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All Journal JAKPI Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Formosa Journal of Social Sciences (FJSS) Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Maisyarah, Renny
Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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PENGARUH PENYUSUNAN KERTAS KERJA AUDIT TERHADAP KUALITAS LAPORAN AUDIT BIDANG INSTANSI PEMERINTAH PUSAT PADA KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA UTARA Renny Maisyarah
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.04 KB)

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis penyusunan kertas kerja audit berpengaruh terhadap kualitas laporan audit bidang instansi Pemerintah Pusat pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sumatera Utara. Dalam penelitian ini menggunakan metode sensus. Metode pengumpulan data dilakukan dengan cara membagikan kuesioner kepada fungsional auditor.penelitianmetode analisis yang digunakan dalam penelitian ini analisis uji kualitas data dan uji asumsi klasik. Hasil hipotesis penelitian menunjukkan bahwa secara parsial kertas kerja audit berpengaruh dan signifikan terhadap kualitas laporan audit, hal ini dapat dilihat bahwa kertas kerja audit memiliki nilai signifikansi 0,000 yang berarti nilai ini lebih kecil dari 0,05, sedangkan nilai t hitung 13,915 > t tabel 2,040. Adjusted R Square sebesar 0.858 yang berarti 85,8 % faktor-faktor dari kualitas laporan audit dapat dijelaskan oleh kertas kerja audit, sedangkan selebihnya sebesar 14,2 % dijelaskan oleh faktor lain yang tidak diteliti di dalam penelitian ini.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN BAHAN PEMBANTU PACKING MATERIAL TERHADAP EFISIENSI BIAYA PERSEDIAAN PADA PT. AQUAFARM NUSANTARA, UNIT PROCESSING PLANT DI SERDANG BEDAGAI Renny Maisyarah
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini membahas tentang sistem pengendalian persediaan bahan pembungkus jenis karton padaPT Aquafarm Nusantara Unit Processing Plant menurut metode EOQ. Penelitian ini bertujuan untuk mengetahui jumlah pemesanan packing material jeniskarton yang optimal, total biaya persediaan, persediaan pengaman, dan titik pemesanan kembali sesuai dengan metode EOQ untuk melakukanefisiensi terhadap biaya persediaan pada PT Aquafarm Nusantara Unit Processing Plant di Serdang Bedagai. Metode penelitian yang digunakan adalah metode komparatif. Data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder baik yang bersifat kuantitatif maupun kualitatif. Data primer diperoleh melalui observasi langsung dan wawancara dengan pihak yang berkepentingan. Data sekunder diperoleh dari dokumen-dokumen dan laporan dari manjemen perusahaan dari tahun 2013-2015. Hasil penelitian ini menunjukkan bahwa penerepan metode EOQ menghasilkan biaya persediaan yang lebih efisien sebesar 46.54% di tahun 2013, 49.35% di tahun 2014, dan tahun 2015 sebesar 52.05% dibandingkan dengan metode yang digunakan perusahaan.
Analisis Akuntansi Pendapatan Perpajakan Dalam Rangka Penerapan Akuntansi Berbasis Akrual Pada Kantor Pelayanan Pajak Pratama Medan Belawan Renny Maisyarah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 1 (2019): APRIL
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i1.16032

Abstract

Abstrak : Tujuan umum dari penyajian laporan keuangan yaitu untuk memberikan informasi kepada seluruh pengguna laporan keuangan pemerintah sebagai wujud dari akuntabilitas atas pengelolaan keuangan negara, oleh karena itu laporan keuangan disajikan harus mencakup kedalam jenis laporan dan elemen informasi yang sesuai dengan ketentuan peraturan perundang-undangan. Selain itu, Pajak merupakan sumber utama pendapatan pemerintah, oleh karena itu dalam pelayanan atas pembayaran pajak harus menjadi pusat perhatian yang tinggi agar pembayar pajak lebih mudah untuk membayar pajak.Kata Kunci : Akuntansi Pendapatan, Perpajakan, Penerapan Akuntansi
APAKAH MANAJEMEN LABA MERUPAKAN VARIABEL INTERVENING (UNIT ANALISIS PERUSAHAAN PERTAMBANGAN BEI PERIODE 2012-2015) Irene Sukma Lestari Barus; Tetty Lasniroha Sarumpaet; renny maisyarah; Edrida Pulungan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11164

