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All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam NUSANTARA : Jurnal Ilmu Pengetahuan Sosial 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 Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research 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 Blantika : Multidisciplinary Journal 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 journal of social and economic research 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 Rowter Journal
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 Energy 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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The Effect of Factoring Implementation on Working Capital of PT. Duo Nadenggan Lestari Darwin, Darwin; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.594

Abstract

This study aims to examine the effect of factoring implementation on working capital at PT. Duo Nadenggan Lestari. Factoring is utilized as an alternative financing method to accelerate cash inflows by converting accounts receivable into immediate funds, thereby supporting the company’s liquidity. This research adopts a quantitative approach using secondary data derived from the company’s financial statements over a specific period. Data analysis is conducted using simple linear regression to determine the influence of factoring implementation as the independent variable on working capital as the dependent variable. The results of the analysis indicate that factoring implementation has a positive and significant effect on working capital. An increase in factoring utilization contributes to improved cash flow, enhanced liquidity, and more efficient working capital management. These findings suggest that factoring can be an effective financial strategy for companies experiencing cash flow constraints and high receivables levels. The study provides practical implications for management in selecting appropriate financing alternatives to strengthen short-term financial performance
The Influence of Non-Performing Loan (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) with Good Corporate Governance (GCG) as a Moderating Variable in State-Owned Banks in Indonesia Sari, Inda Novita; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.614

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt-to-Equity Ratio (DER) on bank performance, measured by Return on Assets (ROA), and to examine the moderating role of Good Corporate Governance (GCG) in these relationships. The data used in this study comes from the annual reports and sustainability reports of Indonesian state-owned banks (HIMBARA), including Bank Mandiri, BRI, BNI, and BTN, covering the period from 2022 to 2024. The methodology employed is panel data regression with Moderated Regression Analysis (MRA). The results show that NPL has a significant negative effect on ROA, confirming that an increase in non-performing loans reduces the profitability of banks. Conversely, DER does not show a significant effect on ROA, suggesting that the debt-based funding structure does not directly influence the profitability performance of HIMBARA banks. Additionally, GCG proves to have a significant moderating role in weakening the negative impact of NPL on ROA, while GCG does not moderate the relationship between DER and ROA. This study contributes practical insights for regulators and bank management to strengthen corporate governance to maintain stability and enhance profitability, especially when facing increased credit risk
The Influence of Audit Expertise and Audit Intuition on Fraud Detection with Audit Experience as a Moderator at Kantor Akuntan Publik in Indonesia Sitanggang, Juninetenth Keeply F; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.607

Abstract

Fraud detection remains a critical challenge for public accounting firms (KAP) in Indonesia due to the increasing complexity of business transactions and fraudulent schemes. This study examines the influence of audit expertise and audit intuition on fraud detection, with audit experience serving as a moderating variable. A quantitative research design was employed using survey data collected from 381 auditors working at public accounting firms across Indonesia. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and moderating effects. The results indicate that audit expertise has a positive and significant effect on fraud detection, while audit intuition also significantly enhances auditors’ ability to identify fraudulent activities. Furthermore, audit experience strengthens the relationship between audit expertise and fraud detection, as well as between audit intuition and fraud detection, suggesting that experienced auditors are better able to translate technical skills and intuitive judgment into effective fraud identification. These findings contribute to behavioral auditing literature by integrating cognitive and experiential factors in fraud detection. Practically, the results highlight the importance of developing auditors’ technical competencies, intuitive judgment, and experiential learning to improve audit quality and fraud detection effectiveness in public accounting firms
The Influence of Professional Judgment and Whistleblowers on Fraud Prevention (A Study of BPKP Auditors in North Sumatra Province Setiono, Aris; Nasution, M. Irsan; Maisyarah, Renny
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.588

