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All Journal Jurnal Akuntansi & Auditing Indonesia JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Contemporary Accounting Majalah Ilmiah Warta Dharmawangsa Jurnal Manajemen Bisnis Eka Prasetya JSAP : Journal Syariah and Accounting Public International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen Jurnal Peradaban Masyarakat (JPM) Journal of Management, Economic, and Accounting International Journal of Sustainable Applied Sciences (IJSAS) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam PUBLIDIMAS Journal of Ekonomics, Finance, and Management Studies International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi ACCUMULATED JOURNAL
Ina Liswanty
Universitas Potensi Utama
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Program Pemutihan Denda Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Kualitas Pelayanan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada UPT.SAMSAT Medan Utara Silviani, Echa; Ina liswanty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.1076

Abstract

Taxpayer Compliance is a condition when taxpayers fulfill their tax obligations and tax rights correctly and precisely based on the applicable taxation law. This research aims to determine Motor Vehicle Tax Reduction, Exemption of Transfer of Title Fees, Service Quality and Tax Socialization of Motor Vehicle Taxpayer Compliance with UPT. North Medan Samsat. This type of research is quantitative research using survey methods. The sampling technique used was simple random sampling with a population of 479,555 Motor Vehicle Taxpayers and a sample of 100 respondents. The data analysis techniques used in this research were descriptive statistical tests, classical assumption tests and multiple linear regression analysis using the IBM SPSS Version 25.0 program. The results of this research show that the variables: Motor Vehicle Tax Reduction, Transfer of Title Fee Exemption, Service Quality and Tax Socialization simultaneously simultaneously influence Motor Vehicle Taxpayer Compliance.
Analisis Peran Audit Internal Dalam Mendeteksi dan Mencegah Kesalahan Operasional Pembiayaan (Studi Kasus Pada Bank Sumut Syariah KCP Hamparan Perak) Hutapea, Nandini Falensya; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the role of internal audit in addressing operational errors in the financing cycle at PT. Bank Sumut Syariah KCP Hamparan Perak. The research background is based on initial findings of administrative errors, such as incorrect input of contract dates, which indicate weaknesses in internal control. The study employs a qualitative approach through interviews, observations, and validation using source triangulation. The results show that the most frequent operational errors occur in administrative aspects, particularly data entry mistakes by Account Officers, which directly affect customer installment schedules and bank reporting. Internal audit plays a dual role as both a watchdog and a consultant as well as a catalyst for change. Through the application of risk-based auditing, recommendations, and follow-up actions, internal audit effectively contributes to preventing recurring errors and continuously strengthening the effectiveness of internal control.
Analisis Efektivitas Audit Kepatuhan Dalam Mitigasi Resiko Fraud di Era Digital (Studi Kasus Pada PT. Bank Sumut Syariah KCP Hamparan Perak) Putri, Laila Ramadani; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research identified key issues through preliminary compliance audit findings, highlighting significant gaps between policy and practice. These findings underscore the critical role of compliance audits in identifying and addressing gaps in anti-fraud strategies. This research employed a qualitative approach with a case study design, focusing on PT. Bank Sumut Syariah KCP Hamparan Perak as a representative operational unit facing digitalization challenges and fraud risks. Data collection involved interviews with branch management and customer service, as well as document analysis. The analysis aimed to provide in-depth insights into how compliance audit procedures were adapted and implemented, the challenges faced by auditors and operational management, and the effectiveness of anti-fraud strategies in responding to audit findings. This research contributes to the literature on digital-era compliance auditing in Islamic banking and offers practical recommendations to strengthen fraud mitigation efforts.
Systematic Literature Review Intention to Use E-Wallet Liswanty, Ina; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.300

Abstract

The development of the world of technology today is marked by the emergence of several types of communication technology and electronic payment systems. This payment system has revolutionized transaction methods around the world. An electronic wallet or commonly referred to as an E-Wallet is a digital payment instrument through any type of electronic media such as a computer, laptop or cell phone. Due to the ease of using e-wallets in today's daily activities, the purpose of this research is to find out what are the factors that influence people's intention to use e-wallets to carry out all types of transactions in their lives obtained through the System Literature Review method. Literature was collected from 2017-2022 and identified from 131 articles on the Emerald Insign page after several elimination stages, there were 15 articles that met the criteria that had been made. This method is used to identify, review, evaluate and interpret some of the available research on the phenomenon of interest, as well as specific related research questions. The results of this study indicate that the most common factor influencing a person's intention to use an e-wallet is perceived usefulness with the TAM theoretical model.
Pengaruh Program Pemutihan Denda Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Kualitas Pelayanan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada UPT.SAMSAT Medan Utara Silviani, Echa; Ina liswanty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.1076

