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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA JURNAL PENDIDIKAN TAMBUSAI SULTANIST: Jurnal Manajemen dan Keuangan Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Worksheet : Jurnal Akuntansi International Journal of Economics Studies
Elviani, Sri
Universitas Islam Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Aulia, Citra; elviani, sri; lubis, farida khairani; Simbolon, Ramadona
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6467

Abstract

This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.
PENGARUH EDUKASI KEUANGAN, LITERASI KEUANGAN, FINANCIAL TECHNOLOGY TERHADAP PERILAKU DALAM MENGELOLA KEUANGAN PADA MAHASISWA AKUNTANSI DI KOTA MEDAN Hamida, Novelia; Simbolon, Ramadona; Elviani, Sri
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6462

Abstract

This study was conducted to analyze the influence of financial education, financial literacy, and financial technology on the financial management behavior of accounting students in Medan City. Students in Medan City totaling 11,825 are the focus population in this quantitative analysis. The sampling method uses non-probability sampling with a purposive sampling approach. The sample of this study was 387 students. With a quantitative approach and multiple linear regression method, data were collected from accounting students through questionnaires. The statistical method used in this study is the Statistical Program for Social Science (SPSS). The results of the study show that partially and simultaneously, the three independent variables have a significant influence on financial management behavior. Financial education provides a basic understanding of personal financial management, financial literacy helps students make the right financial decisions, and financial technology facilitates access and management of financial transactions. These findings indicate the importance of these three aspects in shaping healthy financial behavior among students.
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023 Yulia, Rizka; Rahayu, Sri; Elviani, Sri; Rahmarisa, Faty
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6482

Abstract

This study aims to examine the effect of profitability, financial leverage, asset efficiency, and dividend policy on the sustainable growth rate (SGR) of companies listed on the Jakarta Islamic Index (JII) for the period 2021–2023. A quantitative research approach was employed, utilizing secondary data obtained from companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 15 companies out of 30 listed on the JII that met the predetermined criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS version 25. The results of the study indicate that, partially, profitability as proxied by Return on Equity (ROE) and financial leverage as proxied by Debt to Equity Ratio (DER) have a positive and significant influence on SGR. In contrast, asset efficiency as measured by Total Asset Turnover (TATO) and dividend policy as measured by Dividend Payout Ratio (DPR) have a negative and significant effect on SGR. Simultaneously, all four independent variables exert a statistically significant influence on the sustainable growth rate
Pengaruh TI dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Peran Pengendalian Internal Ifrah, Marsyanda; Elviani, Sri; Andri, Shofwan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6867

Abstract

Thisi researchi investigates thei effecti ofi informationi technology utilization andi humani resource competencei oni thei quality ofi financiali reportsi ini locali governmenti institutions, i withiiinternali controli systemsi actingi asi ai mediatingi variable. i Thei studyi reliesi oni primaryi datai gatheredi fromi financei staffi withini thei Regionali Apparatusi Worki Unitsi (SKPD) i ofi Medani City. i Ai purposivei samplingi methodi wasi applied, i involvingi 100i selectedi respondents. i Thei analysisi wasi carriedi outi usingi pathi analysisi throughi thei SmartPLSi 4i application. i Thei findingsi showi thati thei applicationi ofi informationi technologyi significantlyi influencesi internali controli systems, whereasi humani resourcei competencei doesi not. i Furthermore, i wheni internali controli isi consideredi asi ai mediatingi factor, i informationi technologyi stilli exhibitsi ai notablei impacti oni thei qualityi ofi financiali reporting, i whilei thei rolei ofi humani resourcei competencei remainsi insignificant.
Co-Authors Abdul Rasyid Abdullah, Noor Marini Haji Adek Zuhrati Wardi Akman Daulay Akman Daulay Amin, Ayu Syahfitri Andri, Shofwan Anjami Nadila Annisa Fadillah Annisa Fadillah, Annisa Aulia, Citra Avisha Dinda Ayu Indriani Barus, Muhammad Joni Cut Riska Jafira Daniel Happy Putra Dinda Audria Elina Rahmawati Gustarina Fadila, Reihana Farida Khairani Fauzan Azim Fauzi Fauzi Gustarina, Elina Rahmawati Hamida, Novelia Hery Widijanto Ifrah, Marsyanda Irwan Taufik Marpaung Iskandar Muda Jalilah Ilmiha Junita, Rachel Kardila Maysuri Kinsky, Carina Lubis, Farida Khairani MS, Abdul Rasyid Muhammad Joni Barus Muliati Fitri Natasya Bella Safira Marpaung Ningsih, Heny Triastuti Kurnia Ningsih, Heny Triastuti Kurnia Nur Augus Fahmi Nur Augus Fahmi Nur Augus Fahmi Nur M Ridha Tarigan Octavianika, Ika Rahmarisa, Faty Ramadona Simbolon Rifqi Nadhif Hafidh Simamora Rindi Antika Br Damanik Rizki Chandra Ronaldo . Safrida Shita Tiara Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi SRI RAHAYU Supitriyani, Supitriyani Syamsul Efendi Tika Indria Tri Kartika Yudha Tria Maulina Fatimah Yulia Rahman Yusrita Yusrita . Zenni Riana Zulkifli Siregar