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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Novi Fadhila]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 2 (2017): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v3i2.1240
<![CDATA[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]]>
<![CDATA[ANALYSIS USING THE ALTMAN Z-SCORE MODEL AT PT. TIRTA MAHAKAM RESOURCES Tbk ]]>
<![CDATA[Ayu Wanda Luffika]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023 ]]>
Publisher : <![CDATA[Universitas Putera Batam ]]>
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<![CDATA[This study aims to analyze financial distress at PT. Tirta Mahakam Resources Tbk which is listed on the Indonesia Stock Exchange during the 2017-2021 period using the Altman Z-Score model. Data is obtained from published financial reports issued by the official website www.idx.co.id. The type of research used in this research is quantitative research with a descriptive approach. Sampling technique with purposive Sampling is a technique chosen based on certain considerations, both expert and scientific considerations. The results of this study indicate that in 2017-2021 the company is in a financial distress zone which will result in bankruptcy. This is because the Z-Score obtained is small, which is far from the number 2.99. Where the Z-Score value in 2017 was (0.977), in 2018 it was (0.941), in 2019 it was (0.336) and in 2020 it was (-5.810) and in 2021 the Z-Score value was obtained (-5.541). The cause of financial distress at PT. Tirta Mahakam Resources Tbk, namely due to a decrease in working capital, a decrease in total assets, a decrease in sales and the acquisition of profit and low profitability (loss).]]>
<![CDATA[Pembukuan Sederhana dan Penyusunan Laporan Keuangan UMKM Di Desa Tanjung Morawa-A ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Zulia Hanum]]>;
<![CDATA[Hafsah Hafsah]]>;
<![CDATA[Hastina Febriaty]]>
<![CDATA[ ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 3 (2022): Oktober ]]>
Publisher : <![CDATA[CERED Indonesia Publishing ]]>
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DOI: 10.53695/jas.v3i3.804
<![CDATA[Pelatihan pembukuan sederhana dan penyusunan laporan keuangan untuk pelaku UMKM Desa Tanjung Morawa-A merupakan kegiatan pengabdian kepada masyarakat yang diselenggarakan oleh Dosen Fakultas Ekonomi dan Bisnis dan Himpunan Mahasiswa Jurusan Akuntansi Universitas Muhammadiyah Sumatera Utara. Peserta dari pelaksanaan pelatihan penyusunan laporan keuangan UMKM adalah masyarakat yang berdomisili dan memiliki usaha di Desa Tanjung Morawa-A yang berada di Kecamatan Tanjung Morawa-Kabupaten Deli Serdang. Masyarakat atau peserta pelatihan merupakan pelaku usaha kripik pisang dan ubi, pelaku usaha pembuatan es krim, salon, bengkel, usaha dagang, dan kuliner. Pelatihan ini bertujuan untuk memberikan pemahaman dan meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan usaha dengan menyampaikan materi pentingnya pembukuan bagi UMKM, berbagai jenis pencatatan keuangan, format pembukuan sederhana dan penyusunan laporan keuangan. Pelaksanaan pengabdian ini menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pengabdian berjalan lancar dilihat antusias peserta mengikuti pelatihan sampai selesai. Peserta juga memahami materi yang disampaikan dan berkeinginan untuk menerapkannya dalam aktivitas usaha.]]>
<![CDATA[Penerapan Akuntansi Pertanggungjawaban Untuk Merealisasi Pendapatan Sebagai Alat Penilaian Kinerja Manajer ]]>
<![CDATA[Isna Ardila]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023 ]]>
Publisher : <![CDATA[ITScience (Information Technology and Science) ]]>
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DOI: 10.47709/jebma.v3i3.3135
<![CDATA[Tujuan penelitian ini untuk menganalisis penerapan akuntansi pertanggungjawaban dalam merealisasi pendapatan sebagai sebagai alat menilai kinerja manajer pada PT.Perkebunan Nusantara III Medan dan untuk mengetahui faktor-faktor penyebab terjadinya selisih unfavorable anggaran dan realisasi pendapatan. Metode penelitian yang digunakan adalah metode deskriptif, jenis data yang digunakan adalah sekunder, teknik pengumpulan data yang dilakukan dengan teknik wawancara dan penelitian bertempat di PT. Perkebunan Nusantara III Medan. Hasil penelitian ini menunjukkan bahwa PT.Perkebunan Nusantara III Medan telah menyusun anggaran penjualan perusahaan dengan baik, yaitu menyusun dengan metode pendekatan Bottom Up yang proses penyusunan anggaran melibatkan semua bagian baik bawahan maupun atasan serta digunakannya anggaran sebagai salah satu alat penilaian kinerja pusat pertanggungjawaban. Selain itu, penilaian kinerja pusat pendapatan diukur berdasarkan selisih antara anggaran dan realisasinya, perusahaan juga menerapkan sistem memberi hukuman dan memberi penghargaan bagi setiap karyawan yang berkualitas baik maupun tidak baik sesuai dengan hasil yang dicapai. Faktor- faktor yang menyebabkan selisih unfavorable adalah tidak tercapainya produk yang akan dijual, penurunan harga pasar, perubahan harga komoditas dan faktor alam.]]>
