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All Journal Proceedings of International Conference on Multidiciplinary Research Prosiding Seminar Nasional Universitas Serambi Mekkah Serambi Engineering
Nengsih, Rita
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Factors Affecting the Value of Regional Government Financial Reporting Information Nengsih, Rita
International Conference on Multidisciplinary Research Vol 3, No 1 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.692 KB) | DOI: 10.32672/pic-mr.v3i1.2631

Abstract

This study aimed to examine the effects of the quality of human resources, the use of informationtechnology, internal control systems, and regional financial supervision simultaneously and partiallyon the value of financial reporting information for the regional government of Nagan Raya. Thepopulation in this study were 67 employees at the Regional Revenue and Financial Management Officeof Nagan Raya Regency. The data were collected from questionnaires, books and journal articles andanalyzed quantitatively using multiple linear regression. The results showed that the quality of humanresources, the utilization of information technology, internal control, and regional financial controlhad a significantly positive effect on the value of information on financial reporting of the regionalgovernment of Nagan Raya, simultaneously and partially.Keywords: The Quality of Human Resources, Information Technology, Internal Control, FinancialSupervision, Financial Reporting Information.
Pengaruh Skala Usaha Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada UMKM Di Kecamatan Simpang Tiga Kabupaten Aceh Besar Rahmati, Lily; Nengsih, Rita; Rusmina, Cut
Prosiding Seminar Nasional USM Vol 4, No 1 (2023): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh skala usaha dan lama usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah di Kecamatan Simpang Tiga Kabupaten Aceh Besar. Populasi yang digunakan dalam penelitian ini adalah usaha mikro kecil menengah di Kecamatan Simpang Tiga Aceh Besar yang berjumlah 67 UMKM yang sudah terdaftar di dinas koperasi dan UMKM Aceh. Semua populasi dalam penelitian ini dijadikan sampel, maka penelitian ini merupakan penelitian sensus. Hasil penelitian menunjukkan bahwa skala usaha dan lama usaha secara simultan berpengaruh signifikan terhadap penggunaan informasi akuntansi, yang besarnya pengaruh tersebut sebesar 16,8%. Secara parsial skala usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM sebesar 44,4% dan lama usaha berpengaruh signifikan terhadap penggunaan informasi pada UMKM sebesar 57,7%. Koefisien korelasi (R) sebesar 40,9%, artinya variabel dependen memiliki derajat hubungan yang kurang kuat dengan variabel independen, karena nilai R berada di bawah 50%. Sedangkan secara koefesien determinasi (R2) sebesar 16,8%, selebihnya sebesar 83,2%, dipengaruhi variabel lain di luar dari variabel penelitian ini.Kata kunci : UMKM, skala usaha, umur usaha, penggunaan informasi akuntansi
Analisis Manajemen Risiko Finansial pada Startup Pengolahan Limbah Plastik Berbasis Inovasi Maryam; Nengsih, Rita; Hanum, Filia; Khairuna; Humaira, Ajrina
Jurnal Serambi Engineering Vol. 10 No. 4 (2025): Oktober 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

Innovative plastic waste recycling startups play a crucial role in promoting the circular economy and sustainable development. However, this sector faces various complex financial risks, including high initial investment requirements, market fluctuations, liquidity constraints, and regulatory uncertainty. This article aims to analyze the main categories of financial risks faced by plastic recycling startups and identify effective mitigation strategies based on recent literature reviews. Using a qualitative approach through an extensive review of international sources such as OECD, UNIDO, and IFC, the study reveals that initial investment and liquidity risks have the highest probability and impact on business sustainability. Effective mitigation strategies include funding diversification (via venture capital, green crowdfunding, and green financing), technology-based operational efficiency, and the implementation of digital cash management systems. Furthermore, external actors particularly governments, financial institutions, research bodies, and NGOs play a significant role in strengthening startups’ financial resilience through regulation, financing, innovation, and advocacy support. This study highlights the importance of integrating technological innovation with financial risk management as a foundation for sustainable eco-friendly startups while addressing the existing research gap on financial risk management in the recycling sector of developing countries
Co-Authors Hanum, Filia Humaira, Ajrina Khairuna Maryam Rahmati, Lily Rusmina, Cut