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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisa Sistem Informasi Akuntansi Penyaluran Dana Program Keluarga Harapan dalam Upaya Meningkatkan Akuntabilitas (Studi Pelaksana pada Program Keluarga Harapan Kecamatan Tapian Dolok) Nurhasanah, Nurhasanah; Arief, Muhammad; Novietta, Liza
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11564

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi terhadap penyaluran dana Program Keluarga Harapan (PKH) di Kecamatan Tapian Dolok dan mengevaluasi upaya peningkatan akuntabilitas denganmenggunakan aplikasi DTKS (Data Terpadu Kesejahteraan Sosial), SIKS-NG (Sistem Informasi Kesejahteraan Sosial-Next Generation) dan aplikasi e-SDM PKH. Metodologi penelitian menggunakan metode penelitian kualitatif yang melibatkan 2 Pendamping PKH, 1 orang Pegawai Kecamatan, dan 100 Keluarga Penerima Manfaat (KPM) melalui wawancara mendalam, dokumentasi, dan observasi langsung selama proses penyaluran dana. Hasil penelitian menunjukkan bahwa penggunaan aplikasi DTKS, SIKS-NG dan aplikasi e-SDM PKH membantu para Pendamping PKH untuk mengontrol penyaluran dana PKH. Namun aplikasi SIKS-NG memiliki kekurangan yang hanya dapat diakses oleh Pendamping PKH, sehingga pihak lain tidak dapat mengakses aplikasi tersebut. Namun, penyaluran dana kepada keluarga penerima manfaat menurut subkategori PKH hampir tepat sasaran.
Analisis Sistem Akuntansi Penerimaan dan Pengelolaan Dana Pada PT Bank Sumut Nurasiyah, Nurasiyah; Ika, Desi; Novietta, Liza
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11648

Abstract

Tujuan penelitian ini adalah untuk mengetahui Akuntansi Penerimaan dan Pengelolaan Dana pada PT Bank Sumatera Utara (Bank SUMUT). Jenis penelitian menggunakan penelitian kualitatif, karena lebih menekankan pada proses yang diambil dari fenomena yang ada kemudian ditarik kesimpulan. Adapun objek dalam penelitian yaitu sumber data yang berasal dari informan atau seseorang, Informan adalah orang yang pertama dihubungi untuk kemudian selanjutnya dikonfirmasikan pendapatnya yaitu pihak-pihak terkait yang melakukan kebijakan akuntansi perbankan. Data dalam penelitian ini adalah proses dalam penerimaan dan pengelolaan dana nasabah oleh Bank SUMUT. Adapun sumber data penelitian ini yaitu informan yang diwakili oleh personal bank dengan wawancara terstruktur. Metode analisis data dalam penelitian ini menggunakan teknik análisis interaktif. Berdasarkan analisis data dapat disimpulkan bahwa:(1) Akuntansi penerimaan dana oleh Bank SUMUT menggunakan sistem akuntansi berbasis akrual. Dimana dana yang dihimpun dari masyarakat yang dapat diterima di Bank SUMUT, antara lain tabungan dalam bentuk layanan tabungan dan layanan deposito, dan giro untuk perpanjangan masa tabungan per periodenya, (2) Akuntansi pengelolaan dana oleh Bank SUMUT, untuk pengelolaan dana Bank SUMUT yaitu utamanya sebagai penyalur kredit kepada masyarakat. Kredit yang dapat dilayani berupa kredit investasi, kredit modal kerja, kredit profesi dan kredit lainnya.
Pengaruh Profitabilitas, Solvabilitas, dan Umur Perusahaan terhadap Audit Delay dengan Ukuran Perusahaan sebagai Pemoderasi Al-azhary, Intania Putri; M Karya Satya Azhar; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1421

Abstract

This study aims to determine the effect of profitability, solvency, and company age on audit delay with company size as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with purposive sampling technique so that a research sample of 26 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period was obtained. This type of research uses associative research with a quantitative approach and uses secondary data. The data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that profitability has a negative effect on audit delay, while solvency and company age have no effect on audit delay. The MRA test results show that company size is unable to moderate the effect of profitability, solvency, and company age on audit delay.
FIRM VALUE DETERMINANTS OF MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Novietta, Liza; Nurmadi, Ruswan
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3921

Abstract

The purpose of this research aimed to analyzed the effect of Profitability and Firm Size on Firm Value with Capital Structure as intervening variable. This research used secondary data, that were financial reports from manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was path analysis. Based on the results of this research showed that Profitability had significant effect to Capital Structure, Firm Size had significant effect to Capital Structure, Profitability had significant effect to Firm Value, Firm Size had significant effect to Firm Value, Capital Structure had significant effect to Firm Value, Capital Structure was able to mediate the relationship between Profitability on Firm Value, and Capital Structure was able to mediate the relationship between Firm Size on Firm Value in manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019.
The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4061

