Article Per Year (5 Year)
p-Index From 2021 - 2026
2.036
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurnal Mantik International Journal of Economics Development Research (IJEDR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Pengabdian West Science Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Optimal: Jurnal Ekonomi dan Manajemen All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Shita Tiara
Universitas Muslim Nusantara Al-Washliyah
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analysis Of Factors Affecting Auditor Performance At The Public Accounting Office Of Medan City Fani Adelia; Shita Tiara
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2743

Abstract

Abstract This study aims to determine the effect of work experience, gender, job satisfaction, work discipline, independence and audit fees on the performance of auditors at the Medan City Public Accounting Firm. The results of the multiple linear regression test obtained the equation Y = -15.856 + (-0.386)X1 + 0.041X2 + 0.646X3 + 0.413X4 + 0.482X5 + 0.539X6 + e, where only the variables of job satisfaction, work discipline, independence and audit fees have significant effect on the auditor performance variable, while the work experience and gender variables do not have a significant effect on the auditor performance variable. To determine whether or not the hypothesis is accepted in this study, the t test (partial) and the F test (simultaneous) are used. For the results of the t-test (partial) on the work experience variable, the value of tcount > ttable is -1.447 < 2.03, on the gender variable, the value of tcount > ttable is 0.066 < 2.03, on the job satisfaction variable, the value of tcount is obtained > ttable which is 2.184 > 2.03, on the work discipline variable, the value of tcount > ttable is 2.259 > 2.03, on the independence variable, the value of tcount > ttable is 3.044 > 2.03, and on the audit fee variable, the value is obtained tcount > ttable that is 2,589 > 2.03. Thus, H1 and H2 were rejected because tcount < ttable, while H3, H4, H5 and H6 were accepted because tcount > ttable. Then for the results of the F test (simultaneous) the value of Fcount > Ftable is 18.114 > 2.86. Thus H7 is accepted because Fcount > Ftable. Therefore, it can be concluded that only job satisfaction, work discipline, independence and audit fees partially have a significant and positive effect on the performance of auditors at the Medan City Public Accounting Firm. While work experience and gender partially have no significant and negative effect on the performance of auditors at the Medan City Public Accounting Firm. But all independent variables, namely work experience, gender, job satisfaction, work discipline, independence and audit fees simultaneously have a significant and positive effect on the performance of auditors at the Medan City Public Accounting Firm.
The Influence Financial Advisor Recommendations on the Investment Decisions of Student Investor in Medan With Intention as a Predicator and Financial Literacy as Moderator Alistraja Dison Silalahi; Sri Wardany; Cita Ayni Putri Silalahi; Shita Tiara
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): 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.v4i2.2028

Abstract

This study aims to find and analyze the effect of financial advisor recommendations on investment decisions of students in Medan with the intention as a mediator and financial literacy as a moderator. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis based on partial least squares. The results of the study found that financial advisor recommendations have an effect on investor intentions. Investor intention influences investment decision. Financial advisor recommendations influence investment decisions. Financial literacy has no effect on investor intentions. Investor intent significantly mediates the relationship between financial advisory recommendations and investment decisions. Financial literacy does not moderate the effect of financial advisor recommendations on investment intentions.
Pemberdayaan Kelompok Tani Briket Arang Melalui Pelatihan Literasi Keuangan di Kelurahan Sidomulyo Kota Medan Leni Handayani; Shita Tiara; Ralando Sitompul; Miftahul Ghania; Dirga Adetrya; Fachri Riza; Daniel Sinaga; Uli Oktaviani
Jurnal Pengabdian West Science Vol 5 No 05 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i05.3469

