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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Wira Ekonomi Mikroskil Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Enrichment : Journal of Management Jupeko (Jurnal Pendidikan Ekonomi) Accounting and Business Journal JURNAL REGIONOMIC Pareto : Jurnal Riset Manajemen dan Bisnis Journal of Business Management and Economic Development Jurnal Kewirausahaan Bukit Pengharapan Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Jurnal Studi Akuntansi Pajak Keuangan
Sigalingging, Eni Duwita
Universitas Mikroskil
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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ANALISIS RASIO LAPORAN KEUANGAN SEBAGAI PENGUKURAN KINERJA PEMERINTAH KABUPATEN GARUT TAHUN 2020-2021 Risca Novalia; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.356

Abstract

Since the implementation of regional autonomy, regional governments have had control over financing and implementing regional interests in accordance with the resources and potential of their regions. Regional governments must become independent in managing and improving their financial performance to reduce their dependence on the central government. Anggaran Pendapatan dan Belanja Daerah (APBD) is a funding for regional governments in running the government system. Regional financial management is based on the principles of transparency, accountability and value for money so that the government is responsible for reporting the results of APBD management. Laporan Keuangan Pemerintah Daerah (LKPD) is a tool for controlling and evaluating their financial performance for the community. This research aims to determine the financial performance of Pemerintah Kabupaten Garut in 2020 and 2021. Performance assessment is carried out by analyzing the financial reports in the Laporan Realisasi Anggaran, by measuring financial ratios such as independence ratio, effectiveness ratio and efficiency ratio. Based on the research conducted, the results obtained were that the independence ratio of Pemerintah Kabupaten Garut had a Very Low level of financial capability and an Instructive relationship pattern. Meanwhile, the PAD effectiveness ratio calculation is at the Very Effective level and the PAD efficiency ratio is at the Inefficient level.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2022 Elvira Engelyne; Ivonny; Riny; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.799

Abstract

This research aims to test and analyze the influence of Tax Avoidance, Leverage, Company Size, Liquidity, Capital Structure and Dividend Policy on Company Performance with Agency Cost as a Moderating Variable. The population of this research is 287 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research used by the author is 144. The data analysis technique used is quantitative analysis using structural equation models with the Smart Pls program by the external model, model feasibility and internal model. The results of the analysis show that Tax Avoidance, Company Size, Liquidity and Dividend Policy partially have no influence Company Performance while Leverage and Capital Structure partially influence Company Performance in manufacturers companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Agency Cost unable to moderate the relationship between Tax Avoidance, Leverage, Company Size, Liquidity and Dividend Policy and Company Performance. While Agency Cost is able to moderate the relationship between Capital Structure and Company Performance in manufacturing companies listed Indonesia Stock Exchange for the 2019-2022 period.
Determinasi Kebijakan Utang Perusahaan: Peran Profitabilitas Sebagai Variabel Moderasi Sonya Enda Natasha; Eni Duwita Sigalingging; Angelica Valencia; Felicia Hanitio; Sherly Lim
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2013

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Struktur Aset, Kepemilikan Institusional, Ukuran Perusahaan, Likuiditas, dan Risiko Bisnis terhadap Kebijakan Utang secara simultan dan parsial serta peran Profitabilitas sebagai variabel moderasi pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Populasi dalam penelitian ini sebanyak 128 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 213 data observasi sebagai sampel penelitian. Metode pengujian data yang digunakan adalah analisis regresi linier berganda dan analisis regresi variabel moderasi dengan metode uji nilai selisih mutlak. Hasil analisis regresi linier berganda menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Kebijakan Utang. Secara parsial, Ukuran Perusahaan berpengaruh positif terhadap Kebijakan Utang, sedangkan Struktur Aset dan Likuiditas berpengaruh negatif terhadap Kebijakan Utang. Sementara itu, Kepemilikan Institusional dan Risiko Bisnis tidak berpengaruh terhadap Kebijakan Utang. Hasil pengujian variabel moderasi menunjukkan bahwa Profitabilitas mampu memoderasi hubungan Kepemilikan Institusional terhadap Kebijakan Utang, namun Profitabilitas tidak mampu memoderasi hubungan Struktur Aset, Ukuran Perusahaan, Likuiditas, dan Risiko Bisnis terhadap Kebijakan Utang.
Effect of Information Technology Utilization and Audit Techniques on Audit Quality: Evidence from External Auditors Nur Aliah; Eni Duwita Sigalingging
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2424

