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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 SEIKO : Journal of Management & Business 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 JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Journal of International Conference Proceedings Journal Liaison Academia and Society IIJSE Jurnal At-Tabayyun Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi
Widia Astuty
Universitas Muhammadiyah Sumatera Utara
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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..
FRAUD RISK ASSESSMENT, AUDIT EXPERIENCE, AND AUDIT QUALITY: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM Inggrit Larasati Br. Panggabean; Widia Astuty; Hastuti Olivia
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8115

Abstract

PURPOSE - This paper aims to examine the effect of fraud risk assessment and audit experience on audit quality, with professional skepticism as a moderating variable, in Public Accounting Firms in Medan City. The study is based on the background of declining audit quality caused by weak fraud risk assessment, limited auditor experience, and low professional skepticism, which have led to audit failures and sanctions.METHODOLOGY - This study used a quantitative associative design with purposive sampling of 105 auditors from Public Accounting Firms in Medan City. Data were collected through Likert-scale questionnaires covering fraud risk assessment, audit experience, audit quality, and professional skepticism, which were tested for validity and reliability. The responses were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS.FINDING - The study found that fraud risk assessment and audit experience both positively affect audit quality. Professional skepticism further strengthens these effects, highlighting its crucial role in ensuring reliable and credible audits.
Determinant of Digital Accounting Moderated By Religiosity: Evidence From Tofu MSMEs In Binjai City Hastuti Olivia; Widia Astuty; Isra Hayati; Fhatia Alzahra Angkat; Fawazra Athalla Pasha
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2720

Abstract

Purpose – This research explores the influence of financial literacy, and green accounting on digital accounting in Tofu MSMEs moderated by religiosity. Method – This research employed a quantitative approach, utilizing a survey method to collect data from respondents. Tofu MSME owners in Binjai City, North Sumatera were being population in this research. The saturated sampling technique was used to choose the 47 MSME owners that made up the research sample. This research uses data analysis with the Partial Least Square (PLS) approach assisted by SmartPLS. Findings – The analysis results indicate that financial literacy has a positive and significant effect on digital accounting. However, green accounting and religiosity did not significantly affect digital accounting in Tofu MSMEs. Religiosity is able to strengthen and moderate the effect of financial literacy on digital accounting. However, it does not moderate the relationship between green accounting and digital accounting in Tofu MSMEs. Implications – This research contributes to the theoretical framework of MSMEs by integrating digital transformation into the MSME sector. The study provides practical insights for MSMEs to invest in digital infrastructure and implement comprehensive digital literacy programs to foster sustainable and inclusive digital accounting.
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Desi Sri Pasca Sari Sembiring, Desi Sri Pasca Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fawazra Athalla Pasha Fhatia Alzahra Angkat Fikri, Rizal Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Hastuti Olivia Illal Nurhabibah Inggrit Larasati Br. Panggabean Irfan Irfan, Irfan Isra Hayati Julfan Saputra Jumangin Jumangin Khairul Azwar Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari MMSI Irfan ,S. Kom 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 Purnama Sari, Devi Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari 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 Yusri, Mohd Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulham Afandi Saragi Zulia Hanum