Abstract

This research is motivated by coal price weakened slightly in the last 3 months. Based on data from the Ministry of Energy and Mineral Resources, the price of coal in March 2017 declined as well as the coordinator of the alleged manipulation of sales reports occurred PT Kaltim Prima Coal (KPC), PT Arutmin Indonesia (Arutmin), and the two companies, PT Bumi Resources Tbk Earth) between 2003-2008, while according to the Futures Trading Supervisory Agency, coal prices continue to tend to decline since November 2011 until now. Coal prices in the first three months, lower than the price in the same period last year while coal production in the period January - March 2012 actually increased high. The research data is panel data obtained from Indonesia Stock Exchange Period 2012 – 2015 which using purposive sampling and analyzed by path analysisand Eviews 9.0 program. The study aims to know that earnings management is an intervening variable that connects the leverage with the quality of profit. The result of analysis shows that earnings management is intervening variable to earnings quality but to leverage is not an intervening at Mining Company registered in BEI period 2012-2015.
ANALYSIS OF EMOTIONAL INTELLIGENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE Nashrudin Setiawan; Renny Maisyarah; Rosina Harahap
Airlangga Journal of Innovation Management Vol. 1 No. 2 (2020): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v1i2.21906

Abstract

This study aims to determine whether emotional intelligence partially has a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. The data analysis technique used is the associative method with the help of the SPSS version 16.0 program. This study uses the classic assumption test, multiple linear regression analysis, t test, F test, determination test and path analysis test. The population in this study were all employees of PT Jaya Teknik Indonesia, and a sample of 60 respondents. Taking primary data using a questionnaire. The results showed that emotional intelligence partially had a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia.
METODE TAX AVOIDANCE UNTUK PENGARUH KONSERVATISME PENDIDIKAN KEISLAMAN DI BURSA EFEK INDONESIA (BEI) Renny Maisyarah
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4272

Abstract

Penelitian ini bertujuan guna mengenali pengaruh konservatisme pendidikan keislaman, komite audit, dewan komisaris independen, kepemilikan institusional dan ukuran perusahaan berpengaruh terhadap penghindaran pajak (tax avoidance) pada industri Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Penghindaran pajak (tax avoidance) ialah variabel dependen dalam riset ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain konservatisme akuntansi, komite audit serta dewan komisaris independen. Informasi yang digunakan diperoleh dari laporan keuangan serta annual report yang diterbitkan lewat web www.idnfinancials.com. Analisis informasi yang digunakan dalam riset ini ialah metode asosiatif. Metode pengambilan ilustrasi yang digunakan merupakan puposive sampling dengan total sampel sebanyak 5 perusahaan serta informasi dari tahun 2016- 2020. Hasil dari riset ini menunjukan kalau komite audit mempengaruhi signifikan positif terhadap peghindaran pajak (tax avoidance), sebaliknya konservatisme akuntansi mempengaruhi signifikan negatif serta dewan komisaris independen tidak mempengaruhi signifikan positif terhadap penghindaran pajak
Pencegahan Fraud Pada PT PLN (Persero) Andriani, Rini; Maisyarah, Renny; Siregar, Oktarini Khamilah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.18847

