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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 Jurnal Ekonomi 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
Maisyarah, Renny
Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
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 Mathematics Neuroscience Public Health Social Sciences Other

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Analysis of the Implementation of Income Tax Accounting Article 21 at The Food Security Service Of Deli Serdang Regency Hutahaean, Sondang Lastiur; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 21 at the Food Security Service of Deli Serdang Regency. PPh Article 21 is a tax imposed on income in the form of salaries, wages, honorariums, and other payments related to work or position. Compliance in the implementation of PPh Article 21 is very important to support state revenues while reflecting transparent and accountable financial governance. This research method uses a qualitative descriptive approach with primary data obtained through interviews with financial management officials at the Food Security Service of Deli Serdang Regency and secondary data in the form of tax reporting documents. The analysis was carried out to evaluate the process of calculating, deducting, depositing, and reporting PPh Article 21 in accordance with applicable provisions. The results of the study indicate that the Food Security Service of Deli Serdang Regency has carried out its PPh Article 21 tax obligations quite well. However, there are several obstacles, such as the lack of understanding of some employees regarding tax provisions, delays in tax payments, and the less than optimal use of information technology in the reporting process. The implementation of Article 21 Income Tax in the Food Security Service of Deli Serdang Regency requires improvement to increase compliance and efficiency. It is recommended that the service conduct routine training related to taxation for employees, increase supervision of the tax payment and reporting process, and utilize information technology to support more effective and efficient tax management.
Optimization of the Quality of Medan City Local Government Financial Reports Based Accounting Understanding Method Marlina; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the effect of accounting understanding on optimizing the quality of financial reports of the Medan City Regional Government simultaneously and partially. where the quality of financial reports in accordance with Government Accounting Standards (SAP) is very important to create transparency, accountability, and public trust in regional financial management. This research method uses a quantitative approach with primary data collected through questionnaires to regional financial management officials in Medan City. Data were analyzed using the regression method to measure the relationship between the level of accounting understanding and the quality of financial reports. The variables tested include mastery of basic accounting principles, application of SAP, and technical skills in preparing financial reports. where the study shows that accounting understanding has a positive and significant effect on the quality of financial reports. Apparatus who have a good level of accounting understanding tend to produce financial reports that are more accurate, relevant, accountable, and in accordance with SAP. However, there are several obstacles that affect these results, such as the lack of ongoing training and limited human resources who are competent in the field of accounting. optimizing the quality of financial reports of the Medan City Regional Government can be achieved by increasing accounting understanding by government officials.
Analysis of The Influence of Good Corporate Governance on the Quality of Financial Reports Astrid Tabita; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on the quality of financial reports in companies. GCG plays a crucial role in ensuring transparency, accountability, and reliability in financial reporting, which is essential for investors, regulators, and stakeholders. The research employs a quantitative approach using financial data from publicly listed companies. Key GCG indicators, including board independence, audit committee effectiveness, managerial ownership, and institutional ownership, are examined to determine their influence on financial report quality. The study applies multiple regression analysis to evaluate the relationship between GCG practices and financial report quality, measured using earnings management indicators and financial disclosure levels. The results indicate that strong corporate governance mechanisms significantly enhance financial report quality by reducing earnings management practices and increasing financial transparency. Specifically, independent boards and effective audit committees contribute to higher-quality financial reporting. Managerial ownership has a moderate impact, while institutional ownership influences financial disclosure positively.
Literature Review : Application of Human Resources Accounting in the International World (Period 2019 to 2022) Maisyarah, Renny; Nasution, Dito Aditia Darma; Wahyu, Ahmad Braja; Sijabat, Hotman D; Yani, Isbet; Azani, Namira; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12208

