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All Journal Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) INFOKUM Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Economic Reviews Journal Worksheet : Jurnal Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Management, Economic and Accounting
Heriyati Chrisna
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Religion Arts Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Kompetensi Auditor dan Audit Internal pada Laporan Keuangan Kabupaten Serdang Berdagai Ritonga, Achmad Chairul Azhari; Nasution, Nina Andriany; Heriyati Chrisna
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 2 (2024): Edisi Mei 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i2.1236

Abstract

This study aimed to determine how auditors' ability and the implementation of internal audits affect the quality of Serdang Bedagai Regency Local Government Financial Statements. The data collection method applied is to provide questionnaires or questionnaires to Officers and Auditors of the Inspectorate of Serdang Bedagai Regency. This study uses an associative/quantitative approach and the IBM SPSS Ver.27.0 data analysis tool. This study analyzes civil servants who work at the Inspectorate of Serdang Bedagai Regency. This study uses a saturated sample or census to collect 30 Inspectorate civil servants. This study uses multiple regression analysis to analyze the data. The results showed that the implementation of internal audit and auditor competence simultaneously improved and significantly improved the quality of the financial statements of the Regional Government of Serdang Bedagai
Analysis Of The Level Of Understanding Of MSME Actors Towards SAK-EMKM Along The University Of North Sumatra Road From Door 1 To Door 4 Sari, Adila; Pricillia Deborah Valentine; Nayla Nurul Putri; Nuraini Azlin; Heriyati Chrisna
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.529

Abstract

This study aims to determine the degree of interpretation of Micro, Small, and Medium Enterprises (MSMEs) compared to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and analyze its application. This information was obtained from a survey of 168 MSME respondents on Jalan Universität North Sumatra (doors 1–4). The findings of the study show that most MSMEs do not understand the SAK EMKM, with 90% of respondents not knowing the standards and 84 respondents answering "Very ununderstanding." This is mainly due to a lack of accounting literacy, the belief that financial records are inaccurate, and a lack of awareness of resources. The findings of the study show that substantial socialization and education are needed for MSMEs to help, make clear budget reports in accordance with standards, increase transparency, provide access to financial resources, and support regional economic growth
Business Feasibility Study Analysis on Determining the Cost of Production of MSMEs in the LDR Café Tesalonika Tampubolon; Kristin Natalia Doloksaribu; Riskana Natalia Br Bangun; Rifka Sari Br Surbakti; Heriyati Chrisna
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1588

Abstract

This study aims to analyze the business operations of LDR Café by examining the production, sales, and financial aspects. Given the increasingly competitive culinary industry, this study uses a field research methodology that includes observation, questionnaires, and documentation to collect primary and secondary data. The findings of the analysis indicate that non-financial factors, location, building materials, technology, and production processes are important things to consider. The marketing aspect also shows good potential with a significant increase in sales. In terms of finance, this business has been running along with the age of the project for seven years. The suggestions given include the development of more modern production technology, expansion of marketing distribution, and preparation of more detailed financial reports to monitor business performance. This study is expected to provide insight for culinary entrepreneurs in optimizing their businesses amidst tight competition.
Analisis Perbandingan Return dan Risk Investasi Saham Syariah dan Konvensional yang Terdaftar pada Bursa Efek Indonesia Nurlia Safitri; Heriyati Chrisna
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.682

Abstract

Sharia and conventional stock investments each have different return and risk profiles, where sharia stocks tend to have lower volatility because they are limited by sharia principles but still have the potential to provide competitive returns. This research aims to analyze the comparison of returns and risks between sharia and conventional shares listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample consisted of 30 JII sharia shares and 30 IDX30 conventional shares selected using the purposive sampling method. Data analysis uses calculations of realized return, expected return, standard deviation, and independent sample t-test. The research results show: (1) The average return on sharia shares is 12.3% higher than conventional shares of 10.1%; (2) The risk level of sharia shares as measured by a standard deviation of 2.8% is lower than conventional shares of 3.4%; (3) There is a significant difference between the returns and risks of sharia and conventional stocks at a significance level of 5%. The research concluded that sharia stock investment provided higher returns with lower risk than conventional stocks during the research period.
The Impact of E-Procurement Implementation, Procurement Officer Competency, And Internal Supervision on Execution of Goods and Services Procurement: a Case Study of the Provincial Government of North Sumatra Winda Ocviana; Rahima Br Purba; Heriyati Chrisna
INFOKUM Vol. 13 No. 05 (2025): Infokum
Publisher : Sean Institute

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

Abstract

This study aims to analyze the effect of E-Procurement Implementation, Procurement Officer Competence, and Internal Supervision on the Implementation of Procurement of Goods and Services in the North Sumatra Provincial Government. Using a quantitative approach with regression analysis, the study found that E-Procurement has a positive and statistically significant effect on increasing the effectiveness of procurement implementation, in line with the principles of good governance. Procurement Officer Competence shows a positive direction of influence on procurement implementation, although it is not statistically significant in this model. Interestingly, Internal Supervision shows a significant negative correlation with the effectiveness of procurement implementation, indicating that excessive supervision intensity has the potential to hinder the efficiency and effectiveness of the procurement process. This finding contradicts conventional expectations and suggests the need for a critical evaluation of the implementation of the supervision mechanism. The implications of this study highlight the importance of optimizing the E-Procurement system and reviewing the effectiveness of the internal supervision mechanism in the context of implementing procurement of goods and services in the North Sumatra Provincial Government.
Analysis Of The Internal Control System In Preventing Arrears Of Accounts Receivable At PT Aneka Gas Industri Medan Nurlia Azizah; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to determine how internal control is implemented in preventing accounts receivable arrears at PT. Aneka Gas Industri Medan, how the company assesses the risk in providing accounts receivable, and how effective monitoring of accounts receivable arrears is. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The theory used as the basis for the analysis is the internal control framework according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). The results of the study indicate that PT. Aneka Gas Industri Medan has implemented an adequate internal control system. Authorization procedures are carried out by authorized officials, segregation of duties has been implemented properly, and transaction documentation is carried out in an orderly manner through a computerized system. Risk assessment is carried out through an analysis of customer eligibility before granting credit, including considering the customer's payment history and financial condition. Monitoring of accounts receivable is carried out periodically through the accounts receivable aging report (Aging Schedule) and routine evaluations by management. Although control has been running quite effectively, the company still needs to strengthen the credit evaluation policy and optimize the monitoring system to be more responsive. By implementing structured internal control, the company is able to minimize the risk of bad debts and maintain the stability of operational cash flow.
The Effect Of Financial Inclusion On Umkm Performance (Case Study Of Kota Pari Village) Hernawaty; Heriyati Chrisna; Sri Wahyuni; Patwa Nirmala
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.229

Abstract

The purpose of the study is to analyze the influence of financial inclusion on the performance of MSMEs in Kota Pari Village which has good enough potential to develop. Micro, small, and medium enterprises (MSMEs) contribute to reducing unemployment, poverty, equitable development and community income. However, MSMEs also experience obstacles in the development process. One of the common problems faced is the limitations of working capital, technology, production, marketing and business operations, and the quality of human resources. This will have an impact on performance if economic entities cannot manage their finances properly. To improve the performance of MSMEs, loan assistance from financial institutions is needed so that MSMEs can develop and be sustainable. Improving business financial management in order to facilitate loan repayment and develop the capital owned in order to take advantage of existing opportunities and increase business turnover and profits. This effort will certainly be realized soon if the level of financial inclusion of MSMEs is high enough. The research sample is the owners and managers of MSMEs in Kota Pari Village as many as 80 respondents. This study uses a quantitative method. The data collection method uses a non-probability sampling technique using a questionnaire. The data analysis techniques used are descriptive analysis of percentages, instrumental tests, and hypothesis tests. The instrument test consists of a validity test and a reliability test. The hypothesis test consists of a simple regression, a partial test (t-test) and a partial determination coefficient (r2). Based on the results of the research that has been carried out, it is known that financial inclusion has an effect on the financial performance of MSMEs in Pari City, this is strengthened by the results of hypothesis tests obtained with a sig. 0.000 that is declared to have a positive effect.
The Effect of Tax Extensification, Taxpayer Behavior Control and Tax Counseling on Individual Taxpayer Compliance Moderated by Tax Amnesty at KPP Pratama Medan Polonia Friskacindy Wilya Shinta Gulo; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study aims to determine and analyze the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance moderated by tax amnesty at KPP Pratama Medan Polonia. This study uses primary data by distributing questionnaires via google form to individual taxpayers registered at KPP Pratama Medan Polonia. The total population in this study was 237,168 taxpayers. Sampling was carried out using the slovin formula so that a sample of at least 100 taxpayers was obtained. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously tax extensification, taxpayer behavioral control and tax counseling have a significant effect on individual taxpayer compliance in Pratama Medan Polonia. Partially, taxpayer behavioral control and tax counseling have a positive and significant effect on individual taxpayer compliance. While the tax extensification variable has no effect on individual taxpayer compliance. For tax amnesty as a moderating variable, it cannot strengthen the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance.
ANALYSIS OF THE IMPLEMENTATION OF PPK-BLUD IN ORDER TO ASSESS THE FINANCIAL PERFORMANCE OF THE CASE STUDY AT DRS. H. AMRI TAMBUNAN IN DELI SERDANG REGENCY Ika Monalisa Tambunan; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

This study uses a quantitative method with a descriptive approach that aims to find out and evaluate the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency in 2019-2023. The object of this study is financial statements in the form of balance sheets, operational reports, cash flows, budget realization reports and notes on financial statements. The financial performance in this study was calculated using financial ratio parameters consisting of cash ratio, current ratio, collection period, fixed asset turnover, return on fixed assets, return on equity, inventory turnover, PNBP income ratio to operational costs, and the ratio of patient cost subsidies. The results of the study show that in 2019 the resulting financial performance achievement was 56.58% and obtained the "MEDIUM" criterion with the "BBB" category. In 2020, the resulting financial performance achievement was 65.79% and obtained the "GOOD" criterion with the "A" category. In 2021, the resulting financial performance achievement was 57.89% and obtained the "MEDIUM" criterion with the "BBB" category. In 2022, the resulting financial performance achievement was 66.84% and obtained the "GOOD" criterion with the "A" category. In 2023, the resulting financial performance achievement is 63.16% and obtained the "MEDIUM" criterion with the "BBB" category. Overall, the average financial performance achievement was 62.05% and obtained the "MEDIUM" criterion with the "BBB" category. The implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) has a very important relationship with the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency and contributes to improving the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency through more autonomous, efficient, and accountable financial management.
Co-Authors , Rahima Br Purba Friskacindy Wilya Shinta Gulo Hernawaty Ika Monalisa Tambunan Kristin Natalia Doloksaribu Nasution, Nina Andriany Nayla Nurul Putri Nina Andriany Nasution Nuraini Azlin Nurlia Azizah Nurlia Safitri Patwa Nirmala Pricillia Deborah Valentine Ranti Gatrizka Putri Rifka Sari Br Surbakti Riskana Natalia Br Bangun Ritonga, Achmad Chairul Azhari Sari, Adila Sri Wahyuni Tesalonika Tampubolon Winda Ocviana Yenni Samri Juliati Nasution Zuliana Zulkarnen