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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Ipteks Terapan : research of applied science and education Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Manajemen Dan Akuntansi Medan Journal of Finance Integration and Business Independence Akuntanomics
Siti Aisyah Nasution
Department Of Accounting, Universitas Prima Indonesia, Medan, Indonesia
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Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono Anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Tarwiyah Tarwiyah; Ahmad Saputra; Ari Irawan; Corinna Wongsosudono
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Optimizing Msme-Based Financial Information Through Qris Synergy and HR Competence Wenny A. Ginting; Shane A. Pangemanan; Siti Aisyah Nasution
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v2i1.88

Abstract

This study analyzes the influence of QRIS adoption and human resource (HR) competence on the financial quality of UMKM in Manado City. Using a quantitative approach with survey data from 125 UMKM in the restaurant sector collected through a census method, multiple regression analysis was conducted. The results indicate that QRIS adoption has a positive and significant impact on financial quality, as it improves transaction management, cash flow, and the accuracy of financial reporting. This supports the Technology Acceptance Model (TAM), which emphasizes perceived usefulness and ease of use in technology adoption. HR competence also shows a positive and significant effect, consistent with the human capital theory, which highlights the importance of skilled HR in improving performance. Together, QRIS and HR competence significantly affect financial quality with an R² of 0.592. The findings suggest that combining digital adoption and HR competence is more effective than each factor alone, with implications for practice, theory, and policy in strengthening UMKM financial sustainability.
Sustaining Government Internal Auditor Performance: A Mixed Method Study Teng Sauh Hwee; Siti Aisyah Nasution
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.498

Abstract

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.
Pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, Dan Motivasi Terhadap Keputusan Menginvestasikan Emas Pada Generasi Z Di Kota Medan Jessica Tanadi; Jesselyn Halim; Siti Aisyah Nasution; Christina Christina; Anggono Anggono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10520

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi terhadap Keputusan Menginvestasikan Emas pada Generasi Z di Kota Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen berupa kuesioner yang disebarkan kepada 75 responden dari kalangan Generasi Z yang aktif berinvestasi emas. Data dianalisis dengan menggunakan uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²) dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Investasi, Pengalaman Investasi, dan Motivasi berpengaruh signifikan terhadap Keputusan Menginvestasikan Emas, sedangkan Herding tidak berpengaruh. Secara simultan, Pengetahuan Investasi, Herding, Pengalaman Investasi, dan Motivasi berpengaruh terhadap Keputusan Menginvestasikan Emas. Nilai Adjusted R² sebesar 0,918 mengindikasikan bahwa 91,8% variasi keputusan investasi emas dapat dijelaskan oleh keempat variabel independen tersebut, sedangkan sisanya 8,2% dipengaruhi oleh faktor lain di luar penelitian ini.
Pengaruh Gaya Kepemimpinan Demokratis Terhadap Kinerja Auditor Anggono Anggono; Munawarah Munawarah; Siti Aisyah Nasution; Sauh Hwee Teng; Edison Parulian
Akuntanomics Vol. 1 No. 1 (2024): Artikel Desember 2024
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/6mmfkk35

Abstract

The purpose of this research was to improve auditor performance through a democratic leadership style. This research was conducted at HGZ Public Accounting Firm in Medan City, Indonesia. The type of research is action research. The population of this research is 35 auditors who work at the HGZ Public Accounting Firm. The sampling technique used is total sampling so that all auditors who work at the HGZ Public Accounting Firm become research samples. The data collection technique used in this research is the auditor performance appraisal sheet. The data analysis technique used in this research is descriptive statistics. The indicator of the success of this research is the average performance of auditors at the HGZ Public Accounting Firm, reaching a score of 65. The results of the research revealed that the democratic leadership style has not been able to improve auditor performance in the first cycle, but the democratic leadership style can improve auditor performance in the second cycle. The conclusion that can be drawn from this research is that implementing a democratic leadership style positively affects employee performance.
Co-Authors Abigail Manurung Ahmad Saputra Alena Seredova Andreas Randy Wangarry Anggono Anggono Anisa Vramita Gultom Anita Karlina Sitompul Annisa Nauli Sinaga Ari Irawan Arie Pratania Putri Armey Sarumaha Aryanto Rivai Parningotan Siregar Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Christina Christina Corinna Wongsosudono Edison Edison Elly Romy Erika Stevani Br Sembiring Evelyn Juliso Fanesa Isalia Minanda Syaefudin Geby Mutiara Hutagalung Hasrita Lubis Hendra Nazmi Hendra Nazmi Indra Asima Tinambunan Ira Andira Jansen Husada Jelvi Jelvi Jenny Zain Jesselyn Halim Jessica Tanadi Keumala Hayati Leonita Manurung Lydia Lotan Sephira Megaria Siringoringo Melinda Siregar Melinda Siregar Mira Mawarani Br. Sihombing Munawarah Nurwani Nurwani Peronita Lestari Putri Marina Valentin Rahel Mey Lany Malau Robintan Tamba Sally Angelina Shane A. Pangemanan Shevila Adithio Siregar, Melinda Siti Dini Tarwiyah Tarwiyah Teng Sauh Hwee Tetty Tiurma Uli Sipahutar Trito, Belthasar Siahaan Vincent Colin Ongah Vivian Johan Wenny A. Ginting Wenny Anggeresia Ginting Wenny Anggeresia Ginting Wenny anggresia Ginting Whitny Tanisha Wulandari Wijaya Yunita Angelique