Abstract

This research adopts a qualitative approach, moving away from hypothesis testing to focus on describing contemporary phenomena, examining historical contexts, and deepening our understanding of key variables. Secondary data serves as the foundation for this investigation. The research process begins with comprehensive data collection and analysis, drawing from diverse sources including scholarly literature, academic publications, textbooks, digital resources, and other relevant materials. Through a qualitative descriptive methodology, the researcher systematically gathers, arranges, and consolidates information to create a clear and detailed picture of human resource accounting practices in the international context.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Penerapan Standar Akuntansi Pemerintah Dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kota Tebing Tinggi Armanda, Dian; Purba, Rahima Br; Maisyarah, Renny
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Penelitian ini menggunakan metode kuantitatif deskriptif. Populasi penelitian adalah Satuan Kerja Perangkat Daerah (SKPD) di lingkungan Pemerintah Kota Tebing Tinggi, yang berjumlah 32 SKPD. Sampel penelitian melibatkan 90 pegawai di lingkungan Pemerintah Kota Tebing Tinggi. Hasil penelitian menunjukkan bahwa secara parsial, variabel kompetensi sumber daya manusia (X1) dan penggunaan teknologi informasi (X4) memiliki pengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sebaliknya, variabel sistem pengendalian internal (X2) dan penerapan standar akuntansi pemerintahan (X3) tidak menunjukkan pengaruh yang signifikan secara parsial. Secara simultan, kompetensi sumber daya manusia, sistem pengendalian internal, penerapan standar akuntansi pemerintahan, dan penggunaan teknologi informasi terbukti berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Tebing Tinggi.
Evaluation of the Level of User Satisfaction of the I-Con Application (Aam Interactive Collection) Using the Pieces Method at PT Anugrah Argon Medica, Medan Branch Retno Kiswati, Endratri; Br. Purba, Rahima; Maisyarah, Renny
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1001

Abstract

The effectiveness of an accounting information system in a company depends significantly on human resource factors, particularly the user's ability to apply and understand the system. This study evaluates the I-CON application at PT Anugrah Argon Medica, Medan Branch, using the PIECES framework, which includes Performance, Information, Economic aspects, Control and Security, Efficiency, and Service quality. A quantitative approach was employed, gathering data through questionnaires distributed to 42 employees, with a census sampling technique applied. Data analysis was conducted using descriptive statistical methods, classical assumption tests, and hypothesis testing with SPSS. The findings revealed that not all factors significantly influenced user satisfaction. Performance (X1) showed no significant effect, highlighting the need for hardware and software upgrades to enhance system stability and speed. Conversely, Information (X2), Economic aspects (X3), Control (X4), Efficiency (X5), and Services (X6) positively impacted user satisfaction, emphasizing the importance of data accuracy, cost-effectiveness, security, operational efficiency, and responsive support services in improving user experience. These results suggest that companies must focus on these critical dimensions to enhance the effectiveness and user satisfaction of the I-CON application
The Influence of Implementation Public Sector Accounting Accountability of Government at Agency Performance in Preventing Fraud Gracia Lavenia Tampubolon; Renny Maisyarah
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

The implementation of public sector accounting plays a crucial role in enhancing transparency and accountability within government institutions. This study aims to analyze the impact of public sector accounting implementation on the performance of government institutions in preventing fraud. A quantitative research approach was employed, utilizing surveys and literature studies for data collection. The respondents consisted of financial officers and internal auditors from various government agencies. The findings indicate that the proper application of public sector accounting significantly contributes to improving institutional performance in detecting and preventing fraud. Key determinants of fraud prevention effectiveness include financial report transparency, internal supervision, and compliance with government accounting standards. Therefore, this study highlights the importance of implementing public sector accounting principles as a fundamental instrument in establishing clean governance and preventing corrupt practices.
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 Abdul Habib Sitompul Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri 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 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 Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Faried, Annisa Ilmi Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Panjaitan, Gloria Popy Wulandari Radiyah, Fitra Tur Rahayu, Novita Tri Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sari Lubis, Nurmala Sari, Maya Macia 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 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 Wahyu, Ahmad Braja Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran