Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal Jurnal Scientia Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Proceeding International Seminar of Islamic Studies Jurnal Akuntansi, Manajemen dan Bisnis Digital International Journal of Management, Economic and Accounting Harmoni Economics: International Journal of Economics and Accounting
Neng Sri Wardhani
Universitas Pembangunan Panca Budi
Religion Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
UNDERSTANDING OF SMES IN THE PREPARATION OF MSME BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) IN THE COMMUNITY OF PAHLAWAN VILLAGE, BATUBARA REGENCY, NORTH SUMATRA Neng Sri Wardhani; Annisa Ilmi Faried
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

MSME initiatives help create jobs and are very important in helping Batubara District in solving its financial problems to boost the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this study is to determine how well the understanding and readiness of MSME actors and the Pahlawan village community in Batubara Regency to implement MSME bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK EMKM) in 2023, which is beneficial for MSME business continuity for MSME actors. Primary and secondary data are used to collect data. Primary data was obtained from the distribution of questionnaires and secondary data was obtained from data from the Cooperative and MSME Office of Coal Regency. This study used a sample of 30 people from Pahlawan village, Batubara Regency, including MSME actors. Because this study discusses the understanding of MSME bookkeeping based on the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM) in Coal Regency, Therefore, descriptive qualitative research methodology in the form of words instead of numbers is used to present the data in this study.
ENHANCE AN UNDERSTANDING OF MICRO SMALL AND MEDIUM ENTITY BOOKKEEPING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO SMALL AND MEDIUM ENTITIES Neng Sri Wardhani; Annisa Ilmi Faried; Tia Novira Sucipto; Selfi Widiyanti
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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

Abstract

UMKM initiatives help create jobs and are very important in assisting Batubara Regency in solving its financial problems to improve the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this research is to find out how good the understanding and readiness of UMKM players and the Pahlawan village community in Batubara Regency are to implement UMKM bookkeeping based on Micro, Small and Medium Entity Accounting Standards (SAK UMKM) in 2023, which is beneficial for the continuity of UMKM businesses for business actors. This paper used a sample of 30 people from the village of Pahlawan, Batubara Regency, including UMKM actors. Because this research discusses the understanding of UMKM bookkeeping based on Micro, Small and Medium Entity Financial Accounting Standards in Batubara District, a descriptive qualitative research methodology in the form of words not in the form of numbers is used to present the data in this study.
Analysis of Revenue Diversification and Its Impact on ROA: Study on State-Owned Banks 2018-2024 Handriyani Dwilita; Neng Sri Wardhani; Syafira Salsabiela
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.407

Abstract

The financial crisis has prompted global banks to strategize, reduce loans between countries to the emergence of regional banks that fill the gap, and the emergence of regional and global competition between banks. Competition and digital transformation encourage Indonesian banks to grow and develop. One of them is the determination of bank revenue strategies to support banking performance, especially state-owned banks. The theory of income diversification in several countries, both neighboring countries, and Europe considers whether or not to diversify its income composition strategy.  This study aims to examine the composition of state-owned bank revenues for the period 2018 to 2024. Is there income diversification? And how does it impact on the value of ROA of state-owned banks. This research is a qualitative research with a descriptive approach, with a research sample of 4 state-owned banks. So the research is called case study research with saturated samples. The results of the study revealed that state-owned banks (BRI, BNI, Mandiri, and BTN) did not diversify their revenues, banks only focused on interest income which controlled almost 90% of bank revenue. There was an increase in the portion of interest income in the 4th period, but it did not have an impact on the increase in ROA. Therefore, the income strategy by focusing on 1 main type of income, namely interest income, does not have an impact on the increase or decrease in the value of ROA.
The Role of Good Corporate Governance in Enhancing Corporate Accountability: A Systematic Literature Review Afsha Harnia; Aisyah Nurhaliza Arifin; Rizky Natasya; Siti Khairunnisa; Zahira Naswa Ramadani; Neng Sri Wardhani
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/6rt4jw04

Abstract

The implementation of Good Corporate Governance (GCG) has become a strategic issue within the Indonesian corporate landscape, particularly in light of the increasing number of corruption cases and instances of weak accountability at major companies such as PT Jiwasraya, PT Timah, and PT Pertamina, which have caused state losses amounting to hundreds of trillions of rupiah. This study aims to analyze the role of GCG in enhancing corporate accountability through a Systematic Literature Review (SLR) approach. Data were collected by searching for scientific journal articles in the Google Scholar, Garuda, and Sinta databases published between 2021 and 2026, using the keywords "Good Corporate Governance" and "accountability." Following a selection process based on inclusion and exclusion criteria, a number of relevant articles were identified for thematic analysis. The findings indicate that the application of GCG principles—namely transparency, accountability, responsibility, independence, and fairness—consistently contributes to strengthening internal control systems, preventing fraud, and enhancing the trust of investors and stakeholders. This study is expected to offer both theoretical and practical contributions for companies and regulators in promoting more effective GCG implementation in Indonesia.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK-EMKM) Pada UMKM Warung Kelontong Di Kecamatan Binjai Kota Tiara Monica Putri; Heriyati Chrisna; Neng Sri Wardhani
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2557

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan persediaan barang dagangan berdasarkan SAK-EMKM pada UMKM warung kelontong di Kecamatan Binjai Kota. Penelitian menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada tiga UMKM warung kelontong yaitu UMKM Kios SS, Toko Bu Uti dan Toko Bu Ros. Hasil penelitian menunjukkan bahwa pencatatan persediaan barang masih dilakukan secara sederhana dan belum sesuai dengan SAK-EMKM karena pelaku usaha hanya mencatat stok barang awal, barang yang terjual dan omzet harian, tanpa melakukan pencatatan stok barang secara sistematis. Kendala yang dihadapi meliputi kurangnya pemahaman akuntansi dan keterbatasan sumber daya manusia. Penelitian ini menyimpulkan bahwa penerapan persediaan barang berdasarkan SAK-EMKM pada UMKM warung kelontong khususnya di Kecamatan Binjai Kota masih belum optimal sehingga diperlukan pelatihan dan pendampingan bagi para pelaku UMKM.
THE ROLE OF GOOD CORPORATE GOVERNANCE IN REALIZING CORPORATE ACCOUNTABILITY: A CASE STUDY OF PT CIPUTRA DEVELOPMENT TBK Flora Sania; Dini Sapira Br Sembiring; Sarah Obadiyah Ivana; Bunga Citra Lestari; Alya Rahma; Neng Sri Wardhani
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/gmpg5472

Abstract

This study examines the role of Good Corporate Governance (GCG) in realizing corporate accountability, using PT Ciputra Development Tbk, one of the largest listed property developers in Indonesia (stock code CTRA), as a case study. Accountability, one of the five GCG principles formulated by the National Committee on Governance Policy (KNKG), namely Transparency, Accountability, Responsibility, Independency, and Fairness (TARIF), requires clarity of function, implementation, and responsibility of every corporate organ so that management runs effectively. This research uses a descriptive qualitative method with a single case study approach, relying on secondary data obtained from the Company's Annual Reports for the 2023 and 2024 financial years, together with information published on the Company's official corporate governance pages. Data were collected through documentation studies and analyzed using content analysis, mapped against accountability indicators referring to the KNKG General Guidelines for Good Corporate Governance and applicable Financial Services Authority (OJK) regulations. The results show that PT Ciputra Development Tbk has established a complete governance structure consisting of the General Meeting of Shareholders, Board of Commissioners with Independent Commissioners, Board of Directors, Audit Committee, Nomination and Remuneration Committee, Corporate Secretary, and Internal Audit Unit, each of which carries a clearly defined accountability function. The Board of Commissioners and the Audit Committee, chaired by an Independent Commissioner, actively supervise management and coordinate with internal and external auditors, while the Board of Directors is held accountable through periodic reporting to the General Meeting of Shareholders. These findings indicate that the Company's governance practices are generally consistent with the accountability principle, although disclosure regarding the exact composition ratio of Independent Commissioners could be made more explicit in its public communication.
The Influence Of Public Accountability, Transparency, And Integrity On The Quality Of Perumnas Financial Reports In North Sumatra Renaldi Panjaitan; Tia Novira Sucipto; Neng Sri Wardhani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11001

Abstract

This study aims to empirically examine the influence of public accountability, transparency, and integrity on the quality of financial statements at Perum Perumnas of North Sumatra. The research specifically investigates the partial and simultaneous effects of each variable on improving financial reporting quality and identifies the most dominant contributing factor. A quantitative approach with an explanatory research design was employed using a survey method. The study sample consisted of 37 employees directly involved in the management and preparation of financial statements, selected through a convenience sampling technique. Data were collected using structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The findings reveal that public accountability, transparency, and integrity have a positive and significant effect on the quality of financial statements, both individually and simultaneously. Among these variables, integrity emerges as the most dominant factor influencing financial reporting quality. These results highlight the importance of implementing good governance principles to enhance financial reporting practices. The study concludes that strengthening accountability, information transparency, and personnel integrity is essential for improving the quality of financial statements in State-Owned Enterprises, particularly within Indonesia’s housing sector.
Co-Authors Afsha Harnia Aisyah Nurhaliza Arifin Alya Rahma Bunga Citra Lestari Dini Sapira Br Sembiring Faried, Annisa Ilmi Flora Sania Handriyani Dwilita Heriyati Chrisna Renaldi Panjaitan Rizky Natasya Sarah Obadiyah Ivana Selfi Widiyanti Siti Khairunnisa Syafira Salsabiela Tia Novira Sucipto Tiara Monica Putri Zahira Naswa Ramadani