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Raya Puspita Sari Hasibuan
Department Of Accounting, Politeknik Negeri Medan
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Innovation of Financial Accounting Practices through the Design of SAK-Based Financial Accounting Applications Raya Puspita Sari Hasibuan; Cut Nizma; Anita Putri; Rahmadani Rahmadani
Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs.
Analysis of Increasing Product Sales Value Through Sustainable Business Planning in MSMEs in Medan City Eli Safrida; Selfi Afriani Gultom; Raya Puspita Sari Hasibuan; Suri Purnami; Ana Fitria; Susilawati Susilawati
Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i6.2109

Abstract

This study aims to analyze the increase in product selling value through sustainable business planning in Micro, Small, and Medium Enterprises (MSMEs) in Medan City, especially those engaged in handicrafts. The majority of MSMEs in this sector are known to face challenges in the sustainability of their businesses due to the lack of effective business planning. This research method involves in-depth surveys and interviews with a number of handicraft MSMEs in Medan City, namely a total of 36 MSMEs. The collected data will be analyzed using qualitative and quantitative approaches. The results of this analysis will provide a comprehensive overview of the obstacles faced by MSMEs in managing their businesses, especially related to aspects of business planning. This research highlights the need for better business planning as the key to increasing the selling value of MSME products. By formulating a sustainable business plan, it is hoped that MSMEs can identify and overcome problems that often arise in their business activities. In addition, this study also explores the positive impact of sustainable business planning on increasing the competitiveness and marketing of MSME products. The results of this study are expected to provide practical recommendations to handicraft MSMEs in Medan City, as well as to related stakeholders, such as local governments and MSME supporting institutions. The implementation of sustainable business planning is expected to make a significant contribution to increasing the selling value of MSME products and in turn, improving the welfare of MSME owners and economic growth in the region. Thus, it can be understood that careful business planning is indeed very important.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, AND SALES GROWTH ON COMPANY VALUE IN THE NON-CYCLICAL CONSUMER SECTOR ON THE INDONESIA STOCK EXCHANGE Citra Tionar Simanjuntak; Meily Surianti; Khanti Listya; Raya Puspita Sari Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6hsjfg72

Abstract

This research seeks to empirically examine the effects of free cash flow, investment opportunity set, and sales growth on company value within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study analyzes a sample of 75 companies over five years (2019–2023), yielding a total of 375 observations. Data were collected through documentation, specifically from annual reports and audited financial statements of the selected companies, accessible via the official IDX website and the respective companies’ websites. The dataset was analyzed using panel data regression techniques implemented in EViews version 13. Findings reveal that free cash flow (FCF) does not have a statistically significant effect on company value, whereas the investment opportunity set (IOS) positively influences company value. Conversely, sales growth is found to harm company value
Pengaruh Persepsi Mahasiswa terhadap Akuntabilitas Keuangan: Peran Mediasi Pemahaman Standar Akuntansi Pemerintahan (SAP) Putri Syuhada; Raya Puspita Sari Hasibuan; Nuraini Nuraini; Eli Safrida
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.739

Abstract

This study examines the relationship among students' perceptions, their understanding of the Government Accounting Standards (SAP), and financial accountability in public-sector accounting education. It addresses the limited integration of conceptual mastery and accountable behavior. The analysis examines the influence of students' perceptions on financial accountability, with SAP understanding as a mediating variable. A quantitative explanatory research design was used. The study involved 184 students in the Public Financial Accounting program who had completed the government accounting course. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to identify relationships among the variables. The results indicate that students' perceptions positively and significantly influence SAP understanding, but do not have a significant direct influence on financial accountability. However, SAP understanding significantly influences financial accountability and mediates the relationship between the variables. These findings suggest that when students' perceptions are accompanied by a solid understanding of SAP, this understanding serves as a cognitive foundation for financial accountability.
ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE Raya Puspita Sari Hasibuan; Putri Syuhada; Indri Dithisari; Eli Safrida
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/k7fc3d80

Abstract

This study examines the growing importance of integrating accounting information systems and audit quality in enhancing organizational transparency and accountability, particularly in the context of Sustainable Development Goals (SDGs) reporting. As sustainability reporting becomes a critical component of corporate disclosure, organizations are required to ensure that the information presented is both reliable and relevant. Therefore, this research aims to analyze the influence of accounting information systems and audit quality on SDG reporting, while investigating the mediating role of sustainability disclosure and the moderating effect of governance quality. This study adopts a quantitative research approach using survey data collected from professionals involved in accounting, auditing, and financial reporting functions. The data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings indicate that accounting information systems and audit quality have significant positive effects on sustainability disclosure, which in turn significantly enhances SDG reporting. Additionally, sustainability disclosure is found to partially mediate the relationship between the independent variables and SDG reporting. Governance quality also plays a significant moderating role, strengthening the relationship between both accounting information systems and audit quality with SDG reporting. These results highlight the importance of integrating technological systems, audit practices, and governance mechanisms to improve sustainability reporting practices. The study contributes to the literature by providing an integrated framework that links accounting systems, audit quality, and SDG reporting, and offers practical implications for organizations aiming to improve transparency and sustainability performance.
Co-Authors Abdul Rahman Amelira Haris Nasution Ana Fitria Anita Putri Chanda Fawwaz Mahesa Chiky Putri Andinda Jas Citra Tionar Simanjuntak Cut Nizma Darmawati Simanjuntak - DELIANA DELIANA Efni Siregar & Vivianti Novita - Fachmi Ridho Fazry Affandi Firyaal Rifdah Saniyyah Indri Dithisari Jojor Lisbet Sibarani Khairani Khanti Listya Mariahati Marlya Fatira AK Meily Surianti Nuraini Nuraini R Riswanto Rahmadani Rahmadani Raihan Rajih Rambe Safrida, Eli Salsabila Salsabila Selfi Afriani Gultom Situngkir, Anggiat Suri Purnami - Surya Dharma Susilawati Susilawati Susilawati Susilawati Syarief, Mochamad Edman Syuhada, Putri William Caesar Wirawan Agyu Wicaksono Yuni Ramadhani