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All Journal Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Nasional Holistic Science Akuntansi Prima Indo-MathEdu Intellectuals Journal Takuana: Jurnal Pendidikan, Sains, dan Humaniora The International Conference on Education, Social Sciences and Technology (ICESST) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
M. Irsan Nasution
Universitas Pembangunan Panca Budi
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Pengaruh Ukuran Perusahaan dan Debt to Equity Ratio terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Girsang, Elysia Fianni; Rahmi, Namira Ufrida; Nasution, M. Irsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1039

Abstract

This study aims to examine and analyze the impact of Company Size and Debt to Equity Ratio on Profitability in food and beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population consists of 30 companies, and the sample includes 20 companies. Partial statistical tests show that the significance value of company size is 0.005<0.05, meaning Ha is accepted and Ho is rejected, which indicates that company size has a partial effect on profitability. Similarly, the significance value for the Debt to Equity Ratio (DER) is 0.025<0.05, meaning DER has a simultaneous effect on profitability. The results of the F-test show a significance value of 0.005<0.05, indicating that, simultaneously, company size and DER affect profitability in food and beverage companies listed on the IDX during the 2021-2023 period. The coefficient of determination test shows a value of 0.140, meaning that 14% of profitability can be influenced by company size and debt to equity ratio, while the remaining 86% is influenced by other variables outside the scope of this study.
PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS APARATUR TERHADAP POTENSI TERJADINYA KECURANGAN LAPORAN KEUANGAN DALAM PENGELOLAAN KEUANGAN DESA Wardani, Rizka Maisti; Nasution, M. Irsan
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 2 (2024): 2024 Desember
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i2.360

Abstract

This study aims to determine the effect of competence, internal control system, and morality of the apparatus on the potential for fraudulent financial reporting in village financial management in Batang Serangan District, Langkat Regency. The dependent variable in this study is the potential for fraudulent village financial reporting (Y), while the independent variables include competence, internal control system, and morality of the apparatus (X). The type of research is quantitative research. The study population includes all village apparatus and members of the Village Consultative Body (BPD) in Batang Serangan District, Langkat Regency. The sampling technique used the purposive sampling method, resulting in 56 respondents as research samples. Data were collected using a questionnaire and analyzed using multiple linear regression techniques to test the hypothesis. The results showed that the variables of competence and morality of the apparatus had a significant effect on the potential for fraudulent financial reporting in village financial management. However, the internal control system variable did not show a significant effect on the potential for fraudulent financial reporting.
Pengembangan Keterampilan Pelaporan dan Komunikasi Audit Sektor Publik M.Irsan Nasution
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 2 (2023): Jurnal Pengabdian Masyarakat Multi Dispilin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i2.3172

Abstract

Latar Belakang Masalah: Audit sektor publik memainkan peran krusial dalam memastikan pengelolaan sumber daya publik yang efisien dan akuntabel. Namun, tantangan muncul dalam komunikasi temuan audit kepada pemangku kepentingan yang beragam. Keterampilan pelaporan dan komunikasi yang kurang dapat mengurangi dampak positif audit terhadap akuntabilitas dan transparansi pemerintahan. Metode: Penelitian ini menggunakan pendekatan kualitatif dengan mewawancarai auditor sektor publik yang memiliki pengalaman luas dalam menyusun laporan dan berkomunikasi dengan pemangku kepentingan. Analisis tematik dilakukan untuk mengidentifikasi praktik terbaik, hambatan, dan strategi pengembangan keterampilan pelaporan dan komunikasi. Hasil: Penelitian ini mengungkapkan bahwa keterampilan pelaporan dan komunikasi yang baik memerlukan pemahaman mendalam tentang audiens yang berbeda, kemampuan menyederhanakan temuan kompleks, dan transparansi dalam menyajikan informasi. Hambatan utama meliputi kurangnya pelatihan khusus dalam aspek komunikasi, serta tekanan waktu dalam menyusun laporan. Strategi pengembangan melibatkan pelatihan berkelanjutan, mentoring, dan penerapan teknologi untuk meningkatkan efisiensi komunikasi. Kesimpulan: Pengembangan keterampilan pelaporan dan komunikasi merupakan langkah kritis dalam memastikan hasil audit dapat diakses dan dipahami oleh semua pemangku kepentingan. Dengan memahami hambatan dan menerapkan strategi pengembangan yang tepat, auditor sektor publik dapat meningkatkan dampak positif audit mereka dan memberikan kontribusi yang lebih besar terhadap tata kelola yang baik dan akuntabilitas pemerintahan.
Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra Muhammad Irsan Nasution; Yulisfan
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.22

Abstract

The purpose of this study was to determine the identification of the effectiveness of internal audit quality in the North Sumatra government. The research data were obtained from questionnaires sent to respondents, namely auditors in the provincial and district / city regional directorates in North Sumatra. A total of 130 usable questionnaires were included in the multiple regression data analysis. This study provides valuable information for inspectorates and local governments in North Sumatra to determine the effectiveness of internal quality in the North Sumatra government. The challenge facing auditors today is to expand their audit practices and develop standards to adequately monitor the operations of business entities. The current high turnover rate reminds audit firms, which are concerned with training and providing sufficient resources to solve the problems auditors face in the workplace. Identifying the effectiveness of internal audit quality can be assessed from many factors, including task complexity.
Internal Audit Quality In North Sumatra Government Yulisfan; M.Irsan Nasution
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.30

Abstract

This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North Sumatra Government agencies. The research investigates factors such as adherence to professional standards, competency of internal auditors, independence, and the effectiveness of communication within the internal audit function. Preliminary findings indicate a correlation between internal audit quality and the overall governance and risk management framework within the North Sumatra Government. The study contributes to the existing body of knowledge by providing insights into the specific dynamics and challenges faced by internal audit functions in the public sector. The implications of this research extend to government officials, policymakers, and internal audit practitioners, offering recommendations for enhancing internal audit quality to strengthen accountability, transparency, and organizational performance within the North Sumatra Government. The results aim to inform decision-makers and contribute to the continuous improvement of internal audit practices in the regional public sector.
PENEGAKAN HUKUM PELANGGARAN LALU LINTAS MELALUI SISTEM ELEKTRONIK: PERSFEKTIF HUKUM PENITENSIER Nasution, M. Irsan
VARIA HUKUM Vol. 5 No. 2 (2023): VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan
Publisher : Ilmu Hukum, Sharia and Law Faculty, Sunan Gunung Djati Islamic State University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/vh.v5i2.44151

Abstract

Law enforcement is an effort to bring justice, benefits, and legal clarity into the real world, including in the context of traffic violations. One of the innovations implemented in traffic law enforcement is the electronic ticketing system (E-Tilang), which has been officially adopted in almost every major city. E-Tilang aims to provide a solution to issues such as congestion and uncertainty in traditional ticketing processes by utilizing information technology. This system allows officers to send ticketing data online, provide ticket payment notification numbers, and enable violators to pay fines without having to appear in court. However, the implementation of E-Tilang is not without various challenges, including legal, technological, and public acceptance issues. From the perspective of correctional institutions, the application of E-Tilang also relates to the rehabilitation aspect for traffic violators, which can influence approaches to punishment and reintegration of offenders into society. This article will discuss in detail the mechanism of law enforcement for traffic violations through the electronic ticketing system, as well as the challenges and efforts faced in this context, including obstacles in law enforcement, the readiness of law enforcement officers, and factors affecting the effectiveness of this system. It is hoped that through this discussion, solutions can be found to improve the quality of traffic law enforcement that is more efficient and just.
Analisis Penerapan Pengendalian Internal Persediaan dalam Pengelolaan Persediaan Barang Dagang (Studi Kasus pada Minimarket Indomaret PT Indomarco Prismatama) Safitri, Ariska; Nasution, M. Irsan
Indo-MathEdu Intellectuals Journal Vol. 6 No. 3 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i3.3038

Abstract

The purpose of this research is to understand the internal control system for merchandise inventory at Indomaret Minimarket. The issue faced by this company is the frequent loss of inventory. This type of research is descriptive research. The research method used is qualitative descriptive. Data collection was done through interviews and documentation. The data sources used primary data and secondary data. The results of this study indicate that the internal control system for merchandise inventory at Indomaret Minimarket has not been implemented well. Effective actions to minimize damage and loss of merchandise and to maintain inventory levels have not been carried out properly. The internal control system implemented by the company has not been running effectively and efficiently because there are several internal control elements that have not been functioning well, such as the lack of strict separation of stores, warehouse functions, and the examination of goods transactions that are implemented by only one function. Additionally, employee rotation has not been conducted periodically; in the Indomaret warehouses and stores, there are still some CCTV cameras that are blurry or even not working, and there is also no monitoring function aimed at observing consumers shopping in Indomaret stores so that they do not rotate employees periodically to anticipate theft and similar actions.
ANALISIS PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG (Studi Kasus Pada Minimarket Indomaret PT. Indomarco Prismatama) Safitri, Ariska; Nasution, M. Irsan
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 4 (2025): 2025 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i4.492

