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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Mantik Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Journal of Innovation and Sustainable Empowerment International Journal of Community Service (IJCS) Journal of Innovative and Creativity
Selvi Aristantya
Universitas Battuta
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Pengaruh Sistem Pengendalian Internal Dan Struktur Modal Terhadap Kinerja Keuangan PT. Deli Jaya Samudera Sinthia MayFriscia; Oky Syahputra; Selvi Aristantya
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3418

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan struktur modal terhadap kinerja keuangan PT. Deli Jaya Samudera. Kinerja keuangan perusahaan mencerminkan efisiensi dan efektivitas operasional dalam mencapai tujuan perusahaan, dimana sistem pengendalian internal yang baik dapat meningkatkan kinerja keuangan dengan mengurangi risiko dan memastikan kelancaran operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi untuk menguji hipotesis yang diajukan. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan PT. Deli Jaya Samudera untuk periode 2019-2023 serta data kuisioner yang diperoleh dari karyawan yang terlibat dalam penerapan sistem pengendalian internal. Variabel independen dalam penelitian ini adalah sistem pengendalian internal dan struktur modal, sedangkan variabel dependen adalah kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa sistem pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Hal ini mengindikasikan bahwa penerapan sistem pengendalian yang efektif dapat mendukung pencapaian kinerja keuangan yang lebih baik. Selain itu, struktur modal juga ditemukan memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan, dimana penggunaan utang yang tepat dapat meningkatkan profitabilitas dan efisiensi operasional. Selain itu, penelitian ini juga menemukan bahwa struktur modal berpengaruh signifikan terhadap kinerja keuangan PT. Deli Jaya Samudera. Penggunaan utang yang tepat dan pengelolaan struktur modal yang seimbang dapat meningkatkan profitabilitas serta efisiensi operasional perusahaan.
Pengaruh Kompentensi SDM dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan PT. Pelindo Regional I Kaur, Malkit; Selvi Aristantya; Irna Triannur Lubis
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3440

Abstract

This research aims to determine and analyze the influence of human resource (HR) competence and the use of information technology on the quality of financial reports at PT. Pelindo Regional 1. The research method used is multiple regression analysis, which makes it possible to test the relationship simultaneously between several independent variables and the dependent variable. In this case, the independent variables studied are HR competency and use of information technology, while the dependent variable is the quality of financial reports. The population in this study consisted of 30 employees at PT. Pelindo Regional 1, and by using a saturated sample, all of them were used as samples, so that 30 respondents were obtained. The type of data used in this research is primary data, which was obtained through distributing questionnaires to employees selected as respondents. The collected data was then analyzed using multiple regression statistical tools to test the influence of independent variables on the quality of financial reports. The results of this research show that human resource competency has a significant influence on the quality of financial reports at PT. Pelindo Regional 1. This shows that the higher the competency possessed by employees, especially in terms of knowledge and skills in accounting and finance, the better the quality of the financial reports produced.
Pemberdayaan PKK dalam Rangka Tertib Administrasi dan Tata Kelola Keuangan TPKK Medan Petisah Etty Harya Ningsi; Lambok Manurung; Selvi Aristantya
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i2.139

Abstract

Pemberdayaan Tim Penggerak PKK Kecamatan Medan Petisah merupakan langkah strategis dalam memperkuat kapasitas kelembagaan berbasis komunitas, khususnya dalam hal tertib administrasi dan tata kelola keuangan yang akuntabel. Permasalahan utama yang dihadapi adalah rendahnya pemahaman anggota TP-PKK terhadap penyusunan laporan keuangan, pengelolaan anggaran, serta pengarsipan administrasi organisasi yang sesuai standar. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan teknis dan manajerial anggota PKK melalui pendekatan partisipatif. Program dilaksanakan menggunakan metode Participatory Action Research (PAR), yang mencakup asesmen kebutuhan, pelatihan teknis administrasi dan keuangan, workshop tematik, serta pendampingan lapangan yang diikuti dengan monitoring dan evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman peserta terhadap prinsip transparansi dan akuntabilitas, keterampilan menyusun laporan kegiatan dan keuangan, serta meningkatnya partisipasi masyarakat dalam mengawasi jalannya program. Kegiatan ini juga menghasilkan modul pelatihan dan template laporan keuangan yang dapat direplikasi di wilayah lain. Kesimpulannya, program ini berkontribusi nyata terhadap penguatan tata kelola organisasi perempuan berbasis komunitas dan mendorong terciptanya sistem pengelolaan PKK yang lebih tertib, transparan, dan berkelanjutan di Kecamatan Medan Petisah.
The Effect of Audit Rotation and Audit Quality on the Concentration of the Audit Market on the Indonesia Stock Exchange Buulolo, Efraim William Putra; Oky Syahputra; Selvi Aristantya
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3474

