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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Mirai Management Maneggio: Jurnal Ilmiah Magister Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik JURNAL MUTIARA AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Journal of International Conference Proceedings IIJSE Jurnal At-Tabayyun Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pendidikan dan Sosial Humaniora Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal Liaison Academia and Society
Widia Astuty
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pengaruh Computer Knowledge dan Persepsi Kemudahan Pada Akuntansi Terkomputerisasi dengan Moderasi Pemahaman Pasaribu, Mhd Husein; Astuty, Widia; Pasaribu, Mhd Hasan; Rahayu, Sri; Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5110

Abstract

In this modern era, the use of technology is common and has become a necessity for the wider community This cannot be denied, as technology serves as a means to help humans complete tasks more efficiently and effectively The benefits of technology are also felt by small and medium-sized business owners, especially in their efforts to develop their businesses through the implementation of information technology in their business processes Despite the ease of using technology in financial management, some still prefer traditional financial management methods Through this issue, this research is designed to determine whether computer literacy and perceptions of ease, moderated by accounting understanding, can influence the adoption of computerized accounting by small and medium-sized business owners. The research focuses on UMKM actors domiciled in the city of Medan, specifically in the Medan Denai sub-district, with a total of 84 UMKM respondents The method used in this research is quantitative method with data collection technique in the form of questionnaire distribution The research results obtained through statistical data processing using SmartPLS software version 3.2.9 with partial path analysis technique show that the Perception of Ease variable has a significant positive influence on the implementation of computerized accounting in UMKM organizations with a value of 0.000 (less than 0.05), but the computer understanding variable actually shows a non-significant positive influence with a value of 0.802 (greater than 0.05) on the implementation of computerized accounting. The Accounting Understanding variable also cannot moderate the influence given, whether it is on the computer understanding variable or the perception of ease, with a value of 0.269 (greater than 0.05) for the influence of computer understanding, and 0.173 (greater than 0.05) for the influence of ease perception
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kualitas Sumber Daya Manusia Terhadap Penyerapan Anggaran Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Yeni Pradila; Widia Astuty; Zulia Hanum
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6146

Abstract

Tujuan penelitian ini adalah untuk mengetahui, menguji dan menganalisis apakah ada Pengaruh Pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran. Untuk mengetahui, menguji dan menganalisis Pengaruh Sistem Pengendalian Internal sebagai variable moderasi dalam pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran di Kota Medan. Pendekatan penelitian menggunakan asosiatif kuantitatif. Pada penelitian ini instrumen penelitian yang digunakan adalah angket/kuesioner. Skala pengukuran variabel yang digunakan dalam penelitian ini adalah dengan menggunakan Skala ordinal yang berupa Skala Likert. Adapun populasi penelitian ini yang berjumlah 33 OPD Kota Medan. Masing-masing OPD diwakili oleh 3 orang yaitu Kepala Dinas OPD, Sekretaris OPD dan Bendahara OPD. Penelitian ini menggunakan teknik sampling jenuh Jumlah sampel dalam penelitian ini adalah jumlah seluruh OPD Kota Medan dikalikan dengan 3 orang setiap perwakilan dari OPD Kota Medan sehingga jumlah sampel pada penelitian ini adalah sebesar 99 responden. Penelitian ini menggunakan metode analisis Structural Equation Modeling (SEM) dengan menggunakan software SmartPLS.3 yang dijalankan dengan media komputer. Berdasarkan hasil penelitian terdapat pengaruh Perencanaan Anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran. Sistem pengendalian internal memoderasi pengaruh perencanaan anggaran, pelaksanaan anggaran dan kualtias sumber daya manusia terhadap Penyerapan Anggaran Terhadap Penyerapan anggaran.
Determinants Of Personal Financial Management: Exploring The Mediating Role of Locus of Control Among Multigenerational Caregivers in Medan Wahyuni, Sri Fitri; Sari, Maya; Astuty, Widia; Puji Lestari, Sri; Rifki Hafas, Hafriz
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.3978

Abstract

This study investigates the impact of financial literacy, individual spiritual intelligence, peer group, and love of money on personal financial management among the multigenerational caregivers (sandwich generation) in Medan City, with locus of control serving as a mediating factor. Utilizing a quantitative, associative research design, data were gathered from 96 respondents via structured questionnaires and analyzed using Partial Least Squares (PLS). The analysis reveals that both financial literacy and individual spiritual intelligence significantly enhance personal financial management and contribute to a stronger locus of control. Although the peer group exerts a significant influence on locus of control, its direct impact on personal financial management is not statistically significant. In contrast, love of money demonstrates a significant positive effect on personal financial management, while its effect on locus of control remains insignificant. Furthermore, locus of control significantly improves personal financial management and mediates the relationships between the independent variables and financial management practices. The findings underscore the potential of targeted financial education, initiatives to bolster spiritual intelligence, and the cultivation of supportive peer networks to enhance financial management among the sandwich generation.
Financial Management Within Young Workers in East Medan: The Role of Lifestyle, Job Position, and Financial Literacy with Income as a Mediator Lestari, Sri Puji; Sari, Maya; Astuty, Widia; Fitri Wahyuni, Sri
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.3979

Abstract

This study aims to examine how individual and socioeconomic factors, namely Lifestyle, Position, and Financial Literacy influence a person’s ability to manage their finances, with a particular focus on the mediating role of Income. Employing a quantitative and explanatory research approach, the study gathered data from 100 respondents and utilized path analysis through the PLS (Partial Least Squares) software to evaluate the relationships among the variables. The analysis reveals that Lifestyle, Position, Financial Literacy, and Income all have a direct and statistically significant effect on Financial Management. Furthermore, Lifestyle, Position, and Financial Literacy each have a notable impact on Income, suggesting their importance in shaping one’s earning potential. Income, in turn, functions as an effective mediator, strengthening the indirect effects of the three independent variables on Financial Management. These findings underscore the importance of financial awareness and personal development, especially for young workers in East Medan City. By enhancing their financial literacy, recognizing the influence of their social and occupational status, and applying intentional strategies in planning, budgeting, monitoring, and securing their finances, they can achieve better financial outcomes and long-term stability.
Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara Ashadi, Riza; Sari, Eka Nurmala; Astuty, Widia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2149

Abstract

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.
Pengaruh Kompetensi SDM, SPIP, Dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada OPD Kota Tanjung Balai fikri, Rizal; Astuty, Widia; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2150

Abstract

The aim of this research is to determine and analyze the factors that influence the quality of financial reports in the Tanjung Balai City Government. The influencing factors are human resource competency, internal control systems, and use of information technology, with organizational commitment as the moderating variable. The type of research in this research is quantitative research using primary data and data collection techniques through distributing questionnaires to the Regional Apparatus Organizations of Tanjung Balai City, North Sumatra, Indonesia. The sampling method is using the census method, so that the entire population is used as the research sample. The population of this study was 34 OPDs, each consisting of 3 respondents with a total of 102 respondents. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this research prove that human resource competency influences the quality of the Tanjung Balai City Government's financial reports, the government's internal control system influences the quality of the Tanjung Balai City Government's financial reports, the use of information technology influences the quality of the Tanjung Balai City Government's financial reports. Organizational commitment can moderate the respective influences of human resource competence, internal control systems, and the use of information technology on the quality of the Tanjung Balai City regional government's financial reports.
Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Gulo, Niperjaya; Astuty, Widia; Hani, Syafrida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2155

Abstract

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems
Factors Influencing MSMEs in Choosing Transactions in Sharia Financial Institutions and Its Impact on Increasing Income (Case Study of MSMEs Actors in Binjai, North Sumatera) Olivia, Hastuti; Astuty, Widia; Sijauta, Dominggus; Radhiyah, Radhiyah; Yovi, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4000

Abstract

This study is supposed to determine the factors that influence MSMEs’ choice to transact in Islamic Financial Institutions and their impact on increasing revenue. This type of research is quantitative research, this study uses an explanatory research approach. The population in this study is UMKM located in the city of Binjai who have never received capital financing from Islamic financial institutions and have a wage of Rp. 2,000,000 per month amounting to 270 people and the sample in this study using the Yamane Formula amounting to 73 respondents. Data analysis techniques in this study use the evaluation of the PLS-PM testing model on the outer test which aims to see the relationship between the indicators with the latent variables. The results of this study show, there are two factors that influence MSMEs in Binjai City to increase revenue by transacting in Islamic banking, the first is the factor of services provided by Islamic banking to customers (MSMEs) so that MSMEs know what products and services are available in Islamic banking then the second factor is financial literacy, currently, the financial literacy of MSMEs in Binjai City is still not optimal but little knowledge of Islamic banking products that are different from conventional banking and are able to help MSMEs in developing MSMEs businesses, with Islamic financial literacy, it is hoped that MSMEs will be able to get funding and the impact will result in an increase in the income of MSMEs themselves.
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
Pengaruh Akuntabilitas Publik dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Organisasi Perangkat Daerah Kota Pematang Siantar Zulham Afandi Saragi; Widia Astuty; Sukma Lesmana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10005

Abstract

This study explores how public accountability and participation in the budgeting process affect managerial performance, while also Assessing how organizational commitment moderates the relationship in Regional Government Organizations (OPD) of Pematang Siantar City. The research was motivated by discrepancies between budget targets and actual outcomes, along with the low absorption rate of funds in several strategic programs, indicating suboptimal managerial effectiveness An empirical associative Primary data were collected from all OPD units in Pematang Siantar, North Sumatra, using structured questionnaires.. The census sampling technique was used, covering all 30 OPDs, each represented by two officials, resulting in 60 respondents. Data were analyzed using SEM with the PLS method. The results confirm that both public accountability and budget participation have significant positive effects on managerial effectiveness. Furthermore, workplace commitment was proven to fortify the relationship between budget involvement and managerial outcomes. These results underscore that accountability, active involvement, and organizational loyalty are essential drivers in improving managerial effectiveness, consistent with the principles of effective governance..
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Dahrani . Desi Sri Pasca Sari Sembiring, Desi Sri Pasca Sari Devi Purnama Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fawazra Athalla Pasha Fhatia Alzahra Angkat Fikri, Rizal Gulo, Niperjaya Hafsah Hafsah Hastuti Olivia Hendro Siahaan Illal Nurhabibah Irfan Irfan, Irfan Isra Hayati Julfan Saputra Jumangin Jumangin Khairul Azwar Larasati, Inggrit Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari Mhd Muchlisin Lubis MMSI Irfan ,S. Kom Mohd Yusri MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Risti Nurul Hasanah Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Sukma Lesmana Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yunita Pane Yusri, Mohd Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulham Afandi Saragi Zulia Hanum