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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

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The Influence of International Auditing Standards on the Performance of Government Auditors in Indonesia Pani Gunawan Pratama; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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This study aims to determine the effect of independence, professionalism, and professional ethics of auditors on the performance of auditors in public accounting firms in South Surabaya. The sampling method in this study used purposive sampling method, and data collection techniques used survey methods by distributing questionnaires to the public accounting firm in Surabaya, with a total of 100 questionnaires and 40 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the independence, professionalism, and professional ethics of auditors have a positive effect on the performance of auditors. Auditors need to develop their knowledge on an ongoing basis by implementing formal education programs and professional training related to the duties of auditors, and an increase in auditor performance is also absolutely necessary because considering that professional accounting services are increasingly needed. This shows that the higher the level of independence, professionalism, and professional ethics of auditors, the higher the performance of auditors in public accounting firms in Surabaya

Analysis of Fixed Asset Accounting Treatment at PT. Wismilak Inti Makmur Tbk Zul Sahyani Limbong; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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This study aims to analyze the accounting treatment of fixed assets at PT Wismilak Inti Makmur Tbk in accordance with the applicable financial accounting standards in Indonesia, particularly PSAK No. 16 concerning Fixed Assets. Fixed assets play a crucial role in supporting the company’s operational activities, and their proper recognition, measurement, depreciation, and disclosure are essential for presenting fair and transparent financial reports. The research method used is a qualitative descriptive approach by examining the company’s financial statements, accounting policies, and related documentation. The study evaluates whether the company’s practices in acquisition, capitalization, depreciation methods, asset valuation, and disposal are consistent with the standards. The results indicate that PT Wismilak Inti Makmur Tbk has generally complied with PSAK No. 16 in the recognition and depreciation of its fixed assets. However, some aspects related to the reassessment of residual value and useful life estimation still require more regular review and documentation to enhance accuracy and transparency. Overall, the company's accounting treatment of fixed assets supports the reliability and comparability of its financial reporting.

THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND SERVICE QUALITY ON GOOD UNIVERSITY GOVERNANCE, MODERATED BY ORGANIZATION CULTURE Novi Faurini; Nasution, M. Irsan; Maisyarah, Renny
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

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

ANALISIS DETERMINAN FAKTOR SISA HASIL USAHA PADA KOPERASI DI KOTA TEBING TINGGI Situmorang, Daniel; Purba, Rahima Br.; Maisyarah, Renny Maisyarah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.603

The aim of this research is to determine the influence of own capital, outside capital and business volume partially and simultaneously on the remaining business results in cooperatives in Tebing Tinggi City from 2018-2022. The research method used is quantitative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing, own capital has a significant effect on the remaining business results in Cooperatives in Tebing Tinggi City for the 2018-2022 period, external capital has a significant effect on the remaining business results of Cooperatives in Tebing Tinggi City for the 2018-2022 period, business volume has an effect significant impact on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period. Simultaneously, own capital, outside capital and business volume have a significant effect on the remaining business results of cooperatives in Tebing Tinggi City for the 2018-2022 period.

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.

ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: (Studi pada Perusahaan Pembiayaan/Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Putra, Irwansyah; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.605

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.

PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KEPUASAN MAHASISWA DENGAN EXCELLENT SERVICE SEBAGAI VARIABEL MODERASI: (Studi Kasus Mahasiswa Institut Teknologi dan Bisnis Indonesia) Sari, Tri Dessy Ratna; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.606

The objective of this research is to examine the impact of the implementation of effective university governance on student satisfaction and excellent service, with a focus on how excellent service moderates the relationship between university governance and student satisfaction at the Indonesian Institute of Technology and Business. This study utilized primary data and targeted a population of 2,501 students from the Indonesian Institute of Technology and Business between 2020-2023. Purposive sampling was employed, resulting in a sample size of 100 students. The analysis involved simple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The findings of this study demonstrate that good university governance has a positive and significant impact on student satisfaction, while excellent service does not enhance the influence of good university governance on student satisfaction. These findings have implications for university administrators and policymakers, as they emphasize the significance of implementing and maintaining effective governance practices to improve student satisfaction. Further research could explore other factors that may moderate the relationship between university governance and student satisfaction, providing a more comprehensive understanding of this relationship.

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS PADA SDS ADVENT 6 MEDAN Simamora, Amoy Dameria; Maisyarah, Renny; Tripriyono, Agus
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.624

The purpose of this research is to delve into the practices related to the implementation of accountability and transparency principles in the management of school operational assistance (BOS). The independent variables used in this study include key aspects of accountability, including financial reporting, fund utilization, school accountability in managing BOS funds, as well as transparency, which includes the extent to which information is open to parents or school supervisory bodies, and school characteristics. Meanwhile, the two dependent variables considered are the efficiency of BOS fund utilization and the school's ability to comply with guidelines and regulations in the management of BOS funds. This research uses a qualitative descriptive analysis approach, relying on qualitative data obtained from interviews and financial report analysis. The data used in this study are secondary in nature, including information from various sources related to the management of BOS funds in various schools. Through this approach, the research aims to delve deeper into the practices related to accountability and transparency in the management of BOS funds, and to provide a more comprehensive understanding of how these principles are applied in practical contexts.

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

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.

PENGARUH KOMPETENSI SDM PEMERINTAH, PENERAPAN STANDAR AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Davis Pratama Malau; Renny Maisyarah
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1119

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh kompetensi SDM pemerintah, penerapan sistem akuntansi dan sistem informasi akuntansi terhadap kualitas laporan keuangan daerah. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Binjai. Penelitian ini menggunakan jenis penelitian asosiatif bersifat kuantitatif. Teknik analisis data yang digunakan yaitu uji kualitas data, uji asumsi klasik, uji regresi linier berganda, uji hipotesis dan uji koefisien determinasi (Adjusted R Square). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 40 pegawai. Hasil penelitian ini menunjukan bahwa kompetensi SDM pemerintah berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah. Penerapan sistem akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah. Sedangkan secara bersama-sama kompetensi SDM pemerintah, penerapan sistem akuntansi dan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan daerah.. Hal tersebut dapat dilihat pada hasil koefesien determinasi (Adjusted R Square) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 64,4%. Sedangkan sisanya 35,6% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi.

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

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