Abstract

Limbah kelapa sawit merupakan hasil samping pertanian yang melimpah namun belum dimanfaatkan secara optimal di Kelurahan Sidomulyo Kecamatan Tuntungan Kota Medan. Kegiatan ini bertujuan untuk memberdayakan masyarakat melalui pemanfaatan limbah pertanian (seperti pelepah kelapa sawit dan tempurung kelapa) menjadi produk bernilai ekonomis. Pelatihan ini membekali petani dengan keterampilan pengelolaan keuangan bisnis agar usaha mandiri dan berkelanjutan serta sebagai solusi energi alternatif sekaligus sumber pendapatan tambahan. Selain itu, kegiatan ini dilengkapi dengan edukasi pencatatan keuangan sederhana dan strategi pemasaran produk. Kegiatan berlangsung selama 1 bulan dengan 4 kali periode pendampingan dengan melibatkan 20 peserta dari kalangan Ibu rumah tangga dan petani di Kelurahan Sidomulyo. Program ini dilaksanakan melalui lima tahapan, yaitu perencanaan, pelaksanaan, evaluasi, umpan balik, dan keberlanjutan program. Pelatihan dan pendampingan dilakukan secara partisipatif, di mana peserta terlibat langsung dalam seluruh proses produksi dan diskusi terbuka.  Pengabdian masyarakat dilaksanakan bersama dengan kelompok mitra yaitu UMKM Koptan Harapan Tani selaku UMKM binaan Yayasan Rumah Briket Medan. Dari kegiatan PKM yang dilakukan oleh tim pelaksana kegiatan PKM UMN Al-Washliyah dapat disimpulkan beberapa hal sebagai berikut hasil program menunjukkan peningkatan yang signifikan dalam pemahaman peserta terhadap pemanfaatan limbah pelepah kelapa sawit dan pengelolaan keuangan setelah mengikuti sesi pelatihan. Program ini membuktikan bahwa pemanfaatan limbah pertanian tidak hanya berdampak positif bagi lingkungan, tetapi juga bisa menjadi peluang ekonomi baru bagi masyarakat Kelurahan Sidomulyo Kecamatan Tuntungan Kota Medan.
An Analysis of Securities Investment in PT Bank Central Asia Tbk within the Indonesian Capital Market Context Ravina Alya Lubis; Atika Farandina Rangkuti; Nadila Natasya; Henny Andriyani Wirananda; Shita Tiara
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7396

Abstract

This study aims to analyze the securities investment strategy carried out by PT Bank Central Asia Tbk (BCA) in the Indonesian capital market during the 2020–2024 period. The study uses a quantitative approach with secondary data obtained from the company's annual report and official sources of the Indonesia Stock Exchange. The results of the study show that BCA has consistently increased the value of its investment portfolio through asset diversification, including government bonds, sukuk, corporate bonds, reverse repos, and stocks classified as FVTPL assets. This investment strategy demonstrates BCA's ability to respond to market dynamics and utilize capital market instruments that have controlled risks and competitive returns. The significant increase in the value of the securities portfolio by 62.7% in five years proves the effectiveness of the company's investment expansion strategy. Amid global performance and domestic economic fluctuations, BCA has succeeded in maintaining financial performance and stability through adaptive risk management and selective utilization of investment opportunities. These findings indicate that securities investment is an important instrument in supporting financial resilience and company value in the capital market.
THE EFFECT OF COMPANY SIZE, AUDIT QUALITY AND OPERATIONAL EFFICIENCY ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES THAT LISTED ON THE IDX Zam Zam Khairani; Yuni Shara; Sriwardany; Shita Tiara
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

P urpose – This research focuses on examining how company size, audit quality, and operational efficiency impact the financial performance of firms within the LQ45 index on the Indonesia Stock Exchange, which includes firms with the largest market capitalization and liquidity in Indonesia. Novelty – The uniqueness of this research is attributed to the concurrent use of audit tenure as an indicator of audit quality and Total Asset Turnover as a measure of operational efficiency, focused specifically on LQ45 companies during the 2022–2024 timeframe, which covers the post-pandemic recovery and the present economic environment. Method – This research utilizes a quantitative associative method by leveraging secondary data obtained from the annual financial reports of companies available on the official Indonesia Stock Exchange website. Samples were chosen through purposive sampling and examined using panel data multiple linear regression, with the Random Effect Model identified as the most suitable model. Findings – The findings suggest that company size and audit quality do not substantially influence financial performance, whereas operational efficiency has a significant and beneficial impact. At the same time, all three variables collectively have a substantial impact on the financial performance of LQ45 companies. Limitations and Implications – This research focuses exclusively on firms included in the LQ45 index, and its results may not apply to other industries or types of companies. The outcomes of this research can act as a guide for corporate leaders and policymakers in focusing on effective asset management as a crucial approach to enhancing financial performance.
Pengaruh Literasi Keuangan dan Teknologi Digital Terhadap Efisiensi Operasional UMKM di Kecamatan Sunggal Zahra Zeinatha Osya Simangunsong; Lisma Sari; Sukaisih Sukaisih; Novida Aprillya; Lania Khairi Widara; Tria Safitri; Shita Tiara
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1290