Abstract

This study aims to analyze the influence of professional judgment and whistleblowers on fraud prevention among auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Fraud in the public sector remains a serious problem, impacting low accountability and public trust, making the role of government internal auditors highly strategic. Professional judgment reflects the auditor's ability to use knowledge, experience, and professional judgment in the audit process, while whistleblowers serve as a reporting mechanism that supports early fraud detection and prevention. This study employed a quantitative approach with a survey method, where primary data were collected through questionnaires distributed to 60 BPKP auditors in North Sumatra Province. The data analysis technique used was Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that professional judgment had a positive and significant effect on fraud prevention. Furthermore, whistleblowers were also shown to have a positive and significant effect on fraud prevention. These findings indicate that improving the quality of auditors' professional judgment and strengthening the whistleblower system and culture can increase the effectiveness of fraud prevention in government. This study is expected to provide theoretical contributions to the development of public sector auditing literature and practical implications for BPKP in formulating policies to improve audit quality and control fraud
The Influence of Investment Returns, Growth Opportunities, Asset Structure on Stock Returns With Capital Structure As An Intervening Variable In Food & Beverage Sector Companies Tetty Tiurma Uli Sipahutar; Felix Thangdinata; Suryani; Renny Maisyarah
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1091

Abstract

This research aims to examine the influence of investment returns, growth opportunities, asset structure on stock returns with capital structure as an intervening variable in food & beverage sector companies.This research uses a quantitative type of research.The population in this research involved 40 food & beverage companies registered on the IDX in the 2018-2021 period. The sample was 13 companies. The data analysis method used is path analysis. The results of the research are that ROI-Return on Investment has no significant effect on stock returns in Food & Beverage Sector Companies. AG-Asset Growth has no significant effect on stock returns in Food & Beverage Sector Companies. FAR-Fixed Asset Ratio does not have a significant effect on stock returns in Food & Beverage Sector Companies.Return on Investmenthas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Growth Opportunitieshas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Asset Structurehas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.
Analysis of Internal Control of Fixed Assets as an Effort to Prevent Fraud: A Case Study at Universitas Pembangunan Panca Budi Aziza, Nur; Purba, Rahima Br; Maisyarah, Renny
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11013

Abstract

Inadequate internal control over fixed assets can increase the risk of fraud within an organization. Therefore, this study aims to analyze the effect of fixed asset internal control on fraud prevention at Universitas Pembangunan Panca Budi. Internal control in this study is measured based on the five components of the COSO internal control framework, namely control environment, control activities, risk assessment, information and communication, and monitoring. This study employs a quantitative approach using a survey method by distributing questionnaires to respondents involved in the management and utilization of fixed assets. The collected data were analyzed using multiple linear regression with the Ordinary Least Squares (OLS) approach and processed using the EViews application. Prior to regression analysis, classical assumption tests were conducted, including normality, multicollinearity, and heteroskedasticity tests. The results indicate that, simultaneously, fixed asset internal control has a significant effect on fraud prevention. Partially, the control environment, control activities, information and communication, and monitoring have a positive effect on fraud prevention, while risk assessment does not have a significant effect. The classical assumption test results show that the data are normally distributed, free from multicollinearity, and do not exhibit heteroskedasticity, indicating that the regression model is appropriate for use. Based on these findings, it can be concluded that strengthening fixed asset internal control plays an important role in fraud prevention efforts. Therefore, the institution is encouraged to continuously enhance the effectiveness of its internal control system, particularly in the aspects of risk assessment and continuous monitoring.
The Effect of Customer Satisfaction and Loyalty on the Financial Performance of PT Perusahaan Listrik Negara (PLN): The Role of Digital Service Systems as a Moderating Variable Syafira, Nadiah Zulfi; Maisyarah, Renny
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11232

Abstract

This study aims to analyze the effects of customer satisfaction and customer loyalty on the financial performance of PT PLN (Persero) with digital service systems serving as a moderating variable. Digital transformation in public services has become a critical factor in maintaining organizational competitiveness, especially in meeting evolving customer expectations for accessible and efficient services. Data were collected through surveys of PLN customers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that customer satisfaction has a positive and significant effect on financial performance, while customer loyalty has a highly significant and strong positive effect. Digital service systems also contribute significantly to financial performance and strengthen the influence of both customer satisfaction and customer loyalty on financial outcomes. The model’s R-Square value of 0.872 indicates a very strong explanatory power. These findings highlight the important role of digital service systems in enhancing the relationship between customer experience and financial performance. The practical implication of this study emphasizes the need for integrated digital service development to improve customer satisfaction and loyalty, thereby supporting sustainable financial performance.
Analysis Of Accounting Information Systems Utilization At Pt Raudah Berkah Mulia To Improve Financial Efficiency And Accuracy Sembiring, Egia Mintania Sri Rezeki; Maisyarah, Renny; Saraswati, Dwi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11254

Abstract

This study aims to analyze the use of an Accounting Information System (AIS) at PT Raudah Berkah Mulia to improve financial efficiency and accuracy. The research method used was a qualitative approach through interviews, observation, and documentation. The results indicate that AIS implementation can accelerate the recording process, reduce manual recording, and improve the accuracy and consistency of financial data. Although there are still technical obstacles and limited user understanding, the AIS has an overall positive impact on the company's financial efficiency and accuracy
Analysis Of Factors Causing Non-Compliance With Land And Building Tax Payments In Langkat Regency Sarah Ismail; Nilam Firnanda; Balqis Suci Wahyumia; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9689

Abstract

The Land and Building Tax (PBB) is one of the key sources of revenue for local governments, including Langkat Regency. However, the realization of PBB-P2 revenue in this region has not been optimal due to the low level of taxpayer compliance. This study aims to analyze the factors influencing non-compliance in PBB payments and to identify the social, economic, and administrative aspects contributing to the low regional tax revenue. This research employs a qualitative approach with data collected through in-depth interviews, observations, and documentation. Data analysis was conducted using the interactive model by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings indicate that taxpayer non-compliance is influenced by internal factors such as low awareness and understanding of tax obligations; external factors such as limited socialization, inadequate quality of tax administration services, and insufficient payment facilities; as well as structural factors, including inaccurate tax object data and weak enforcement of sanctions. The most dominant factors are the low awareness of taxpayers and the limited socialization efforts by the local government. These findings highlight the need for strategies to improve tax literacy, enhance administrative services, optimize socialization efforts, and enforce sanctions more consistently to increase PBB payment compliance in Langkat Regency.
Analysis Of The Obligation To Pay Vehicle Tax In The City Of Medan Neiza Rizky Nuhajizah; Nayla Dwi Utami; Wilda Zulkarnain; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: January 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9690

Abstract

Motor Vehicle Tax (MVT) is one of the sources of Local Own-Source Revenue (PAD) that plays an important role in financing regional development. Medan City, as the center of economic activity in North Sumatra Province, has a high number of motor vehicles, resulting in considerable potential for MVT revenue. However, in practice, there are still problems in the form of tax arrears and suboptimal taxpayer compliance. This study aims to analyze the realization of motor vehicle tax revenue, the factors influencing taxpayer compliance, and the government’s efforts to improve motor vehicle tax compliance in Medan City. This research employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews, observation, and documentation at the Medan City SAMSAT Office and from motor vehicle taxpayers. Data analysis was conducted qualitatively using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the realization of motor vehicle tax revenue at the Medan City SAMSAT has met and even exceeded the predetermined targets; however, its level of effectiveness is still categorized as moderately effective. Factors affecting taxpayer compliance include public awareness, economic conditions, transfer of vehicle ownership without name transfer, service quality, and lack of socialization. The government has implemented various measures, such as tax amnesty programs, e-Samsat digital service innovations, mobile Samsat services, public socialization, and law enforcement, to improve motor vehicle tax compliance.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Adinda Rizki Ramadhana Matondang Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono, Aris Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari Azani, Namira Aziza, Nur 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 Davis Pratama Malau 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 Felix Thangdinata Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Hasibuan, Akhiril Akbar Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Juli Elyandi Julita Rakhmah Hasibuan Juni Yanti Napitupulu Kinanti Adinda Meylani Sinaga Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Mestika Munte 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 Nur Wahidah Agustin Siregar Octaviana , Rahelsa Oktavia Pasi Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pratikno, Dedi Agus Putra, Irwansyah Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simandjuntak Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Sarah Ismail Saraswati, Dwi Sari Lubis, Nurmala Sari, Inda Novita Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sembiring, Egia Mintania Sri Rezeki Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Sitanggang, Juninetenth Keeply F Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani SURYANI Syafira, Nadiah Zulfi Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tetty Tiurma Uli Sipahutar 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