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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik eCo-Buss Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK INFOKUM Jurnal Ekonomi Bisnis Manajemen Prima Accounting and Business Journal Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Sustainable Empowerment Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Brilliant International Journal of Management and Tourism Pengabdian Deli Sumatera
Etty Harya Ningsi
Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Influence of Financial Performance and Profit Management on Company Value Manurung, Lambok; Ningsi, Etty Harya
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 18 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v18i2.17209

Abstract

This study explores the critical factors influencing corporate value, focusing on financial performance and earnings management within the context of manufacturing sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. Corporate value, indicative of company worth and investor confidence, is significantly influenced by financial performance, typically measured by metrics like return on assets (ROA). Higher ROA signals better profitability and enhances shareholder returns, thereby elevating corporate value. Conversely, earnings management practices, aimed at manipulating reported profits, do not significantly impact corporate value in this study, reflecting potential ethical concerns and the divergence of interests between managers and shareholders. These findings underscore the complex dynamics influencing corporate valuation and highlight the need for further research to elucidate these relationships amidst varying economic conditions.
PENGARUH KONFLIK PERAN, LOCUS OF CONTROL, EMOTIONAL INTELLIGENCE, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR BPKP PROVINSI SUMATERA UTARA Jenny Zain; Willa Willa; Ricky Raes Winner Tinambunan; Ryan Haslim; Etty Harya Ningsi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11106

Abstract

Penelitian ini bertujuan untuk mengembangkan dan menganalisis pengaruh konflik peran, locus of control, emotional intelligence, dan komitmen organisasi terhadap kinerja auditor. Hasil penelitian ini diharapkan dapat memberikan kontribusi pada pengembangan akuntansi di bidang pemeriksaan laporan keuangan di kantor BPKP Sumatera Utara . Populasi penelitian ini adalah auditor yang bekerja di Kantor BPKP Provinsi Sumatera Utara dengan menggunakan 60 sampel auditor untuk diteliti. Pengambilan sampel menggunakan metode purposive sampling dan analisis data penelitian menggunakan SMART PLS 4.0. Teori yan digunakan dalam penelitian ini berkaitan dengan manajemen sumber daya manusia. Metode pada penelitian ini menggunakan metode kuantitatif dengan model penelitian studi kausal. Implementasi pada penelitian ini dapat menjadi pertimbangan untuk memperhatikan pengaruh konflik peran, locus of control, emotional intelligence, dan komitmen organisasi terhadap kinerja auditor. Kesimpulan dari penelitian ini menunjukkan bahwa konflik peran, locus of control, emotional intelligence, dan komitmen organisasi berpengaruh signifikan terhadap kinerja auditor.
Analisis Pengaruh Faktor Internal dan Eksternal terhadap Praktik Audit Independen di Inspektorat dan BPKAD Kota Binjai Siti Rahma Dani; Etty Harya Ningsi; Fhikry Ahmad H. Siregar
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3403

Abstract

The Inspectorate is an element of supervision of local government administration led by the Inspector whose position is below and responsible to the Mayor/Regent through the Regional Secretary. The Binjai City Regional Finance and Asset Management Agency has the task of carrying out several regional authorities in the financial sector, as well as carrying out other duties in accordance with the policies set by the Mayor based on applicable laws and regulations. The regional inspectorate is one of the units that conducts audits of local governments. In carrying out its main duties and functions, the City/Regency Inspectorate conducts routine inspections of all Regional Apparatus Organizations in each City/Regency. The audit process is important to ensure the accountability of local government financial statements. In the government, both central and regional, there are internal audits and external audits. The internal auditor of the local government is the Inspectorate, while the external auditor of the local government is the Regional Financial and Asset Management Agency. The phenomenon in Indonesia, especially in local governments, is that very few local government financial statements receive fair records without exception from BPKAD. This study aims to find out and analyze whether internal factors have a significant effect on the practice of independent audit in the Binjai City Inspectorate, to find out and analyze whether external factors have a significant effect on the practice of independent audit in the Binjai City BPKAD and to find out and analyze whether internal and external factors have a simultaneous effect on the practice of independent audit in the Binjai City Inspectorate and BPKAD. used is quantitative research, which emphasizes analysis on numerical data (numbers) processed with statistics. With the quantitative method, the significance of group differences or the significance of the influence between the variables studied will be obtained. The results of the analysis showed that (1) there was a significant influence between internal factors and independence at the significance level of 5% with a coefficient of rx1y = 0.535, (2) there was no significant influence between external factors and independence at the significance level of 5% and the correlation coefficient rx2y = -0.161, (3) there was no simultaneous influence between internal factors and external factors with independence at the significance level of 5% rx1x2y = 0.305.
Application Of The AHP Method In A Decision Support System For Used Car Selection Recommendations Istiqomah, Istiqomah; Firrahmi Rizky; Harya Ningsi, Etty
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v13i02.2772

