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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Vokasi Jurnal Riset Akuntansi Politala Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya LingPoet: Journal of Linguistics and Literary Research JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah Mahasiswa Hukum Jurnal Akuntansi, Keuangan dan Perpajakan JAT (Journal of Accounting and Tax) Boraspati Journal: Journal of Bilingualism, Organization, Research, Articles, Studies in Pedagogy, Anthropology, Theory and Indigenous Cultures. CSR International Journal
Syuhada, Putri
Politeknik Negeri Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FOMO, HERD BEHAVIOR, LOSS AVERSION, DAN FINANCIAL LITERACY TERHADAP INVESTMENT DECISION (STUDI EMPIRIS MAHASISWA TATA NIAGA POLITEKNIK NEGERI MEDAN) Putri Larassaty Asmara; Abdul Rahman Dalimunthe; Selfi Afriani Gultom; Ilham Hidayah Napitupulu; Putri Syuhada
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1385

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Fearo f Missing Out (FOMO), Herd Behavior, Loss Aversion, dan Financial Literacy terhadap keputusan investasi mahasiswa jurusan Tata Niaga di Politeknik Negeri Medan. Fenomena peningkatan jumlah investor muda, terutama dari kalangan generasi Z, menekankan urgensi pemahaman mengenai faktor psikologis dan kognitif yang memengaruhi perilaku investasi. Penelitian dilakukan dengan pendekatan kuantitatif melalui metode survei melalui kuesioner terstruktur yang dibagikan kepada 129 mahasiswa bidang tata niaga pada Politeknik Negeri Medan. Studi ini menggunakan model evaluasi pengukuran dan struktural dengan SmartPLS. Hasil penelitian mengindikasikan bahwa herd behavior, dan financial literacy secara signifikan memengaruhi keputusan investasi, sementara fear of missing out (FOMO) dan loss Aversion tidak memiliki kontribusi yang signifikan Penelitian ini menemukan bahwa keputusan investasi mahasiswa dipengaruhi tidak hanya oleh literasi keuangan, tetapi juga dipengaruhi aspek psikologis dan sosial. Sehingga, peningkatan literasi keuangan perlu dilakukan sekaligus memperkuat pemahaman mengenai bias perilaku, sehingga mahasiswa dapat menentukan keputusan investasi secara rasional dan bijak.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfha Heman Oscario Zebua; Jojor Lisbet Sibarani; Ilham Hidayah Napitupulu; Khanti Listya; Putri Syuhada
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1459

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur aktiva, dan profitabilitas terhadap struktur modal. Struktur modal merupakan proporsi antara tingkat liabilitas dan tingkat ekuitas yang dapat digunakan untuk membiayai operasional perusahaan. Struktur modal diukur dengan menggunakan DER, struktur aktiva diukur dengan menggunakan FAR, dan profitabilitas diukur dengan menggunakan ROA. Data penelitian diambil dari perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2021-2023, yang diseleksi dengan menggunakan metode purposive sampling, sehingga didapatkan 17 perusahaan dari total 47 perusahaan. Data dianalisis dengan menggunakan model regresi linear berganda dengan alat bantu SPSS 25. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan dan struktur aktiva tidak berpengaruh terhadap struktur modal, dan profitabilitas berpengaruh positif terhadap struktur modal
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Fatimah Azzahra; Eli Safrida; Anggiat Situngkir; Ilham Hidayah Napitupulu; Putri Syuhada
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
PKM Membangun Sistem Pengendalian Internal Keuangan Untuk Pabrik Roti Berbasis Rumah Tangga Melalui Pendampingan Akuntansi Dasar (Jl. Subur II Ujung Gg. Mandiri, Kota Medan, Sumatera Utara) Raya Hasibuan; Putri Syuhada; Anriza Witi Nasution; Nuraini Nuraini; Abdul Rahman
Jurnal Vokasi Vol 10, No 1 (2026): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i1.8239

Abstract

Usaha pabrik roti berbasis rumah tangga memiliki peran penting dalam mendukung perekonomian masyarakat, khususnya pada sektor usaha mikro dan kecil. Namun, sebagian besar pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan, seperti ketiadaan sistem pengendalian internal, lemahnya pencatatan transaksi, serta ketidaktahuan dalam menghitung harga pokok produksi dan laba secara tepat. Hasil observasi menunjukkan bahwa pencatatan masih dilakukan manual tanpa standar, biaya produksi tidak dihitung menyeluruh, dan sistem pengawasan kas belum memadai.Kegiatan pengabdian ini bertujuan meningkatkan kapasitas manajerial dan akuntansi pelaku usaha pabrik roti rumah tangga melalui penerapan akuntansi dasar berbasis sistem pengendalian internal sederhana yang sesuai dengan karakteristik usaha kecil. Tujuan khusus program meliputi: (1) meningkatkan pemahaman serta keterampilan pencatatan dan pengawasan keuangan yang sistematis; (2) membantu penyusunan laporan arus kas dan perhitungan harga pokok produksi sederhana; serta (3) mendukung peningkatan kapasitas produksi melalui bantuan peralatan seperti loyang, kompor pemanggang, dan troli roti.Program dilaksanakan selama tiga bulan melalui pendekatan partisipatif dengan tahapan survei awal, penyusunan sistem pengendalian internal, pelatihan akuntansi dasar, pendampingan implementasi, serta monitoring dan evaluasi. Pelatihan dilakukan secara intensif dengan metode studi kasus dan simulasi praktik pencatatan. Luaran kegiatan meliputi modul pelatihan, template laporan keuangan sederhana, artikel populer, serta peningkatan peralatan produksi. Keberhasilan program diukur melalui peningkatan keterampilan pencatatan, penerapan sistem keuangan berkelanjutan, dan peningkatan efisiensi produksi
Pengaruh Persepsi Mahasiswa terhadap Akuntabilitas Keuangan: Peran Mediasi Pemahaman Standar Akuntansi Pemerintahan (SAP) Putri Syuhada; Raya Puspita Sari Hasibuan; Nuraini Nuraini; Eli Safrida
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.739