Abstract

This study aims to analyze the impact of the use of information technology and audit techniques on audit quality among external auditors in Medan, Indonesia. This study employs a quantitative approach using primary data collected through a questionnaire distributed to auditors working at Public Accounting Firms in the city of Medan. The sampling technique used nonprobability sampling with a sample size of 40 auditors. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the utilization of information technology has a positive and significant effect on audit quality. This suggests that the use of technology enhances efficiency, accuracy, and the scope of audit testing. Audit techniques also have a positive and significant effect on audit quality, indicating that the application of appropriate and systematic audit procedures plays a crucial role in producing high-quality audits. This study provides an empirical contribution to enriching the auditing literature, particularly regarding the integration of information technology and audit techniques in improving audit quality. The practical implication of this study is the importance for auditors and Public Accounting Firms to enhance their competencies in utilizing technology and applying audit techniques that align with the evolving modern audit environment.
The Role of ESG Implementation in Mediating CEO Tenure and Education Level on Company Value Eni Duwita Sigalingging; Nur Aliah
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2428

Abstract

This study examines the role of Environmental, Social, and Governance (ESG) as a mediating variable in the relationship between CEO tenure and CEO education level on company value in companies listed on the IDX for the 2019–2024 period. This study uses a quantitative approach with an explanatory design and PLS-SEM analysis to test the direct and indirect effects. The results show that CEO tenure has a significant effect on company value, while CEO education level, the effect of CEO tenure on ESG, and the effect of ESG on company value are not statistically significant. Furthermore, ESG is not proven to mediate the relationship between CEO tenure and CEO education level on company value. These findings indicate that CEO leadership quality does not always automatically result in stable ESG practices and impact company value, so the ESG linkage mechanism needs further study. This study contributes to the literature by examining the relationship between CEO characteristics and firm value through the mediating mechanism of ESG in an emerging market, particularly Indonesia. The findings challenge conventional assumptions in upper echelons theory and stakeholder theory, revealing that CEO leadership quality does not automatically translate into consistent ESG practices, and that the mediating role of ESG is not supported.
Peran Faktor Perilaku Dan Profesionalisme Auditor Terhadap Kualitas Audit Nur Aliah; Eni Duwita Sigalingging
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2014

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor perilaku dan profesionalisme terhadap kualitas audit pada Kantor Akuntan Publik di Kota Medan. Dengan berlandaskan pada Teori Perilaku (Behavior Theory), penelitian ini mengevaluasi peran Locus of Control (X1) sebagai representasi faktor perilaku dan Skeptisme Profesional (X2) sebagai representasi profesionalisme dalam menentukan Kualitas Audit (Y). Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner terstruktur. Populasi penelitian adalah auditor yang bekerja di KAP Kota Medan, dengan teknik pengambilan sampel menggunakan convenience sampling yang menghasilkan 63 responden dari 5 KAP yang berpartisipasi. Data dianalisis menggunakan metode analisis regresi linear berganda untuk menguji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa Locus of Control berpengaruh positif dan signifikan terhadap kualitas audit, di mana auditor dengan orientasi internal yang kuat cenderung memiliki tanggung jawab dan ketelitian lebih tinggi dalam menyelesaikan prosedur audit. Demikian pula, skeptisme profesional terbukti berpengaruh positif dan signifikan terhadap kualitas audit, menunjukkan bahwa pola pikir yang selalu mempertanyakan (questioning mind) dan evaluasi kritis terhadap bukti audit sangat efektif dalam mendeteksi salah saji material. Temuan ini menegaskan bahwa kualitas audit bukan hanya produk dari kepatuhan teknis, melainkan manifestasi dari perilaku profesional dan karakteristik psikologis auditor dalam menghadapi dinamika penugasan. Penelitian ini memberikan implikasi bagi KAP di Medan untuk memperkuat aspek perilaku dan sikap kritis auditor melalui proses rekrutmen dan pelatihan berkelanjutan guna menjaga integritas laporan hasil pemeriksaan.
PENINGKATAN KOMPETENSI DI BIDANG KEUANGAN DAN AKUNTANSI PADA SMK Sugianta Ovinus Ginting; Eni Duwita Sigalingging; Sulia Sulia; Devina Loman; Iskandar Muda Situmorang
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35548

Abstract

Abstrak: Perkembangan teknologi memberikan banyak manfaat yaitu untuk efesiensi. Proses akuntansi juga dapat diefisiensikan dengan software akuntansi. Tim pengabdian memperkenalkan Accurate Accounting Software dengan tujuan untuk meningkatkan kompetensi siswa SMK di bidang keuangan dan akuntansi. Accurate Accounting Software merupakan aplikasi akuntansi yang membantu pencatatan pembukuan yang sering digunakan secara umum pada perusahaan-perusahaan di Indonesia. Pelatihan dilakukan secara tatap muka dengan pemaparan materi dan praktek langsung penggunaan Accurate Accounting Software yang diikuti sebanyak 30 siswa. Sebagai bentuk evaluasi, siswa mengikuti pre-test dan post-test sebanyak 14 pertanyaan. Hasil pre-test menunjukkan sebanyak 34% siswa memperoleh nilai 50 dan sebanyak 66% siswa memperoleh nilai di bawah 50. Hasil post-test menunjukkan sebanyak 17% siswa memperoleh nilai di 70-80, sebanyak 33% siswa memperoleh nilai 60, sebanyak 13% siswa memperoleh nilai 50, dan sebanyak 37% memperoleh nilai di bawah 50. Hal ini menunjukkan hasil yang positif dalam meningkatkan pemahaman dan minat siswa terhadap software akuntansi dan tentunya akan menjadi pengalaman berharga bagi siswa.Abstract: Technological developments provide many benefits, namely efficiency. Accounting processes can also be streamlined with accounting software. The community service team introduced Accurate Accounting Software with the aim of improving the competence of students at SMK Negeri 6 Medan in the field of finance and accounting. Accurate Accounting Software is an accounting application that assists in bookkeeping, which is commonly used in companies in Indonesia. The training was conducted face-to-face with material presentations and hands-on practice using Accurate Accounting Software, which was attended by 30 students. As a form of evaluation, students took a pre-test and post-test. The pre-test results showed that 34% of students scored 50 and 66% of students scored below 50. The post-test results showed that 17% of students scored between 70-80, 33% scored 60, 13% scored 50, and 37% scored below 50. This indicates positive results in improving students' understanding and interest in accounting software and will certainly be a valuable experience for them.
Co-Authors Afen Prana Utama Sembiring Akilah Angelica Valencia Christina Christina Denny Saputra Dessyana Dessyana, Dessyana Devina Loman Dina Indah Permatasari Elvira Engelyne Erista Agustina Felicia Hanitio Fiderlin Buulolo gaol, masria lumban Gomgom Panggabean Iskandar Muda Situmorang Ivonny Jamain, Tries Handriman Jhon Lismart Benget. P. Jothan Gladwin Aloysius Mendrofa Julis, Danica Jupianus Sitepu Khosasi, Dian Bravo Law, Jimmy Lo, Lucyana Muhammad Yusuf Nobel Temanta Ginting Nur Aliah Nur Aliah Prima Reza Wahyuni Riny, Riny Risca Novalia Shane, Cindy Sherly Lim Silitonga, Putri S. L. Sinaga, Krismando Viktor Situmorang, Dokman Marulitua Sonya Enda Natasha Stencer Ivan Hoe Lumban Gaol Sugianta Ovinus Ginting Sulia - Syafira Ulya Firza Syafira Ulya Firza Theresia Natalia Sinaga Yanuar Setio Wicaksono Yunita Eriyanti Pakpahan, Yunita Eriyanti