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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) SENTRALISASI Jurnal Ilmu Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen dan Bisnis International Journal of Accounting & Finance in Asia Pasific
Isna Ardila, Isna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Ardila, Isna; Fadhila, Novi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.929 KB)

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan Christiana, Irma; Ardila, Isna
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2677

Abstract

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value
Penggunaan Aplikasi Akuntansi Berbasis Android Dengan Pendekatan Technology Acceptance Model Ardila, Isna
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.19498

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui persepsi UMKM pengguna aplikasi akuntansi berbasis android dengan pendekatan technology acceptance model. Technology Acceptance Model merupakan teori untuk menjelaskan perilaku penerimaan pengguna terhadap suatu teknologi dan menjelaskan bahwa pengguna dapat bebas memilih dalam menggunakan teknologi.Sampel dalam penelitian ini sebanyak 60 pelaku UMKM di Kota Medan dari berbagai jenis usaha yang menggunakan aplikasi akuntansi berbasis andorid.  Penelitian ini dilakukan dengan metode kuantitatif survei. Metode analisis menggunakan SmartPLS4 dengan model persamaan Structural Equation Modeling (SEM). Evaluasi model menggunakan evaluasi outer model dengan menggunakan uji validitas, uji reliabilitas, dan inner model dengan menggunakan R square, dan nilai koefisien path atau t-value untuk uji hipotesis.Penelitian ini menunjukkan hasil attitude toward using berpengaruh prositif signifikan terhadap behavioral intention, perceived ease of use berpengaruh prositif signifikan terhadap attitude toward using, perceived ease of use berpengaruh prositif signifikan terhadap perceived usefulness, perceived usefulness berpengaruh prositif signifikan terhadap attitude toward using, dan perceived usefulness berpengaruh prositif signifikan terhadap behavioral intention to use dalam menggunakan aplikasi akuntansi berbasis andorid.
Factors that Influence the use of Management Accounting on SME Performance in the city of Medan Ardila, Isna; Sembiring , Masta; Kalsum, Umi
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3321

Abstract

The aim of this research is to examine the influence of the use of management accounting on SME performance, and environmental uncertainty, information technology, quality of human resources and innovation as factors that influence the use of management accounting. Descriptive quantitative research method, namely the results of processing data and then representing it. The population of this research is SMEs from various business sectors spread across the city of Medan. The sample was taken using a purposive sampling technique as many as 33 SMEs in the city of Medan. The Structural Equation Modeling (SEM) equation model is used for the data analysis method. Information technology influences the use of management accounting, environmental uncertainty, human resources and innovation do not influence the use of management accounting. The use of management accounting influences the performance of SMEs.
Investment Literation Improvement for Preparation of Investments for Young Investors Putri, Linzzy Pratami; Christiana, Irma; Pulungan, Delyana Rahmawany; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.587

Abstract

This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.
Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Ardila, Isna; Zurriah, Rezki; Suryani, Yani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.584

Abstract

This research aims to produce a financial report of micro Small and medium enterprises (MSMES) based financial accounting standards of Micro small entity (SAK EMKM). This objective is based on existing conditions where SMES activities are running without relying on the information of financial statements that are arranged in an orderly and orderly manner based on standards. This type of research is qualitative research. This research uses primary and secondary data types. The sample used in this study was the SMES of the TELKOM Community Development Center Partnership and Community Development Program Unit for a similar food industry sector. The results showed that the financial statements were prepared through the stages of recording financial transactions and summarizing. Financial statements based on SAK EMKM compiled consist of statements of financial position, income statement, and notes to financial statements.
Financial Ratio in the Analysis of Earnings Management Christiana, Irma; Purnama, Nadia Ika; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.714

Abstract

Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability
Analisis Efektifitas Sistem Informasi Akuntansi Penjualan Marwa , Shafa; Ardila, Isna
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4853

