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All Journal Brilliant International Journal of Management and Tourism (BIJMT) Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management Research and Economics International Journal of Economic Research and Financial Accounting Brilliant International Journal of Management and Tourism
Meigia Nidya Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Liability and ROE on Audit Delay in Listed Energy Sector Companies on the Indonesia Stock Exchange 2021-2023 Fista Lindu Aprilia; Sherly Indah Kania; Echa Salsabilla; Marshanda Marshanda; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.289

Abstract

This study examines the impact of capital structure components, namely liabilities and equity, on the duration of audit delay in energy sector entities listed on the IDX during 2021-2023. Using quantitative methodology with multiple linear regression techniques, this study sets DER as a proxy for liabilities and ROE as a proxy for equity, while audit delay is measured nominally as the dependent variable. The research findings revealed a positive and significant effect of equity on audit delay with a coefficient value of 0.127 (sig. 0.025), while liabilities showed a significant negative effect with a coefficient of -0.050 (sig. 0.004). Simultaneous testing resulted in an F count of 13,386 with a significance of 0.000, proving that the two independent variables jointly affect audit delay. The research model is able to explain 55.3% of the variation in audit delay, as indicated by the Adjusted R Square value, with the remaining 44.7% explained by variables outside the model. Based on these results, this study recommends the importance of optimizing the capital structure of energy companies through efficient equity management and appropriate liability control to optimize audit completion time in the context of dynamic economic development.
Analysis of the Implementation of Purchasing Information System Based on Enterprise Resource Planning (ERP) Using Microsoft Dynamics Nav Application (Case Study of PT. Simpang Kanan Lestarindo) Ilhamzah Pahutar; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.296

Abstract

Enterprise Resource Planning (ERP) is a vital component in improving company performance in today's digital era. PT Simpang Kanan Lestarindo implements an ERP-based purchasing information system using the Microsoft Dynamics NAV application to optimize the purchasing management process. Microsoft Dynamics NAV offers various features that support purchasing management, including purchase requests, purchase orders, goods receipt, purchase invoices, and payments. This research aims to analyze the effectiveness of the implementation of this information system in improving the efficiency and accuracy of the purchasing process in the company. The research method used is qualitative with a case study approach, which involves collecting data through interviews and observations. The results showed that the implementation of Microsoft Dynamics NAV has had a positive impact on the company's performance, despite some challenges in the system adaptation process. This research is expected to contribute to the development of science and become a reference for further research in the field of information systems and purchasing management.
The Effect Of Profitability, Liquidity, And Company Growth On Asset Structure Sabrina Rizky Amalia; Nabila Rahmadayanti; Sindy Larasasti; Putri Utami Permata Sari; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.297

Abstract

This study is intended to explain the impact of profitability, liquidity, and firm growth on asset structure. The sample in this study includes 138 data selected from 48 industrial companies in IDX for 4 years using purposive sampling system. The data analysis technique used for this research includes panel data regression analysis processed with the help of Eviews 12 application. The results show that profitability and firm growth have a negative effect on asset structure, while liquidity does not have any effect on asset structure.
Sharia Accounting as An Information System Dian Rohani Siburian; Syaloom lestari Simanjuntak; Ayu Ashari Pasaribu; Muhammad Ismail; Gio Qaedy Auzan; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.308

Abstract

Sharia accounting as an information system plays a central role in supporting transparency and accountability in the management of finances based on Islamic principles. In this context, sharia accounting functions not only as a recording and reporting tool but also as a mechanism that integrates the moral and ethical values embedded in Islamic teachings. This study aims to explore how sharia accounting can serve as an effective information system, emphasizing the importance of honesty, justice, and social responsibility in every transaction. Through a qualitative approach and content analysis, this research reveals that sharia accounting seeks to deconstruct modern accounting practices that are often trapped in materialistic values. Instead, the sharia accounting information system provides a more humanistic framework, where each financial report is not merely numbers but also reflects the social and moral impact of business decisions. The findings indicate that the implementation of sharia accounting can enhance stakeholder trust and promote more sustainable business practices. Thus, this study asserts that sharia accounting as an information system is not just an administrative tool but a foundation for ethical and responsible decision-making in the business world. Sharia accounting offers innovative solutions to contemporary financial challenges while adhering to the principles of sharia that underpin all economic activities.
Analysis of the Application of SAK EMKM In Recording Financial Statements at the Orangutan Lodge in Bukit Lawang Riska Afrillia Putri; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.317