Abstract

The purpose of this study is to determine the internal control system for merchandise inventory at Indomaret Minimarket. The problem that occurs in this company is the frequent loss of inventory. Therefore, this study aims to determine the procedures for receiving, issuing goods and evaluating the internal control system for inventory accounting at Indomaret. This type of research is descriptive research. The research method used is a qualitative descriptive method. Data collection was carried out by interview and documentation. Data sources use primary data and secondary data. The results of this study are that the internal control system for merchandise inventory at Indomaret Minimarket has not been implemented properly. Effective actions to minimize damage and loss of merchandise and maintain inventory levels have not been implemented properly. The internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not been running well, such as the absence of strict separation of stores, store functions and warehouse functions and goods inspection transactions. implemented by only one function. In addition, there has been no regular employee rotation, in the Indomaret warehouse and store there are still several CCTV cameras whose cameras are blurry or even dead and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they do not rotate employees regularly to be able to anticipate theft and the like.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2021-2023 Frasiska, Dea; Sucipto, Tia Novira; Nasution, M. Irsan
Accounting and Business Journal Vol 7 No 1 (2025): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v7i1.4938

Abstract

Abstract This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk for the period of 2021-2023 using financial ratio analysis, wich includes liquidity, solvency, profitability, and activity ratios. The data analyzed ere obtained from thhe company’s annual financial statement and compared ith industy averages as benchmark. The result indicate that, overall, Indofood’s financial performance is in good condition. The company’s liquidity is very strong, as reflected by consistenly increasing current and quick ratios that exceed industry standards. Solvency has improved with declining debt-to-asset and debt-to-equity ratios, indicating a stable capital structure. Although profitability declined in 2022, the company recovered in 2023, achieving competitive profit levels. However, the company’s operational efficiency remains slightly below the industry average, as seen in the relatively low asset turnover ratio. Based on these findings, it is recommended that the company improve operational efficiency to optimize asset utilization, while maintaining a healthy capital structure and profitability level. Keyoword: Financial Statement Analysis, Liquidity, Solvency, Profitability, Activity. JEL Clasification : G32, M41, L25
The Impact of Increasing Regional Taxes and Regional Levies on the Original Regional Income (PAD) of Simalungun Regency Purba, Vebby Anggraeni Novita Sari; Nasution, M. Irsan
Holistic Science Vol. 5 No. 2 (2025): Jurnal Nasional Holistic Sciences
Publisher : Lembaga Riset Mutiara Akbar NOMOR AHU-0003295.AH.01.07 TAHUN 2021

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/hs.v5i2.1272

Abstract

This research examines the influence of local taxes and regional levies on the Original Local Revenue (PAD) of Simalungun Regency during 2019–2023. Employing a quantitative causal approach, the study utilizes secondary data from the Central Bureau of Statistics (BPS) and analyzes it through multiple linear regression. To ensure statistical validity, classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity were conducted prior to estimation. The results reveal that both local taxes and regional levies significantly contribute to PAD. Specifically, a 1% increase in local tax revenue enhances PAD by 0.66%, while a 1% rise in regional levies leads to a 12.67% increase in PAD. Together, both factors explain 31.9% of PAD variation, whereas 68.1% is attributed to other sources beyond the model. These findings underscore the importance of strengthening tax collection systems and optimizing levy management to achieve sustainable fiscal capacity at the regional level.
Co-Authors ERLINA Faridani, Mutia Riska Fhellicia Fhellicia Frasiska, Dea Girsang, Elysia Fianni H. Manao, Stephen Cornelius Iskandar Muda Ismayani Maisyarah, Renny Namira Ufrida Rahmi Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Sinuraya, Bella Ristha Sinuraya Tia Novira Sucipto Wan Fachruddin Wardani, Rizka Maisti Yulisfan Zulkarnain