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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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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.
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.
HOW CORRUPTION ADAPTS TO E-PROCUREMENT : A STUDY IN NORTH SUMATRA Hendro Siahaan; Widia Astuty
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Improving the Goods/Services Procurement (PBJ) sector is one of the government's top priorities in order to improve development, public services, and prevent corruption. One manifestation of this is the establishment of the Government Goods/Services Procurement Policy Institute (LKPP) to implement the development and formulation of government PBJ policies. A number of innovations have been developed in the form of E-Procurement such as SPSE (Electronic Procurement System) and E-Catalog. However, the rampant corruption in PBJ amidst these improvements indicates that the improvements made have not been sufficient to mitigate the problem of corruption in PBJ. This phenomenon raises critical questions about the extent to which E-Procurement functions as an instrument for preventing corruption or actually creates new space for the adaptation of corrupt practices.
PKM Pemberdayaan Istri Nelayan untuk Pengelolaan Cumi Menjadi Abon di Desa Percut Kabupaten Deli Serdang Yunita Pane; Mohd Yusri; Widia Astuty; Fajar Pasaribu
Journal Liaison Academia and Society Vol 1 No 2: September 2021
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v1i2.680

Abstract

Pendapatan nelayan di desa Percut dalam pemasaran dan pengolahan hasil tangkapan ikan dan cumi-cumi belum memadai. Kurangnya pengetahuan dan kemampuan nelayan dalam memaksimalkan hasil tangkapan menjadi salah satu penyebabnya . Oleh karena itu tujuan dari kegiatan ini yaitu membantu Mitra dalam hal Pengolahan produk cumi-cumi menjadi abon merupakan salah satu cara untuk meningkatkan pendapatan , dikarenakan produksi dari tangkapan nelayan terutama cumi-cumi cukup melimpah sehingga diharapkan nantinya dengan teknologi pengolahan abon cumi ini dapat meningkatkan produksi. Metode yang digunakan dalam kegiatan ini diawali dengan diskusi dan praktek pengolahan cumi menjadi abon. Hasil kegiatan ini antara lain pelatihan pembuatan cumi menjadi abon, mendesain kemasan dan teknik pemasaran yang telah dilaksanakan bersama Mitra sehingga para istri " istri Nelayan di Desa Percut Kabupaten Deli Serdang sudah mampu membuat abon cumi sendiri dan telah mengetahui teknik manjemen dan pemasaran baik secara online maupun tidak. Kata kunci: Cumi " cumi, Abon,Pendapatan , Istri Nelayan
Pengaruh Ketidakpastian Lingkungan dan Sistem Pengendalian Manajemen terhadap Kinerja Manajerial di Moderasi Oleh Budaya Organisasi pada Bank Sumut Syariah Mhd Muchlisin Lubis; Widia Astuty; Dahrani Dahrani
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 6 No. 3 (2026): September: Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v6i3.13188

Abstract

Islamic banking plays a strategic role in the economy, yet high non-performing financing ratios highlight the need for improved managerial performance in responding to dynamic business environments. This study aims to examine and analyze the effect of environmental uncertainty and management control systems on managerial performance, with organizational culture acting as a moderating variable at PT Bank Sumut Sharia Business Unit. A quantitative associative approach was employed, involving a population of 72 managerial-level employees. Utilizing saturated sampling, the entire population was taken as the sample. Primary data were collected through Likert-scale questionnaires and analyzed using the Partial Least Square - Structural Equation Model (PLS-SEM) via SmartPLS 3.0 software. The findings demonstrate that environmental uncertainty and management control systems partially have a positive and significant effect on managerial performance. However, the results also reveal that organizational culture does not moderate the effect of both environmental uncertainty and management control systems on managerial performance. The implication of this study suggests that management must continuously enhance adaptive capabilities towards business environmental changes and optimize the effectiveness of formal control systems to foster better strategic decision-making and achieve corporate goals.
FINANCIAL RESILIENCE AS A MODERATOR OF BUDGETARY PARTICIPATION AND ACCOUNTING INFORMATION SYSTEMS IN PRIVATE SCHOOL OPERATIONAL SUSTAINABILITY Risti Nurul Hasanah; Widia Astuty; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23004513

Abstract

Private schools in Tapanuli Tengah Regency face significant challenges in maintaining operational sustainability, particularly after the flash floods and landslides of November 2025, which reduced tuition revenue, disrupted teaching and learning activities, and weakened public trust in schools. This study aims to examine the effect of budgetary participation and accounting information systems on school operational sustainability, and to examine the moderating role of financial resilience on both relationships. The study employs a quantitative, associative research design. The population consists of all private senior and vocational high schools in Tapanuli Tengah Regency, using census sampling that involved the principal, treasurer, and one teacher representative from each school as respondents. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. The results show that budgetary participation and accounting information systems have a positive and significant effect on school operational sustainability. Financial resilience was found to moderate and strengthen the effects of both variables, with a stronger moderating role in the relationship between accounting information systems and sustainability than in the relationship involving budgetary participation. These findings indicate that a school's financial resilience determines the extent to which these factors can support operational continuity, particularly in disaster-prone areas. This study contributes theoretically to management accounting and educational-sector accounting studies, and practically to schools and local government in formulating financial policies that support school operational sustainability after natural disasters.
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