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All Journal Jurnal Wira Ekonomi Mikroskil JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis dan Publik JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Journal of Social Science International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics Jurnal Manajemen Dan Akuntansi Medan Journal of Social Science JAKBS International Journal of Management Research and Economics Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan JEBD International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Brilliant International Journal of Management and Tourism TOMAN: Jurnal Topik Manajemen
azzahra, an suci
Universitas Pembangunan Panca Budi
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Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaaan Pada Sektor Energi Larasasti, Sindy; Sari, Putri Utami Permata; Manao, Marcella Chintya; Ramadhani, Suci; Azzahra, An Suci
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.262

Abstract

Penelitian ini ditujukan untuk menganalisis pengaruh ukuran dewan direksi, komite audit, dan komisaris independen terhadap kinerja keuangan perusahaan sektor energi periode 2020-2023. Populasi yang dipilih dalam penelitian ini merupakan perusahaan energi yang terdaftar di BEI dengan menggunakan sampel sebanyak 114 data yang diambil melalui purposive sampling. Metode yang dipilih dalam penelitian ini ialah metode deskriptif kuantitatif dengan analisis data menggunakan SPSS. Hasil penelitian memperlihatkan bahwa ukuran dewan direksi berpengaruh positif signifikan terhadap kinerja. Sebaliknya, komite audit memaparkan pengaruh negatif, signifikan. Sementara itu, komisaris independen tidak berpengaruh signifikan. Artinya, ukuran dewan berperan penting dalam mendukung kinerja. Sementara itu, jumlah komite audit yang banyak mengindikasikan adanya inefisiensi atau biaya pengawasan yang berlebihan sehingga perlu peninjauan kembali efektivitas fungsinya. Ketidaksignifikanan pengaruh komisaris independen menimbulkan pertanyaan mengenai kemampuan mereka dalam menjalankan fungsi pengawasan independen dan dalam mengurangi potensi konflik kepentingan di sektor ini.
Pengaruh Profitabilitas, Leverage dan Opportunity Terhadap Deteksi Kecurangan Laporan Keuangan Octavia, Melanie; Putri, Nayla Nurul; Valentine, Pricillia D.; Pratama, Rizky Raditya; Azzahra, An Suci
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1156

Abstract

Kecurangan dalam laporan keuangan adalah masalah yang sangat penting dalam sektor akuntansi dan bisnis karena dapat merusak kepercayaan pemegang saham. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak dari profitabilitas, leverage, dan opportunity terhadap kecurangan dalam laporan keuangan. Metode yang digunakan adalah kuantitatif dengan pendekatan studi kasus pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021 hingga 2024. Populasi sebanyak 18 perusahaan, dengan sampel 15 perusahaan menggunakan Teknik Purposive Sampling. Objek penelitian tahun 2021-2024, sehingga menghasilkan 60 data. Teknik analisis data menggunakan uji asumsi klasik dan uji hipotesis. Temuan dari penelitian ini menunjukkan bahwa secara parsial, leverage memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan, sementara profitabilitas dan opportunity tidak menunjukkan pengaruh yang berarti. Namun, ketika dilihat secara bersamaan, ketiga variabel tersebut memberikan pengaruh yang signifikan terhadap kecurangan laporan keuangan dengan kontribusi mencapai 44,9%.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal,Target Keuangan Terhadap Deteksi Kecurangan Laporan Keuangan Natasha, Natasha; Sari, Adila; Azlin, Nuraini; Azzahra, An Suci
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1157

Abstract

Penelitian ini meneliti dampak dari tiga elemen stabilan keuangan, tekanan eksternal, dan target keuangan terhadap kecurangan laporan keuangan, menggunakan metode kuantitatif pendekatan studi kasus pada perusahaan sektor helthcare yang terdaftar di BEI. Penelitian ini memiliki populasi sebanyak 18 perusahaan dan sampel yang digunakan sebanyak 15 perusahaan, objek penelitian yaitu dari tahun 2021- 204 dan teknik pengumpulan data yang digunakan adalah purposive sampling yang menghasilkan 60 data. Hasil temuan menunjukkan stabilitas dan tekanan eksternal berpengaruh signifikan terhadap kecurangan laporan keuangan namun target keuangan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Saat dilihat secara bersamaan stabilitas, tekanan eksternal dan target keuangan memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan sebesar 37,6%.
Implementation Of Accounting Information Systems In Umkm Waste Bank Assisted By Gugah Nurani Indonesia Suti Agustin; Zulpa Okta Nita; Nova Elisabeth Hutagalung; An Suci Azzahra; Anwar Suhut
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.376

Abstract

This research discusses the implementation of an Accounting Information System (AIS) at Waste Bank Berkah, which has been fostered by Gugah Nurani Indonesia since 2016. The AIS is used to support the recording of waste purchase transactions on credit, with a structured system starting from weighing, classification, to financial recording. The method used in this research is descriptive qualitative method, where data is collected through direct observation to the field, as well as collecting documentation and conducting interviews with Gugah Nurani Indonesia staff. The results of the interviews show that the AIS has a positive impact on transparency, accuracy, and customer trust, although there are still challenges such as fluctuations in waste prices and manual recording that has the potential to cause errors. To optimize financial management, it is recommended that Waste Bank Berkah start digitizing records, develop a price conversion automation feature, and strengthen training, standardization of procedures, and internal audits. Thus, the financial management of the Waste Bank is expected to be more efficient, accountable, and sustainable.
RGEC Method: Assessment Of Bank Health Levels At PT Bank Tabungan Negara (PERSERO) Tbk. Before And After Covid-19 An Suci Azzahra; Meigia Nidya Sari
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): 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.v4i1.2811

Abstract

This study aims to determine the health level of PT Bank Tabungan Negara (Persero) Tbk before and after Covid-19 from the point of view of the RGEC analysis model (Risk Profile, GCG, Earning, and Capital) by analyzing the entire financial statements. The research method used in this study is to use a descriptive model of PT Bank Tabungan Negara (Persero) Tbk before (2017-2019) and during covid-19 (2020-2022). The data was then obtained by researchers using documentation techniques where the data used were financial reports to be analyzed by the Risk method (Risk-based Bank Rating) based on assessment measurements which included RGEC elements. The results of the assessment that can be concluded in the analysis of the health level of PT Bank Tabungan Negara (Persero) Tbk in terms of RGEC (Risk profile, Good Corporate Governance, Earnings, and Capital) before covid-19 in 2017-2018 in a healthy condition, while in 2019 in a fairly healthy condition and during covid-19 in 2020-2022 in a healthy condition, it is concluded that before and during covid-19 PT Bank Tabungan Negara, Tbk the bank's health level has no impact on covid-19.
The Impact of External Auditor Forensic Accounting Competencies on Financial Performance of Listed Companies on the Indonesia Stock Exchange Lukna, Yohanes Kevin; Miranda, Aqilah; Sihombing, Dona Olivia; Septika, Edya Nashwa; Larasasti, Sindy; Azzahra, An Suci
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11402

Abstract

As business complexity and financial fraud risks grow, external auditors play an increasingly vital role in maintaining the integrity of financial statements. Competencies such as forensic accounting are believed to enhance audit quality by strengthening fraud detection and prevention. Therefore, this study examines the impact of External Auditor Forensic Accounting Competencies (EAFAC) on the financial performance of companies listed on the Indonesian Stock Exchange in 2024. Using a quantitative approach, the research analyzes data from 282 companies selected through simple random sampling. Company size, leverage, and company age are included as control variables, and the data are analyzed using multiple linear regression in SPSS. The results show that, both partially and simultaneously, all variables have a significant effect on financial performance. Specifically, EAFAC and company size have a positive effect, while leverage and company age have a negative effect. Overall, these findings confirm that implementing forensic accounting competencies within external audit practices is a strategic investment to improve company financial performance, especially through more effective risk mitigation and fraud prevention. However, the research also identified challenges in implementing these competencies, especially within the Big Four public accounting firms, indicating room for further improvement and standardization in Indonesia’s audit profession.
A Systematic Literature Review in Shariah Audit Arini Arini; An Suci Azzahra; Sambas Ade Kesuma; Iskandar Muda
Journal of Social Science Vol. 4 No. 5 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i5.681

Abstract

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in recent years. Compared to other Islamic countries, most of the research was conducted in specific countries, such as Malaysia. In addition, it has been found that previous studies have not known the antecedents and effects of effective Islamic auditing practices in IPIs, The focus of research on certain theories, such as agency theory, limits the way of research.
Pengaruh Fee Audit, Audit Tenure, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Agustina R.T. Sitompul; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10353

Abstract

This research endeavors to examine the influence of audit fees, audit duration, and organizational size on audit quality, considering both their individual and combined effects. The study's sample comprises multiple companies operating in the food and beverage industry that are listed on the Indonesian Stock Exchange (IDX) over the period from 2020 to 2024. This research uses associative quantitative analysis, based on supporting data from financial reports of companies published through the official IDX web portal during the same period. The population consists of 83 business entities in the food and beverage sector officially listed on the IDX. Purposive sampling was applied in selecting the study sample; from the population, 27 business entities that met the research indicators were obtained, and with this sample selection, the study analyzed 135 data points. With the use of SPSS version 26 software, data analysis was done using logistic regression techniques. The study results reveal that audit fees independently have a significant impact on audit quality standards, with a significance probability of 0.000 (< 0.05). However, audit tenure and company scale do not show significant effects on audit quality, with significance levels of 0.292 and 0.153, respectively, both exceeding 0.05. Simultaneous testing reveals that the three independent variables collectively contribute significantly to audit quality, with a significance below 0.05 (0.000).
The Influence of Business Risk and Company Size on Capital Structure in Industrial Sector Companies Listed on the Indonesian Stock Exchange Tanti Septiani BR Sembiring; Riska Franita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10969

Abstract

The goal of this study is to investigate the impact that business risk and company size have on the capital structure of industrial businesses that are listed on the Indonesia Stock Exchange between the years 2021 and 2024 on the Indonesia Stock Exchange. For the purpose of capital structure, the Basic Earnings Power Ratio (BEPR) is used to assess risk, the Natural Logarithm (LN) is used to assess the size of the organization, and the Debt to Equity Ratio (DER) is used to do capital structure analysis. In this particular study, a quantitative approach was taken, and the statistical software that was utilized for the analysis was SPSS version 27. The research objectives were met by 27 different companies, and samples obtained were from them through the use of purposeful sampling. Compared to 0.05, the significant value of the t-test, which is 0.301, is higher. The t-table value of 1.98282 is exceeded by the estimated value of -1.038, which is lower than the t-table value. It may be derived from this that the capital structure is not significantly impacted by the risk that the business faces. Nevertheless, this does not apply to the size of the company. This is demonstrated by a significance value of 0.001 and a calculated t-value of 3.319, both of which are higher than the value of 1.98282 that is seen in the t-table statistic. Meanwhile, the capital structure of a firm is positively and significantly impacted by both the growth of the organization and the risks that it faces. There is a significant difference between the F-value of 5.685 and the F-table value of 3.08, with the sig. value being 0.005. According to the adjusted R-Square value of 0.081, the variance in capital structure may be explained by business risk and firm size to the extent of up to 8.1% of the total variation. On the other hand, 91.9% of this variation consisted of additional factors that were not investigated.
Analysis of the Imbalance of Regional Income Components in Binjai City Using the Regional Financial Ratio Approach Sri Risqi Widiyanti; Vina Arnita; An Suci Azzahra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10973

Abstract

Regional revenue is a fundamental financial resource reflecting fiscal capacity and supporting the implementation of regional autonomy and sustainable development. The composition and balance of regional revenue components—local own-source revenue, transfer revenue, and other legitimate regional revenues—determine a region’s level of fiscal independence. In practice, many local governments experience structural revenue imbalances due to high dependence on central government transfers. This study examines the development and degree of imbalance among regional revenue components in Binjai City during the 2020–2024 period. The research adopts a descriptive quantitative approach using secondary data from budget realization reports obtained through the Regional Budget Data Portal of the Directorate General of Fiscal Balance. Data are analyzed using growth ratios and contribution ratios to assess revenue dynamics, fiscal dependence, and revenue structure. The findings reveal that local own-source revenue shows fluctuating growth and contributes relatively little to total regional revenue. Transfer revenue consistently dominates the revenue structure, while other legitimate regional revenues exhibit high volatility and a declining contribution trend. These results indicate that Binjai City’s fiscal independence remains low and that imbalances in regional revenue composition persist.
Co-Authors , Yunita Sari Rioni Abel Sonia S Abel Sonia S Adila Sari Afrida Yani Siahaan Agustina R.T. Sitompul Aliyah, Dini Rahma Alma Hafsa Fadilah Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dina Izzati Dio Jeremia Sembiring Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Indriany Intan Afriliyani Iskandar Muda Juliarta Elisabeth Silitonga Larasasti, Sindy Liza Seftina Lubis, Nurmala Sari Lukna, Yohanes Lukna, Yohanes Kevin Maisya Delani Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Melanie Octavia Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila Rahmadayanti Nabila Yolanda Nabila, Talitha Nada Syifa Athaya Nancy Mayriski Siregar Nasib Natasha Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayla Nurul Putri Nova Elisabeth Hutagalung Nuraini Azlin Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia D. Valentine Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Riska Franita Rizka Fazria Rizky Raditya Pratama Salsabila Azzahro Lubis Salshabilla Nayma Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Seprianto Purba Septika, Edya Nashwa Shaila Pratika Sari Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Sri Risqi Widiyanti Stephanie Imaylia Napitupulu Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tanti Septiani BR Sembiring Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Vina Arnita Vista Alisha Zahrani Widy Hastuty HS Yulia Ribuna Br Bangun Zulpa Okta Nita Zulsahyani Limbong