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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Contemporary Accounting Majalah Ilmiah Warta Dharmawangsa JSAP : Journal Syariah and Accounting Public International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen PUBLIDIMAS
Liswanty, Ina
Unknown Affiliation
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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LITERATURE STUDY REVIEW: PROFIT MANAGEMENT IN CORPORATE GOVERNANCE Liswanty, Ina; Masyitah, Emi
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.6903

Abstract

Transparency and accountability mechanisms for disaster management funds: A case study Liswanty, Ina; Prabowo, Hendi Yogi
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art2

Abstract

This research was conducted to analyze the improvement in the transparency and accountability mechanism for the management of drought disaster relief funds in the cultural aspect. This research was conducted in the Yogyakarta Special Region Fast Response Foundation (ACT DIY) which is engaged in the management of disaster aid funds. The research method used was a qualitative method with primary data by interviews, and secondary data in the form of documents obtained through the official website of ACT, social media, and supporting documents directly requested from the source. The data analysis techniques employed were three stages of coding; initial coding, axial coding, and selective coding, and continued by constructing analytical maps, matrix coding queries, and framework matrices. In order to manage, integrate, test, and search for patterns and more detailed relationships, NVivo 11 software was employed for assistance. The results demonstrate that understanding community culture is a complementary value in improving the transparency and accountability of a foundation which can be a new strategy in improving transparency and accountability in similar foundations and especially the Yogyakarta Special Region's ACT. Similar research by extending community culture through different cultural theories can also be an opportunity for future research to improve transparency and accountability in managing disaster relief funds.
PENGARUH PENGALAMAN KERJA DAN PEMAHAMAN AKUNTASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA UMKM WILAYAH MEDAN DELI YANG TERDAFTAR DI DINAS KOPERASI) Aisyah, Siti; Habibie, Muhammad; Liswanty, Ina; Risal, Taufiq; Fadillah, Tri Dessy
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7345

Abstract

Laporan keuangan dengan Standar Akuntansi yang baik dapat mengontrol biaya operasional bisnis agar usaha dapat berkembang dan lebih lama. Kendala yang menghambat pada UMKM dalam penerapan akuntansi antara lain dilihat dari segi kemampuan yang meliputi latar belakang pengalaman yang kurang memadai, belum pernah mengikuti pelatihan akuntansi, dan kebutuhan akuntansi masih kurang memadai dari segi pengelolaan belum ada keutuhan terhadap penerapan akuntansi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pemahaman akuntansi dan pengalaman kerja terhadap kualitas laporan keuangan pada UMKM Wilayah Medan Deli. Penelitian ini menggunakan data primer dimana data dikumpulkan dengan menggunakan kuesioner. Penelitian ini dilakukan terhadap UMKM Wilayah Medan Deli yang terdaftar di Dinas Koperasi Tahun 2022 dengan populasi sebanyak 1825 UMKM Kota Medan dengan sampel sebanyak 70 responden. Hasil analisis menunjukkan bahwa pengalaman kerja berpengaruh terhadap kualitas laporan keuangan. Pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan.
Analisis Peran Audit Internal Dalam Mendeteksi dan Mencegah Kesalahan Operasional Pembiayaan (Studi Kasus Pada Bank Sumut Syariah KCP Hamparan Perak) Hutapea, Nandini Falensya; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the role of internal audit in addressing operational errors in the financing cycle at PT. Bank Sumut Syariah KCP Hamparan Perak. The research background is based on initial findings of administrative errors, such as incorrect input of contract dates, which indicate weaknesses in internal control. The study employs a qualitative approach through interviews, observations, and validation using source triangulation. The results show that the most frequent operational errors occur in administrative aspects, particularly data entry mistakes by Account Officers, which directly affect customer installment schedules and bank reporting. Internal audit plays a dual role as both a watchdog and a consultant as well as a catalyst for change. Through the application of risk-based auditing, recommendations, and follow-up actions, internal audit effectively contributes to preventing recurring errors and continuously strengthening the effectiveness of internal control.
Analisis Efektivitas Audit Kepatuhan Dalam Mitigasi Resiko Fraud di Era Digital (Studi Kasus Pada PT. Bank Sumut Syariah KCP Hamparan Perak) Putri, Laila Ramadani; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research identified key issues through preliminary compliance audit findings, highlighting significant gaps between policy and practice. These findings underscore the critical role of compliance audits in identifying and addressing gaps in anti-fraud strategies. This research employed a qualitative approach with a case study design, focusing on PT. Bank Sumut Syariah KCP Hamparan Perak as a representative operational unit facing digitalization challenges and fraud risks. Data collection involved interviews with branch management and customer service, as well as document analysis. The analysis aimed to provide in-depth insights into how compliance audit procedures were adapted and implemented, the challenges faced by auditors and operational management, and the effectiveness of anti-fraud strategies in responding to audit findings. This research contributes to the literature on digital-era compliance auditing in Islamic banking and offers practical recommendations to strengthen fraud mitigation efforts.
Systematic Literature Review Intention to Use E-Wallet Liswanty, Ina; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.300

