Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

11.894

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 : 106 Documents Claim Missing Document

Claim Missing Document

Articles

7 8 9 10 11

Analysis Of The Financial Performance Of Trading Companies At Pt Nippon Indosari Corpindo TBK Elan Margareth Simbolon; Muhammad Guntur; Putri Telaumbanua; 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.v8i1.9691

This study aims to analyze the financial performance of PT Nippon Indosari Corpindo Tbk as a modern bread manufacturing company in Indonesia. The research employs a quantitative method with an observational approach. The data used are secondary data obtained from the company’s annual financial statements for the period 2021–2023. Data analysis is conducted using financial ratios, including liquidity, profitability, and activity ratios, to assess the company’s financial health. The results indicate that PT Nippon Indosari Corpindo Tbk has a strong and stable level of liquidity, reflecting the company’s ability to meet its short-term obligations. In addition, the company’s profitability has increased, as indicated by improvements in Net Profit Margin, Return on Assets, and Return on Equity, which demonstrate the company’s success in increasing profits through sales recovery and production cost efficiency. From an operational activity perspective, the increase in inventory turnover and total asset turnover indicates that the company has become more efficient in managing inventory and utilizing assets to generate revenue. Overall, the findings show that PT Nippon Indosari Corpindo Tbk is in a healthy financial condition and has favorable growth prospects.

The Effect of Cigarette Taxes on Cigarette Consumption Behavior in Indonesia Amstrong Lambok Marihot Pangaribuan; Iqal Aulia Fawwas; Rohman Nelanda Syahputra; 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.v8i1.9891

Cigarette consumption in Indonesia remains relatively high despite the government’s implementation of cigarette excise tax policies as fiscal instruments and consumption control measures. This study aims to analyze the effect of cigarette excise taxes on smoking consumption behavior in Indonesia. The research employs a literature review method with a descriptive-analytical approach, utilizing secondary data from publications of the Ministry of Finance and scholarly journals that examine the relationship between cigarette prices, income levels, and consumption patterns. The findings indicate that increases in cigarette excise taxes, which lead to higher cigarette prices, tend to reduce consumption levels, particularly among low-income groups and light smokers. However, the impact is relatively smaller among higher-income groups. Therefore, cigarette excise taxes are shown to influence changes in smoking consumption behavior, although their effectiveness still requires supporting policies to ensure a more equitable and comprehensive impact.

HUBUNGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DALAM SISTEM PENGELOLAAN KEUANGAN NEGARA DAN DAERAH Mestika Munte; Oktavia Pasi; 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.v13i6.2026.1288-1295

Pengelolaan keuangan negara dan daerah merupakan aspek penting dalam penyelenggaraan pemerintahan di Indonesia, Permasalahan yang berkaitan dengan keuangan negara dan daerah perlu dipahami dalam konteks sistem pemerintahan serta ketatanegaraan Indonesia. Penelitian ini membahas hubungan antara pemerintah pusat dan pemerintah daerah dalam pengelolaan keuangan negara dan daerah.. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan yuridis. Pengumpulan data dilakukan melalui studi kepustakaan, sedangkan analisis data dilakukan secara kualitatif, Hasil penelitian menunjukkan bahwa walaupun pengaturan mengenai keuangan negara dan keuangan daerah memiliki dasar hukum yang berbeda, keduanya tetap saling berkaitan karena dijalankan dalam kerangka Negara Kesatuan Republik Indonesia (NKRI).

REFORMASI PENGELOLAAN KEUANGAN PUBLIK DI INDONESIA: KAJIAN PUSTAKA ATAS PERKEMBANGAN REGULASI DAN IMPLEMENTASINYA Juli Elyandi; Nur Wahidah Agustin Siregar; 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.v13i6.2026.1372-1377

