Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

12.265

P-Index

This Author published in this journals

Renny Maisyarah

Universitas Pembangunan Panca Budi

Author-ID : 1705253

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

Published : 108 Documents Claim Missing Document

Claim Missing Document

Articles

7 8 9 10 11

PENGELOLAAN RAB DAN COST CONTROL KONTRAKTOR KONSTRUKSI DIGITALISASI BERBASIS SEDERHANA (Studi Kasus : Evaluasi Penerapan E-Budgeting PT. Sige Sinar Gemilang, Kota Medan) Risanda E. Simanjuntak; Renny Maisyarah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 6 (2026): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i6.2026.%p

PT.Sige Kota Medan adalah Kontraktor klasifikasi M1 Yang belum memiliki sistem E-Budgeting custom, namun telah menerapkan sistem digitalisasi anggaran berbasis Excel Work Breakdown Structure terintegrasi, Google Drive, aplikasi accounting Zahir dan approval via Whatsapp Bisnis. Penelitian ini mengevaluasi efektivitas praktik e-budgeting semi-digital tersebut menggunakan model Delone McLean dan TOE Framework . Studi Kasus Deskriptif dengan pendekatan campuran. Data Primer dari kuisioner Staff Proyek Keuangan, wawancara manajer, dana analisis report proyek 5 tahun terakhir ( 2020-2025). Hasil : System quality 3,2/5 “Sedang” karena masih terpisah-pisah, informatian quality 3,5/5, user 3,3/5. Dampak positif : deviasi RAB turun dari 14,2% menjadi 8,7%, waktu approval terpangkas dari 14 hari menjadi 5 hari. Hambatan Utama : Data tidak Real time karena versi Excel – Ganda, Tidak ada alert otomatis over budget, Ketergantungan pada 1 admin Excel. Disimpulkan E-budgeting semi-digital PT.Sige cukup membantu namun belum optimal dan berisiko human error tinggi. Rekomendasi: migrasi ke Software RAB terintegrasi seperti Cubicost/Glodon atau berbasir cloud

Analisis Kinerja Keuangan Pada Perusahaan Pertambangan Industri Emas di BEI Muhammad Nurul Ikhwan; Renny Maisyarah; Meigia Nidya Sari
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.8475

Latar belakang: Penelitian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan pada perusahaan pertambangan subindustri emas yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Fokus utama penelitian adalah menilai kondisi kesehatan fundamental perusahaan melalui analisis rasio keuangan komprehensif yang meliputi rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas guna memastikan keberlangsungan usaha (going concern). Metode penelitian: Pendekatan penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian diambil menggunakan teknik purposive sampling yang menghasilkan tiga emiten terpilih, yaitu PT Archi Indonesia Tbk (ARCI), PT J Resources Asia Pasifik Tbk (PSAB), dan PT Wilton Makmur Indonesia Tbk (SQMI). Hasil penelitian: Hasil penelitian menunjukkan adanya divergensi kinerja yang sangat kontras di antara ketiga emiten. PSAB mencatatkan performa terbaik melalui pemulihan profitabilitas dari zona negatif, penguatan likuiditas, dan peningkatan efisiensi operasional. Sebaliknya, ARCI mulai mengalami tekanan finansial akibat penurunan margin laba dan ketergantungan utang yang tinggi, sementara SQMI berada dalam kondisi financial distress ekstrem dengan operasional yang hampir terhenti sepenuhnya. Kesimpulan: PSAB memiliki fondasi keuangan paling kokoh, sedangkan SQMI menghadapi ancaman kelangsungan usaha nyata akibat rasio utang yang melonjak 19 kali lipat dari modal. Perusahaan disarankan segera melakukan restrukturisasi utang dan efisiensi biaya, sementara investor diimbau lebih selektif dalam memilih emiten berdasarkan tren fundamental.

The Influence of Professional Judgment and Whistleblowers on Fraud Prevention (A Study of BPKP Auditors in North Sumatra Province Aris Setiono; M. Irsan Nasution; Renny Maisyarah
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

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 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 Inda Novita Sari; Renny Maisyarah; M. Irsan Nasution
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

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 Effect Of Accounting System Effectiveness And Accountant Expertise On The Quality Of Financial Reports With The Use Of Accurate Software As A Moderating Variable At Pt Global Danapati Niaga (Blibli Omg) Tengku Sheila Chairunisa; Renny Maisyarah; M. Irsan Nasution
Journal of Research in Social Science and Humanities Vol 6, No 1 (2026)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v6i1.574

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.

