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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, Manajemen dan Ilmu Ekonomi (JASMIEN) 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 Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Social Society International Journal of Economics and Management Sciences Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) 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 Customer Satisfaction and Loyalty on the Financial Performance of PT Perusahaan Listrik Negara (PLN): The Role of Digital Service Systems as a Moderating Variable Nadiah Zulfi Syafira; 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.v5i2.11232

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.
ANALISIS IMPLEMENTASI KINERJA ANGGARAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA TEBING TINGGI Yohana Ewicha Br Harianja; ayu kurnia sari; Renny Maisyarah
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9376

Abstract

Latar belakang: Pengelolaan anggaran pada organisasi pemerintah daerah merupakan bagian penting dari tata kelola pemerintahan yang transparan, akuntabel, efektif, dan berorientasi pada hasil. Anggaran tidak hanya berfungsi sebagai dokumen keuangan, tetapi juga sebagai instrumen perencanaan, pelaksanaan, pengendalian, dan evaluasi kinerja perangkat daerah. Metode penelitian: Pedekatan penelitian ini adalah menggunakan metode deskriptif . Dimana metode deskriptif ini bertujuan untuk menguraikan sistematis tentang teori (bukan sekedar pendapat pakar atau penulis buku) dan hasil penelitian yang relevan dengan variabel yang diteliti. Hasil penelitian: Realisasi anggaran menggambarkan tingkat penggunaan anggaran dalam satu tahun anggaran. Semakin tinggi realisasi anggaran, maka semakin besar anggaran yang telah digunakan untuk membiayai program dan kegiatan. Kesimpulan: Berdasarkan data DPA Tahun Anggaran 2024, DPMPTSP Kota Tebing Tinggi memiliki total anggaran belanja sebesar Rp4.025.142.912. Anggaran tersebut didominasi oleh belanja operasi, sehingga pelaksanaan kinerja anggaran sangat bergantung pada efektivitas penggunaan belanja operasional dalam mendukung pelayanan perizinan dan penanaman modal. Rencana penarikan dana telah disusun untuk seluruh bulan dalam tahun anggaran, sehingga secara perencanaan anggaran telah memiliki pola distribusi yang terstruktur.
ANALISIS PENGARUH PAD TERHADAP BELANJA MODAL DI PROVINSI SUMATERA UTARA Mahza Dumoli Ashadi Sitorus; Yunita Sari Rioni; Renny Maisyarah
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9378

Abstract

Latar Belakang Masalah : Belanja daerah merupakan pengeluaran yang dilakukan oleh pemerintah daerah (provinsi, kabupaten, atau kota) untuk membiayai berbagai program, proyek, dan kegiatan yang bertujuan untuk memenuhi kebutuhan masyarakat dan menjalankan fungsi pemerintah di tingkat lokal. Belanja daerah mencakup sejumlah besar alokasi anggaran yang digunakan untuk membiayai sektor-sektor seperti pendidikan, kesehatan, infrastruktur, keamanan, pelayanan publik, dan banyak lagi. Metode penelitian : pedekatan penelitian ini adalah menggunakan metode kausal. Metode kausal ini bertujuan untuk pendekatan penelitian yang bertujuan untuk memahami hubungan sebab-akibat antara variabel. Kesimpulan : Hasil pengujian menunjukkan bahwa kontribusi pajak daerah berpengaruh dan signifikan terhadap belanja modal di Provinsi Sumatera Utara. Hal ini mengindikasikan bahwa peningkatan kontribusi pajak daerah tidak diikuti dengan peningkatan belanja modal, melainkan lebih diarahkan pada pembiayaan belanja operasional dan belanja rutin pemerintah daerah.
Analisis Penerapan Analisis Standar Belanja (ASB) dan Standar Harga dalam Penyusunan Anggaran Daerah Kota Medan Tahun 2025 Esra Novita Sinabutar; Grace Galatia Br.Manullang; Renny Maisyarah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1411

Abstract

The effectiveness of regional budget preparation is an essential aspect of realizing transparent, accountable, and efficient public financial management. Therefore, this study aims to analyze the implementation of Analisis Standar Belanja (ASB) and Standar Harga in the preparation of the Regional Revenue and Expenditure Budget (APBD) of Medan City for 2025. The study examined three research variables, namely the implementation of Analisis Standar Belanja (ASB), the implementation of Standard Prices, and the effectiveness of APBD preparation. This study employed a quantitative approach using a cross-sectional survey design involving 120 accounting students from the Universitas Sumatera Utara, Universitas Negeri Medan, and Universitas Medan Area. Respondents were selected using purposive sampling, while data were collected through a five-point Likert scale questionnaire measuring the implementation of ASB, Standard Prices, and the effectiveness of APBD preparation. The collected data were analyzed using descriptive statistics and multiple linear regression analysis. The results indicate that the implementation of ASB has a positive and significant effect on the effectiveness of APBD preparation (? = 0.42; p < 0.001), while Standard Prices also have a positive and significant effect (? = 0.35; p < 0.001). The regression model produced an R² value of 0.48, indicating that 48% of the variation in APBD preparation effectiveness can be explained by these two variables. These findings confirm that the implementation of expenditure standards and standard prices plays an important role in improving the quality of regional budget planning. Therefore, local governments are encouraged to strengthen the implementation of these standards through socialization, training, and integration into operational financial planning procedures.
Analisis Penerapan Metode Anggaran Inkremental Terhadap Efisiensi Belanja Daerah Pemerintah Kota Medan Tahun Anggaran 2025 Novita Novita; Renny Maisyarah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1427