Abstract

This study examines the relationship among students' perceptions, their understanding of the Government Accounting Standards (SAP), and financial accountability in public-sector accounting education. It addresses the limited integration of conceptual mastery and accountable behavior. The analysis examines the influence of students' perceptions on financial accountability, with SAP understanding as a mediating variable. A quantitative explanatory research design was used. The study involved 184 students in the Public Financial Accounting program who had completed the government accounting course. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to identify relationships among the variables. The results indicate that students' perceptions positively and significantly influence SAP understanding, but do not have a significant direct influence on financial accountability. However, SAP understanding significantly influences financial accountability and mediates the relationship between the variables. These findings suggest that when students' perceptions are accompanied by a solid understanding of SAP, this understanding serves as a cognitive foundation for financial accountability.
ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE Raya Puspita Sari Hasibuan; Putri Syuhada; Indri Dithisari; Eli Safrida
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/k7fc3d80

Abstract

This study examines the growing importance of integrating accounting information systems and audit quality in enhancing organizational transparency and accountability, particularly in the context of Sustainable Development Goals (SDGs) reporting. As sustainability reporting becomes a critical component of corporate disclosure, organizations are required to ensure that the information presented is both reliable and relevant. Therefore, this research aims to analyze the influence of accounting information systems and audit quality on SDG reporting, while investigating the mediating role of sustainability disclosure and the moderating effect of governance quality. This study adopts a quantitative research approach using survey data collected from professionals involved in accounting, auditing, and financial reporting functions. The data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings indicate that accounting information systems and audit quality have significant positive effects on sustainability disclosure, which in turn significantly enhances SDG reporting. Additionally, sustainability disclosure is found to partially mediate the relationship between the independent variables and SDG reporting. Governance quality also plays a significant moderating role, strengthening the relationship between both accounting information systems and audit quality with SDG reporting. These results highlight the importance of integrating technological systems, audit practices, and governance mechanisms to improve sustainability reporting practices. The study contributes to the literature by providing an integrated framework that links accounting systems, audit quality, and SDG reporting, and offers practical implications for organizations aiming to improve transparency and sustainability performance.
SMART ACCOUNTING INFORMATION SYSTEM DAN GREEN ACCOUNTING: INOVASI SISTEM INFORMASI AKUNTANSI UNTUK AKSELERASI SDGS Raya Puspita Sari Hasibuan; Eli Safrida; Putri Syuhada; Indri Dithisari
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6161

Abstract

The rapid advancement of digital technology and the increasing demand for sustainable business practices have driven the transformation of accounting information systems toward the concept of a Smart Accounting Information System (Smart AIS) integrated with green accounting. This study aims to analyze how Smart AIS innovation, supported by technologies such as artificial intelligence, big data, and cloud-based systems, enhances the quality of accounting information while facilitating the implementation of green accounting principles to accelerate the achievement of the Sustainable Development Goals (SDGs). This research employs a quantitative approach using survey methods targeting organizations that have adopted digital-based accounting information systems. Data are analyzed using inferential statistical techniques to examine the relationships between Smart AIS quality, green accounting implementation, and their impact on corporate sustainability performance. The findings indicate that Smart AIS has a positive and significant effect on improving transparency, accountability, and the effectiveness of sustainability reporting. Furthermore, the integration of green accounting within Smart AIS enhances environmental awareness and resource efficiency within organizations. In conclusion, the integration of Smart AIS and green accounting represents a strategic innovation that can accelerate the achievement of the SDGs, particularly in promoting good governance, responsible consumption and production, and climate action. This study provides practical implications for organizations to develop adaptive, technology-driven, and sustainability-oriented accounting systems.
Co-Authors Abdul Rahman Abdul Rahman Dalimunthe Agus Firmansyah Alfha Heman Oscario Zebua Anita Putri, Anita Anriza Witi Nasution Cut Nizma DELIANA DELIANA Desfrida, Mardelia Dina Arfianti Siregar - Een Mardiyanti Eko Reynaldi Saruksuk Fatimah Azzahra Gultom, Selfi Afriani Haris Pinagaran Nasution Hasibuan, Raya Puspita Sari Heddy Indri Dithisari Iskandar Muda Jojor Lisbet Sibarani Khanti Listya Manik, M. Rikwan E.S Marlya Fatira AK Napitupulu, Ilham Hidayah Nuraini Nuraini Nuraini Nuraini Nuraini Putri Larassaty Asmara Raya Hasibuan Raya Puspita Sari Hasibuan Raya Puspita Sari Hasibuan Rujiman, FNU Safrida, Eli Seri, Ermyna Situngkir, Anggiat Suri Purnami - Surianti, Meily Teddy Prasetyo