Abstract

Taxpayer Compliance is a condition when taxpayers fulfill their tax obligations and tax rights correctly and precisely based on the applicable taxation law. This research aims to determine Motor Vehicle Tax Reduction, Exemption of Transfer of Title Fees, Service Quality and Tax Socialization of Motor Vehicle Taxpayer Compliance with UPT. North Medan Samsat. This type of research is quantitative research using survey methods. The sampling technique used was simple random sampling with a population of 479,555 Motor Vehicle Taxpayers and a sample of 100 respondents. The data analysis techniques used in this research were descriptive statistical tests, classical assumption tests and multiple linear regression analysis using the IBM SPSS Version 25.0 program. The results of this research show that the variables: Motor Vehicle Tax Reduction, Transfer of Title Fee Exemption, Service Quality and Tax Socialization simultaneously simultaneously influence Motor Vehicle Taxpayer Compliance.
THE EFFECT OF AUDIT QUALITY, AUDIT COMMITTEE, AND AUDIT TENURE ON FRAUD IN FINANCIAL REPORTS: (Empirical Study of Healthcare Manufacturing Companies Listed on the Indonesia Stock Exchange 2019–2023) Nurhasanah; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.656

Abstract

This study is motivated by the increasing cases of financial statement fraud in the Indonesian healthcare sector, such as PT Indofarma Tbk and PT Kimia Farma Tbk, which caused significant losses Based on the Fraud Triangle theory, fraud occurs due to pressure, opportunity, and rationalization. This research aims to analyze the effect of audit quality, audit committee, and audit tenure on financial statement fraud in healthcare manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employed a quantitative approach with an associative method Secondary data from annual financial reports were analyzed using multiple linear regression after passing classical assumption tests. The results show that audit quality, audit committee, and audit tenure partially have no significant effect on financial statement fraud . However, simultaneously, the three variables have an influence, although not significant, on financial statement fraud . These findings indicate that preventing fraud does not rely solely on these internal factors but requires more comprehensive supervision and the implementation of good corporate governance
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND COMPANY SIZE ON AUDIT QUALITY : (An Empirical Study Of Manufacturing Companies In The Food & Beverage Sub-Sector Listed on The Indonesia Stock Exchange 2019-2023) Nadila Ayuni; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of audit fees, audit Tenure, and company size on audit quality in manufacturing companies in the Food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The underlying phenomenon of this research is the rise in cases of financial statement manipulation, which have raised public doubts about audit quality. The research method used is a quantitative associative approach, utilizing secondary data in the form of companies' annual financial reports. The research sample was obtained using a purposive sampling technique of 17 companies. Data analysis was performed using logistic regression. The analysis results indicate that audit fees, audit Tenure, and company size have no significant effect. Simultaneously, all three independent variables influence audit quality. The Nagelkerke R Square value of 0.057 indicates that the independent variables are able to explain the variation in audit quality by a percentage, while the remainder is influenced by other factors outside the model. This finding confirms that the amount of audit fees, length of audit engagement, and company size are not always determining factors.
Pengaruh Perputaran Kas, Piutang, dan Ukuran Perusahaan terhadap Return on Asset pada Perusahaan Batubara BEI Leo Renaldi Pardede; Ina Liswanty; Emi Masyitah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12598

Abstract

Tujuan dari penelitian ini yakni guna menilai dampak ukuran perusahaan, perputaran kas, dan perputaran piutang terhadap Return on Assets (ROA) untuk perusahaan subsektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 dan 2024. Dengan menggunakan teknik pemilihan purposif, 10 perusahaan dipilih sebagai sampel dari total populasi 34 perusahaan. Penelitian ini menggunakan metodologi kuantitatif untuk menguji dampak parsial dan simultan dari variabel-variabel dengan menggunakan data sekunder dari laporan keuangan tahunan yang menjadi sasaran analisis regresi linier berganda. Menurut temuan analisis, ukuran perusahaan secara signifikan meningkatkan ROA, sementara perputaran kas dan piutang tidak memiliki dampak yang terlihat. Ketiga faktor ini telah terbukti memiliki dampak yang cukup besar pada ROA secara bersamaan. Temuan ini menegaskan bahwa tingkat pengembalian aset pada perusahaan subsektor batubara lebih dipengaruhi oleh skala perusahaan dibandingkan efektivitas perputaran aset lancar, sehingga strategi peningkatan aset dinilai lebih relevan untuk mendorong kinerja keuangan.
Pengaruh Solvabilitas, Struktur Modal, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman di BEI Emanto Lase; Ina Liswanty; Emi Masyitah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12599