<![CDATA[Sistem Informasi Akuntansi Dalam Pengendalian Internal Penjualan Kredit ]]>
<![CDATA[Saila Oktaviani Saragih]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024 ]]>
Publisher : <![CDATA[ITScience (Information Technology and Science) ]]>
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DOI: 10.47709/jebma.v4i2.4008
<![CDATA[Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penjualan kredit dalam pengendalian internal pada PT Federal International Finance Cabang Medan Marelan. Teknik pengumpulan data melalui wawancara dan dokumentasi. Analisis data dilakukan secara deskriptif dengan langkah-langkah identifikasi sistem, analisis prosedur, evaluasi kelemahan, dan rekomendasi berdasarkan COSO framework. Hasil penelitian menunjukkan kelemahan dalam sistem penjualan kredit PT Fenderal International Finance yaitu kurangnya informasi tentang status kredit pelanggan. Fungsi kredit hanya ada di bagian keuangan, sementara seharusnya juga aktif di bagian akuntansi. Perusahaan tidak memiliki sistem pengiriman yang efektif terkait transaksi penjual kredit. COSO framework berdasarkan lingkungan dan kegiatan pengendalian berjalan dengan baik, penilaian risiko belum terlaksana secara memadai karena fungsi kredit belum diterapkan sepenuhnya, komponen informasi dan komunikasi terutama dalam sistem penjualan kredit, belum diterapkan dengan baik. Bagian marketing kurang aktif dalam mencari informasi kredit pelanggan, mengakibatkan penunggakan pembayaran]]>
<![CDATA[Penggunaan Aplikasi Akuntansi Berbasis Android Dengan Pendekatan Technology Acceptance Model ]]>
<![CDATA[Ardila, Isna]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v7i1.19498
<![CDATA[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.]]>
<![CDATA[Factors that Influence the use of Management Accounting on SME Performance in the city of Medan ]]>
<![CDATA[Ardila, Isna]]>;
<![CDATA[Sembiring , Masta]]>;
<![CDATA[Kalsum, Umi]]>
<![CDATA[ SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v13i3.3321
<![CDATA[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.]]>
<![CDATA[Penilaian Kinerja dengan Menggunakan Konsep Balanced Scorecard ]]>
<![CDATA[Rezki Zurriah]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Isna Ardila]]>;
<![CDATA[Nia Agustina]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i2.10110
<![CDATA[This study aims to determine and analyze the performance assessment of PT. Bank SumutkcpPulo Brayan which is measured from a financial perspective, customer perspective, internal business process perspective, growth and learning perspective. Sampling in this study is to use a saturated sample selection (simple non random sampling). Data collection techniques in this study were interviews, questionnaires, and literature study, documentacion. The data analysis method used was descriptive qualitative analysis method. The results showed that the assessment of the performance of the PT. Bank SumutKcpPulo Brayan when measured from a financial perspective the results were very bad, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the customer's perspective was good, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the perspective of internal business processes are good, and the performance appraisal of the office of PT. Bank SumutKcpPulo Brayan when measured from a growth and learning perspective is good.]]>
<![CDATA[Investment Literation Improvement for Preparation of Investments for Young Investors ]]>
<![CDATA[Putri, Linzzy Pratami]]>;
<![CDATA[Christiana, Irma]]>;
<![CDATA[Pulungan, Delyana Rahmawany]]>;
<![CDATA[Ardila, Isna]]>
<![CDATA[ International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.587
<![CDATA[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.]]>
<![CDATA[Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities ]]>
<![CDATA[Ardila, Isna]]>;
<![CDATA[Zurriah, Rezki]]>;
<![CDATA[Suryani, Yani]]>
<![CDATA[ International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.584
<![CDATA[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.]]>
