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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Research of Economics and Bussiness Journal of Management, Economic, and Accounting
Noviza Asni Waruwu
Universitas Nias
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Return Saham Terhadap Kepemilikan Institusional Sebagai Variabel Moderating Pada Perusahaan Manufaktur Terdaftar Di BEI Noviza Asni Waruwu
Journal Research of Economic and Bussiness Vol. 1 No. 02 (2022): Juli 2022
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.498 KB) | DOI: 10.55537/jreb.v1i02.172

Abstract

The study aims to examine the influence of return on assets, operating cash flow, financing cash flow, investment cash flow, economic value added, residual income, market value added, debt to equity ratio, to return stock with institusional ownership as a moderating variable. The population in this study is a manufacturing company in Indonesia Stock Exchange period of 2015 – 2019. By using purposive sampling method, the sample number 52 manufacturing company with 208 observations. By using multiple regression analysis, the results showed simultaneously or synchronously (test F) return on assets, operating cash flow, financing cash flow, investment cash flow, eonomic value added, residual income, market value added, debt to equity ratio positive and significant effect on return stock. Partially return on assets and cash flow funding positive and significant impact on the return of shares, while operating cash flow, investment cash flow, economic value added, residual income, market value added, and debt to equity ratio has no significant effect on return stock. Test results residual indicate that institusional ownership is not able to moderate the influence of return on assets, operating cash flow, financing cash flow, investment cash flow, economic value added, residual income, market value added, and debt to equity ratio on return stock to manufacturing company in Indonesia Stock Excahnge 2015 – 2019.
PENERAPAN PSAP NOMOR 07 DALAM PENGELOLAAN AKUNTANSI ASET TETAP DI DINAS BPKPD KABUPATEN NIAS Antonius Piaman Telaumbanua; Tri Hartati Sukartini Hulu; Kurniawan Sarototonafo Zai; Noviza Asni Waruwu
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 01 (2024): JE. Vol. 12 No 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i01.54635

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan akuntansi aset tetap menurut PSAP No. 07 terkait aset tetap pada Badan Pengelolaan Keuangan dan Pajak Daerah Kabupaten Nias. Lokasi penelitian ini adalah di Badan Pengelola Keuangan dan Pendapatan Daerah (BPKPD) Kabupaten Nias. Hasil penelitian diperoleh bahwa diketahui bahwa BPKPD Kabupaten Nias telah melakukan penyusutan aset tetap pada akhir periode (tahun). Data akumulasi penyusutan aset tetap yang terdapat pada pos laporan keuangan BPKPD Kabupaten Nias tidak dungkap secara jelas kepada peneliti. Untuk pengungkapan penyusutan hanya sebesar nilai yang disusutkan juga tidak dijelaskan mengenai pengungkapan informasi penyusutannya sesuai dengan penerapan PSAP 07 paragraf 79 point c. Agar sesuai dengan PSAP 07 Paragraf 79 point c Peraturan Pemerintah Nomor 71 Tahun 2010 adalah; 1). Kebijakan penyusutan yang tercatat jelas mengenai metode penyusutan yang digunakan, masa manfaat/tarif penyusutan yang digunakan, nilai tercatat bruto dan akumulasi penyusutan pada awal dan akhir periode.  2). Rekonsilasi jumlah tercatat pada awal dan akhir periode yang menunjukkan penambahan, pelepasan, akumulasi penyusutan, dan perubahan nilai serta mutasi aset tetap lainnya   Kata Kunci: PSAP 07, Aset Tetap.
The Role Of Accounting Information Systems In Improving The Efficiency Of Financial Management Of The Nias Heritage Museum Foundation Natalia Laoli; Dedi Irawan Zebua; Serniati Zebua; Noviza Asni Waruwu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9398

Abstract

Efficient financial management is a challenge for non-profit organizations, including the Nias Heritage Museum Foundation, which relies heavily on grants, donations, and non-commercial income. The main problem faced by the foundation is the use of Microsoft Excel for financial recording, resulting in reporting processes that take 3–7 working days, a high risk of input errors, lack of internal controls, and limited real-time data access. These conditions hinder the efficiency, transparency, and accountability of the foundation’s financial management.This study aims to analyze the role of Accounting Information Systems (AIS) in improving financial management efficiency at the Nias Heritage Museum Foundation. The research adopts a qualitative descriptive approach, with data collected through interviews, direct observation, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing stages.The results show that although the Excel-based AIS provides flexibility in recording and reporting, it has significant limitations, including the absence of automation features, minimal integration between divisions, and the risk of data loss due to local storage. The current AIS plays a role in supporting transaction recording, report preparation, financial control, and improving accountability to both internal and external parties. However, its role is not yet optimal due to reliance on manual input and technological constraints.The study concludes that the AIS used by the Nias Heritage Museum Foundation has provided a basic contribution to smooth financial administration but has not yet achieved maximum efficiency. To improve performance, it is recommended to adopt an integrated application-based AIS, provide staff training, strengthen internal controls, and implement cloud-based data storage systems. These measures are expected to accelerate reporting processes, reduce errors, and enhance the foundation’s transparency and accountability in the long term.
Implementation Of EMKM SAK In Inventory Recording At ASHER Pharmacy In Fodo Village, South Gunungsitoli District Wan Riang Zega; Sophia Molinda Kakisina; Noviza Asni Waruwu; Fakta Solala Zebua
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9399

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in inventory recording at Asher Pharmacy in Fodo Village, Gunungsitoli South District. SAK EMKM is an accounting standard designed to facilitate small and medium-sized entities in preparing relevant, reliable, and compliant financial statements in accordance with accounting principles applicable in Indonesia. Inventory, as one of the significant current assets in a pharmacy business, requires accurate recording to support managerial decision-making and the preparation of accurate financial statements. This study used a qualitative descriptive method with a case study approach, in which data were obtained through interviews, observations, and documentation of the inventory recording process at Asher Pharmacy. The analysis was conducted by comparing the inventory recording practices applied with the provisions of SAK EMKM, including recognition, measurement, and presentation. The results of the study indicate that inventory recording at Apotek Asher has been carried out systematically, but there are several aspects that are not yet fully in accordance with SAK EMKM, particularly in terms of inventory valuation and disclosure in financial statements. The researcher recommends that Apotek Asher adjust its recording procedures in accordance with standards to improve the reliability of financial information and support more effective business management.
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Noniar Juni Artati Zebua; Noviza Asni Waruwu; Kurniawan Sarototonafo Zai; Dedi Irawan Zebua
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Co-Authors Antonius Piaman Telaumbanua Dedi Irawan Zebua Fakta Solala Zebua Kurniawan Sarototonafo Zai Natalia Laoli Noniar Juni Artati Zebua Serniati Zebua SOPHIA MOLINDA KAKISINA Tri Hartati Sukartini Hulu Wan Riang Zega