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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen KEUNIS JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Bulletin of Community Engagement Journal of Islamic Economic and Business Research Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management International Journal of Accounting & Finance in Asia Pasific SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

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Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Anhar Firdaus; Mariana Mariana; Diana Diana; Julia Alfianti; Ryanda Saputra; Alya Maula Aztari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
The Role of Financial Literacy in Mediating the Influence of BSI Mitraguna on the Growth of MSMEs in Aceh Yeni Irawan; Diana Diana; Heri Fajri; Mariana Mariana; Zahriatul Aini; M. Yazid AR
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2387

Abstract

This study investigates the influence of BSI Mitraguna financing on the development of micro, small, and medium enterprises (MSMEs) in Aceh, with particular attention to the role of financial literacy. Using a quantitative explanatory research design, the study focuses on active BSI Mitraguna financing recipients in Aceh. Respondents were selected based on specific criteria, including a minimum duration of financing engagement and ongoing MSME operations. Data were gathered through a structured questionnaire using a Likert scale and analyzed using the Structural Equation Modeling--Partial Least Squares (SEM-PLS) method with SmartPLS software. The results reveal that BSI Mitraguna plays a significant role in fostering MSME growth. It not only provides financial capital but also contributes to improving the financial literacy of MSME actors. Furthermore, financial literacy serves as a crucial intermediary, enhancing the effectiveness of financing in driving business development. These findings suggest that microfinance programs are more impactful when integrated with financial education tailored to the specific needs of local entrepreneurs. Ultimately, this study contributes to the growing body of knowledge on Islamic microfinance by demonstrating that the synergy between financing and financial literacy is essential for sustainable MSME development. It also provides practical implications for policymakers and financial institutions to design integrated financing models that not only support capital access but also strengthen entrepreneurial capacity, thereby enhancing long-term economic resilience and inclusive growth
THE MEDIATING ROLE OF BUDGET RATCHETING ON OWN-SOURCE REVENUE AND REVENUE SHARING FUNDS' EFFECT ON CAPITAL EXPENDITURE Faisal Faisal; Akmal Huda Nasution; Edy Zulfiar; Mariana Mariana; Anhar Firdaus; Rulyanti Susi Wardhani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4620

Abstract

Objectives:      This study aims to analyze the direct effect of Local Own-Source Revenue (PAD) and Revenue Sharing Fund (DBH) on Capital Expenditure, as well as to examine the mediating role of Budget Ratcheting in these relationships.Methodology: The research employs a quantitative approach with multiple linear regression analysis, utilizing time-series cross-sectional data from 23 regencies/cities in Aceh Province over a five-year period (2018–2022). Data were obtained from audited Local Government Financial Statements (LKPD), covering PAD, DBH, Capital Expenditure, and Budget Ratcheting variables. The analysis was conducted using SPSS version 25, with classical assumption tests applied to ensure model validity.Findings:         The results show that PAD does not have a statistically significant effect on Capital Expenditure (p = 0.234), suggesting the presence of contextual influences such as governance quality and fiscal policy implementation. Conversely, DBH demonstrates a significant positive impact on Capital Expenditure (p = 0.000), consistent with prior studies emphasizing its role in enhancing local government investment capacity. Mediation analysis reveals that Budget Ratcheting strengthens the relationship between PAD and Capital Expenditure despite the initial insignificance (p = 0.015). Moreover, Budget Ratcheting mediates the relationship between DBH and Capital Expenditure with a notable negative adjustment effect (p = 0.005).Conclusion:     The study highlights the critical role of revenue-sharing mechanisms and adaptive budgeting practices in supporting regional development. Strengthening fiscal management and enhancing budget flexibility are recommended strategies to maximize the effectiveness of local revenue streams in driving capital expenditures.
THE SIGNIFICANCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY RATIOS ON FINANCIAL STABILITY: A SYSTEMATIC LITERATURE REVIEW M. Rizki Maulidi; Siti Nabila; Dhea Anggia; Adela Amanda; Miralda Salsabila Aisyah; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.335

Abstract

This study aims to examine the effect of financial ratios—including liquidity, profitability, and solvency—on corporate financial stability using a systematic literature review (SLR) approach. Data were collected from various scholarly articles published between 2013 and 2023, selected based on topic relevance and publication quality. The analysis focuses on Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) as representative indicators of each financial ratio category. The findings reveal that these financial ratios play a crucial role in reflecting a company’s financial health and stability. ROA indicates asset management efficiency, CR reflects the company’s ability to meet short-term obligations, and DER reveals capital structure and financial risk. Therefore, these financial ratios serve as vital diagnostic tools for corporate financial assessment and decision-making.
ANALISIS TREND KEUANGAN: PADA PERUSAHAAN XYZ tasya imelda tasya; Alsi Shintia Alsi; Nanda Mauliza Nanda; Salwa Aidilla Fitri Salwa; Pashya Niasty Putri Pasaribu Pashya; Hashifa Nuri; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.336

Abstract

This article discusses strategies for state financial management, emphasizing the critical role of government accounting in promoting efficiency, transparency, and fiscal accountability. In the context of public financial governance, government accounting functions as a tool to improve the quality of financial information through the application of reliable and consistent reporting standards. This study uses a literature review method, examining relevant regulations, government accounting standards, and best practices implemented in various countries. The findings indicate that proper implementation of government accounting can produce accurate and trustworthy financial reports, strengthen oversight of budget usage, and facilitate audit processes and fiscal policy evaluations. Furthermore, a well-established government accounting system enhances public trust in government institutions by increasing transparency in the management of public funds. This study recommends that governments strengthen institutional capacity for implementing accounting standards, improve the competencies of human resources, and promote the use of information technology in accounting processes. In conclusion, effective state financial management strategies can be achieved more efficiently and accountably through proper application of government accounting practices.
AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL) Miftahul Jannah; Zulkarnaini Zulkarnaini; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.378

Abstract

This study aims to analyze the role of public sector auditing in supporting the implementation of accrual-based accounting systems in Indonesian local governments. The adoption of accrual accounting as part of the implementation of International Public Sector Accounting Standards (IPSAS) requires stronger oversight, transparency, and public financial accountability. This research employs a descriptive qualitative approach using observation and document analysis as data collection techniques. The findings indicate that accrual-based accounting provides more comprehensive and relevant financial information, thereby enhancing the audit function in assessing compliance, performance, and the management of assets and liabilities. However, the implementation of accrual accounting still faces challenges related to human resource limitations, technical complexity, and the need to strengthen auditor independence. This study concludes that strong synergy between accrual-based accounting systems and high-quality auditing is essential to achieving transparent, accountable, and sustainable local government financial governance.
CONTROL OF MANUFACTURING OVERHEAD COSTS IN PRODUCT COSTING Andre Saputra Hutajulu; Adisti Amalia; Ernita Ernita; Raujatul Jannah; Rozatul Zahara; Wirzi Karisa; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.498

Abstract

The control of manufacturing overhead costs is a critical challenge in determining accurate product costs. This systematic literature review analyzes 17 selected articles to examine the effectiveness of costing methods, the influence of firm characteristics, and the methodological profile of research in this field. The findings indicate that Activity-Based Costing (ABC) consistently outperforms traditional systems in providing accurate overhead cost allocation and relevant information for strategic decision-making. The success of implementing such systems heavily depends on firm contingency factors, with product mix complexity and availability of organizational resources emerging as key determinants. Methodologically, existing research is still dominated by qualitative approaches and case studies, highlighting the need for more inferential quantitative research to strengthen external validity and the generalizability of findings. The implications of this research emphasize the necessity of aligning costing systems with specific firm contexts and encourage the development of further studies with mixed-methods designs to address the complexities of overhead cost control in the modern manufacturing era.
AKUNTANSI MUDHARABAH: PERSPEKTIF SYARIAH DAN IMPLEMENTASINYA DALAM LAPORAN KEUANGAN BANK SYARIAH Maulena Maulena; Mona Fitri; Naila Afifah Sharfina; Yusri Hazmi; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.663

Abstract

This study aims to analyze the implementation of mudharabah accounting in Islamic banks based on sharia principles, the Sharia Financial Accounting Standards (SAK Syariah), and the characteristics of mudharabah financing. The main focus of the study is to understand how profit and loss sharing is conducted fairly between shahibul maal and mudharib, as well as the role of agency theory and trust theory in enhancing transparency and reducing moral hazard risks in Islamic bank financial statements. The research method used is a literature review, analyzing various sources related to mudharabah accounting and the implementation of SAK Syariah, such as books, scientific journals, and research reports. The analysis process is descriptive, synthesizing the key findings from the selected literature based on relevance and authority. The study results indicate that the implementation of mudharabah accounting must ensure that sharia principles are maintained, while emphasizing transparency and accountability in financial reporting. Additionally, the role of supervision and trust between shahibul maal and mudharib is crucial in maintaining an efficient and fair relationship. This research also evaluates how mudharabah accounting contributes to the sustainability of the Islamic banking industry and provides recommendations for improving financial reporting and strengthening trust in the sharia investment system.
Co-Authors Adela Amanda Adisti Amalia Aini, Kuratul Akmal Huda Nasution Alsi Shintia Alsi Alya Maula Aztari Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Andre Saputra Hutajulu Anhar Firdaus Anhar Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Dhea Anggia Diana Diana Diana Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Edy Zulfiar Ella Oktavinata Syahputri Ernita Ernita Fadhiel, Zhul Fahira, Annisa Faisal Faisal Faisal Faisal Fakia, Isna Farhan Hilal Hashifa Nuri Hashifa Nuri Hendra, Arifan Heri Fajri Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi M. Rizki Maulidi M. Yazid AR Marina, Rani Maulena Maulena Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah Miftahul Jannah Miralda Salsabila Aisyah Miralda Salsabila Aisyah Mirna Indriani Mona Fitri Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Afifah Sharfina Naila Ariqah Putri Nanda Mauliza Nanda Mauliza Nanda Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Pashya niasty putri pasaribu Pashya Niasty Putri Pasaribu Pashya Rahmad Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Raujatul Jannah Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Rozatul Zahara Rulyanti Susi Wardhani Ryanda Saputra Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Salwa Aidilla Fitri Salwa Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah tasya imelda tasya Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Wirzi Karisa Yeni Irawan Yeni Irawan Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusri Hazmi Yusriadi Yusriadi Zahriatul Aini Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar Zulkarnaini Zulkarnaini Zulkarnaini