Abstract

Tujuan Penelitian: Untuk mendeskripsikan bagaimana pencegahan fraud melalui pengendalian internal dengan implementasi program Sistem Manajemen Anti Penyuapan di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Metode Penelitian: Metode kualitatif dengan pendekatan studi Hasil Fraud Risk Assesment di PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara.Originalitas/Novelty: Penelitian terdahulu hanya meneiliti pada subjek auditor internal dengan metode analisis regresi linier sedangkan pada penelitian saat ini pencegahan fraud ditinjau dari Sistem Manajemen Anti Penyuapan dan Fraud Risk Assesment Online yang telah dilaksanakan.Hasil Penelitian: Berdasarkan hasil Fraud Risk Assessment Tahun 2022 yang telah dilaksanakan oleh setiap bidang dapat terlihat dari setiap identifikasi fraud telah dilakukan mitigasi risiko dan tidak ditemukan adanya Kejadian Fraud pada tahun 2022.Implikasi: Penerapan Sistem Manajemen Anti Penyuapan yang dimonitor melalui Fraud Risk Assessment Online dapat membantu PT PLN (Persero) Unit Pelaksana Pengatur Distribusi Sumatera Utara dalam mendeteksi fraud melalui tindakan pencegahan, karena mencegah adalah langkah awal mengurangi faktor-faktor terjadinya tindakan Fraud. Research Objectives: The purpose of this research is to describe how to prevent fraud through internal control by implementing the Anti-Bribery Management System program at PT PLN (Persero) North Sumatra Distribution Control Center.Research Method: The research method used in this research is a qualitative research method with a study approach on Fraud Risk Assessment Results at PT PLN (Persero) North Sumatra Distribution Control Center.Originality/Novelty: Previous research only researched the subject of internal auditors using the linear regression analysis method. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implemented. Meanwhile, in the current research, fraud prevention is viewed from the Anti-Bribery Management System and Online Fraud Risk Assessment that have been implementedResearch Results: Based on the results of the 2022 Fraud Risk Assessment which has been carried out by each sector, it can be seen from every fraud identification that risk mitigation has been carried out and no Fraud Incidents were found in 2022.Implications: Implementation of the Anti-Bribery Management System which is monitored through Online Fraud Risk Assessment can help PT PLN (Persero) North Sumatra Distribution Control Center in detecting fraud through preventive measures because prevention is the first step in reducing the factors that cause Fraud to occur.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rahayu, Novita Tri; Siregar, Oktarini Khamilah; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 3 (2024): FEBRUARI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i3.607

Abstract

This research aims to determine the effect of financial performance on share prices with dividend policy as a moderating variable in food and beverage sub-sector manufacturing companies listed on the IDX. This research uses seven independent variables of financial performance with ROA, ROE, CR, DAR, Asset Turnover, NPM, DER protection, with the dependent variables being stock price and dividend policy as moderating variables. The research method used is an associative quantitative method. This research uses linear regression analysis techniques. The population in this study were food and beverage sub-sector manufacturing companies registered on the IDX in the 2018-2022 period and the sampling technique was purposive sampling technique. The results of this research show that there is a simultaneous influence of ROE, CR, DAR, NPM, DER on stock prices, ROA, ROE, CR, DAR, Asset Turnover, NPM, DER have a simultaneous effect on stock prices, DPR is able to moderate ROA, ROE, CR, DAR, Asset Turnover, NPM, DER on share prices and there is no influence of ROA on share prices in food and beverage sub-sector manufacturing companies for the 2018-2022 period.
EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI Nasution, Indah Juli; Br Purba, Rahima; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.663

Abstract

This research aims to analyze the implementation of the agency level financial application system (SAKTI) in order to increase the effectiveness of preparing financial reports in the Binjai City Ministry of Religion work unit. The research approach used is descriptive research. This research was conducted at the Work Unit at the Ministry of Religion (Kemenag) Binjai City which is located at Jalan Jenderal Gatot Subroto No. 55, Limau Mungkur, West Binjai District, Binjai City. The data used is primary data, and the second is secondary data. This research uses the independent variable, Implementation of the Institutional Level Financial Application System and the dependent variable, namely the Effectiveness of Preparing Financial Reports. Data collection techniques are observation, interviews and documentation. The data analysis technique used is descriptive statistical analysis. The results of this research show that the Binjai City Ministry of Religion work unit has implemented the SAKTI application since the beginning of 2022, although it is still very new, its implementation is quite effective and optimal, but employees still need more knowledge so that its application can be maximized.
DETERMINAN YANG MEMPENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI SUMATERA UTARA Telaumbanua, Erikson Andrianus; Triprlyono, Agus; Maisyarah, Renny
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.664

Abstract

This research aims to analyze the determinants that influence audit opinions on district/city government financial reports in North Sumatra in the form of the level of disclosure and audit findings on regional government financial reports. The number of samples used in this research was 33 Regency/City LKPD in North Sumatra province period 2019-2021. This research was processed using SPSS (Statistical Package for the Social Science) software version 26. The focus of the research is partial and simultaneous in the multiple linear regression research model. The results of this research show that partially the level of disclosure has no effect on audit opinion and audit findings have no effect on audit opinion, but simultaneously the level of disclosure and audit findings have an effect on audit opinion.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abdul Habib Sitompul Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Ancer Martati Ndraha Anggasari, Febyana Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari Azani, Namira Bagus Kuncoro Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Faried, Annisa Ilmi Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Panjaitan, Gloria Popy Wulandari Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sari Lubis, Nurmala Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Wahyu, Ahmad Braja Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran