company growth. Each company studied revealed that the quality of the financial information presented has a direct impact on investment decisions made by investors, both individual and institutional. This research confirms the importance of financial statements as a strategic communication tool between companies and stakeholders. Thus, financial reports contribute to creating a healthy and sustainable investment climate.
Literature Study: Financial Statement Analysis as a Tool for Measuring Corporate Financial Perfomance Yolanda, Nabila; Khoiri Lutfhi, Muhammad; Delani, Maisya; Panggabean, Fitri Yani
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.714

Abstract

This study aims to analyze financial statements as a means of measuring the company's financial performance. Financial statements serve an important function in assessing financial health, operational effectiveness, and efficiency of company management. Through a qualitative approach and literature study method, this research collects data from various journals and previous research on financial measurement tools and ratios. The analysis was conducted using liquidity, solvency, activity, and profitability ratios. The results show that most companies face challenges such as high dependence on debt, inefficiency in asset management, and high operating expenses. However, successful companies usually have good liquidity management and efficient capital management. Recommendations include improving liquidity management, asset utilization efficiency, diversifying funding sources, and controlling operating expenses. In addition, the development of marketing strategies, HR training, and regular monitoring are also suggested to improve financial performance. This study confirms the importance of financial statement analysis in strategic decision-making and evaluating company health. It is hoped that these findings can serve as a reference for practitioners and academics in utilizing financial statements to improve the company's financial performance.
Analisis Penerapan Laporan Keuangan Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Desa Medan Krio Berdasarkan Standar Akuntansi Keuangan EMKM Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Sitorus, Atikah Zuhra; Panggabean, Fitri Yani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1128

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) disusun untuk memenuhi kebutuhan pelaporan keuangan bagi pelaku usaha skala kecil. Penelitian ini bertujuan untuk merancang format laporan keuangan yang sederhana sesuai dengan prinsip SAK EMKM bagi UMKM serta mengidentifikasi kendala yang menyebabkan standar ini belum diimplementasikan. Objek penelitian difokuskan pada UMKM yang berlokasi di Desa Medan Krio. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, sementara teknik pengumpulan data dilakukan melalui wawancara dan studi kasus. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di wilayah tersebut belum mampu menerapkan SAK EMKM secara menyeluruh, karena sistem pencatatan keuangan yang mereka gunakan masih terbatas pada catatan arus kas masuk dan keluar yang bersifat sederhana. Adapun hambatan utama yang ditemukan meliputi rendahnya literasi akuntansi, minimnya pemahaman terhadap SAK EMKM, anggapan bahwa standar ini tidak memberikan manfaat langsung terhadap pengambilan keputusan usaha, serta lemahnya pengawasan dari pihak pemerintah dan lembaga yang berwenang.
Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan Tampubolon, Merna Gletesya; Sirait, Netty Julianti; Aurora, Titania; Panggabean, Fitri Yani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1130

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen modal kerja terhadap profitabilitas perusahaan dengan menggunakan pendekatan literature review. Data diperoleh dari berbagai jurnal ilmiah yang relevan dan dipublikasikan antara tahun 2021 hingga 2025. Hasil kajian menunjukkan bahwa efektivitas manajemen modal kerja, yang meliputi pengelolaan kas, piutang, dan persediaan, berpengaruh signifikan terhadap profitabilitas perusahaan, terutama yang diukur melalui Return on Assets (ROA). Efisiensi dalam pengelolaan modal kerja dapat mempercepat perputaran aset lancar dan meningkatkan arus kas, yang pada akhirnya meningkatkan kemampuan perusahaan dalam menghasilkan laba. Penelitian ini menekankan pentingnya strategi manajemen modal kerja yang optimal sebagai upaya meningkatkan daya saing dan keberlanjutan bisnis dalam jangka panjang.
Analisis Pengelolaan Keuangan Desa Dalam Mendukung Pembangunan Di Desa Paya Geli Arlangga, Muhammad Brilliant; Panggabean, Fitri Yani
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini dilakukan di desa Paya Geli Kecamatan Sunggal Kabupaten Deli Serdang. Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan pengelolaan keuangan desa dalam mendukung pembangunan di desa Paya Geli. Penelitian ini merupakan penelitian desriptif dengan pendekatan kualitatif, yaitu metode yang menggambarkan secara utuh dan mendalam tentang realitas sosial dan berbagai fenomena yang terjadi di masyarakat yang menjadi subjek penelitian, sehingga tergambarkan ciri, karakter, sifat dan model fenomena tersebut dengan cara mengumpulkan, mempersiapkan, dan menganalisis data yang diperoleh dari proses wawancara dan dokumen. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa proses Pengelolaan Keuangan di desa Paya Geli Kecamatan Sunggal Kabupaten Deli Serdang, sudah dilakukan secara efektif dan efesien meskipun masih ada beberapa kendala seperti kurangnya sosialisasi dan keterlambatan pengiriman dana desa dari pemerintahan.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Co-Authors , Oktarini Khamilah Siregar 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 Desya Sandayanti 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 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 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