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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 International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) 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 Journal of Management and Business Analytics
Renny Maisyarah
Universitas Pembangunan Panca Budi
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 Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Journal : INFOKUM

 1 
Factors that Influence the Going Concern Opinion (Study on the Financial Sector on the Indonesian Stock Exchange for the Period 2019-2024) Joice Yusheilla Sirait; Renny Maisyarah
INFOKUM Vol. 13 No. 03 (2025): Infokum
Publisher : Sean Institute

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Abstract

Going concern opinion is a crucial assessment issued by auditors to evaluate a company's ability to sustain its operations in the foreseeable future. This study aims to analyze the factors influencing the issuance of going concern opinions in the financial sector companies listed on the Indonesian Stock Exchange (IDX) for the period 2019-2024. Several financial and non-financial factors are considered, including profitability, liquidity, leverage, company size, audit quality, and macroeconomic conditions. This research employs a quantitative approach, utilizing secondary data from financial reports and audit opinions of companies within the financial sector. The data will be analyzed using logistic regression to determine the significance and influence of each variable on the probability of receiving a going concern opinion. The expected findings will provide insights into the key determinants affecting auditors' going concern assessments. This study is essential for investors, regulators, and company management to understand the financial stability of firms and improve corporate governance practices. Furthermore, the research contributes to the auditing literature by examining the role of economic fluctuations and audit quality in shaping going concern opinions.
Strategy for Reducing Doubtful Receivables on Cash Performance of PT PLN (Persero) ULP Denai Alamsyah Harahap; Renny Maisyarah
INFOKUM Vol. 13 No. 03 (2025): Infokum
Publisher : Sean Institute

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Abstract

Doubtful receivables are one of the main challenges in financial management, particularly for public service providers such as PT PLN (Persero). This study aims to analyze strategies that can be implemented to reduce doubtful receivables and their impact on the company's cash performance. The research employs a quantitative approach by analyzing financial data from PT PLN (Persero) ULP Denai over a specific period. The results indicate that implementing more effective collection strategies, a digital customer monitoring system, and discount and incentive policies for timely payments significantly contribute to reducing doubtful receivables. Additionally, optimizing the prepaid electricity system (token-based payment) has proven to mitigate the risk of uncollectible receivables. By applying the right strategies, PT PLN (Persero) ULP Denai can improve operational cash flow, reduce financial burdens caused by uncollected receivables, and enhance efficiency in revenue management.
The Effect of Financial Management Comprehension, Financial Accounting System, and Internal Supervision on Financial Report Performance Province Government of North Sumatra Rizty Fanny Novriyanti; Renny Maisyarah; Nina Andriany Nasution
INFOKUM Vol. 13 No. 05 (2025): Infokum
Publisher : Sean Institute

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Abstract

The increasing demands of society for good governance have encouraged the central government and local governments to implement public accountability. In order to realize good governance, local governments must continue to make efforts to improve transparency and accountability in regional financial management. This study aims to determine whetherunderstanding of financial management, financial accounting systems and internal supervisors have a simultaneous effect on the financial statements of the North Sumatra Provincial Government. The type of research used is by using a quantitative method assisted by SPSS 23. The population and sample in this study were 60 Civil Servants in the North Sumatra Provincial Government and questionnaires were distributed according to the number of samples that had been determined. This study found that there was a positive and significant relationship between Understanding of Financial Management and Financial Report Performance, the Financial Accounting System had a positive and statistically significant effect on Financial Report Performance, Internal Supervision had a negative and statistically significant relationship on Financial Report Performance that excessive or inefficient internal supervision also has the potential to inhibit flexibility and innovation, which in turn can affect financial performance.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan 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 Balqis Suci Wahyumia 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 Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Putri Telaumbanua Radiyah, Fitra Tur Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sarah Ismail Sari Lubis, Nurmala Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M 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 Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong