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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science MALIA: Journal of Islamic Banking and Finance Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JCA (Jurnal Cendekia Akuntansi) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomika Dan Bisnis Al-Muhtarifin: Islamic Banking and Islamic Economic Journal General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Jurnal Riset Ilmiah Inspirasi: Jurnal Pengabdian Masyarakat Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Ethnography: Journal of Design, Social Sciences and Humanistic Studies
Chairina Chairina, Chairina
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Hafizah, Nurul; Respati, Novita Weningtyas; Chairina, Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.031 KB) | DOI: 10.22219/jrak.v6i1.5077

Abstract

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
Sistem Pengendalian Internal Atas Dana Desa: Analisis COSO Framework 2013 Sriyanto, Darmawan; Harsono, Subambang; Chairina, Chairina
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8565

Abstract

Implementing an internal control system in managing village funds is important considering that the priority objective of managing village funds is to increase development and empower village communities. Therefore, this research focuses on the implementation of the internal control system carried out by village government officials by referring to the internal control system theory established by COSO and by looking at the suitability of existing policies in the field. The objects of this research are Ramunia 1 Village and Beringin Village, Deli Serdang subdistrict, using a postpositivist approach with descriptive methods. The results of this research show that not all components of the internal control system by COSO have been implemented by Ramunia 1 Village and Beringin Village. The problem that is the main concern is due to the village government's lack of understanding regarding internal control in managing village funds, policy socialization from the central government which has not yet fully socialized the internal control system policy to the village government
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI SEBELUM DAN SAAT PANDEMI COVID 19 YANG TERDAFTAR DI BURSA EFEK INDONESIA Paramitha, Cyndi; Chairina, Chairina
General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Vol 1, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.055 KB) | DOI: 10.61715/gledger.v1i2.8

Abstract

AsbtrakKrisis ekonomi akibat pandemi COVID 19 tidak dapat dielakkan sehingga memberikan dampak yang luar biasa bagi Indonesia. COVID 19 telah berdampak terhadap produktivitas perusahaan. Namun demikian ada beberapa perusahaan yang mengaku pendapatannya tak terdampak pandemi, bahkan ada sebagian kecil perusahaan yang mengaku pendapatannya meningkat selama pandemi. Penelitian yang dilaksanakan adalah berupa penelitian yang berbentuk deskriptif kuantitatif. Berdasarkan hasil penelitian perusahaan yang memiliki rasio yang tinggi baik rasio  likuiditas, rasio aktivitas dan rasio profitabilatas dan memiliki rasio solvabilitas yang rendah adalah PT. Telekomunikasi Indonesia, Tbk. Disamping itu juga PT. Telekomunikasi Indonesia, Tbk dapat meningkatkan hasil penjualan sebelum maupun masa pandemic covid 19. Kinerja keuangan yang dianggap paling baik dan efektif pandemic covid 19 adalah PT. Telekomunikasi Indonesia. Dari sisi laba, maka perusahaan yang terus memperoleh laba baik sebelum dan saat pandemic covid 19 adalah PT. Telekomunikasi,Tbk, yang selama tiga tahun berturut-turut yaitu 2018 sampai dengan tahun 2020 selalu memperoleh laba walau berfluktuatif, sementara ke tiga perusahaan lainnya ada yang mengalami kerugian. AbstractThe economic crisis due to the COVID-19 pandemic was unavoidable so that it had a tremendous impact on Indonesia. COVID 19 has had an impact on company productivity. However, there are several companies that claim that their income is not affected by the pandemic, and there are even a small number of companies who claim that their income has increased during the pandemic. The research carried out is in the form of quantitative descriptive research. Based on the research results, companies that have a high ratio of both liquidity ratios, activity ratios and profitability ratios and have low solvency ratios are PT. Telekomunikasi Indonesia, Tbk. Besides that, PT. Telekomunikasi Indonesia, Tbk can increase sales results before and during the covid 19 pandemic. The financial performance that is considered the best and most effective for the covid 19 pandemic is PT. Indonesian Telecommunications. In terms of profit, the company that continued to earn profits both before and during the COVID-19 pandemic was PT. Telecommunications, Tbk, which for three consecutive years, 2018 to 2020, has always made a profit even though it fluctuated, while the other three companies suffered losses.
OPTIMALISASI PENGELOLAAN KEUANGAN DAN PEMBERDAYAAN KELOMPOK TANI MELALUI ACCOUNTING FOR WETLAND Helmina, Monica Rahardian Ary; Respati, Novita Weningtyas; Chairina, Chairina; Alfian, Alfian; Fatimah, Fatimah; Nailiah, Rusma; Yasin, Muhammad
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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

