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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Kajian Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Meily Surianti

Politeknik Negeri Medan

Author-ID : 5980683

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

Implementation of the Internal Audit Capability Model (IA-CM) in Increasing The Capability of APIP at Inspectorat Office of Binjai City Rachmani Tarigan; Deliana Deliana; Meily Surianti
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11258

This research is aimed to analyse the Capability level of the Government Internal Oversight Apparatus (APIP) at the Inspectorate Office of Binjai City which refers to the Internal Audit Capability Model (IA-CM) standard that is generally accepted throughout the world by using internal audit elements to analyse elements that affect APIP's lagging behind that unable to reach the target and provide strategic input carried out by the Binjai City Inspectorate to increase APIP capabilities which have not been maximized. This research is qualitative research using descriptive analysis. In terms of analyzing research data, the authors used data collection techniques by observing, documenting and interviewing. While the data analysis technique used is a descriptive analysis method. The informants in this research were government internal control apparatus (APIP) at the Inspectorate of the city of Binjai. Based on the research results, based on the APIP Capability assessment using the Internal Audit Capability Model (IA-CM) standard, showed that the Binjai City Inspectorate is at level 3 fully integrated where 6 internal audit elements according to the IA-CM Standard have reached level 3. By achieving level 3, there are several things that are still of concern to be improved by APIP Binjai city, namely the quantity and quality of human resources, facilities and infrastructure that are still inadequate and the budget that has not been maximized.

PENGARUH INFORMASI ASIMETRIS, UKURAN PERUSAHAAN, DAN KUALITAS LABA TERHADAP MANAJEMEN LABA Fretty Nasalina Silalahi; Meily Surianti
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 4 No. 2 (2021): Edisi Agustus
Publisher : Politeknik Negeri Medan

Penelitian ini bertujuan untuk meneliti pengaruh Informasi Asimetris, Ukuran Perusahaan dan Kualitas Laba terhadap Manajemen Laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Penelitian ini menggunakan data sekunder yang dapat diakses melalui website Bursa Efek Indonesia (www.idx.co.id). Populasi dari penelitian ini terdiri dari 25 perusahaan BUMN. Metode pengambilan sampel dilakukan dengan metode purposive sampling. Sampel yang didapatkan sebanyak 11 perusahaan dengan periode pengamatan 6 tahun, sehingga jumlah sampel untuk penelitian ini sebanyak 66 amatan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif. Kemudian, variabel Informasi Asimetris, Ukuran Perusahaan, Kualitas Laba dan Manajemen Laba diuji menggunakan analisis regresi berganda dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial variabel Informasi Asimetris, Ukuran Perusahaan dan Kualitas Laba tidak berpengaruh terhadap Manajemen Laba.

Pendeteksian Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi di Bursa Efek Indonesia Erna Siregar; Meily Surianti
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 5 No. 1 (2022): Edisi Februari
Publisher : Politeknik Negeri Medan

Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan perspektif fraud triangle. Teori fraud triangle yang dikemukakan oleh Cressey (1953) menyatakan bahwa terdapat tiga kondisi yang selalu hadir dalam setiap kejadian fraud. Ketiga kondisi tersebut adalah pressure, opportunity, dan rationalization. Financial stability, external pressure, financial targets, ineffective monitoring, dan rationalization sebagai variabel independen. Kecurangan laporan keuangan sebagai variabel dependen yang diproksikan dengan fraud score model. Populasi penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2015 sampai 2019. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh sampel penelitian sebanyak 12 perusahaan. Pengujian hipotesis dilakukan dengan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel external pressure yang diproksikan dengan leverage (LEV) berpengaruh terhadap kecurangan laporan keuangan, sedangkan variabel lainnya tidak berpengaruh terhadap kecurangan laporan keuangan.

Analisis Transfer Pricing Determinants Di Masa Pandemi Covid-19: Suatu Studi Untuk Mengidentifikasi Permasalahan Transfer Pricing Di Indonesia Meily Surianti; Asriyati Asriyati; Putri Wahyuni; Jojor Lisbet Sibarani; Susilawati Susilawati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12454

This study aims to measure the effect of company size, profitability, leverage and intangible assets practices transfer pricing. This research was conducted at the Indonesia Stock Exchange (IDX), which is a capital market that is still classified as an emerging market. Each capital market has different characteristics, so it is hoped that the results of this research can be used as a model to understand the symptoms or phenomena that occur as a result of Covid 19 to serve as a basis for policy making for regulators and other related parties. The research population is manufacturing sector companies listed on the IDX with an observation period of 2020-2021, namely during the Covid 19 pandemic. The analysis model uses a multiple linear regression model. The results of this study indicate that profitability has an effect on transfer pricing, while company size, leverage and intangible assets have no effect on transfer pricing.

Analysis Of Financial Statements Quality Reviewed From Human Resources Competence, The Support 0f Top Management and The Use Of Information Technologies at Badan Pengelola Pajak dan Retribusi Daerah Kota Medan Widopo Hanly; Rini Indahwati; Meily Surianti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

The quality of financial reports in government is strongly influenced by the competence of goverment officials, Top management support and the use of information technology. Goverment officers are required to be able to make a positive contribution to all components of government, both the community, the private sector and other components, including the government agency itself. In the Minister of Finance Regulation 169/PMK.05/2018 concerning the Government Investment Accounting and Financial Reporting System and PP No. 71 of 2010 concerning on Government Accounting Standards, it states that the preparation of government financial reports has several requirements that must be acquired so that it could produce the good quality financial statements. The purpose of this study is to discover how the quality of financial reports in terms of human resource competence, top management support and the use of information technology at Badan Pengelola Pajak dan Retribusi Daerah Kota Medan using qualitative data analysis with in-depth interviews with key informants compiled using a google form questionnaire as a guide and analytical measuring tools in this study. The results showed that the three factors, namely top management support was found optimal, however, the competence of human resources, and the use of information technology had not been optimal, particularly in the quality of financial reports at Badan Pengelola Pajak dan Retribusi Daerah Kota Medan. (BPPRD Kota Medan).

Pengaruh Struktur Kepemilikan, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Aldryan Barokah; Meily Surianti; Dina A. Siregar; Muhammad Asrin Jazuli
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1081

The purpose of this study was to determine the effect of managerial ownership, institusional ownership, capital structure, and firm size on company value. This research uses secondary data from manufacturing in the basic industry and chemicals sector companies annual report which is listed on the Indonesia Stock Exchange in 2015-2019. Sampling method of this research using purposive sampling method, total sample in this research is 13 companies. This research uses multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption tests. The findings indicate that: (1) managerial ownership effect on firm value, (2) institutional ownership effect on firm value, (3) capital structure has not influence on firm value, and (4) firm size effect on firm value. AbstrakPenelitian ini bertujuan untuk melihat pengaruh kepemilikan manajerial, kepemilikan institusional, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Metode pengambilan sampel pada penelitian ini adalah purposive sampling, jumlah sampel pada penelitian ini adalah 13 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Sebelum melakukan analisis regresi, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa: (1) kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, (2) kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, (3) struktur modal tidak berpengaruh terhadap nilai perusahaan, serta (4) ukuran perusahaan berpengaruh positif terhadap nilai perusahaan.

Efektivitas Pemanfaatan Sistem Informasi Pemerintah Daerah (SIPD) Dalam Penatausahaan Keuangan oleh Bendahara Pengeluaran pada Dinas Kependudukan dan Pencatatan Sipil Pemerintah Kota Sibolga Roslianna Simatupang; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.7947

This study aims to evaluate the Effectiveness of Utilizing the Local Government Information System (SIPD) in Financial Administration by the Expenditure Treasurer at the Population and Civil Registration Office of Sibolga City. SIPD is an important tool in financial management that aims to improve efficiency, transparency, and accountability in local government financial administration. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with the Expenditure Treasurer, the Head of the Finance Subdivision, and the SIPD Coordinator, as well as through direct observation and documentation. Data analysis was conducted using triangulation techniques to ensure data validity. The results showed that the effectiveness of SIPD utilization in the Population and Civil Registration Office of Sibolga City has provided various benefits, including increased speed and accuracy in financial data processing, ease of preparing financial reports, and increased compliance with financial regulations. However, some technical barriers are still faced, such as technical problems in the system and the need for further training for users such as the Expenditure Treasurer. From the perspective of the Technology Acceptance Model (TAM) theory, users showed a positive attitude towards SIPD with high perceived ease of use and usefulness, despite the need for increased technical support and training. The results of this study are expected to provide input for the development and improvement of SIPD utilization in financial administration in local governments, especially in Sibolga City.

Peran Bendahara Pengeluaran Terhadap Kualitas Laporan Keuangan Dinas Pekerjaan Umum Dan Penataan Ruang Kota Sibolga Syahriani Mewanti; Meily Surianti; Roslina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.7959

The Expenditure Treasurer contributes to the creation of good governance and accountability as well as timely reporting and quality financial reports. It is best for an expenditure treasurer to have competent human resources, supported by an educational background in accounting, frequent education and training, and has experience in the financial sector. This research aims to determine the role of the expenditure treasurer on the quality of financial reports at the Sibolga City Public Works and Spatial Planning Service, in accordance with the phenomenon where there are still recording errors made by the expenditure treasurer, which affects the financial reports. The method used in this research is descriptive qualitative research, considering that in this research the researcher intends to understand the phenomenon of what the research subjects experience, and the researcher also uses two variables, namely expenditure treasurer with Knowledge and Skill indicators and relevant financial report quality variables, reliable, comparable and understandable. The results of this research show that the role of the treasurer for expenditures at the Public Works and Spatial Planning Service has an important role, although the Knowledge and Skill indicators are not yet optimal for the treasurer of the Sibolga City Public Works and Spatial Planning Service.

Implementasi Pengadaan Barang dan Jasa Secara Elektronik dalam Meminimalisir Terjadinya Fraud: Studi Kasus pada Unit Kerja Pengadaan Barang dan Jasa Pemko Sibolga Nelly Natalia Purba; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.8045

This research aims to see how much benefit there is from implementing the procurement of goods and services before and after the implementation of e-procurement, so that it can minimize things that are indications of fraud. According to Adi, Ardiyani and Ardianingsih (2016) fraud is an act that is contrary to the law and is carried out by internal or external parties of the organization, which aims to gain profit and can cause losses to other parties. This research uses a qualitative method with a descriptive method, where the data collection techniques come from documentation, interviews, literature review, and observations and case studies conducted at the city government's Goods and Services Procurement work unit (UKPBJ). This research focuses on the tender procurement of goods and services with a budget ceiling of more than 200 million using Crowe's fraud pentagon theory, namely arrogance and competence. The results of this analysis show that electronic procurement of goods and services is much more effective in minimizing the occurrence of fraud. The limitation of this research is that e-procurement only covers the selection of goods/services providers, and does not cover the entire goods/services procurement process.

Co-Authors Aldryan Barokah Asriyati DELIANA DELIANA Dina A. Siregar Erna Siregar Fretty Nasalina Silalahi Jojor Lisbet Sibarani Muhammad Asrin Jazuli Nelly Natalia Purba Putri Wahyuni Rachmani Tarigan RINI INDAHWATI Roslianna Simatupang Roslina, Roslina Susilawati . Syahriani Mewanti Widopo Hanly

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