Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS) JURNAL KELUARGA SEHAT SEJAHTERA
May Hana Bilqis, May Hana
Accounting Departement, Universitas Sumatera Utara, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
EFEKTIVITAS GREEN ACCOUNTING SEBAGAI INOVASI DALAM MENINGKATKAN NILAI PERUSAHAAN DI INDONESIA Rangkuti, May Hana Bilqis; Kumalasari , Fauziah; Agustrisna , Juwita; Munawarah, Munawarah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.19881

Abstract

In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT Rangkuti, May Hana Bilqis; Lubis, Yeti Meliany; Sinuhaji, Simpati Mellyginta
JURNAL KELUARGA SEHAT SEJAHTERA Vol 23 No 1 (2025): JURNAL KELUARGA SEHAT SEJAHTERA
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jkss.v23i1.68298

Abstract

Hospitals face the challenge of delivering high-quality healthcare services while maintaining cost efficiency. One relevant managerial accounting approach is Activity-Based Costing (ABC), which allocates costs based on activities. This article examines the opportunities and challenges of implementing ABC in hospitals through a literature review of national and international journals, textbooks, and relevant regulations. The findings indicate that ABC can improve the accuracy of cost information, support cost control, and facilitate strategic decision-making. However, its implementation encounters obstacles such as the complexity of medical services, limited human resources, and the need for adequate information technology infrastructure.
PKM Socialization and Training on Financial Reports and Optimizing Digitization of the Economy in Development UKM/UMKM House of Friends of Mother, Medan Helvetia Village Nasution, Abdillah Arif; Yuliati, Tetty; Risanty; Agustrisna, Juwita; Bilqis R, May Hana
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.483 KB) | DOI: 10.32734/abdimastalenta.v6i2.5085

Abstract

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for education and business collaboration between fellow entrepreneurs. It can be said that Rumah Kawan Bunda is the answer for women entrepreneurs who want to advance their business and increase their competence in selling both online and offline in this digital era. To continue to support the development of MSME players so that they can be competitive and contribute to the national economy, it is necessary to take steps to motivate and support MSMEs by providing guidance and assistance so that they can be more focused. Therefore, we will conduct socialization and assistance to MSMEs in preparing financial reports so that they can be used as decision-making tools in calculating business profits, and can increase access to capital to get investors. In addition, to overcome the problems of MSMEs, namely access to market products in the face of free trade and the 4.0 revolution, Micro, Small and Medium Enterprises (MSMEs) can take advantage of electronic commerce or E-commerce as a means of marketing their products.
Training In Preparing Financial Statements with Simple Booking Techniques in Group Farmers Batang Sirih Dusun Lubuk Rattan I, Desa Teluk, Kecamatan Secanggang, Kabupaten Langkat Rangkuti, May Hana Bilqis; Kesuma, Sambas Ade; Risanty; Agustrisna, Juwita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v7i2.6929

Abstract

Batang Sirih Farmers Group is a farming group located in Teluk Village, Secanggang District, Langkat Regency, North Sumatra Province. This farmer group has approximately 30 members. The purpose of establishing the Batang Sirih farmer group is to empower farmers to gain skills and experience in the hope that later they can generate income and improve their economy. In its development, the Batang Sirih Farmer Group has now carried out a variety of Micro, Small and Medium Enterprises (MSMEs) as a livelihood related to farming management, including herbal business, plant fertilizer business, and other agricultural crops. However, in carrying out its business, the Batang Sirih Farmers Group encountered several problems related to its business. The main problem that is often faced by business actors is the lack of awareness to record business finances because of the lack of knowledge about financial accounting, resulting in the business financial system being unable to distinguish between business profits and household finances. This activity aims to provide a guide that can be used by every MSME to make financial reports.
The Effect of Profitability and Green Accounting on Earnings Management in Companies on the Indonesia Stock Exchange (IDX) during Covid 19 Pandemic Sibuhaji, Simpati Mellyginta; Rangkuti, May Hana Bilqis
Journal Of Management Analytical and Solution (JoMAS) Vol. 4 No. 1 (2024): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v4i1.11867

Abstract

The Covid 19 pandemic has been going on for the past three years. There have been many changes that have occurred in human life at this time. The Covid 19 pandemic has not only disrupted the health sector, but also disrupted the economic sector. The existence of restrictions on social activities and regional quarantine has hampered economic activity so that it has an impact on business activities which has worsened the level of profitability and economic growth of companies, especially in Indonesia. Not to mention that companies have to pay more attention to Green Accounting due to the prolonged pandemic. The budgets of these companies related to Green Accounting will certainly affect the financial statements of these companies. This of course can affect the performance of existing financial reports in companies that will be related to earnings management of a company. The implementation of earnings management will also affect internal and external parties of the company. Earnings management is an action taken by company management to influence reported earnings which can provide information about economic benefits to both internal and external parties. Where earnings management is a central issue and has become a common phenomenon that occurs in a number of companies today. Earnings management practices have increased every year until now.
Co-Authors Agustrisna , Juwita Aldri Frinaldi Hasbiana Dalimunthe Hesti Sabrina Juwita Agustrisna Kesuma, Sambas Ade Kumalasari , Fauziah Lubis, Yeti Meliany M Ali Rusdan M Ali Rusdan, M Ali Munawarah Munawarah, Munawarah Mustia Ismail Nasution, Abdillah Arif Nasution, Abdillah Arif Rahmadhani, Sari Nuzullina Risanty Risanty Sambas Ade Kesuma Sibuhaji, Simpati Mellyginta Sinuhaji, Simpati Mellyginta Tetty Yuliati Yuni Syahputri