Abstract

The main objective of this study is to find out and analyze the influence of audit rotation and audit quality on the concentration of the audit market on the Indonesia Stock Exchange. This study focuses on the role of audit rotation which describes the turnover of auditors that can affect the independence and objectivity of auditors, as well as the quality of audits that reflect the level of The method used in this study is multiple regression analysis, which allows researchers to test the influence of more than one independent variable on dependent variables simultaneously. The independent variables studied are audit rotation and audit quality, while the dependent variable that is the main focus of this study is the concentration of the audit market, which describes the extent to which the audit market is dominated by several large audit firms or spread across many companies. The population used in this study consisted of 84 issuers listed on the Indonesia Stock Exchange, with samples obtained through purposive sampling techniques, which resulted in 18 issuers that were studied for five years, so that the total data used reached 90 research data. The type of data used in this study is secondary data, obtained from the annual reports of issuers listed on the Indonesia Stock Exchange, as well as other relevant sources. Through data processing and multiple regression analysis, the results of this study show that audit rotation has a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which shows that changes in auditors can affect the level of market concentration. In addition, audit quality was also found to have a significant influence on the concentration of the audit market, indicating that higher audit quality can have an impact on a more equitable market distribution. Overall, this study proves that both audit rotation and audit quality have a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which provides important insights for regulators and companies in understanding the dynamics of the audit market in Indonesia.
Pengaruh Akuntabilitas Dan Sistem Pengawasan Internal Terhadap Kinerja Organisasi Badan Penanggulangan Bencana Daerah Kota Medan Putri Sabrina Andiny; Etty Harya Ningsi; Selvi Aristantya
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.v5i2.2439

Abstract

Otoritas daerah, yang merupakan bagian dari otoritasan, bertanggung jawab atas daerah otonom. Luasnya kekuasaan daerah, nyata, dan akuntabel. Hal ini menunjukkan bahwa Kepala Daerah telah diberi wewenang untuk mengawasi daerahnya. Otonomi daerah telah menghasilkan amandemen UUD 1945. riset semacam itu, yang berfokus pada hubungan antar variabel, dikategorikan sebagai riset kuantitatif. Seratus pegawai Badan Penanggulangan Bencana Daerah Kota Medan menjadi sampel yang digunakan. Hasil riset ini menunjukkan bahwa nilai t hitung untuk variabel akuntabilitas dan nilai t hitung untuk variabel efikasi diri lebih tinggi daripada nilai t tabel, yaitu 5,819 > 1,985. Lebih spesifiknya, 2.047 melebihi 1.985. Dengan demikian, dapat dikatakan bahwa variabel akuntabilitas dan sistem pengendalian internal memiliki pengaruh yang kecil terhadap kinerja organisasi. Selain itu, nilai F hitung sebesar 20,522 lebih besar daripada nilai F tabel sebesar 3,09, yang menunjukkan bahwa riset ini menerima hipotesis H3. Oleh karena itu, dapat dikatakan bahwa tanggung jawab dan sistem pengendalian internal keduanya memengaruhi kinerja organisasi.
The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City Sairun, Aryani; Aristantya, Selvi; Amril, Amril; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9282

Abstract

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.
MSME Financial Performance: The Role of Green Accounting, Green Intellectual Capital, and Fintech in the Sustainability of MSMEs Aristantya, Selvi; Sairun, Aryani; Simanjuntak, Mutiara S.; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9285

Abstract

This study examines and tests personality-mediated management behaviour in MSMEs in Semarang City in relation to financial attitudes and financial experience. Version 25 of SPSS was used to process the data. In Semarang City, 88 MSME business actors made up the sample. The study findings indicate that there is a substantial relationship between personality and financial views as well as experience. There is a considerable impact of financial attitudes on management conduct. Regarding how management conduct is impacted by financial experience, personality has a major impact on how managers behave. Not only does financial experience have a substantial impact on management behaviour mediated by personality, but financial views also have a big influence. Thus, each of the seven current hypotheses has a noteworthy and beneficial impact.
Analisis Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Medan Petisah Natasya, Natasya; Aristantya, Selvi; Syahputra, Oky
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak terhadap penerimaan pajak penghasilan (PPh) , pengaruh penagihan pajak terhadap penerimaan pajak penghasilan (PPh) dan pengaruh pemeriksaan dan penagihan pajak secara simultan terhadap penerimaan pajak penghasilan (PPh) pada Kantor Pelayanan Pajak Medan Petisah.Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Medan Petisah sebanyak 114 orang. Metode pengambilan sampel yang digunakan adalah teknik random sampling yang menggunakan rumus slovin sehingga sampel yang digunakan adalah 53 sampel. Metode analisis penelitia yang digunakan pada penelitian ini adalah metode kuantitatif. Metode analisis yang digunakan adalah metode analisis deskriptif, uji asumsi klasik, uji kelayakan model dan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif terhadap penerimaan pajak, penagihan pajak berpengaruh positif terhadap penerimaan pajak serta pemeriksaan pajak dan penagihan pajak secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.
PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI KOTA MEDAN hawari, Rifqi; Syahputra, Oky; Aristantya, Selvi
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7669

Abstract

This study aims to analyze the effect of auditor competence and independence on audit quality at public accounting firms in Medan. Competence and independence are two important factors that influence the quality of audits produced by auditors. The research method used was a quantitative approach with a sample of 32 auditors obtained from 7 public accounting firms in Medan. Data testing was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results of the test show that the data analysis using partial tests (t-test) shows that: (1) Auditor competence does not have a significant effect on audit quality. (2) Auditor independence does not have a significant effect on audit quality. The results of data testing using the (F-test) indicate that: (3) Auditor competence and independence do not have a significant effect simultaneously on audit quality.
Co-Authors Adek Apriyandi Amril Amril Andiny, Putri Sabrina Aprilda Yanti Atika Aini Nasution Baginda Harahap Buulolo, Efraim William Putra Etty Harya Ningsi FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki IRNA TRIANNUR LUBIS Irna Triannur Lubis Irna Triannur Lubis Jenni Zain Kaur, Malkit Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mutiara S. Simanjuntak Natasya Natasya Natasya Natasya Neni Sri Wahyuni Oky syahputra OKY SYAHPUTRA Putri Sabrina Andiny Raflis Roy Nuary Singarimbun Sairun, Aryani Sinthia MayFriscia SYAHPUTRA, OKY