Abstract

This research is entitled "Analysis of the Application of SAK EMKM in Recording Financial Statements at the Orang Utan in Bukit Lawang". The purpose of this research is to find out the financial statements at Orang Utan Lodge in Bukit Lawang whether they have implemented SAK EMKM, and find out the obstacles in making financial reports. The data collection method in the study was to conduct 3 stages, namely interviews, observation, and documentation. The results showed that the financial statements of Orang Utan Lodge were quite good, although basically they did not meet the criteria of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The lack of socialization in introducing SAK EMKM in recording financial statements to MSME actors, coupled with the lack of human resources in accounting knowledge, has hampered the application of SAK EMKM in recording MSME financial statements. Thus, the results of this study are expected to help Orang Utan Lodge in implementing SAK EMKM in recording its financial statements.
Analysis of Factors Influencing the Financial Management Behavior of Medan City Students Meigia Nidya Sari; An Suci Azzahra
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.923

Abstract

This research aims to find out how financial literacy and financial attitudes influence students' financial management behavior. Data collection was carried out by distributing questionnaires to 110 Medan City students to find out responses regarding the state of financial literacy, financial attitudes, and financial management behavior of students. Based on the results of the analysis, it shows that partially and simultaneously, the higher the financial literacy and financial attitude, the higher the student's financial management behavior. Students have relatively good behavior, indicating that students are able to apply the knowledge and attitudes they have to their financial management behavior. Optimizing financial literacy and attitudes is needed so that student behavior in managing finances becomes better in order to face increasingly complex financial problems.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Akuntabilitas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan Rara Ivanka; Miftha Rizkina; Meigia Nidya Sari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2641

Abstract

This study investigates how competence, independence, professionalism, and accountability impact audit quality in Medan City Public Accounting Firm (KAP). This study involved 39 auditors working for Medan City KAP. The sample was selected through purposive sampling method. The data collection method used a questionnaire that was distributed directly to respondents. Multiple linear regression analysis was used. The results of the study indicate that the competence variable partially has a negative and significant effect on audit quality. The independence variable also has a negative and significant effect on audit quality. Meanwhile, the professionalism variable has a positive and significant effect on audit quality. Likewise, the accountability variable, which also has a positive and significant effect on audit quality. Simultaneously, the competence, independence, professionalism, and accountability of auditors have a significant effect on audit quality.
Analysis of Liquidity, Solvency, and Activity Ratios on the Financial Performance of PT Siantar Top Tbk Listed on the IDX for the Period 2019–2023 Nur Annisa; Meigia Nidya Sari; Nina Andriany Nasution3
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.336

Abstract

This study aims to determine the liquidity, solvency, and activity ratios in relation to financial performance at PT. Siantar Top Tbk., which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The study uses a quantitative descriptive approach with secondary data. Data collection techniques were carried out through documentation and literature studies. Data analysis techniques employed comparative descriptive analysis. The results of the study indicate that financial performance, as measured by liquidity ratios, is in good/inefficient condition, suggesting that the company has a very strong ability to meet its short-term obligations (good). However, the high current ratio exceeding the ideal threshold indicates inefficient utilization of current assets (inefficiency). From the solvency ratio perspective, the company's financial performance is in very good condition, as evidenced by a significant downward trend, thereby reducing dependence on external debt. From the activity ratio perspective, financial performance is in poor condition due to a significant annual decline, reflecting reduced efficiency in utilizing assets to generate revenue.
The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City) Triya Vebrianty; Nina Andriany Nasution; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.374

Abstract

This study aims to determine the effect of the Influence of Education Level, Accounting Understanding, Work Motivation, and Business Size on the Preparation of MSME Financial Reports Based on SAK EMKM (Case Study of Culinary MSMEs in Medan City). This study uses a quantitative descriptive approach. Sample selection was carried out by purposive sampling, based on certain criteria. Primary data were collected through interviews and questionnaires. Data analysis was carried out using Multiple Linear Regression Analysis with the help of SPSS software. The results of the study indicate that partially Accounting Understanding and Work Motivation have a positive and significant effect on the preparation of MSME financial reports based on SAK EMKM. While the Level of Education and Business Size partially do not affect the preparation of MSME financial reports based on SAK EMKM. Simultaneously, Accounting Understanding, Work Motivation, Education Level and Business Size have a positive and significant effect on the preparation of MSME financial reports based on SAK EM
RGEC Method: Assessment Of Bank Health Levels At PT Bank Tabungan Negara (PERSERO) Tbk. Before And After Covid-19 An Suci Azzahra; Meigia Nidya Sari
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2811

Abstract

This study aims to determine the health level of PT Bank Tabungan Negara (Persero) Tbk before and after Covid-19 from the point of view of the RGEC analysis model (Risk Profile, GCG, Earning, and Capital) by analyzing the entire financial statements. The research method used in this study is to use a descriptive model of PT Bank Tabungan Negara (Persero) Tbk before (2017-2019) and during covid-19 (2020-2022). The data was then obtained by researchers using documentation techniques where the data used were financial reports to be analyzed by the Risk method (Risk-based Bank Rating) based on assessment measurements which included RGEC elements. The results of the assessment that can be concluded in the analysis of the health level of PT Bank Tabungan Negara (Persero) Tbk in terms of RGEC (Risk profile, Good Corporate Governance, Earnings, and Capital) before covid-19 in 2017-2018 in a healthy condition, while in 2019 in a fairly healthy condition and during covid-19 in 2020-2022 in a healthy condition, it is concluded that before and during covid-19 PT Bank Tabungan Negara, Tbk the bank's health level has no impact on covid-19.
Co-Authors Abel Desiyanti Manik Adila Sari Agustina R.T Sitompul Aji Haviz Alia Rohali Alma Hafsa Fadilah Annisa Fajariah Damanik Annisa Khairani Arman Jaya Ndruru Auna Syafitri Ayu Ashari Pasaribu Azwan Bastian azzahra, an suci Badriah Daulay Cinta Nikita Aulia Debora Anjany Situmorang Della Chastika Desy Sarina Br Barutu Dhea Indriati Sihaloho Dian Rohani Siburian Dinda Rinata Dini Rahma Aliyah Dio Jeremia Sembiring Echa Salsabilla Elisa Cici Prisilia Elisabet Lumban Gaol Fathonah Azzahra Febriani Nur Rahman Fista Lindu Aprilia Gio Qaedy Auzan Grace Sitompul Gunawan Syahputra Siburian Hasbiyana Haudi Nasution Ibbie Falia Ilhamzah Pahutar Indah Lestari Indah Setiarini Intan Afriliyani Intan Permata Sari Br. Siburian Irza Faridz Muhammad Jelita Br Simangunsong Juana Dewi Maharani Junawan, Junawan Kristin Natalia Doloksaribu M Fadlan Irfan Damanik M Syukrillah Putra M. Irvan Ayang Daharo Marshanda Marshanda Masneni Laia Meiman Kristian Putra Gulo Melani Octavia Melati Sihombing Miftha Rizkina Mudtiani Hakim Br Bangun Muhammad Irgi Perdana Muhammad Ismail Nabila Rahmadayanti Nabilla Nahda Maliha Samudra Naina Yulia Hafni Natasha Natasha Nayla Nurul Putri Nina Andriany Nasution Nina Andriany Nasution3 Nofatrio Soarota Zebua Nur Annisa Nur Citra Hasanah Nuraini Azlin Pricillia Deborah Valentine Putri Melani Putri Utami Permata Sari Rahelsa Octaviana Rahmad Syah Aldi Rani Fitria Rara Ivanka Ridho Alkhalik Rifka Sari Br Surbakti Riska Afrillia Putri Riskana Natalia Br Bangun Rizka Dwi Ramadhani Rizka Fazria Sabrina Rizky Amalia Salsabila Azzahro Lubis Seprint Purva Shaila Pratika Sari Sherly Indah Kania Silmi Humaira Harahap Sindy Larasasti Sri Miranty Siregar Stephanie Imaylia Napitupulu Suci Ralita Lestari susi susi Syaloom lestari Simanjuntak Tesalonika Tampubolon Triya Vebrianty Widia Sri Kartika Sari Manalu Winda Utami Br Siburian Wiwik Apriani Wiwik Handayani Yulia Ribuna Br Bangun Yusnita Purba