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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 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 DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi 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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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
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 : Lembaga Pengembangan Kinerja Dosen

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.
Analysis of Operational Audit and Return Accounting Information System on Sales Turnover on CV. Irama Houseware Karsima Delila Br Keliat; Fhikry Ahmad H Siregar; Etty Harya Ningsi
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3419

Abstract

This study aims to analyze the influence of operational audit and return accounting information system  on sales turnover in CV. Rhythm Houseware. Operational audits focus on evaluating operational efficiency and effectiveness, while return accounting information systems help in managing  accurate return data  . The research method used was a quantitative approach by collecting data through questionnaires to 35 respondents working at CV. Rhythm Houseware. Data analysis was carried out using multiple regression with the help of SPSS version 29. The results of the analysis show that the independent variables, operational audit and return accounting information system, have a strong correlation with the dependent variable, namely sales turnover, with a determination coefficient (R2) value of 0.826 or 82.6%. This indicates that 82.6% of the variation in sales turnover can be explained by this variable, while the remaining 17.4% is influenced by other factors outside the model. The results of the partial test (t-test) showed that the operational audit variable had a coefficient of 0.029 with a significance value of 0.816 which means it was not significant to sales turnover. On the other hand, the variable of the retun  accounting information system showed a coefficient of 0.761 with a significance of <0.001 which showed a significant positive influence on sales turnover. Thus, the return accounting information system  plays an important role in increasing sales turnover. The results of the simultaneous test (test f) showed that the two variables, operational audit and return accounting information system, together had a significant effect on sales turnover, with an F-calculated value of 75.745 and a significance of <0.001. Thus, operational audit does not have a significant influence on sales turnover, while the return accounting information system  has a significant effect. A  more effective implementation of the return accounting information system  can improve return data management, improve operational audits, and ultimately increase sales turnover in CV. Rhythm Houseware. The recommendation for the Company is to continue to strengthen these two factors to maintain the stability of sales turnover.
Pendampingan Penyusunan Budgeting dan Cash Flow Management bagi Pelaku UMKM Sektor Kuliner di Kabupaten Deli Serdang Etty Harya Ningsi; Lambok Manurung; A’an Nurhadi
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 2 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i2.214

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendorong pertumbuhan ekonomi daerah dan penciptaan lapangan kerja. Namun, masih banyak pelaku UMKM yang menghadapi kendala dalam perencanaan anggaran dan pengelolaan arus kas, sehingga berdampak pada keberlanjutan usaha dan kemampuan pengambilan keputusan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM di Kabupaten Deli Serdang dalam menyusun budgeting dan mengelola cash flow secara efektif. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan, praktik penyusunan anggaran, pendampingan pengelolaan arus kas, serta evaluasi hasil kegiatan. Peserta diberikan pemahaman mengenai pentingnya perencanaan keuangan, penyusunan anggaran operasional, pencatatan arus kas masuk dan keluar, serta pemanfaatan informasi keuangan sebagai dasar pengambilan keputusan bisnis. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam menyusun anggaran usaha dan melakukan pengelolaan arus kas secara lebih terstruktur. Selain itu, peserta mulai menerapkan pencatatan keuangan sederhana untuk memantau kondisi keuangan usaha secara berkala. Kegiatan ini diharapkan dapat membantu UMKM meningkatkan efisiensi pengelolaan keuangan, mengurangi risiko kesulitan likuiditas, serta mendukung keberlanjutan dan pertumbuhan usaha di masa mendatang.
Pendampingan Penyusunan Anggaran dan Pengendalian Biaya bagi UMKM di Era Digital Etty Harya Ningsi; Lambok Manurung; Selvi Aristantya
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.1001

Abstract

Berkembangnya era digital menuntut pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mampu mengelola keuangan secara lebih efisien dan terencana. Namun, banyak pelaku UMKM masih mengalami kesulitan dalam penyusunan anggaran serta pengendalian biaya yang sistematis. Kegiatan pengabdian masyarakat ini dilakukan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menyusun anggaran serta melakukan pengendalian biaya melalui pendekatan pelatihan dan pendampingan langsung. Metode pelaksanaan meliputi sosialisasi konsep dasar akuntansi manajemen, praktik penyusunan anggaran, analisis biaya, dan evaluasi hasil kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya anggaran sebagai alat perencanaan dan pengendalian, serta kemampuan mengidentifikasi komponen biaya secara tepat. Kegiatan ini berkontribusi dalam memperkuat kapasitas manajerial dan meningkatkan efisiensi pengelolaan keuangan UMKM di era digital.
Application Of The AHP Method In A Decision Support System For Used Car Selection Recommendations Istiqomah Istiqomah; Firrahmi Rizky; Etty Harya Ningsi
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.
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.
Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability Etty Harya Ningsi; Putri Wahyuni
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.
Co-Authors Andiny, Putri Sabrina Anggita Anggita A’an Nurhadi A’an Nurhadi Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar FHIKRY AHMAD HALOMOAN SIREGAR Fhikry Ahmad Halomoan Siregar Firrahmi Rizky 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