Abstract

The selection of used cars often becomes a complicated matter for consumers who lack knowledge about cars. According to the owner of the Mobilku Sumut Aceh showroom, many aspects need to be considered, such as engine condition, year of manufacture, price, and physical condition. This study aims to design a decision support system (DSS) using the Analytic Hierarchy Process (AHP) method to provide recommendations for selecting used cars. The AHP method was chosen for its ability to break down complex problems into a hierarchical structure and compare criteria pairwise to determine priority weights. This analysis allows consumers to adjust their preferences for specific criteria, such as budget or specific features. Based on testing results, this analysis is capable of providing recommendations that match the needs and preferences of consumers, thereby helping them make more targeted and effective decisions. This study is expected to simplify the decision-making process for purchasing used cars for consumers at the Mobilku Sumut Aceh showroom.
Sosialisasi Dampak Ekonomi dari Pengembangan Pariwisata di Kota Pari, Serdang Bedagai, Sumatera Utara Slamet Widodo; Lambok Manurung; Etty Harya Ningsi
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3405

Abstract

Sosialisasi dampak ekonomi kepada warga kota Pari menggunakan data dan hasil dari penelitian ini yang dimana bertujuan untuk menganalisis dampak ekonomi dari pengembangan pariwisata di Kota Pari, Serdang Bedagai, Sumatera Utara. Studi ini menggunakan pendekatan kualitatif dan kuantitatif untuk mengukur dampak langsung, tidak langsung, dan induksi dari kegiatan pariwisata. Data diperoleh melalui wawancara mendalam, survei, dan studi literatur. Hasil penelitian menunjukkan bahwa pengembangan pariwisata telah memberikan kontribusi signifikan terhadap peningkatan pendapatan masyarakat lokal, penciptaan lapangan kerja, dan perkembangan infrastruktur. Namun, terdapat juga dampak negatif seperti peningkatan biaya hidup dan kerusakan lingkungan.
PELATIHAN PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN KEMAMPUAN MENGELOLA UTANG DAN INVESTASI DI KALANGAN MASYARAKAT Etty Harya Ningsi; Tri Auri Yanti; A’an Nurhadi
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3420

Abstract

The issue of financial management, particularly in terms of debt and investment, presents a significant challenge for many individuals in Indonesia. A large portion of the population lacks sufficient understanding of personal finance, debt, and investment management, which leads to long-term financial difficulties. This study aims to implement financial management training focused on debt and investment management, with the goal of improving the community's ability to manage finances more wisely and effectively. The training was conducted in Lubuk Pakam District, with participants from diverse backgrounds. The results of the training showed a significant improvement in participants' understanding of healthy debt management strategies and the fundamentals of profitable investment. It is expected that this training will have a positive impact on the long-term economic well-being of the community.
Pelatihan Strategis Pemasaran dalam Meningkatkan Pendapatan CV. Biru Utama Lambok Manurung; Etty Harya Ningsi; Slamet Widodo
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3444

Abstract

Strategi pemasaran yang efektif dan efisien memiliki peran penting dalam meningkatkan keberlangsungan usaha, khususnya pada CV. Biru Utama yang bergerak di bidang leveransir. Saat ini, pemasaran yang dilakukan masih bersifat konvensional dengan hasil penjualan yang stagnan. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan dan bimbingan terkait konsep strategi pemasaran modern, termasuk analisis situasi dan pemanfaatan media sosial. Pelatihan dilakukan melalui metode ceramah, diskusi, dan praktik langsung yang melibatkan tiga akademisi dari Universitas Battuta. Materi yang diberikan meliputi prinsip dasar manajemen strategis, konsep pemasaran 4P, serta simulasi pemasaran digital. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam mengaplikasikan strategi pemasaran yang sesuai dengan standar manajemen. Antusiasme peserta tercermin dari banyaknya pertanyaan dan diskusi selama pelatihan berlangsung. Implementasi strategi pemasaran yang lebih baik diharapkan dapat meningkatkan volume penjualan, memperluas pangsa pasar, dan mendukung pertumbuhan usaha CV. Biru Utama di masa mendatang. Keberhasilan kegiatan ini menjadi dasar untuk melanjutkan program serupa di perusahaan lain.
Pengaruh Audit Internal Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada PT. BPR Syariah Di Kota Medan Silsy Fadya; Etty Harya Ningsi; Fhikry Ahmad Halomoan Siregar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5941

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana praktik audit internal dan pengendalian internal PT. BPR Syariah di Kota Medan mempengaruhi kualitas laporan keuangannya. Audit internal dan pengendalian internal memainkan peran penting dalam menjaga integritas data keuangan perusahaan seiring dengan meningkatnya kebutuhan akan akuntabilitas dan keterbukaan dalam pelaporan keuangan. Dalam penelitian kuantitatif ini, hubungan antara variabel independen (audit) dan variabel dependen (kualitas laporan keuangan) diuji menggunakan teknik analisis regresi linier berganda dan sistem pengendalian internal dan internal. Karyawan PT. BPR Syariah di Medan dijadikan sebagai sampel penelitian. Dengan tingkat signifikansi 0,035 untuk audit internal dan <0,001 untuk pengendalian internal, temuan Studi ini menunjukkan bahwa kualitas pelaporan keuangan dipengaruhi oleh audit internal dan sistem pengendalian internal, baik secara substansial, sebagian, atau bersamaan. Temuan ini menunjukkan betapa pentingnya menerapkan audit dan pengendalian internal yang efektif untuk meningkatkan mutu pelaporan keuangan.
TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.
THE EFFECT OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION AT ALFAMIDI RINGROAD STORE 3 Manurung, Lambok; Etty Harya Ningsi; Slamet Widodo
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.186 KB)

Abstract

This study is examining the effect of product quality (X1) and service quality (X2) on the customer satisfaction of ALFAMIDI shop ring-road 3 with a total of 90 respondents in this study conducted in 2021. This analysis includes classical assumption test, multiple regression analysis, hypothesis testing through t-test and F test, and analysis of the coefficient of determination (R2). The results of the analysis using the t-test can be seen that the independent variable namely product quality (X1) has a positive but not significant effect partially on the dependent variable, namely customer satisfaction (Y) while it is known that the independent variable namely service quality (X2) has a positive but not significant effect partially on the dependent variable, namely customer satisfaction (Y). The results of the analysis using the F test can be seen that the two independent variables, namely product quality (X1) and service quality (X2) together have a positive but not significant effect on the dependent variable namely customer satisfaction (Y). The results of the analysis using the coefficient of determination are known that 01.2% of employee performance can be obtained and explained by product quality (X1) and service quality (X2). While the remaining 98.8% is explained by other variables not included in this study.
Co-Authors Andiny, Putri Sabrina A’an Nurhadi Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar FHIKRY AHMAD HALOMOAN SIREGAR Fhikry Ahmad Halomoan Siregar Firrahmi Rizky Grahita Chandrarin Harianto Respati Irma Herliza Rizki IRNA TRIANNUR LUBIS Irna Triannur Lubis istiqomah istiqomah Jenny Zain Jesita Almanna Karsima Delila Br Keliat Lambok Manurung Langgeng Prayitno Utomo MALKIT KAUR Mela Novita Rizki Nurhadi, A'an Prihat Assih Putri Sabrina Andiny PUTRI WAHYUNI Retna Safriliana Ricky Raes Winner Tinambunan Ryan Haslim Selvi Aristantya Setia Budi Kurniawan Setia Budi Kurniawan Silsy Fadya Siti Rahma Dani Slamet Widodo Slamet Widodo Slamet Widodo Sri Wahyuni Tri Auri Yanti Utomo, Langgeng Prayitno Willa Willa Yanti, Tri Auri Yoga Arnanda Saragih Yola Ardillah