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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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Attraction and Promotion Strategies in the Development of Muslim-Friendly Tourism in Tangkahan Langkat Ecotourism Widodo, Slamet; Manurung, Lambok; Ningsi, Etty Harya; Lubis, Irna Trianur
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4610

Abstract

Muslim-friendly tourism has become an important global trend, including in Indonesia, as the growing Muslim travel market increasingly demands destinations that integrate attractive natural and cultural resources with halal-compliant facilities and effective promotion to ensure spiritual comfort and positive travel experiences. This study analyzes the influence of tourist attraction and tourism promotion on tourist in the context of Muslim-friendly tourism development. The study used a quantitative approach with 100 foreign tourist respondents selected through non-probability sampling (accidental sampling). Data were collected through questionnaires, observations, and documentation, then analysed using multiple linear regression. The results show that tourist attraction and tourism promotion have a positive and significant effect on tourist visits, both partially and simultaneously. The Adjusted R Square value of 0.805 indicates that 80.5% of the variation in tourist visits can be explained by the two variables, while 19.5% is influenced by other factors outside the model. The findings confirm the need to strengthen local culture-based attractions and the creative economy, as well as optimise digital promotion through social media to enhance the image of the destination and tourist visits.
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.
Pengaruh Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus Badan Penanggulangan Bencana Daerah Kota Medan) Yoga Arnanda Saragih; Etty Harya Ningsi; Fhikry Ahmad Halomoan Siregar
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.
ANALYSIS OF THE EFFECT OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE TAX SERVICE OFFICE ,MEDAN PETISAH Sri Wahyuni; Selvi Aristantya; Etty Harya Ningsi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.307

Abstract

The purpose of this study is to analyze the influence of taxpayer socialization, taxpayer knowledge, on individual taxpayer compliance, directly or indirectly by using individual taxpayers and the sample of this study amounted to 50 correspondence people registered as taxpayers at the Medan Petisah Pratama Tax Office. The sampling method used convenience sampling. Data were analyzed using path analysis with SPSS version 19.0. The research results show that tax socialization successfully influences taxpayer compliance. Second, tax knowledge does influence taxpayer compliance. Third, individual taxpayer compliance. Fourth, tax socialization influences taxpayer compliance. Fifth, tax knowledge influences taxpayer compliance.
Pelatihan Program Software Akuntansi Accurate untuk Guru & Siswa Etty Harya Ningsi; Yola Ardillah
Pengabdian Deli Sumatera Vol 1 No 2 (2022): Artikel Pengabdian Volume 1 Nomor 2, Juli 2022
Publisher : LLPM Universitas Deli Sumatera

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

Abstract

Dunia kerja sekarang memiliki banyak tantangan bagi para calon pekerja. Soft skills yang dimiliki harus diimbangi dengan hard skills sesuai dengan bidangnya masing-masing. Lulusan Sekolah Menengah Atas atau pun Kejuruan (SMA/SMK) diharapkan mampu mempelajari berbagai hard skills sejak dini. Hal ini diharapkan dapat menambah pengetahuan tentang berbagai hard skills pada suatu bidang pekerjaan sehingga ketika melanjutkan ke jenjang pendidikan selanjutnya ataupun dunia kerja sudah paham dan lebih siap. Dalam bidang Akuntansi salah satu hard skills yang perlu dimiliki adalah kemampuan dalam mengoperasikan sistem pencatatan akuntansi melalui software Accurate. Hal ini disebabkan sudah mulai banyak perusahaan yang menggunakan software tersebut dalam membuat catatan akuntansi hingga laporan keuangan perusahaan. Oleh karena itu, tim Pengabdian kepada Masyarakat Program Studi Akuntansi Universitas Battuta akan melaksanakan sosialisasi dan pelatihan program software akuntansi Accurate bagi guru & siswa SMA Negeri 5, Padang Sidimpuan. Keywords: Hard Skills; Catatan Akuntansi; Accurate
Pengaruh Audit Internal dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) di PT. Dhieos Putra Jaya Yola Ardillah; Fhikry Ahmad Halomoan Siregar; Etty Harya Ningsi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3682