Abstract

Pencatatan dalam bisnis usaha tani memiliki beberapa keuntungan penting, diantaranya adalah: 1) Untuk mengetahui besarnya keuntungan atau kerugian dalam usahatani. 2) Mengetahui jenis transaksi yang dilakukan petani. 3) Mengevaluasi kemajuan usahatani. Akuntansi usaha tani sering dipandang sebagai alat manajemen untuk kebijakan manajemen pertanian. Dengan alat ini, petani dapat menemukan kelemahan dalam menerapkan dan membuat rencana pengelolaan sebagai pengelola kebun. Pencatatan ini memungkinkan petani untuk dengan cepat memperbaiki situasi dan mencapai tujuan bisnis yang diharapkan. Tujuan paper ini untuk memberikan gambaran penerapan keilmuan civitas akademika Universitas Lambung Mangkurat (ULM) di bidang lahan basah bagi masyarakat sebagai bentuk dukungan terhadap visi ULM, memberdayakan kelompok usaha tani guna menjadi pelaku ekonomi yang tangguh dan mapan dalam pengoptimalisasian usaha pertanian. mengembangkan kompetensi teknis kelompok tani secara individu dan kolektif dalam pengelolaan keuangan berdasarkan konsep akuntansi, membagai upaya diseminasi konsep akuntansi untuk lahan basah (accounting for wetland) sebagai bagian dari corak akuntasi ULM. Hasil pelaksanaan pedampingan pengelolaan laporan keuangan kelompok usaha tani yang dilakukan oleh dosen dan mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis Univeristas Lambung Mangkurat berjalan dengan lancar. Peserta yang hadir antusias dengan pelatihan yang diselenggarakan. Hasil feedback dari peserta tentang manfaat dan konsekuensi yang dirasakan menunjukkan bahwa PkM ini berpotensi meningkatkan pengelolaan keuangan peserta secara signifikan.
ANALISIS KONTEN BAGAIMANA BERITA VIRAL DI “X” MENGGIRING OPINI PUBLIK PADA MAHASISWA JURNALISTIK: STUDI KASUS GUS MIFTAH Rudhani, Goenersya Haidar; Septika , Ghina; Hasibuan , Dini Amalia; Chairina, Chairina
Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik Vol. 1 No. 7 (2024): Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik
Publisher : Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik

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

Abstract

Penelitian ini berjudul “Analisis Konten Bagaimana Berita Viral di “X” Menggiring Opini Publik Pada Mahasiswa Jurnalistik: Studi Kasus Gus Miftah” (Studi Deskriptif Kualitatif Motif Penggunaan Sosial Media “X” Dalam Mencari Sumber Berita Gus Miftah Pada Mahasiswa/I Jurnalistik Uin Sumatera Utara). Penelitian ini bertujuan untuk mengetahui penggunaan media sosial “X” yang memuat berita viral mengenai Gus Miftah pada kalangan mahasiswa Jurnalistik di UIN Sunatera Utara dan untuk mendeskripsikan kebutuhan berita viral mahasiswa/I dalam mengakses berita tersebut. Paradigma penelitian adalah konstruktivisme. Teori yang digunakan adalah teori komunikasi, new media, teori kebutuhan, teori uses and gratifications, dan jejaring sosial. Metode penelitian ini adalah metode penelitian deskriptif kualitatif. Penentuan informan menggunakan teknik purposive sampling. Subjek penelitian ini adalah dua orang mahasiswa/I UIN Sumatera Utara yang mengikuti kasus Gus Miftah di Twitter (X) dan tiga opini publik dari netizen mengenai kasus Gus Miftah. Teknik analisis data dalam penelitian ini menunjukkan berita Gus Miftah yang viral di “X” sehingga menggiring opini publik ke persepsi negative dengan konten yang banyak diunggah khalayak.
Analisis Pengaruh Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Syariah Indonesia Periode 2021-2024 Chairina, Chairina
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 4, No 1 (2025): JAN 2025
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v1i1.23202