Abstract

The development of the world of technology today is marked by the emergence of several types of communication technology and electronic payment systems. This payment system has revolutionized transaction methods around the world. An electronic wallet or commonly referred to as an E-Wallet is a digital payment instrument through any type of electronic media such as a computer, laptop or cell phone. Due to the ease of using e-wallets in today's daily activities, the purpose of this research is to find out what are the factors that influence people's intention to use e-wallets to carry out all types of transactions in their lives obtained through the System Literature Review method. Literature was collected from 2017-2022 and identified from 131 articles on the Emerald Insign page after several elimination stages, there were 15 articles that met the criteria that had been made. This method is used to identify, review, evaluate and interpret some of the available research on the phenomenon of interest, as well as specific related research questions. The results of this study indicate that the most common factor influencing a person's intention to use an e-wallet is perceived usefulness with the TAM theoretical model.
The Effect of Profitability, Company Size, and Liquidity on Financial Performance of Healthcare Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023 Zulham, Afrianda; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Financial performance gives an overview of how well a firm is able to fulfill its obligations in terms of properly managing financial aspects by reflecting its financial state over a specific time period. Financial performance can be impacted by variables like liquidity, company size, and profitability. With a population of all health sector companies listed on the IDX, this study employs a quantitative methodology. Purposive sampling is used in the sample research approach, and 10 companies make up the sample size. With the aid of SPSS software version 27, data analysis was done using multiple linear regression and descriptive statistics. The study's findings suggest that: (1) Financial performance is positively and significantly impacted by profitability; (2) company size has no discernible impact on financial performance; (3) financial performance is significantly positively impacted by liquidity; and (4) the financial performance of health sector companies is significantly impacted favorably by profitability, company size, and liquidity all at once.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Agency Cost Terhadap Financial Distress Pada Perusahaan Sub Sektor Otomotif Periode 2020-2024 Setiawan, Aldi; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the effect of capital structure, company size, and agency costs on financial distress in companies in the automotive sub-sector during the 2020-2024 period. This study employed quantitative research. Secondary data sources were used. The population consisted of 10 companies, with a sample size of 50. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, hypothesis testing, and coefficient of determination tests. Based on the partial t-test results, it can be seen that capital structure does not significantly influence financial distress, with a calculated t-value of -1.174 < 2.012. Furthermore, company size does not have a positive and significant effect on financial distress, with a calculated t-value of -1.737 < 2.012. Agency costs do not have a positive and significant effect on financial distress, with a value of -1.737 < 2.012. Based on the simultaneous test, the calculated F value is 75.490 with a significance level of 0.000. If calculated F > F table, there is a significant influence between X1, X2, and X3 on Y.
Co-Authors Aldi Setiawan, Aldi Amilia, Nova Batubara, Rini Oktari Daifiria, Daifiria Fadillah, Tri Dessy Gultom, Matius Jonathan Habibie, Muhammad Halawa, Kristinus Hutapea, Nandini Falensya Iskandar Muda Kesuma, Sambas Ade Lazuli, Ivi Lubis, Citra Windy Marbun, Andre Walek Masyitah, Emi Muhammad Sadikin Nurul Izzah Lubis, Nurul Izzah Panggabean, Putri Giovani Pasaribu, Sri Wahyuni Pohan, Nadil Arzaq Prabowo, Hendi Yogi Priyanti, Utari Putri, Dini Ridha Dwiki Putri, Laila Ramadani Risal, Taufiq Rizki, Santi Siahaan , Angga Siti Aisyah Syamanta, Arbana Zulham, Afrianda