Abstract

Sebuah jenis evaluasi yang dikenal sebagai kinerja keuangan didasarkan pada konsep efisiensi dan manfaat dalam penerapan anggaran keuangan. Perusahaan dapat mengevaluasi efektivitas dan efisiensi operasional mereka selama periode waktu tertentu melalui kinerja keuangan. Tujuan penelitian ini adalah untuk menentukan bagaimana pertumbuhan penjualan, struktur modal, dan solvabilitas mempengaruhi kinerja keuangan. Penelitian ini memakai teknik asosiatif dan bersifat kuantitatif. Semua perusahaan di subsektor makanan serta minuman yang ada di Bursa Efek Indonesia membentuk populasi penelitian ini. Metode sampling proposisional dengan kriteria tertentu dipakai pada penelitian ini, menghasilkan ukuran sampel sebanyak sepuluh perusahaan. Baik pendekatan analisis asumsi linier tradisional maupun multiple digunakan dalam penelitian ini. Hasil analisis parsial membuktikan kinerja keuangan tidak dipengaruhi oleh solvabilitas, struktur modal, atau pertumbuhan penjualan. Hasil analisis simultan menunjukkan bahwa kinerja keuangan tidak dipengaruhi oleh solvabilitas, struktur modal, atau pertumbuhan penjualan.
Perkembangan Pembayaran Digital : Meningkatkan Strategi Intensi Penggunaan QRIS Pada Generasi Millenial di Kota Medan Ina Liswanty; Wulan Dari; Rabiatun Hasanah; Nahar Maganda Saragih; Nadil Arzaq Pohan; Rini Apriliani Siregar
ACCUMULATED JOURNAL Vol 5 No 1 (2023): ACCUMULATED JOURNAL (JANUARI 2023 )
Publisher : LPPM Univ Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/accj.5.1.2023.97-109

Abstract

Penelitian ini bertujuan untuk meningkatkan intensi konsumen menggunakan Qris pada generasi millenial di kota medan dengan cara mendesain strategi manfaat, kemudahan penggunaan, hambatan dan budaya. Penelitian ini menggunakan pendekatan kuantitatif dan dianalisis dengan metode regresi berganda dengan menggunakan bantuan software Eviews 10. Pengumpulan data menggunakan metode kuesioner 5 skala likert. Populasi pada penelitian ini adalah masyarakat kota Medan generasi Millenial dan sudah pernah menggunakan QRIS tahun 2022. Responden yang dijadikan sampel dalam penelitian ini berjumlah 75 responden dengan kriteria yang sudah ditentukan oleh penulis. Hasil penelitian ini membuktikan bahwa kemudahan penggunaan, manfaat dan budaya secara positif dan signifikan mempengaruhi intensi konsumen menggunakan QRIS. Kemudian, hambatan berpengaruh negatif dan tidak signifikan terhadap intensi konsumen menggunakan QRIS. Studi ini memberikan informasi dan strategi kepada para stakeholders Bank Indonesia sebagai konseptor dari layanan QRIS berbasis system pembayaran seluler agar lebih menyadari perlunya dilakukan suatu perbaikan dan adaptasi pada layanan QRIS untuk meningkatkan intensi konsumen menggunakan QRIS..
Co-Authors Adi Harianto Alfa Saleh Amilia, Nova Ananda Fitriani Dewi Andre Walek Marbun Angga Siahaan Arif Pratama Marpaung Ayu Oktari Diningrum Batubara, Rini Oktari Daifiria, Daifiria Dewi Rafiah Pakpahan Emanto Lase Emanto Lase Emi Masyitah Emi Masyitah Fadillah, Tri Dessy Gultom, Matius Jonathan Halawa, Kristinus Hutapea, Nandini Falensya Irfan Irfan Iskandar Muda Kesuma, Sambas Ade Kristinus Halawa Lazuli, Ivi Leo Renaldi Pardede Leo Renaldi Pardede Lubis, Citra Windy Marbun, Andre Walek Masyitah, Emi Muhammad Habibie Muhammad Sadikin Muhyarsyah Nadil Arzaq Pohan Nadila Ayuni Nahar Maganda Saragih Najwa Dinda Putri Nova Amilia Nurhasanah Nurul Izzah Lubis, Nurul Izzah Panggabean, Putri Giovani Pasaribu, Sri Wahyuni Pohan, Nadil Arzaq Prabowo, Hendi Yogi Priyanti, Utari Putri, Dini Ridha Dwiki Putri, Laila Ramadani Rabiatun Hasanah Ria Eka Sari Rini Apriliani Siregar Safutri , Ria Wulanda Santi Rizki Siahaan , Angga Silviani, Echa Siregar, Ratih Anggraini Siti Aisyah Siti Aisyah Siti Aisyah Siti Alsyukroni Siti Alsyukroni Sri Wahyuni Pasaribu Syamanta, Arbana Taufiq Risal Tika Nirmala Sari Wulan Dari Zhafira Nur Subhan