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas Bank Syariah Indonesia pada periode 2021-2024 dengan menggunakan regresi linear berganda. Data yang digunakan dalam penelitian ini adalah data sekunder dan merupakan data time series (data yang terdiri dari beberapa interval waktu) dari periode Februari 2021 - November 2024. Sehingga terdapat 46 data bulanan dari pembiayaan mudharabah, pembiayaan musyarakah, dan profitabilitas (ROA) pada Bank Syariah Indonesia. Hasil analisis menunjukkan bahwa pembiayaan mudharabah dan musyarakah secara simultan (bersama-sama) berpengaruh terhadap profitabilitas (ROA). Secara parsial pembiayaan mudharabah tidak berpengaruh terhadap profitabilitas (ROA), sedangkan pembiayaan musyarakah secara parsial berpengaruh terhadap profitabilitas (ROA).
ANALISIS EFISIENSI, EFEKTIVITAS SERTA KONTRIBUSI RETRIBUSI PASAR SUDAN RAYA TERHADAP TOTAL RETRIBUSI PASAR KABUPATEN TANAH BUMBU TAHUN 2018-2022 Lutfi, Nada; Rasidah, Rasidah; Chairina, Chairina; Suhaili, Achmad
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1538

Abstract

Regional revenue heavily relies on taxes and levies, with market levies being a significant source of income. Therefore, the government must optimize revenue from market levies. This study aims to assess the efficiency, effectiveness, and contribution of the Sudan Raya market service levies to the total market service levies in Tanah Bumbu Regency from 2018 to 2022. This research employs quantitative data with a descriptive analytical approach. The analysis utilizes formulas to evaluate the efficiency, effectiveness, and contribution of market levies based on data from 2018 to 2022. The results indicate that the efficiency level of the Sudan Raya market levy collection from 2018 to 2022 is categorized as highly efficient, with an average efficiency rate of 6.72%. The effectiveness level of the market levy collection during this period is considered effective, with an average effectiveness rate of 100.67%. Additionally, the contribution of the Sudan Raya market levies to the total market levies in Tanah Bumbu Regency from 2018 to 2022 is very substantial, with an average contribution rate of 50.53%.
Factors Influencing Postgraduate Students’ Investment Awareness Bonansyah, Albert; Chairina, Chairina
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2023

Abstract

General Background: Investment awareness refers to an individual's willingness and ability to manage current resources for future benefits. Specific Background: In Central Kalimantan, investment awareness remains very low, with only 3.47% of the population engaged in investment activities. Knowledge Gap: Among postgraduate students, the level of awareness is even lower, at only 0.95%. Objective: This study aims to partially and simultaneously analyse the influence of financial experience, social media, financial literacy, personal interest, and environmental factors on investment awareness. Methods: This study involved 132 postgraduate students from the State Islamic Institute of Palangka Raya and Palangka Raya University, with 119 valid responses. Data were collected through a Likert scale questionnaire and analysed using SmartPLS 4.1 through out-of-model and in-model assessments and hypothesis testing. Results: Findings indicate that all independent variables significantly and positively influence investment awareness, both individually and collectively. Gender as a control variable shows a significant positive effect, income has a significant negative effect, and age does not have a significant impact. Novelty: This study provides new insights by incorporating financial experience and social media as key variables, alongside gender, age, and income as control variables, within the context of postgraduate students in Palangka Raya. Implications: The results highlight the importance of strengthening financial experience and financial literacy to promote informed investment behaviour from an early stage.
Etnografi Virtual dalam Jurnalisme Digital: Studi Kasus Akun Medantalk dalam Membentuk Narasi Lokal di Media Sosial Shila, Nadia Frety; Kharisma, Citra Puja; Chairina, Chairina
ETHNOGRAPHY: Journal of Design, Social Sciences and Humanistic Studies Vol. 1 No. 2 (2024): ETHNOGRAPHY: Journal of Design, Social Sciences and Humanistic Studies
Publisher : Lembaga Intelektual Muda Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ethno.v1i2.55

Abstract

Virtual ethnography is an approach in social research to understand human interaction in the digital world. This study uses a qualitative method with a virtual ethnography approach to analyze how the MedanTalk account shapes local narratives through the dissemination of information on social media. Data were collected through content analysis and interviews with active users of the MedanTalk account. The data analysis technique used was thematic analysis, which aims to identify patterns in the presentation of information and user responses to the issues raised. The results of the study show that the MedanTalk account plays an important role in shaping the perception of the Medan community regarding local issues, especially in the context of disaster information, security, and local cultural promotion.
Analisis Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Pembangunan Daerah Sumatera Utara Paramita, Silvia; Sinaga, Fadli; Chairina, Chairina
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.67

Abstract

Banking plays an important role in the country’s economic development because banking is an institution that controls the country’s economy. Public trust continues to increase along with the improvement in the quality of services provided by banks. This study was conducted by looking at the bank’s ability to fulfill its obligations, namely in terms of financial performance, namely to determine the level of bank liquidity. This liquidity ratio measures the ability of a company or bank to pay its debts or short-term obligations. The research subjects in this study were PT. North Sumatra Regional Development Bank or commonly known as Bank SUMUT in 2019-2022. Bank Sumut is one of the banks in Indonesia which has the company name PT Regional Development Bank of North Sumatra, with its head office on Jl Imam Bonjol No. 18, Medan, North Sumatra.
Co-Authors Abda Abda Adhani, Rizka Amalia Alfian Alfian Amri, Muhammad Khairul Ardi Ardi Armia - Asnawi Asnawi Bonansyah, Albert Candrasa, Limega Daulay, Wan Akbar Arramadhan Dewi, Dian Kemala Dian Kemala Dewi Elazhari, Elazhari Farhani, Putri fatimah Fatimah Hasibuan , Dini Amalia Hikmah, Nor Hikmah, Nor Husain, Muhammad Rizky Husain, Muhammad Rizky Hutagaol, Jarungjung Ida Zulfida, Ida Ikroma, Najmi Ismayani Ismayani Kadir Kadir Kharisma, Citra Puja Lutfi, Nada Masitah, Tina Herianty Monica Rahardian Ary Helmina Muhammad Aqil Muhammad Yasin Nadhira, Ahmad Nasution, Ridwan Novita Weningtyas Respati nur subiantoro Panjaitan, Naura Hamidah Paramitha, Cyndi Pioner Pelawi Pratiwi, Radila Priono, Joko Purba, Fitri Annisa Rahmaniah, Rahmaniah Raihan, Nur Ramadhan, Zuhri Ramadhani, Siti Rasidah Rasidah, Rasidah Reza Hanafi Lubis RINI RINI Riyanti Riyanti Rudhani, Goenersya Haidar Rufi'i Rusma Nailiah Sahid, Muhammad Sairun, Aryani Saputri, Indah Sarwani Sarwani, Sarwani Septika , Ghina Shila, Nadia Frety Sibuea, Nunti Silvia Paramita Sinaga, Fadli Siti Sarah Fitriani, Siti Sarah Situmeang, Mahyudin Sri Wahyuna, Sri Sriyanto, Darmawan Subaktiar Subaktiar Subambang Harsono Suhaili, Achmad Syamaun, Arifin Tarigan, Purnaya Sari Tulim, Anto Utami, Lola Citra