Article Per Year (5 Year)
p-Index From 2021 - 2026
6.01
P-Index
This Author published in this journals
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 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 Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Sustainable Empowerment DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Kajian Akuntansi Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
The influence of UMKM service and product quality on tourist satisfaction Manurung, Lambok; Ningsi, Etty Harya; Widodo, Slamet
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.382

Abstract

Tourist satisfaction is influenced not only by the attractions of a destination but also by the quality of services and products offered by local Micro, Small, and Medium Enterprises (MSMEs). However, limited attention has been given to how MSME performance affects tourist perceptions. This study aims to examine the influence of service quality and product quality of MSMEs on tourist satisfaction in several tourist destinations in North Sumatra, Indonesia. A quantitative research method was employed, using a survey approach with 150 respondents who had direct experience with local MSMEs. The data were analyzed using multiple regression analysis. The results indicate that both service quality and product quality have a significant positive effect on tourist satisfaction (p < 0.05), with a coefficient of determination (R²) of 0.68. These findings support the SERVQUAL and customer satisfaction theories, highlighting that modern tourists evaluate their travel experience not only through attractions but also through interactions with local businesses. The study recommends strengthening MSME capacity through improved service delivery, innovation of culture-based products, and the digitalization of marketing and transactions to enhance the competitiveness of tourism destinations.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
Pengaruh Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus Badan Penanggulangan Bencana Daerah Kota Medan) Saragih, Yoga Arnanda; Ningsi, Etty Harya; Siregar, Fhikry Ahmad Halomoan
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3808

Abstract

Transparansi laporan keuangan merupakan salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang baik (good governance). Penerapan transparansi tidak hanya ditentukan oleh kualitas laporan keuangan, tetapi juga dipengaruhi oleh aksesibilitas informasi yang diberikan kepada publik serta efektivitas pengendalian internal di instansi pemerintah. Badan Penanggulangan Bencana Daerah (BPBD) Kota Medan sebagai lembaga yang mengelola dana kebencanaan dituntut untuk menyajikan laporan keuangan yang transparan, akuntabel, dan dapat diakses oleh masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh aksesibilitas laporan keuangan dan pengendalian internal terhadap penerapan transparansi pelaporan keuangan pada BPBD Kota Medan, baik secara parsial maupun simultan. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah seluruh pegawai BPBD Kota Medan sebanyak 100 orang yang terdiri dari 35 pegawai PNS dan 65 pegawai non-PNS. Teknik pengambilan sampel menggunakan total sampling sehingga seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Pengendalian internal juga terbukti berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap transparansi pelaporan keuangan di BPBD Kota Medan. Kesimpulannya, semakin mudah laporan keuangan diakses publik dan semakin kuat sistem pengendalian internal yang diterapkan, maka tingkat transparansi pelaporan keuangan akan semakin meningkat.
EDUKASI LITERASI KEUANGAN DALAM COMMUNITY SERVICE SEBAGAI STRATEGI PENINGKATAN AKSES MOBILITY BERKREDIT Ningsi, Etty Harya; Yanti, Tri Auri; Nurhadi, A'an
Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 2 (2025): Vol. 7 No 2 Agustus 2025
Publisher : Universitas Aufa Royhan Di Kota Padangsidipuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/jpma.v7i2.2021

Abstract

Low financial literacy remains a major barrier to public access to credit-based mobility services, particularly among lower-middle-income communities. This community service initiative was carried out in response to the need for applicable and contextual financial education aimed at enhancing individuals' ability to make informed financial decisions. The activities were implemented using a participatory educational approach, involving training sessions, financial management simulations, and focused group discussions within the UNISZA student community located at UMN Al Wasliyah. The results indicate an increase in participants' understanding of key financial literacy concepts such as budgeting, credit risk assessment, and vehicle financing strategies. In addition, participants exhibited greater enthusiasm and confidence in accessing mobility credit schemes. These findings suggest that an educational approach in community service can serve as an effective strategy to bridge the gap in access to mobility credit. In conclusion, financial literacy instilled through this community engagement program has the potential to empower communities to improve their quality of life through more inclusive and sustainable mobility access.
INTEGRASI GREEN FINANCE TERHADAP NILAI PERUSAHAAN : PERSPEKTIF SEKTOR PERBANKAN DI INDONESIA Ningsi, Etty Harya; Manurung, Lambok; Rizki, Mela Novita
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4771

Abstract

In a business context, the concept of sustainability leads to the development of socially and environmentally responsible business practices, including efficient use of resources, responsible management of waste and emissions, protection of human rights, and involvement in sustainability initiatives and programs. The purpose of this study is to determine the effect of integrating green finance on firm value in the banking sector in Indonesia. The research object used in this study is a banking company listed on the Indonesia Stock Exchange for the 2020-2022 period. In this study, it was found that there were 46 banking companies listed on the Indonesia Stock Exchange, but not all of these companies were sampled. Multiple linear regression analysis is an analysis used to see the effect of the independent variables on the dependent variable. This analysis also provides an overview of the direction of the relationship between the dependent variable and the independent variable. This study shows the results that the majority have no significant effect and also based on the discussion of this study it can be concluded that the integration of green finance does not have a significant effect on firm value so that the results of this test are not in accordance with the first hypothesis which assumes that the integration of green finance has a positive effect to company value.
Integration Green Accounting and Firm Value on Financial Performance Etty Harya Ningsi; Manurung, Lambok; Lubis, Irna Triannur; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.869