Abstract

Kajian ini berfokus pada pengujian peran audit internal dan pengendalian internal dalam pencegahan kecurangan pada perusahaan outsourcing. Pendekatan kuantitatif asosiatif diterapkan dengan analisis regresi linear berganda. Data primer bersumber dari kuesioner terstruktur yang diisi oleh 32 responden, yaitu seluruh karyawan perusahaan, melalui teknik sampling jenuh. Tahapan analisis meliputi uji validitas, reliabilitas, asumsi klasik, serta pengujian hipotesis parsial dan simultan. Hasil uji t memperlihatkan bahwa audit internal memiliki nilai t hitung 2,375 dengan signifikansi 0,001, sedangkan pengendalian internal mencatat nilai t hitung 4,114 dengan signifikansi 0,005, sehingga keduanya berperan signifikan secara parsial. Hasil uji F menghasilkan nilai F hitung 135,346 dengan signifikansi 0,000, yang menegaskan peran signifikan kedua variabel secara simultan. Nilai koefisien determinasi mencapai 90,3%, yang merefleksikan kemampuan model dalam menjelaskan variasi pencegahan kecurangan. Temuan ini menegaskan bahwa sinergi audit internal yang berjalan efektif dan pengendalian internal yang diterapkan secara konsisten membentuk mekanisme pengawasan yang kuat, mempersempit ruang penyimpangan, serta meningkatkan integritas dan akuntabilitas pelaporan keuangan organisasi.
Penataan Administrasi Keuangan untuk Menciptakan Badan Usaha yang Tertib dalam Pelaporan Keuangan Pada CV. Biru Utama Etty Harya Ningsi; Lambok Manurung; Irna Triannur Lubis
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v3i2.1109

Abstract

Keterbatasan pemahaman mengenai penyusunan laporan keuangan menjadi hal yang sering dialami pada Badan Usaha yang baru saja didirikan. Dilakukannya kegiatan PKM ini bertujuan mendukung usaha, yaitu CV. Biru Utama di Jalan Tengku Raja Muda No. 13 Lubuk Pakam, Deli Serdang, Sumatera Utara untuk menambah pemahaman mengenai pentingnya penggunaan pembukuan dalam usaha melalui pendampingan terkait pencatatan transaksi keuangan dan penyusunan laporan keuangan. Dari pendampingan tersebut, diharapkan dapat membantu usaha untuk bersaing secara global. Metode yang dilakukan dalam pengabdian ini adalah: 1) Sosialisasi dan Koordinasi. 2) Pendataan. 3) Pelaksanaan pendampingan. 4) Pelaksanaan pelatihan. Hasil dari pengabdian yang dilaksanakan menunjukkan bahwa pengabdian yang telah dilakukan, menambah keterampilan mereka dalam mengembangkan usaha bagi CV. Biru Utama
Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability Ningsi, Etty Harya; Wahyuni, Putri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2175

Abstract

This study examines the role of Gender Innovation as a strategic dynamic capability integrating Intellectual Capital, Strategic Cost Management, and Financial Technology (FinTech) to enhance MSME sustainability. Drawing on Dynamic Capability Theory and the Resource-Based View, the study conceptualizes Gender Innovation as an organizational capability that enables firms to sense emerging opportunities through diverse perspectives, seize these opportunities by integrating inclusive knowledge resources into strategic decisions, and transform organizational practices through adaptive managerial and technological innovation. Using a quantitative approach, data were collected from 100 MSMEs in Medan City, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that FinTech adoption significantly influences MSME sustainability, highlighting digital financial integration as a key mechanism for long-term business viability. Gender Innovation significantly strengthens Intellectual Capital and Strategic Cost Management, indicating its role as a higher-order dynamic capability. In this study, Gender Innovation is conceptualized as a second-order construct integrating inclusive managerial practices and innovation orientation through a hierarchical component model. However, Intellectual Capital does not directly influence sustainability, suggesting that intangible resources require digital financial mechanisms to generate measurable outcomes. Strategic Cost Management contributes indirectly by facilitating FinTech adoption. This study contributes to the dynamic capability literature by positioning Gender Innovation as an integrative capability linking inclusivity, knowledge resources, cost efficiency, and digital finance to sustainable MSME performance.
Analysis of the Influence of Capital Structure, Ownership Structure, and Good Corporate Governance on Financial Performance at CV. Lestari Jaya Purnama Jesita Almanna; Etty Harya Ningsi; Selvi Aristantya
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i1.6779

Abstract

This study aims to examine the effect of capital structure, ownership structure, and good corporate governance (GCG) on the financial performance of CV. Lestari Jaya Purnama. Financial performance is a crucial indicator of a company’s sustainability and reflects the effectiveness of managerial decision-making. This research employs a quantitative approach with an associative design to analyze the relationships among variables. Primary data were collected through structured questionnaires distributed to employees who are directly involved in financial and managerial activities within the company. The data were analyzed using multiple linear regression to determine both partial and simultaneous effects of the independent variables on financial performance.The findings reveal that capital structure has a positive and significant effect on financial performance, indicating that an optimal proportion of debt and equity can enhance company profitability and efficiency. Ownership structure shows a negative effect on financial performance, suggesting that certain ownership compositions may reduce managerial flexibility and decision-making effectiveness. Meanwhile, good corporate governance has a positive and significant effect on financial performance, demonstrating that transparency, accountability, responsibility, independence, and fairness contribute to better financial outcomes. Furthermore, the simultaneous test results indicate that capital structure, ownership structure, and GCG collectively have a positive and significant influence on financial performance. These findings imply that strengthening governance practices and optimizing capital decisions are essential strategies for improving the financial performance of CV. Lestari Jaya Purnama.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Langgeng Prayitno Utomo; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
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