The Effect of Factoring Implementation on Working Capital of PT. Duo Nadenggan Lestari Darwin Darwin; Renny Maisyarah; M. Irsan Nasution
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

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

Capital Expenditure Allocation and Its Impact on Improving Public Service Quality in Medan City (2019–2022) Nelva Ananda; Pradita Tasyarani Ginting; Renny Maisyarah
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/f3sgb552

This study aims to evaluate the allocation of Capital Expenditure within the APBD structure and its impact on the quality of Public Services in Medan City during the 2019–2022 period. As a vital instrument in regional development, capital expenditure is directed at the procurement of fixed assets that support education, health, and infrastructure facilities for the community. The research method used is descriptive quantitative, analyzing Budget Realization Reports and regional development achievement data. The results show that the dynamics of budget allocation in Medan City faced significant challenges due to refocusing policies during the pandemic; however, the effectiveness of expenditure management remains a decisive factor in maintaining the quality of service to the public. This research is expected to serve as a reference for local governments in optimizing the proportion of capital expenditure to promote sustainable community welfare.

The Influence of Public Accountability and Transparency on the Effectiveness of Community Development Activity Budget Management: An Empirical Study in Sudirejo-I Urban Village, Medan City District, Indonesia Renny Maisyarah; Agus Tripriyono; Muhammad Ricky gunawan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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

This study aims to examine the effect of public accountability on the effectiveness of community activity budget management in Sudirejo-I Urban Village, Medan Kota District, Indonesia. Public accountability is a fundamental principle of good governance that promotes transparency, responsibility, and efficient utilization of public funds. This research employed a quantitative approach using an associative research design. Data were collected through questionnaires distributed to 109 respondents, including village officials, neighborhood heads, community leaders, and local residents. The collected data were analyzed using descriptive statistics, validity and reliability tests, simple linear regression, t-test, and coefficient of determination (R²) with SPSS Statistics. The findings reveal that public accountability was perceived to be at a good level (mean = 4.14), while the effectiveness of community activity budget management was categorized as effective (mean = 4.15). Regression analysis produced the equation Y = 12.318 + 0.731X, indicating a positive relationship between public accountability and budget management effectiveness. The hypothesis testing results showed a significant positive effect of public accountability on budget management effectiveness (t = 8.962, p < 0.001). Furthermore, the coefficient of determination (R² = 0.581) indicates that public accountability explains 58.1% of the variance in the effectiveness of community activity budget management. These findings suggest that strengthening transparency, compliance with regulations, information disclosure, and community participation can significantly improve financial governance and budget management effectiveness at the village government level.

Analysis Of Improving The Quality Of Local Government Financial Reports Through Human Resource Competence And Accounting System Integration Davis Pratama Malau; Renny Maisyarah; Nina Andriany Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2586

This study aims to analyze a model for improving the quality of local government financial reports through human resource competency, the application of accounting standards, and accounting information systems. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 60 respondents who are Civil Servants (PNS) financial coordinators in Regional Work Units (SKPD). The data analysis method used is multiple linear regression with prior data quality testing and classical assumption testing. The results show that all research instruments are valid and reliable. The classical assumption test also shows that the data are normally distributed and there is no multicollinearity. Partially, human resource competency, the application of accounting standards, and accounting information systems have a positive and significant effect on the quality of local financial reports. Simultaneously, these three variables also have a significant effect with a coefficient of determination (R²) of 0.646, indicating that 64.6% of the variation in financial report quality can be explained by the independent variables in this study. Thus, it can be concluded that improving the quality of local government financial reports can be done through improving human resource competency, implementing good accounting standards, and optimizing accounting information systems.

Analysis of Internal Control of Fixed Assets as an Effort to Prevent Fraud: A Case Study at Universitas Pembangunan Panca Budi Nur Aziza; Rahima Br Purba; Renny Maisyarah
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

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.

Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Abda Abda Abdul Habib Sitompul Adinda Rizki Ramadhana Matondang Afifah Syahril Agus Tripriyono 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 Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Ayu Kurnia Sari 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 Darwin Darwin Davis Pratama Malau Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Esra Novita Sinabutar Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Felix Thangdinata Fildzah Shabrina Fitri Wina Ranti Fitriana, Yunita Grace Galatia Br.Manullang Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Inda Novita Sari Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Juli Elyandi Julita Rakhmah Hasibuan Juni Yanti Napitupulu Juninetenth Keeply F Sitanggang Kinanti Adinda Meylani Sinaga Larasasti, Sindy Linda Asriani Lisma Aima Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Mahza Dumoli Ashadi Sitorus Manao, Marcella Marlina Mendrofa, Sabar Jaya Mestika Munte Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Muhammad Nurul Ikhwan Muhammad Ricky gunawan Nababan, Putri Enzelina Nabila Yolanda Nadiah Zulfi Syafira Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nelva Ananda Nilam Firnanda Nina Andriany Nasution Nina Andriany Nasution Novi Faurini Novi Faurini Novita Novita Nur Aziza Nur Azizah Nur Wahidah Agustin Siregar Octaviana , Rahelsa Oktavia Pasi Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pradita Tasyarani Ginting Pratikno, Dedi Agus Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simandjuntak Rimba Simanjuntak Rini Andriani Risanda E. Simanjuntak Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Saimara A.M Sebayang Sarah Ismail Sari Lubis, Nurmala Sari, Maya Macia Sari, Meigia Nidya 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 SURYANI 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 Yohana Ewicha Br Harianja Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong

Title

Found 108 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 108 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 108 Documents
Search