Abstract

Tujuan penelitian ini adalah untuk menganalisis keefektifan sistem informasi akuntansi penjualan minyak kelapa sawit pada PT Perkebunan Nusantara IV Regional I Medan, berdasarkan indikator-indikator seperti kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan keuntungan perusahaan. Objek penelitian adalah PT Perkebunan Nusantara IV Regional I Medan, dengan sumber data yang mencakup data primer dan sekunder. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, dan teknik pengumpulan data dilakukan melalui wawancara. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan minyak kelapa sawit telah beroperasi dengan baik, sesuai dengan Standar Operasional Prosedur (SOP) yang diterapkan oleh perusahaan. Sistem ini terbukti efektif berdasarkan berbagai indikator yang digunakan untuk menilai efektivitasnya, mencakup aspek akurasi, kecepatan, serta kemudahan dalam pelaporan dan pengawasan transaksi penjualan. Hal ini menunjukkan bahwa sistem tersebut mampu mendukung proses bisnis perusahaan secara optimal, menjaga kepatuhan terhadap SOP, dan meningkatkan efisiensi operasional.
Literasi Keuangan, Gaya Hidup, Dan Pendapatan: Faktor Penentu Dalam Manajemen Keuangan Pribadi afasya, nabila; ardila, isna
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 3 (2025): Edisi Januari 2025 - April 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i3.1662

Abstract

This study aims to identify and analyze the influence of financial literacy, lifestyle, and income on personal financial management. This research uses an associative approach to identify the relationships between the variables studied. This study adopts an associative approach to identify the relationships among the variables being examined. The approach used is quantitative, where the data is analyzed through numerical processing, and conclusions are drawn based on statistical testing using the Partial Least Square (PLS) method, processed with SmartPLS4 software. The research subjects are students enrolled in the Accounting Department of the Faculty of Economics and Business at Universitas Muhammadiyah Sumatera Utara (UMSU), with a total population of 966 students. The sample consisted of 91 respondents, determined using the Slovin formula as the sampling technique. The results of data analysis indicate that financial literacy has a significant influence on personal financial management. In addition, lifestyle also has a significant impact on personal financial management, as does income, which was also found to significantly affect the personal financial management of Accounting students at FEB UMSU.
Analisis Pengendalian Biaya Produksi Dalam Meningkatkan Kinerja Keuangan Pada PT Arvis Sanada Sanni Indonesia Sembiring, Masta; Ardila, Isna
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 3 (2025): Edisi Januari 2025 - April 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i3.1670

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi biaya produksi dalam meningkatkan laba pada PT. Arvis Sanada Sanni Indonesia. Efisiensi biaya produksi merupakan salah satu faktor penting dalam menentukan profitabilitas perusahaan, khususnya dalam industri ekspor kopi yang kompetitif. Penelitian ini menggunakan metode mixed methode dan studi kasus. Data diperoleh dari dokumentasi laporan keuangan perusahaan dan wawancara dengan bagian keuangan serta produksi. Penelitian dilakukan terhadap data tahun 2019 hingga 2023 untuk melihat hubungan antara biaya produksi, penjualan, dan laba usaha. Hasil penelitian menunjukkan bahwa pada tahun 2023, meskipun volume produksi meningkat, perusahaan mengalami kerugian yang cukup besar. Hal ini disebabkan oleh inefisiensi dalam pengelolaan biaya produksi yang tidak diiringi dengan peningkatan penjualan. Analisis rasio efisiensi menunjukkan adanya perbedaan signifikan antara biaya aktual dan biaya anggaran. Kesimpulan dari penelitian ini adalah bahwa pengendalian biaya yang kurang optimal memberikan dampak negatif terhadap profitabilitas perusahaan. Oleh karena itu, perusahaan perlu menerapkan strategi pengendalian biaya yang lebih ketat dan optimalisasi sumber daya produksi untuk meningkatkan efisiensi dan daya saing di pasar global.
Co-Authors afasya, nabila Christiana, Irma Delyana R. Pulungan Marwa , Shafa Novi Fadhila, Novi Purnama, Nadia Ika Putri, Linzzy Pratami Rezki Zurriah Saragih, Saila Oktaviani Sembiring , Masta Sembiring, Masta Solly Aryza Yani Suryani