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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Teknik UISU (SEMNASTEK) Journal of Innovative and Creativity Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi dan Bisnis
Shofwan Andri
Fakultas Ekonomi, Universitas Islam Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PELATIHAN PEMBUATAN LAPORAN KEUANGAN UMKM DI DESA KUBAH SENTANG KECAMATAN PANTAI LABU Lusi Elviani Rangkuti; Farida Khairani Lubis; Shofwan Andri; Julienda Br. Harahap; Tika Indria
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 1 (2023): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i1.7973

Abstract

Kubah Sentang is one of the villages in Pantai Labu sub-district, Deli Serdang Regency, North Sumatra province, Indonesia. It consists of two hamlets, namely Hamlet I and Hamlet II. Kubah Sentang Village is directly adjacent to Kuala Namu Deli Serdang International Airport, Pematang Monastery Village, Durian Village and Pantai Labu Pekan Village. The majority of the people in Dome Sentang Village are generally fishermen, farmers and livestock and plantation laborers. But in the sentang dome itself there are UMKM or home industries that produce food such as ombus ombus and raden galoh which still need coaching both in terms of marketing and financial reports. The purpose of this community service is for training in making MSME financial reports at the Sentang Dome. The result of this service is that the people of Sentang Dome understand how to make simple financial reports and understand how to record income and expenses so that the cash books owned by MSMEs in Sentang Dome can be recorded neatly and easy to understand. Starting from recording transactions in the cash book to making journals and up to making simple financial reports consisting of profit and loss reports, reports on changes in capital and statements of financial position
Analisis Penerapan Aplikasi SIPD Dalam Pelaksanaan Laporan Keuangan Pada Dinas Kesehatan Provinsi Sumatera Utara Ria Agustia; Heny Triastuti KN; Shofwan Andri
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2960

Abstract

The application of SIPD application in the preparation of regional financial reports is very beneficial in terms of budget planning and facilitating the preparation, transparency and accountability of financial reports as well as facilitating the supervision and evaluation of services. This study aims to determine the extent of the application of the Regional Development Information System (SIPD) in the preparation of financial reports of the North Sumatra Provincial Health Office. What are the constraints in the application of the Regional Development Information System (SIPD) in the preparation of financial reports of the North Sumatra Provincial Health Office. This study uses a qualitative phenomenological and descriptive approach. This study uses qualitative data in the form of interview results at the North Sumatra Provincial Health Office. The results of this study indicate that employees at the North Sumatra Provincial Health Office have understood the meaning of the Regional Development Information System (SIPD) financial application, as seen from their understanding of the meaning, benefits and objectives and the input data needed as well as the output of financial reports produced from the processing results. The quality of information produced from the implementation of the financial SIPD application is good, this is indicated by the fulfillment of three characteristics, namely: Timeliness, Reliability, Relevance
Pengaruh Kinerja Keuangan terhadap Financial Sustainability Bank Umum Syariah di Indonesia dengan Variabel Moderasi Kepemilikan Institusional Riva Nazwa Sasmita; Farida Khairani Lubis; Shofwan Andri
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1785

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan yang diproksikan oleh Return On Assets (ROA) dan Non Performing Financing (NPF) terhadap financial sustainability pada Bank Umum Syariah di Indonesia dengan kepemilikan institusional sebagai variabel moderasi. Metode yag digunakan adalah kuantitatif dengan objek Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK), menggunakan data sekunder dari laporan keuangan tahunan. Sampel ditentukan melalui purposive sampling, menghasilkan 9 bank dengan 45 data observasi. Analisis dilakukan dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasilnya menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap FS, sedangkan NPF berpengaruh negatif signifikan terhadap FS. Kepemilikan institusional mampu memoderasi pengaruh ROA terhadap FS, namun tidak mampu memoderasi pengaruh NPF terhadap FS.
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya pada PTPN IV Regional III Unit Kebun PKS Sei Intan (Rokan Hulu) Tahun 2024 dan 2025 Pretty Nur A’yuni Laoli; Heny Tiastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14088

Abstract

This study aims to analyze the preparation process of the Production Cost Work Plan and Budget (RKAP) and compare it with the realization of production costs at PT Perkebunan Nusantara IV Regional III, Sei Intan Palm Oil Mill Unit, during 2024 and 2025. This research employed a qualitative descriptive method using primary data collected through observation, interviews, and documentation. The study focuses on examining the extent to which the production cost budget functions as a planning and control instrument in supporting the effectiveness of the company's operational management. The findings indicate that the RKAP preparation process applies a combination of bottom-up and top-down planning approaches, enabling the company to accommodate operational needs while aligning with management policies. Furthermore, the production cost budget has been effectively implemented as a planning and control tool. Although several variances were identified between the budgeted and actual production costs, these deviations remained within acceptable limits and could be justified in accordance with the company's established policies and operational standards.
Pengaruh Pemahaman Akuntansi dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan di Kecamatan Medan Polonia Salsa Nurmala; Heny Triastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14086

Abstract

This study aims to examine the effect of accounting understanding and training on the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Medan Polonia District. The study population comprised all MSMEs operating in the district. A total of 50 MSMEs were selected as the sample using the total sampling (census) method, in which all members of the population were included as respondents. This research employed a quantitative approach using multiple linear regression analysis, including the t-test, F-test, and coefficient of determination (R²) to examine the effects of the independent variables on the dependent variable. The findings indicate that accounting understanding has a positive and significant effect on the quality of MSMEs' financial statements. In addition, training on the implementation of SAK EMKM also has a positive and significant effect on financial statement quality. These findings suggest that improving accounting competence and providing continuous SAK EMKM training play an important role in producing higher-quality, reliable financial statements that comply with applicable accounting standards.
Pengaruh Penggunaan Sistem Imformasi Keuangan Bumdes dan Akuntabilitas Terhadap Transparansi Pengelolaan Keuangan Bumdes (Study Empiris pada Kecamatan Tanjung Morawa Kabupaten Deli Serdang) Nita Azhari Simanjuntak; Mas'ut Mas'ut; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Sistem Informasi Keuangan Desa (Siskeudes) dan akuntabilitas terhadap transparansi pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Kecamatan Tanjung Morawa, Kabupaten Deli Serdang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan pengelola BUMDes sebagai responden. Data primer dikumpulkan melalui penyebaran kuesioner dan selanjutnya dianalisis menggunakan Statistical Package for the Social Sciences (SPSS) dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan Siskeudes dan akuntabilitas berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap transparansi pengelolaan keuangan BUMDes. Temuan ini menunjukkan bahwa optimalisasi pemanfaatan Siskeudes dan penguatan praktik akuntabilitas dapat meningkatkan transparansi, keterbukaan informasi, serta kualitas tata kelola keuangan BUMDes secara lebih efektif dan berkelanjutan.
Pengaruh Penerapan Green Accounting dan Good Corporate Governance Terhadap Kinerja Lingkungan dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2024 Nasma Tia Miswari; Ramadona Simbolon; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14081

Abstract

This study aims to analyze the effect of green accounting and good corporate governance on environmental performance and to examine the role of profitability in moderating these relationships among manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample consisted of 16 manufacturing companies selected through purposive sampling, resulting in 64 observations. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that green accounting and good corporate governance have a positive and significant effect on environmental performance. Meanwhile, profitability, measured by Return on Assets (ROA), was unable to moderate the effects of green accounting or good corporate governance on environmental performance. These findings indicate that environmental performance is more strongly influenced by the implementation of environmental accounting and good corporate governance than by the level of company profitability.
Pengaruh Corporate Social Responsibility, Carbon Emissions Disclosure, dan Ukuran Dewan Komisaris terhadap Kinerja Keuangan dengan Profitabilitas sebagai Variabel Moderasi Cindy Tasya Damanik; Ramadona Simbolon; Shofwan Andri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11233

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Carbon Emissions Disclosure (CED), dan Ukuran Dewan Komisaris terhadap Kinerja Keuangan, serta peran profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini dilandasi oleh Legitimacy Theory dan Stakeholder Theory. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Populasi penelitian terdiri dari 91 perusahaan sektor energi yang terdaftar di BEI, dan melalui teknik purposive sampling diperoleh 20 perusahaan sebagai sampel dengan 60 unit data observasi selama tiga tahun pengamatan. Analisis data dilakukan menggunakan metode Partial Least Squares (PLS) melalui perangkat lunak SmartPLS, serta Analisis Regresi Moderasi (MRA). Hasil penelitian menunjukkan bahwa: (1) Corporate Social Responsibility tidak berpengaruh signifikan terhadap kinerja keuangan; (2) Carbon Emissions Disclosure tidak berpengaruh signifikan terhadap kinerja keuangan; (3) Ukuran Dewan Komisaris berpengaruh positif dan signifikan terhadap kinerja keuangan; (4) Profitabilitas tidak mampu memoderasi pengaruh CSR terhadap kinerja keuangan; (5) Profitabilitas tidak mampu memoderasi pengaruh Carbon Emissions Disclosure terhadap kinerja keuangan; (6) Profitabilitas mampu memperkuat pengaruh Ukuran Dewan Komisaris terhadap kinerja keuangan. Temuan penelitian ini mengimplikasikan bahwa penguatan fungsi pengawasan dewan komisaris yang didukung oleh profitabilitas perusahaan merupakan faktor kunci dalam meningkatkan kinerja keuangan perusahaan sektor energi.
Pengaruh Teknologi Akuntansi, Kompetensi, dan Pelatihan terhadap Kualitas Laporan Keuangan Bumdes di Desa Ujung Teran Kecamatan Salapian Kabupaten Langkat Nova Lestari; Heny Triastuti Kurnia Ningsih; Shofwan Andri
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Badan Usaha Milik Desa (BUMDes) membutuhkan akuntabilitas dalam tata kelola keuangannya. Tujuan Penelitian ini adalah untuk mengetahui pengaruh kompetensi dan penggunaan teknologi informasi akuntansi terhadap kualitas laporan keuangan Bumdes di Kecamatan Salapian. Populasi dalam penelitian ini adalah sektor BUMDes yang berada di Desa Ujung Teran. Sampel dalam penelitian ini yaitu 50 pengurus BUMDes di Desa Ujung Teran, dengan teknik penarikan sampel secara total sampling atau metode sensus. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang terdiri dari uji t, uji F, dan uji determinasi. Berdasarkan hasil pengujian dan analisis menunjukkan bahwa teknologi informasi akuntansi berpengaruh positif dan signifikan terhadap Terhadap Kualitas Laporan Keuangan BUMDes di ujung teran, Kompetensi berpengaruh positif dan signifikan terhadap Terhadap Kualitas Laporan Keuangan BUMDes di ujung teran, Pelatihan berpengaruh positif dan signifikanTerhadap Kualitas Laporan Keuangan BUMDes di ujung teran.
Co-Authors Abdul Rasyid Amanda Agustia Pasaribu Aulia Maya Fahira Lubis Awaluddin . Chairunisa Wiguna Cindy Tasya Damanik Desi Permata Sari Dinda Fauzia Aulia Elviani, Sri Emia Fepa Yosa Farida Khairani Lubis Heny Tiastuti Kurnia Ningsih Heny Triastuti KN Irwan Taufik Marpaung Jalilah Ilmiha Jalilah Ilmiha Julienda Br Harahap Lusi Elviani Lusi Elviani Rangkuti Mas'ut Mas'ut Mas’ut . Muhammad Joni Barus Nasma Tia Miswari Ningsih, Heny Triastuti Kurnia Nita Azhari Simanjuntak Nova Lestari Oddie Babudilla, Nilawati Nasti Pretty Nur A’yuni Laoli Ramadona Simbolon Ria Agustia Riva Nazwa Sasmita Salsa Nurmala Sri Rahayu Tika Indria Tri Hernawati Zufrizal