Abstract

Effective green accounting practices can improve a company's image in the eyes of consumers and investors, which in turn can influence company value. Additionally, positive perceptions of firm value can result in lower costs of capital and better access to financial resources, which can ultimately strengthen financial performance. This research aims to determine the effect of the integration of green accounting and firm value on financial performance. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this research was 35 manufacturing companies listed on the Indonesia Stock Exchange consecutively in 2021-2023. The sampling technique in this research used purposive sampling. The data analysis technique used is path analysis using the eviews 10 program. The research results show that green accounting has no effect on financial performance, firm value has a positive effect on financial performance, and green accounting and firm value have a positive effect on financial performance. Therefore, by integrating green accounting and corporate value in financial performance analysis, companies can gain a more holistic understanding of their environmental impact, investor perceptions, and overall financial health. This can help them identify opportunities to increase efficiency, minimize environmental risks and create long-term, sustainable value for all stakeholders.
Digital Financial Management of MSMEs: The Impact of Financial Literacy and Financial Technology Irna Triannur Lubis; Ningsi, Etty Harya; Manurung, Lambok; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.870

Abstract

Financial management is important for everyone, including MSMEs. In order to avoid financial problems, MSMEs must have good financial management skills. This research aims to test financial literacy and fintech in financial management and lifestyle to moderate the relationship between these three variables. This study uses a quantitative approach. The number of samples used was 125 using purposive sampling technique. The data collection technique uses questionnaires. This research uses the Partial Least Square method with SmartPLS 4 software as material for analyzing research data. The findings of this research show that financial literacy and fintech have a positive and significant effect on financial management. MSMEs that have a good understanding of financial literacy will be able to manage their finances by paying their obligations on time, knowing the types and products of insurance, understanding the world of investment, and having a good understanding of the basics of financial literacy. This will also get better. The convenience provided by fintech minimizes risk and allows users to benefit from financial management in both saving and investment activities. Lifestyle has no effect on moderating the relationship between financial literacy and fintech. This is possible because there is a gender gap among respondents.
EDUKASI PERHITUNGAN HARGA POKOK PENJUALAN DALAM MENETAPKAN HARGA JUAL BARANG DAGANG Harya Ningsi, Etty; Lambok Manurung
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 13 No 2 (2023): Desember 2023
Publisher : LPPM UNINUS

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

Abstract

This service provides education to the public regarding economic literacy among business actors, especially in terms of calculating the cost of goods sold (HPP) to determine the selling price of merchandise. The specific target of implementing this community service is to help people gain inadequate economic literacy. This often becomes an obstacle for the industry in managing business efficiently and is less profitable. The scope of service activities includes how to produce goods and services to strengthen the economy encourage business growth and create jobs. This service is carried out by educating the public on the basic concepts of calculating HPP, including raw material costs, labor costs, and overhead costs. Apart from that, an understanding of pricing strategies based on COGS is also provided to ensure decent profits. Keywords:  Cost of Goods Sold, Economics, Education, COGS 
EDUKASI STRATEGI BAURAN PROMOSI UMKM UD KREASI LUTVI Lambok Manurung; Etty Harya Ningsi
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue
Publisher : LPPM UNINUS

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

Abstract

A company must always stay updated and creative to remain competitive with other businesses that release similar and substitute products. This requires management that can effectively manage the business. It's important to retain existing consumers or customers and prevent them from switching to other businesses. Companies are required to better understand all the needs and desires of consumers and must be able to create products that meet those needs. Additionally, good marketing is also necessary. Effective marketing can increase sales and capture market share. When this is achieved, the company can ensure maximum profit. However, if the marketing efforts are incorrect or insufficient, it will result in decreased sales, impacting the company's revenue. To increase market share, companies need to implement competitive strategies using the Promotion Mix Strategy. This strategy is used by companies to understand the strengths, weaknesses, opportunities, and threats they face to increase market share and attract more customers, as customers are the lifeblood of any company. This is essential due to the intense competition among companies in the same industry, prompting business owners to devise strategies that can increase their market share and attract more customers to ensure the company's sustainability. Based on the results of the SWOT analysis, the promotion mix strategy can be applied at UD. Kreasi Lutvi includes: building partnerships with online agents, prioritizing electronic advertising media, expanding market share, improving product quality, and enhancing the quality of human resources in the Marketing field. Keywords: Customer, Increase, Promosi, Strategi,
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.
Co-Authors Andiny, Putri Sabrina A’an Nurhadi Br Keliat, Karsima Delila Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar Fhikry Ahmad Halomoan Siregar Firrahmi Rizky Grahita Chandrarin Harianto Respati Irma Herliza Rizki Irna Triannur Lubis IRNA TRIANNUR LUBIS istiqomah istiqomah Jenny Zain Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mela Novita Rizki Nurhadi, A'an Oky syahputra Prihat Assih Putri Sabrina Andiny Retna Safriliana Ricky Raes Winner Tinambunan Ryan Haslim Saragih, Yoga Arnanda Selvi Aristantya Setia Budi Kurniawan Silsy Fadya Siregar, Fhikry Ahmad Halomoan Siti Rahma Dani Slamet Widodo Slamet Widodo Slamet Widodo Tri Auri Yanti Utomo, Langgeng Prayitno Willa Willa Yanti, Tri Auri