Abstract

The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can strengthen the influence of the Profitability (ROA) and Liquidity (CR) variables on the Firm Value (PBV) variable. Profitability (ROA) had a significant effect on Firm Value (PBV), Liquidity (CR) had a significant effect on Firm Value (PBV), Moderation 1 (DPR) could moderate the effect of Profitability (ROA) on Firm Value (PBV) and Moderation 2 (DPR) cannot moderate the effect of Liquidity (CR) on Firm Value (PBV).
ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES: EFFECTIVE OR NOT? Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1020

Abstract

Micro, Small and Medium Enterprises (MSMEs) in economies around the world are very large. It's easy to start a business because the capital needed is not as big as if you are doing a big business, making the number of micro, small and medium entrepreneurs increase every year. Micro, small and medium entrepreneurs have proven their ability to survive in the midst of a financial crisis. Still, there are fundamental problems faced, namely how can the business survive, develop or even excel in competition? Meanwhile, one of the requirements of a capital borrower such as banking is that the business must have financial reports in accordance with financial accounting standards set by regulators. This study uses a literature review to see whether the Financial Accounting Standards for Micro, Small and Medium Enterprises are effective enough based on existing phenomena.
PENGARUH STRUKTUR ASET DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI sipa, Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.518

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aset dan Risiko Bisnis terhadap Struktur Modal dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini merupakan jenis penelitian asosiatif kausal dengan metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 66. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis (MRA) Hasil penelitian ini menunjukkan bahwa struktur aset berpengaruh terhadap struktur modal tetapi risiko bisnis tidak berpengaruh terhadap struktur modal. Profitabilitas tidak dapat memoderasi pengaruh struktur aset dan risiko bisnis terhadap struktur modal
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Risiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1560

Abstract

This study aims to analyze the effect of Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure, with Profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The type of research conducted is quantitative with a causal associative approach. The study population includes all manufacturing companies listed on the IDX during that period. Sampling was carried out using the purposive sampling method, resulting in 66 companies observed for five consecutive years, so that the total sample obtained was 330. The analysis methods applied in this study include Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis, and Moderated Regression Analysis (MRA). The results of the study indicate that Sales Growthand Asset Structure have a significant effect on Capital Structure, while Business Risk and Company Size do not affect Capital Structure. In addition, Profitability cannot moderate the relationship between Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure.
PENGARUH LIKUIDITAS, STRUKTUR ASET, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Aniza R. Lubis; Ruswan Nurmadi; Liza Novietta
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.33707

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, struktur aset, dan kepemilikan manajerial terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode penelitian yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 82 perusahaan yang terdiri dari 25 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis SPSS 26. Hasil penelitian ini menunjukkan bahwa likuiditas dan struktur aset berpengaruh signifikan terhadap struktur modal, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap struktur modal. Ukuran perusahaan mampu memoderasi pengaruh likuiditas dan kepemilikan manajerial, tetapi ukuran perusahaan tidak mampu memoderasi pengaruh struktur aset terhadap struktur modal.
Pengaruh Struktur Modal terhadap Kinerja Keuangan Perusahaan pada Grup Indofood Periode 2020-2024 Rachmad Dharmawan; Liza Novietta
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2624

Abstract

This research was conducted to determine how the capital structure affects the company's financial performance during the period 2020 to 2024. In this case, the capital structure is evaluated through two main indicators, namely the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). Meanwhile, financial performance is evaluated based on two important measures: Return on Assets (ROA) and Return on Equity (ROE). The approach used in this research is quantitative with a combination of descriptive and verification analysis. The data source comes from the annual financial reports of six Indofood subsidiaries listed on the Indonesia Stock Exchange. To test the relationship between variables, multiple linear regression evaluation is used which is equipped with a classical assumption test to ensure the validity of the model used. From the evaluation results, it was found that the capital structure has a significant impact on financial performance, both when tested as a whole and per indicator. DER shows a positive relationship with ROE, which means that the greater the debt to equity ratio, the higher the potential profit obtained by shareholders. Conversely, DAR turns out to have a negative relationship with ROA. This shows that the greater the proportion of debt to total assets, the company's efficiency in generating profits tends to decrease. The conclusion of this finding highlights the importance of the right capital structure management strategy. Companies need to maintain a balance between the use of debt and equity in order to increase profitability without reducing overall operational efficiency.
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Aniza R. Lubis Annisa Fadhillah Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Kersna Minan Listiorini M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rachmad Dharmawan Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Tommy Tommy Yani Suryani