Reformasi pengelolaan keuangan publik di Indonesia merupakan proses transformasi sistemik yang telah berlangsung secara bertahap sejak era reformasi pada akhir 1990-an. Kajian ini bertujuan menelaah perkembangan regulasi keuangan publik serta menganalisis sejauh mana implementasinya berjalan efektif di tingkat pusat maupun daerah. Dengan menggunakan pendekatan kualitatif melalui studi pustaka, penelitian ini menelusuri berbagai peraturan perundang-undangan, laporan pemerintah, dan literatur akademik yang relevan. Hasil kajian menunjukkan bahwa reformasi yang berpijak pada tiga pilar utama, yakni penganggaran berbasis kinerja, sistem perbendaharaan tunggal, dan akuntansi berbasis akrual, telah membawa perubahan signifikan dalam tata kelola keuangan negara. Namun demikian, sejumlah tantangan implementasi masih ditemukan, terutama menyangkut kapasitas sumber daya manusia, fragmentasi regulasi, dan kesenjangan antara pemerintah pusat dengan daerah. Kajian ini menyimpulkan bahwa keberhasilan reformasi keuangan publik memerlukan komitmen berkelanjutan dari seluruh pemangku kepentingan, penguatan kelembagaan, serta harmonisasi regulasi yang konsisten dan terencana

ANALISIS PENGANGGARAN TRADISIONAL PADA PEMERINTAH DAERAH: STUDI LITERATUR APBD KOTA BINJAI Adinda Rizki Ramadhana Matondang; Kinanti Adinda Meylani Sinaga; 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.v13i6.2026.1296-1301

Anggaran publik merupakan instrumen penting dalam menentukan arah pembangunan dan kualitas pelayanan masyarakat di tingkat daerah. Namun, praktik penyusunan anggaran di banyak pemerintah daerah masih didominasi oleh pendekatan tradisional atau incremental budgeting yang berorientasi pada kesinambungan administratif dibandingkan efektivitas dan kinerja. Penelitian ini bertujuan untuk menganalisis karakteristik, permasalahan, serta implikasi dari penganggaran tradisional pada pemerintah daerah dengan fokus pada Kota Binjai. Metode yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan dengan menganalisis berbagai jurnal, buku, dan laporan resmi terkait pengelolaan APBD. Hasil kajian menunjukkan bahwa struktur anggaran Kota Binjai masih didominasi oleh belanja operasional, khususnya belanja pegawai, serta tingginya ketergantungan terhadap dana transfer pusat akibat rendahnya kontribusi Pendapatan Asli Daerah (PAD). Kondisi ini mencerminkan lemahnya kemandirian fiskal dan rendahnya orientasi kinerja dalam pengelolaan anggaran. Selain itu, sistem penganggaran tradisional juga berimplikasi pada rendahnya transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Oleh karena itu, diperlukan reformasi penganggaran melalui penerapan penganggaran berbasis kinerja dan peningkatan kapasitas fiskal daerah agar anggaran dapat berfungsi secara optimal sebagai instrumen pembangunan yang efektif dan berkelanjutan

The Role of the Audit Committee in SPI Risk-Based Audit Supervision and Its Implications for the Quality of Financial Reporting Rimba Simandjuntak; Renny Maisyarah
Journal of Research in Social Science and Humanities Vol 6, No 2 (2026): June
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v6i1.635

This study examines the effect of the Audit Committee on Financial Reporting Quality through the implementation of Risk-Based Internal Audit conducted by the Internal Audit Unit (SPI) as a mediating variable at PT Pelabuhan Indonesia I (Pelindo I) Medan. The research adopts a quantitative approach with an explanatory design. Primary data were collected using a Likert-scale questionnaire administered to 45 respondents (census sampling) comprising SPI personnel, audit committee members, and accounting and finance staff. Data were analyzed using SEM-PLS (SmartPLS) with a bootstrapping procedure to test direct and indirect effects. The results indicate that the Audit Committee has a positive and significant effect on the implementation of SPI risk-based audit oversight, and that SPI risk-based audit oversight has a positive and significant effect on financial reporting quality. The mediation test also confirms a positive and significant indirect effect of the Audit Committee on financial reporting quality through SPI risk-based audit oversight. These findings suggest that improvements in financial reporting quality are driven not only by the Audit Committee's direct effectiveness, but more importantly by strengthening the implementation of risk-based internal audit oversight. Practically, firms should enhance the Audit Committee's role in promoting risk-based audit planning, execution, reporting, and follow-up processes to ensure financial reporting becomes more reliable and timely.

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

Title

Found 106 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 106 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 106 Documents
Search