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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen 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 Journal of Islamic Economic and Business Research Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management 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 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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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): Januari
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, tasya imelda; Alsi, Alsi Shintia; Nanda, Nanda Mauliza; Salwa, Salwa Aidilla Fitri; Pashya, Pashya Niasty Putri Pasaribu; Hashifa Nuri; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
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): Januari
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): Januari
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.
Co-Authors Adela Amanda Adisti Amalia Aini, Kuratul Alsi, Alsi Shintia Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Andre Saputra Hutajulu Anhar Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Ella Oktavinata Syahputri ernita, ernita Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal Hashifa Nuri Hendra, Arifan 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 Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah MIFTAHUL JANNAH Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nanda, Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Pashya niasty putri pasaribu Pashya, Pashya Niasty Putri Pasaribu 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 Ryanda Saputra, Ryanda Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Salwa, Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah tasya, tasya imelda Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Wirzi Karisa Yeni Irawan Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar Zulkarnaini