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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) SENTRALISASI Jurnal Ilmu Manajemen Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen dan Bisnis Journal Research of Economics and Bussiness International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Indonesian Journal of Taxation and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Isna Ardila
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI KEBERLANJUTAN DALAM MENINGKATKAN NILAI PERUSAHAAN Rezki Zurriah; Isna Ardila
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8983

Abstract

This study aims to analyze the implementation of sustainable accounting in increasing the value of the Company at PT Bank Sumut from 2020 to 2024. This study uses a descriptive qualitative approach with data sources in the form of annual reports, sustainability reports obtained from PT Bank Sumut. The analysis is carried out based on the Global Reporting Initiative (GRI) standards and the Price to Book Value (PBV) approach for firm value. Sustainable accounting is an accounting concept that integrates economic, social and environmental aspects in the Company's operational activities and reporting. The results of this study indicate that the firm value of PT Bank Sumut from 2020 to 2024 shows that the firm value using the PBV approach has increased from year to year. Meanwhile, the implementation of sustainable accounting at PT Bank Sumut has been proven to have a positive impact on increasing company value. The implementation of sustainable accounting at PT Bank Sumut has an important role in supporting the increase in firm value both from financial and non-financial aspects. Keyword: Sustainable Accounting, Firm Value
Pengetahuan Akuntansi dan Penggunaan E-Commerce dalam Mendukung Pertumbuhan UMKM Asri Fadila Putri; Isna Ardila
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7461

Abstract

This research study aims to examine and understand accounting knowledge and the use of e-commerce in supporting the growth of MSMEs in East Medan District. The implementation uses a qualitative perspective focused on associative relationship patterns between variables. The study population consisted of 448 MSME actors or owners who run food and beverage business units located in East Medan District. The research sample was selected purposively by referring to a number of considerations and certain criteria and obtained a total of 83 MSME actors, with the number of samples calculated using the Slovin formula. The data in this study were collected through the distribution of questionnaire instruments to respondents. Furthermore, the data were processed and analyzed using a descriptive statistical approach and multiple linear regression analysis, which was also supported by testing the validity, reliability, classical assumptions, partial tests, simultaneous tests, and the magnitude of the contribution of variables that play a role in the influenced variables. The arrangement and analysis of data in this study were carried out using SPSS version 31.00. Partially, the research shows that accounting knowledge has a significant positive contribution to the growth of MSMEs in East Medan District. Furthermore, the use of e-commerce has also been shown to have a directional and meaningful impact on the growth of MSMEs in East Medan District. Simultaneously, mastery of accounting knowledge and the use of e-commerce have shown a directional and significant influence on the growth of micro, small, and medium-sized enterprises in East Medan District.
Peran Penjualan dalam Memoderasi Pengaruh Biaya Produksi terhadap Laba Isna Ardila; Rezki Zurriah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6346

Abstract

This study aims to examine the effect of production costs on profit and to analyze the moderating role of sales in this relationship. A quantitative approach with a causal associative research design was employed, as this study investigates measurable relationships among variables based on company financial report data. The production cost variable was measured using the Cost of Goods Sold (COGS) ratio, profit was measured using the Net Profit Margin (NPM), and sales were used as the moderating variable. The research sample consists of 20 companies in the consumer goods sector, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analytical methods applied were simple linear regression and moderation regression analysis. The results indicate that production costs have a negative and significant effect on profit, suggesting that an increase in the COGS ratio tends to reduce the Net Profit Margin. Furthermore, the moderation test results show that sales do not moderate the effect of production costs on profit. These findings imply that the efficiency of production costs is the key factor determining a company’s profitability, regardless of its sales level. Therefore, management needs to be more careful in controlling production costs by reducing raw material usage and improving labor performance. Through these efforts, companies can maintain their profitability even when production costs increase.
Penilaian Kinerja Keuangan Berdasarkan Rasio Arus Kas Isna Ardila
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1556

Abstract

This study aims to analyze the cash flow performance of PT Unilever Tbk for the 2020-2024 period through cash flow ratios. A Quantitative descriptive method was chosen as the method in this study. PT Unilever Tbk as the object of research and the subject of research is the financial statements of PT Unilever Tbk for the 2020-2024 period. The data taken from the financial statements are secondary data, namely the income statement, statement of financial position, and cash flow statement. The data analysis technique in this study is by calculating the ratio of operating cash flow to current liabilities, cash-based interest coverage ratio, operating cash flow to total debt ratio, operating cash flow to net income ratio, and capital expenditure coverage ratio. The results of the study indicate that cash from operating activities is not yet fully strong enough to meet short-term obligations and tends to weaken at the end of the period, so that the potential for liquidity risk increases. On the other hand, the company’s ability to pay interest from operating cash flows was very strong, and net income continued to be supported by operating cash flows despite a decline at the end of the period. The company was also able to finance capital expenditures from operating cash flows; however, the long-term decline in capital expenditures should be monitored as it may affect asset renewal and future efficiency. Overall, the company remains strong in terms of interest-paying capacity and cash-based earnings quality, but it needs to strengthen operating cash flows and manage liabilities to keep liquidity pressures under control. Keywords: Financial Performance, Operating Cash Flow, Ratio
Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities Isna Ardila; Rezki Zurriah; Yani Suryani
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.
Investment Literation Improvement for Preparation of Investments for Young Investors Linzzy Pratami Putri; Irma Christiana; Delyana Rahmawany Pulungan; Isna Ardila
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.
Co-Authors afasya, nabila Asri Fadila Putri Ayu Wanda Luffika Christiana, Irma Darma Yanti Delyana R. Pulungan Dina Arfianti Saragih Esa Setiana Guntoro Hafsah Hafsah Hafsah Hasrudy Tanjung, Hasrudy Hastina Febriaty Henny Zurika Lubis Ika Ucha Pradifta Rangkuti Irma Christiana Linzzy Pratami Putri Lubis, Nasrul Kahfi Marwa , Shafa Masta Sembiring Mauli Lisa Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Nia Agustina Novi Fadhila Nurliana Ovami, Debbi Chyntia Purnama, Nadia Ika Rezki Zurriah Rini Astuti Rini Astuti Saila Oktaviani Saragih Saragih, Saila Oktaviani Sembiring , Masta Sembiring, Masta Siti Aisyah Siregar Tiffany Zia Aznur Yani Suryani Yani Suryani Zulia Hanum Zuraida Ulfa