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor kunci dalam perekonomian nasional, namun pada tingkat lokal masih menghadapi permasalahan efisiensi operasional akibat keterbatasan literasi keuangan dan pemanfaatan teknologi digital. Di Kecamatan Sunggal, sebagian besar UMKM masih mengelola usaha secara sederhana dengan pencatatan keuangan manual dan pemanfaatan teknologi digital yang belum terintegrasi dalam aktivitas operasional, sehingga berpotensi menurunkan efisiensi usaha. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan teknologi digital terhadap efisiensi operasional UMKM di Kecamatan Sunggal. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan melibatkan 45 pelaku UMKM sebagai responden melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa instrumen penelitian memenuhi kriteria validitas dan reliabilitas, serta model regresi memenuhi asumsi normalitas. Secara simultan, literasi keuangan dan teknologi digital berpengaruh signifikan terhadap efisiensi operasional UMKM dengan nilai koefisien determinasi sebesar 0,475. Secara parsial, literasi keuangan berpengaruh positif dan signifikan terhadap efisiensi operasional, sedangkan teknologi digital menunjukkan pengaruh positif namun belum signifikan pada tingkat signifikansi 5%. Temuan ini menegaskan bahwa literasi keuangan memiliki peran dominan dalam meningkatkan efisiensi operasional UMKM, sementara optimalisasi pemanfaatan teknologi digital masih memerlukan penguatan dan pendampingan yang lebih terarah.   Micro, Small, and Medium Enterprises (MSMEs) are one of the key sectors in the national economy, but at the local level they still face operational efficiency problems due to limited financial literacy and the use of digital technology. In Sunggal District, most MSMEs still manage their businesses simply with manual financial recording and the use of digital technology that has not been integrated in operational activities, so it has the potential to reduce business efficiency. This study aims to analyze the influence of financial literacy and digital technology on the operational efficiency of MSMEs in Sunggal District. The study used a descriptive quantitative approach by involving 45 MSME actors as respondents through saturated sampling techniques. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results of the analysis showed that the research instruments met the criteria of validity and reliability, and the regression model met the assumption of normality. Simultaneously, financial literacy and digital technology have a significant effect on the operational efficiency of MSMEs with a determination coefficient value of 0.475. Partially, financial literacy has a positive and significant effect on operational efficiency, while digital technology shows a positive but not significant influence at a significance level of 5%. These findings confirm that financial literacy has a dominant role in improving the operational efficiency of MSMEs, while optimizing the use of digital technology still requires more targeted strengthening and mentoring.  
Pengaruh Determinan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi pada Perusahaan Chemical yang Terdaftar di BEI Periode 2022-2024 Nurul Azizah Hasibuan; Ayu Dwi Lestari; Saijuwita Sari; Siti Nurul Hasanah; Putri Yulia Ningsih; Novia Farsya Rahmadani; Shita Tiara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9331

Abstract

This study aims to examine the influence of leverage, firm size, and profitability on firm value, as well as evaluate the moderating role of corporate governance in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research applies a quantitative approach using secondary data obtained from annual reports. The sample was selected through purposive sampling and consists of 33 observations from 11 companies over a three-year period. Panel data regression with a moderating variable model was used for hypothesis testing. The empirical results indicate that profitability has a positive and significant effect on firm value, making it the most dominant determinant in shaping market perceptions. Firm size also positively affects firm value, particularly when supported by strong governance practices. Meanwhile, leverage does not show a significant direct effect, but contributes positively when moderated by corporate governance. Furthermore, corporate governance is proven to directly influence firm value and strengthen the effects of leverage and firm size, although it does not moderate the relationship between profitability and firm value. Overall, the findings emphasize that firm value enhancement is not solely determined by financial performance, but also depends on the quality of corporate governance in ensuring transparency, accountability, and investor confidence.
Pengaruh Etika Profesi Pengalaman dan Opini Publik Terhadap Pengambilan Keputusan bagi Auditor di BPK RI Perwakilan Provinsi Sumatera Utara Nurhafika Nurhafika; Shita Tiara
All Fields of Science Journal Liaison Academia and Sosiety Vol. 2 No. 2: Juni 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i2.321

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi pengalaman dan opini publik terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara Penelitian ini menggunakan metode penelitian kuantitatif Sampel penelitian ditetapkan sebanyak 60 orang Hasil penelitian ini menunjukkan bahwa secara parsial etika profesi berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara Secara parsial pengalaman berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara Secara parsial opini publik berpengaruh negatif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara Hasil uji F menunjukkan nilai Fhitung = 87 429 gt; Ftabel = 2 54 dan signifikansi 0 000 lt; 0 05 artinya secara simultan etika profesi pengalaman dan opini publik secara simultan berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi Auditor di BPK RI Perwakilan Sumatera Utara Nilai Adjusted R Square R2 adalah sebesar 0 815 artinya etika profesi pengalaman dan opini publik menjelaskan pengaruhnya terhadap pengambilan keputusan bagi auditor sebesar 0 815 atau 81 5 Persen sedangkan sisanya 18 5 Persen dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini Kata Kunci: Pengaruh; Etika Profesi; Pengalaman; Opini Publik; Auditor
Perilaku Profesional dalam Praktik Akuntansi: Pengaruh Etika dan Moralitas terhadap Keputusan Akuntansi Ova Novi Irama; Debbi Chyntia Ovami; Shita Tiara; Lismardiana Lismardiana; Olivia Gabriella Gunawan
All Fields of Science Journal Liaison Academia and Sosiety Vol. 5 No. 2: Juni 2025 Part 2
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v5i2.884

