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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 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) 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 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
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 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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Application of Human Resources Accounting in the International World (Period 2019 to 2022) Radiyah, Fitra Tur; Maisyarah, Renny; Purba, Rahima Br
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8550

Abstract

Qualitative research does not test hypotheses; rather, the goal is to describe current phenomena or historical conditions or to gain a deeper understanding of variables. Secondary data is the type of data used in this research. To conduct this research, the author first collected and analyzed data from various sources, including literature reviews, journals, textbooks, the internet, and other relevant sources. The qualitative descriptive method, which involves collecting, organizing, and summarizing data to produce a clear picture of how human resource accounting is applied internationally, is the analytical technique used by the author in this research.
The Effect of CAR, NPL, and ROA on the Share Price of Infobank15 Index Banking Companies Listed on the IDX for the Period 2020 – 2024 Elvidasari Sijabat; Suci Azzahra; Renny Maisyarah
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.356

Abstract

This research was conducted on the Infobank15 index banks listed on the IDX with the research objective to determine the effect of CAR, NPL and ROA ratios on banking stock prices on the IDX. The type of data used is secondary data and the data source used is the company's financial statements related to financial ratios. Data collection techniques using literature study and documentation. The data analysis technique is multiple linear regression, classical assumption test, and hypothesis testing. The results showed that the CAR and ROA ratios partially had a positive and significant effect on the share price of the infobank15 index banks listed on the IDX, while the NPL ratio partially had no significant effect on the share price of the infobank15 index banks listed on the IDX. There is a sufficient correlation between CAR, NPL, and ROA with the stock price of banking companies, and banking stock prices can be explained by the CAR, NPL, and ROA ratios of 31.8% and the remaining 68.2% can be explained by other variables not studied.
The Influence of Financial Transparency and Effectiveness of Internal Supervision on Audit Quality Linda Asriani; Renny Maisyarah
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.3073

Abstract

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.
ANALISIS TAX AVOIDANCE PADA EMITEN KONSTRUKSI: STUDI EMPIRIS DI BURSA EFEK INDONESIA Santi, Santi; Maisyarah, Renny; Br Purba, Rahima
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2197

Abstract

Tax avoidance is a legal tax management strategy carried out in accordance with taxation regulations, yet it often raises a dilemma because, while permitted, such practices are generally discouraged by tax authorities due to their impact on state revenue. The phenomenon of tax avoidance in Indonesia continues to rise, particularly in the construction industry sector, which is characterized by long-term projects and complex financing structures. These unique characteristics make the sector especially vulnerable to aggressive tax planning strategies. This study aims to analyze the influence of firm size, profitability, leverage, and institutional ownership on tax avoidance practices among construction companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Utilizing a quantitative approach, this research is based on secondary data drawn from annual reports and audited financial statements. The sample consists of 17 companies selected through purposive sampling, and the data were analyzed using multiple linear regression models with SPSS version 24. The empirical results show that firm size has a positive and significant effect on tax avoidance, suggesting that larger firms possess more resources and capacity to engage in sophisticated tax planning. While, profitability, leverage, and institutional ownership did not show significant effects, implying that these factors are not decisive in determining the tax avoidance behavior of companies in this sector. These findings are important both theoretically and practically. Based on Agency Theory where managers of larger firms may exploit available mechanisms to reduce tax burdens—while also challenging the expectations of signaling theory, particularly regarding the role of profitability. From a practical perspective, the study highlights the need for tax authorities to focus enforcement and monitoring efforts on large-scale firms, as they demonstrate a higher propensity for engaging in tax avoidance. Additionally, the findings call for a reassessment of existing regulatory frameworks and supervisory mechanisms in order to improve compliance without discouraging legitimate tax planning activities.
Literature Review: Risk-Based Audit Approach in Operational Auditing in Indonesian Islamic Banking Companies Maisyarah, Renny; Syari, Meilya Evita
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15079

Abstract

This research is a literature review that discusses the risk-based audit approach in operational audits in Islamic banking institutions in Indonesia. This audit approach emphasizes the identification, assessment, and management of risks as the basis for planning and executing audits, with the aim of improving the effectiveness and efficiency of operational supervision. Through an analysis of relevant academic literature, regulations, and industry practices, this study examines how risk-based auditing approaches are applied in Indonesia's Islamic banking sector, as well as the challenges and opportunities faced in its implementation. The results of the review show that although this approach has great potential in improving audit quality and compliance with sharia principles, its implementation still faces obstacles in the form of limited auditor resources, understanding of sharia risk management, and information system infrastructure. This study provides important insights for auditors, regulators, and management of Islamic banks in strengthening governance and internal controls through the implementation of effective risk-based audits.
The Effect of Customer Satisfaction on Financial Performance with Digital Service Systems as a Moderating Variable at PerumdaTirtanadi Popy Wulandari; Renny Maisyarah; Rahima Br. Purba
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.908

Abstract

This research explores the influence of customer satisfaction on the financial performance of Perumda Tirtanadi, with a particular focus on the digital service system as a moderating factor. The study is driven by the growing urgency for digital innovation in public service sectors, particularly in the wake of the COVID-19 pandemic, which significantly altered customer engagement patterns. A quantitative method is adopted, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 software to process the collected data. The analysis demonstrates that both customer satisfaction and digital services have independent and significant positive effects on financial outcomes. However, the interaction between these two variables does not show a statistically significant moderating effect. These findings underline the value of digital infrastructure as a strategic internal resource that supports financial growth. Nevertheless, the minimal moderating impact suggests that a portion of customers either lack access or sufficient skills to effectively utilize the available digital platforms. This study adds to the current body of knowledge by examining the interplay between digital transformation and customer satisfaction in shaping financial performance, framed through the Resource-Based View (RBV) theory. The research suggests that improving digital literacy and promoting better adoption of digital tools among customers is essential to fully capitalize on the benefits of technological advancement. Furthermore, it highlights the need for continuous training and support to ensure that all customers can engage with digital services effectively, thereby enhancing overall satisfaction and financial performance. By addressing these gaps, organizations can foster a more inclusive digital environment that benefits both the customers and the service providers.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PT. ANGKASA PURA AVIASI Octaviana , Rahelsa; Maisyarah, Renny
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6672

Abstract

PT Angkasa Pura II established a subsidiary, PT Angkasa Pura Aviasi, with a focus on managing strategic partnerships at Kualanamu International Airport. PT Angkasa Pura Aviasi is a state-owned enterprise engaged in airport management and airport services. PT Angkasa Pura Aviasi was established based on notarial deed no. 7 dated November 7, 2018, in Tangerang, Banten. The head office of PT Angkasa Pura Aviasi is domiciled in Kualanamu, Deli Serdang, North Sumatra. PT Angkasa Pura Aviasi is a joint venture between PT Angkasa Pura II (Persero) and GMR Airports Consortium. In 2021, the financial information system at PT. Angkasa Pura Aviasi currently uses the Mekari journal application. The use of this system is still relatively new and simple, so it becomes an obstacle in financial recording due to the need to adapt to the new system.
The Influence of Financial Behavior and Operational Efficiency on Financial Performance with Financial Performance as a Moderating Variable at PERUMDA Air Minum Lae Nchiho Dairi Isbet Yani; M. Irsan Nasution; Renny Maisyarah
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i4.965

Abstract

The Regional Drinking Water Company (Perusahaan Daerah Air Minum/PDAM) Lae Nciho, Dairi Regency, faces significant challenges related to the low level of financial literacy and financial behavior of its human resources, which negatively affect financial performance, particularly the Return on Equity (ROE) indicator. A lack of understanding and discipline in internal financial management has led to waste and operational inefficiency. This phenomenon highlights the importance of improving financial literacy and financial behavior as a strategic effort to enhance the company’s efficiency and profitability. The purpose of this study is to examine and analyze the influence of human resources’ financial behavior and operational efficiency on financial performance, with financial literacy serving as a moderating variable. This research applies a quantitative descriptive approach, using data analysis with the SEM PLS 3.0 method. The study involved a total population and sample of 70 employees of the Regional Drinking Water Company (Perumda Air Minum) Lae Nciho in Dairi Regency, particularly those working in finance and operations divisions, selected through purposive sampling techniques. The findings reveal that, partially, the variables of human resources’ financial behavior and operational efficiency significantly influence financial performance and affect financial literacy. Moreover, financial literacy significantly influences financial performance. However, simultaneously, financial behavior and operational efficiency do not significantly affect financial performance when moderated by financial literacy.
The Influence of System Knowledge, Coworker Support, and System Usage Frequency on the Effectiveness of Computerized Financial Reporting with Trust in the System as a Moderating Variable Tengku Sheila Chairunisa; Renny Maisyarah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.121

Abstract

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.
Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024 Hidayat, Rizki; Maisyarah, Renny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1056

Abstract

Cryptocurrency has a much higher level of risk and volatility compared to traditional investment instruments such as stocks, thus requiring a deeper understanding of the characteristic differences between the two. This research analyzes the risk profile and return on investment of cryptocurrency compared to stock indices in Indonesia during the 2022–2024 period. This research seeks to examine the characteristic differences between cryptocurrency and traditional stock investments. Using purposive sampling techniques, this research involves five types of cryptocurrency (Bitcoin, Ethereum, Tether, Binance, Ripple) and five stock indices (IHSG, MBX, LQ45, Kompas 100, Bisnis-27) with monthly data totaling 350 observations. The methodology used includes the Shapiro-Wilk normality test for data distribution, followed by the non-parametric Mann-Whitney U test for return and risk variables that are not normally distributed, and the Independent Sample t-test for the Value at Risk (VaR) variable that is normally distributed. The findings shed light that although there is no significant difference in the rate of return between cryptocurrency and stock indices (p = 0.494), cryptocurrency has a much higher level of risk based on standard deviation (p = 0.000) and Historical VaR 95% (p = 0.028). The average VaR of cryptocurrency reaches 23.17%, while stock indices only 6.10%, indicating a potential maximum loss nearly four times greater under worst market conditions. These findings confirm that cryptocurrency is a high-risk asset that demands more careful risk management strategies, and provides important implications for investors and policymakers in designing regulations and investment portfolios that are adaptive to digital market dynamics.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan 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 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 Fildzah Shabrina Fitriana, Yunita Gracia Lavenia Tampubolon Gulo, Yurniwati Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Linda Asriani Liza Seftina Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya 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 Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Putra, Irwansyah Putri Telaumbanua 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 Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Santi Santi Sarah Ismail Sari Lubis, Nurmala Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M 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 Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong