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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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The Effect of Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Financial Growth Ratio Region Towards Financial Performance Medan City Government and Tebing Tinggi City Ismayani; Nasution, M. Irsan; Maisyarah, Renny
International Journal of Integrative Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i11.12572

Abstract

The Regional Revenue and Expenditure Budget (APBD) is a key policy tool used by local governments to support operational activities and regional development. The ability to manage the APBD reflects the local government's capacity to meet the financing needs. This study aims to analyze the partial and simultaneous effects of regional financial performance, effectiveness ratio, efficiency ratio, harmony ratio, and growth ratio on the level of regional independence in the City Government of Medan and Tebing Tinggi. The research adopts a descriptive quantitative approach with testing through multiple linear regression analysis, utilizing secondary data obtained from the official website www.djpk.kemenkeu.go.id. The findings show that, in a partial analysis, the effectiveness ratio (X1), efficiency ratio (X2), harmony ratio (X3), and growth ratio (X4) have a significant impact on the regional financial performance, with each having a significance value of 0.00 (< 0.05). However, when analyzed simultaneously, these four variables do not significantly influence the regional independence ratio. This study, conducted over the period from 2019 to 2023 with a 95.5% confidence level, is expected to serve as a reference for local governments to enhance the effectiveness and efficiency of financial management in the future
METODE TAX AVOIDANCE UNTUK PENGARUH KONSERVATISME PENDIDIKAN KEISLAMAN DI BURSA EFEK INDONESIA (BEI) Maisyarah, Renny
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4272

Abstract

Penelitian ini bertujuan guna mengenali pengaruh konservatisme pendidikan keislaman, komite audit, dewan komisaris independen, kepemilikan institusional dan ukuran perusahaan berpengaruh terhadap penghindaran pajak (tax avoidance) pada industri Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Penghindaran pajak (tax avoidance) ialah variabel dependen dalam riset ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain konservatisme akuntansi, komite audit serta dewan komisaris independen. Informasi yang digunakan diperoleh dari laporan keuangan serta annual report yang diterbitkan lewat web www.idnfinancials.com. Analisis informasi yang digunakan dalam riset ini ialah metode asosiatif. Metode pengambilan ilustrasi yang digunakan merupakan puposive sampling dengan total sampel sebanyak 5 perusahaan serta informasi dari tahun 2016- 2020. Hasil dari riset ini menunjukan kalau komite audit mempengaruhi signifikan positif terhadap peghindaran pajak (tax avoidance), sebaliknya konservatisme akuntansi mempengaruhi signifikan negatif serta dewan komisaris independen tidak mempengaruhi signifikan positif terhadap penghindaran pajak
The Influence Of Training, Knowledge Code Ethics, And Experience Audit Opinion Results At BPKP North Sumatra Renny Maisyarah
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This research aims to determine the effect of training on the results of audit opinions at the Representative BPKP of North Sumatra Province, the influence of knowledge of the code of ethics on the results of audit opinions at the Representative BPKP of North Sumatra Province, and the influence of experience on the results of audit opinions at the Representative BPKP of North Sumatra Province. The results of the research are that partial training (X₁) is proven to have a significant influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted, this shows that the auditor will give a good opinion because of the training that was attended. Knowledge of the code of ethics (X₂) is proven to have a positive influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted. This shows that if an auditor implements the code of ethics, the resulting opinion will be relevant. Experience (X₃) is proven to have a positive influence on the results of the audit opinion (Y), meaning that the hypothesis is accepted. Auditors need to improve training, code of ethics and experience so that the audit opinion results presented can be more trusted by the public.
Regulatory Policy for Village Cooperatives: The KDKMP Model in Regional Development Planning Faried, Annisa Ilmi; Maisyarah, Renny; Sari, Maya Macia; Fitriana, Yunita
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.60

Abstract

The establishment of Village/Sub-District Red and White Cooperatives (Koperasi Desa/Kelurahan Merah Putih/KDKMP) represents a transformative policy initiative in Indonesia's regional development framework (Thabit & Mora, 2023; Jamaluddin et al., 2023). This study examines the regulatory and institutional architecture governing KDKMP implementation and its implications for optimizing regional development planning across Indonesian districts. Utilizing a mixed-methods approach combining policy analysis, institutional assessment, and stakeholder consultations conducted from January to August 2025, this research evaluates the governance structures, funding mechanisms, and operational frameworks established under Law No. 3 of 2024 and Ministry of Finance Regulation No. 49 of 2025 (McNaught, 2024). The findings reveal that effective KDKMP implementation requires multi-stakeholder collaborative governance, strategic alignment with national development priorities including Asta Cita and SDGs, and capacity-building mechanisms for cooperative managers (Douglas & Ansell, 2023; Rodríguez-Pose et al., 2024). Analysis of 8,494 cooperatives established in East Java Province demonstrates that systematic regulatory frameworks correlate with accelerated economic empowerment, enhanced agricultural value chains, and improved financial inclusion in rural communities (Mohammadi et al., 2024). However, challenges persist including institutional capacity gaps, funding access limitations, and coordination inefficiencies between government levels. The study contributes a comprehensive regulatory framework model that integrates policy coherence, institutional strengthening, and participatory planning mechanisms to optimize KDKMP's role in regional development. These findings offer practical guidance for policymakers and development practitioners implementing cooperative-based development strategies in emerging economies.
The Role of Business Advisors and Project Management Offices in Strengthening Public Sector Accounting Systems in the KDKMP Program Ayu Kurnia Sari; Renny Maisyarah; Aulia; Siti Arifah
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.75

Abstract

The Business Advisor serves as a strategic partner, guiding financial management, planning, and human resource capacity building. The Project Management Office (PMO) ensures program implementation proceeds according to plan through monitoring, evaluation, and risk mitigation. However, the practical implementation of the Business Advisor and PMO roles often faces challenges. Key obstacles include limited understanding of public sector accounting standards among village officials, a lack of coordination in program implementation, and a lack of evaluation instruments capable of assessing the effectiveness of public sector accounting implementation in the field. The result is that the Business Advisor (BA) plays a crucial role in strengthening the public sector accounting system through technical assistance, needs analysis, and recommendations tailored to the context of regional bureaucracy. The BA helps ensure that the implementation of the Government Accounting System (SAP) and financial management mechanisms are standardized, accurate, and accountable.  The Project Management Office (PMO) plays a strategic role in coordinating all stages of the KDKMP Program, from planning, control, monitoring, and evaluation. The PMO ensures that all activities related to strengthening the accounting system are on schedule, integrated, and meet quality standards.
Tax Analysis Of Restaurants (PBJT) On Food And Beverages In Medan City In 2024 Fanny Trisyah Dwi Putri; Natasya Panggabean; Vanisya Aprilia Sidauruk; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9688

Abstract

This study aims to analyze the implementation of the Specific Goods and Services Tax (PBJT) for food and beverages or restaurant tax in Medan City after the enactment of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments. The study was conducted using a descriptive qualitative approach with document study and field observation methods. The results of the study show that the PBJT rate of 10% is in accordance with the provisions, but its implementation is still hampered by low compliance in reporting turnover and limited digital monitoring. The recommendations given are to increase the installation of digital transaction recording devices (tapping boxes), conduct tax socialization, and impose stricter sanctions.
The Role of the Government Internal Supervisory Apparatus (APIP) in Improving the Quality of Local Government Financial Reports (a Case Study of the Tebing Tinggi City Inspectorate) Fajarwati, Meilisa; Maisyarah, Renny
Action Research Literate Vol. 10 No. 1 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i1.3081

Abstract

This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in improving the quality of local government financial reports at the Tebing Tinggi City Inspectorate. This type of research uses a qualitative approach with a case study method. This research informant numbered 7 people consisting of one structural official (Assistant Inspector of Government Affairs I), one middle auditor, one junior auditor, and four first auditors. Data collection techniques used in this study were interviews, observations, and documentation studies. The results of the study indicate that APIP plays an important role in improving the quality of financial reports through the implementation of financial report reviews, the implementation of the government internal control system (SPIP), and follow-up on audit recommendations. The increased role of APIP contributed to the acquisition of an unqualified opinion from the Supreme Audit Agency (BPK) consecutively for the past 7 years.
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) Chairunisa, Tengku Sheila; Maisyarah, Renny; Nasution, M. Irsan
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.v5i4.529

Abstract

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.
Strengthening Governance of Merah Putih Village/Urban Cooperatives (KDKMP) through Structured Lecturing and Basic Institutional Training Sebayang, Saimara A M; Maisyarah, Renny; Faried, Annisa Ilmi; Lubis, Aditya Nugraha
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.83

Abstract

This community service program aims to strengthen the governance of the Merah Putih Village/Urban Cooperatives (KDKMP) through structured lecturing and basic institutional training. The initiative responds to common challenges faced by Indonesian cooperatives, including weak managerial capacity, insufficient understanding of institutional roles, and low internal oversight. Conducted via Zoom in September 2025 and involving 182 participants across North Sumatra, the program utilized structured lecturing, interactive discussions, and simple simulations to convey cooperative governance principles. The results reveal significant improvement in participants’ comprehension of cooperative principles, institutional roles, accountability, and transparency. Furthermore, the program successfully facilitated the establishment of a communication network among KDKMP units, enabling the sharing of insights and best practices. This initiative aligns with the mandate of Presidential Instruction No. 9/2025 on the revitalization of KDKMP and reaffirms the strategic role of higher education institutions in enhancing cooperative governance through structured knowledge transfer.
Production Cost Analysis as a Control Tool at PT Perkebunan Nusantara IV Medan Afifah Syahril; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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

Abstract

This paper aims to analyze production costs as a tool for cost control at PT Perkebunan Nusantara IV Medan. Effective cost control is essential to ensure the efficiency and profitability of the company, par-ticularly in the plantation sector, where production costs significantly affect overall financial performance. The research method used is a descriptive analysis with a quantitative approach, focusing on data related to material costs, labor costs, and factory overhead costs. The results indicate that the company's production costs have not been optimally controlled, especially in the areas of indirect labor and maintenance expenses. Variance analysis between the standard costs and actual costs revealed significant deviations, which suggest inefficiencies in the production process. The study concludes that accurate and continuous analysis of pro-duction costs is a critical component for enhancing cost efficiency. It also recommends that management improve planning and cost monitoring mechanisms to support better decision-making and operational per-formance.
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