Abstract

p Penelitian ini bertujuan untuk mengeksplorasi dampak etika dan moralitas terhadap proses pengambilan keputusan dalam akuntansi serta bagaimana kedua aspek ini mempengaruhi sikap profesional akuntan Dalam konteks kerja yang memiliki banyak tuntutan dan tekanan untuk mematuhi standar integritas moral serta etika sangat penting untuk memastikan objektivitas dan kerahasiaan data keuangan Penelitian ini menerapkan pendekatan deskriptif kualitatif melalui studi pustaka Hasil dari penelitian menunjukkan bahwa akuntan yang memiliki pemahaman etika yang mendalam cenderung membuat keputusan yang lebih bertanggung jawab dan sesuai dengan prinsip akuntansi yang diterima secara umum Sebaliknya kurangnya kesadaran akan etika bisa menciptakan peluang untuk melakukan tindakan manipulatif yang merugikan semua pihak terkait Temuan ini menekankan pentingnya pengajaran etika dalam kurikulum akuntansi serta perlunya penguatan budaya organisasi yang menghargai integritas Oleh karena itu sikap profesional akuntan tidak hanya dipengaruhi oleh keterampilan teknis tetapi juga oleh nilai nilai moral yang mereka miliki p
Sosialisasi Pengembangan Kewirausahaan dengan Meningkatkan Kreativitas dan Bahan Baku Tahu pada Guru TK. RA. Ulfa Khairuna Ova Novi Irama; Suhaila Husna Samosir; Shita Tiara
Journal Liaison Academia and Society Vol 3 No 2: Juni 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i2.757

Abstract

Kegiatan PKM ini dilaksanakan untuk membantu pengembangan kreativitas para Guru dan pihak sekolah. tujuan diadakannya PKM ini untuk memberikan penyuluhan kepada pihak sekolah dan para guru untuk mengembangkan kreativitas mereka dalam hal pengolahan tahu baik digunakan sebagai produk olahan makanan maupun pengolahan dalam bentuk limbah tahu menjadi suatu produk layak dijual atau dipasarkan. Permasalahan yang sering terjadi dimana para guru kurang memahami cara pengolahan tahu yang tepat guna selain menjadi lauk pauk makanan ternyata banyak produk yang dapat diolah dengan tahu. Maka disini Guru sebagai mitra dan media pembelajaran siswa/i tk ulfa khairuna untuk mengajarkan kreativitas siswa sejak dini dengan berbahan dasar tahu. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah ini adalah dengan metode ceramah dan metode diskusi kepada para guru dan pihak sekolah. Hasil yang telah dilakukan dalam Program Kemitraan Masyarakat (PKM) ini diantaranya adalah memberikan pemahaman mengenai pengelolahan dan inovasi dalam pembuatan makanan olahan berbahan dasar tahu yang nanti bisa diaplikasikan sebagai makanan olahan untuk sehari-hari yang bisa dikonsumsi sendiri maupun di pasarkan.   Kata Kunci: Inovasi; Makanan Olahan; Tahu
Co-Authors Alistraja Dison Silalahi Atika Farandina Rangkuti Ayu Dwi Lestari Cita Ayni Putri Silalahi Daniel Sinaga Dirga Adetrya Fachri Riza Fani Adelia Lania Khairi Widara Leni Handayani Leni Handayani Lisma Sari Lismardiana Lismardiana M. Yusuf Dibisono Miftahul Ghania Nadila Natasya Novia Farsya Rahmadani Novida Aprillya Nurhafika Nurhafika Nurul Azizah Hasibuan Olivia Gabriella Gunawan Ova Novi Irama Ovami, Debbi Chyntia Putri Yulia Ningsih Ralando Sitompul Ravina Alya Lubis Rena Arifah Saijuwita Sari Siti Nurul Hasanah Sri Wardany Sriwardany Suhaila Husna Samosir Sukaisih Sukaisih Tria Safitri Uli Oktaviani Wirananda, Henny Andriyani Yuni Shara Zahra Zeinatha Osya Simangunsong Zam Zam Khairani