Abstract

This study aims to analyze the implementation of the incremental budgeting method in assessing the efficiency of local government expenditure in Medan City for the 2025 fiscal year. The study employed a quantitative approach with a survey research design. The research population consisted of all Medan City Government employees involved in the budgeting process, with a sample of 100 respondents selected using purposive sampling. Primary data were collected through a questionnaire using a five-point Likert scale, which had been tested for validity and reliability (Cronbach’s Alpha > 0.70). Secondary data comprised local government expenditure realization reports from 2020 to 2024. Data were analyzed using multiple linear regression with SPSS version 26. The independent variable, incremental budgeting, was measured using indicators of percentage increase, budget stability, and the level of budget deviation. The dependent variable, local government expenditure efficiency, was measured using the efficiency ratio (realization/budget), budget absorption rate, and its impact on public service delivery. The results indicate that the implementation of the incremental budgeting method has a positive and significant effect on local government expenditure efficiency (R² = 0.624; t-value = 5.432; p-value = 0.000 < 0.05). The hypothesis was accepted at a significance level of ? = 0.05. These findings are consistent with Wildavsky’s (1964) theory, which emphasizes the advantages of the incremental approach in maintaining budget stability. This study recommends that the Medan City Government optimize additional budget allocations through stricter monitoring and the implementation of zero-based budgeting to improve the efficiency of local government expenditure. The findings are expected to provide valuable insights for accounting students and government practitioners.
Analisis Penerapan Anggaran Tradisional Terhadap Efisiensi Belanja Daerah pada Pemerintah Kota Medan Lisma Aima; Renny Maisyarah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1433

Abstract

Evaluasi penerapan anggaran tradisional diperlukan untuk mendukung reformasi pengelolaan keuangan daerah yang transparan, akuntabel, dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis penerapan sistem anggaran tradisional (line-item budgeting) dan dampaknya terhadap tingkat efisiensi belanja daerah pada Pemerintah Kota Medan. Di tengah tuntutan reformasi sektor publik menuju New Public Management (NPM), Pemerintah Kota Medan masih menunjukkan karakteristik penganggaran tradisional yang berfokus pada kontrol input daripada output. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan studi kasus, didukung oleh data sekunder berupa Laporan Realisasi Anggaran (LRA) periode 2021-2023. Data dianalisis secara statistik melalui uji regresi untuk mengukur pengaruh variabel independen terhadap efisiensi belanja secara objektif. Hasil penelitian menunjukkan bahwa penerapan anggaran tradisional di Kota Medan cenderung memicu fenomena incrementalism dan ketidakefisienan alokatif. Berdasarkan analisis kuantitatif, ketergantungan pada paradigma tradisional ini terbukti berkontribusi sebesar 52% terhadap penurunan efisiensi belanja daerah. Meskipun secara administratif penyerapan anggaran berada pada kategori tinggi dengan rata-rata di atas 90%, fenomena tersebut dikonfirmasi sebagai "efisiensi semu". Penyerapan yang besar tidak berbanding lurus dengan peningkatan kualitas layanan publik dan sering kali diwarnai oleh praktik penumpukan belanja di akhir tahun fiskal akibat kegagalan sistem dalam mengaitkan input finansial dengan output kinerja. Penelitian ini menyimpulkan bahwa transformasi fundamental menuju penganggaran berbasis kinerja (performance-based budgeting) secara murni sangat diperlukan. Pemerintah Kota Medan direkomendasikan untuk melakukan penguatan Standar Analisis Belanja (SAB) dan menerapkan sistem akuntansi sektor publik yang lebih transparan guna menggeser budaya kerja birokrasi dari sekadar menghabiskan anggaran menjadi menghasilkan dampak nyata bagi pembangunan daerah.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND SERVICE QUALITY ON GOOD UNIVERSITY GOVERNANCE, MODERATED BY ORGANIZATION CULTURE Novi Faurini; M. Irsan Nasution; Renny Maisyarah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9430

Abstract

This study aims to examine the extent to which the Internal Control System (ICS) and Service Quality influence the implementation of Good University Governance (GUG), with Organizational Culture acting as a variable that strengthens these relationships at LP3I Banda Aceh. The research employed a quantitative approach through the distribution of questionnaires to lecturers and staff. The processed data, analyzed through multiple linear and moderated regression approaches (MRA), indicate that strengthening the Internal Control System (ICS) contributes positively and significantly to improving the implementation of Good University Governance (GUG), whereas Service Quality shows no significant impact. Organizational Culture also exerts a positive influence on GUG but does not moderate the relationships between the Internal Control System or Service Quality and GUG. These results emphasize that reinforcing internal control mechanisms and fostering a healthy organizational culture are key factors in achieving accountable and transparent university governance. Meanwhile, service quality plays a greater role in enhancing stakeholder satisfaction rather than directly influencing governance practices. This study contributes to higher education management by highlighting the importance of strengthening internal control effectiveness and cultivating organizational culture as fundamental pillars in building governance systems that uphold accountability, transparency, and sustainability
The Influence of Audit Expertise and Audit Intuition on Fraud Detection with Audit Experience as a Moderator at Kantor Akuntan Publik in Indonesia Juninetenth Keeply F Sitanggang; 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.v5i4.607

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
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