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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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Akuntansi Prima Indo-MathEdu Intellectuals Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital 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 Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
M. Irsan Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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The Effect of Factoring Implementation on Working Capital of PT. Duo Nadenggan Lestari Darwin Darwin; Renny Maisyarah; M. Irsan Nasution
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.594

Abstract

This study aims to examine the effect of factoring implementation on working capital at PT. Duo Nadenggan Lestari. Factoring is utilized as an alternative financing method to accelerate cash inflows by converting accounts receivable into immediate funds, thereby supporting the company’s liquidity. This research adopts a quantitative approach using secondary data derived from the company’s financial statements over a specific period. Data analysis is conducted using simple linear regression to determine the influence of factoring implementation as the independent variable on working capital as the dependent variable. The results of the analysis indicate that factoring implementation has a positive and significant effect on working capital. An increase in factoring utilization contributes to improved cash flow, enhanced liquidity, and more efficient working capital management. These findings suggest that factoring can be an effective financial strategy for companies experiencing cash flow constraints and high receivables levels. The study provides practical implications for management in selecting appropriate financing alternatives to strengthen short-term financial performance
The Influence Of Anti-Fraud Awareness, Organizational Culture And Whistleblowing System On Prevention At PTPN Lll (Persero) Medan City Nia Azania Khairani; M. Irsan Nasution; Wan Fachruddin
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11022

Abstract

This study aims to analyze the influence of anti-fraud awareness, organizational culture, and the whistleblowing system on fraud prevention. Fraud is a serious problem that can cause financial and non-financial losses to organizations, thus requiring comprehensive and sustainable prevention efforts. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results show that anti-fraud awareness, organizational culture, and the whistleblowing system partially and simultaneously have a positive and significant effect on fraud prevention. These findings indicate that increasing individual understanding of anti-fraud, strengthening organizational values ​​and norms, and implementing an effective whistleblowing system can strengthen fraud prevention efforts. This study provides a practical contribution to organizations in formulating more effective internal control policies and fraud prevention strategies.
Analysis Of The Application Of Sales And Cash Receipt Accounting Information Systems To Internal Control In Cv. Wahana Ban Cinta Nikita Aulia; Fitri Yani Panggabean; M. Irsan Nasution
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11105

Abstract

This study aims to analyze the implementation of sales and cash receipt accounting information systems and their impact on internal control effectiveness at CV. Wahana Ban. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation related to sales procedures, cash receipts, and internal control practices within the company. The results indicate that the sales and cash receipt accounting information system at CV. Wahana Ban has been computerized and supports real-time transaction recording through the use of the Ethaner system. However, the implementation of internal control has not been fully optimal. Several weaknesses were identified, including the lack of clear segregation of duties between cash receipt and recording functions, the absence of formal documentation for inventory release from the warehouse, and the absence of regular internal audits. Based on the COSO internal control components, the control environment, control activities, and information and communication components have been implemented adequately, while risk assessment and monitoring require further improvement. This study is expected to provide useful insights for companies in enhancing accounting information systems to strengthen internal control effectiveness.
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Melalui Efektivitas Pengendalian Internal pada PT Nusantara Cemerlang Prospero Lestari Tambunan; M.Irsan Nasution; Heriyati Chrisna
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 2 (2026): Jurnal Manajemen dan Akuntansi Medan
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i2.9391

Abstract

Latar belakang: Penerapan tata kelola perusahaan (GCG) dan efektivitas pengendalian internal menjadi faktor kunci dalam mendukung profitabilitas, terutama pada perusahaan dengan kepemilikan terpusat. PT Nusantara Cemerlang Prospero menghadapi fenomena seperti pengambilan keputusan terpusat, pencatatan keuangan belum konsisten, dan SOP yang belum optimal. Metode penelitian: Penelitian ini menggunakan pendekatan kuantitatif asosiatif kausal dengan sampel 20 responden yang dipilih secara purposive sampling dari karyawan bagian keuangan dan administrasi. Data primer dikumpulkan melalui kuesioner skala Likert dan Metode Partial Least Square – Structural Equation Modeling (PLS-SEM) dipilih sebagai instrumen untuk menganalisis seluruh data. Hasil penelitian: Hasil uji hipotesis menunjukkan bahwa (1) Tata kelola perusahaan berpengaruh positif signifikan terhadap profitabilitas (koef.=0,348; t=2,143); (2) Tata kelola perusahaan berpengaruh positif signifikan terhadap efektivitas pengendalian internal (koef.=0,764; t=4,872); (3) Efektivitas pengendalian internal berpengaruh positif signifikan terhadap profitabilitas (koef.=0,521; t=3,245); (4) Efektivitas pengendalian internal memediasi secara parsial pengaruh tata kelola perusahaan terhadap profitabilitas (koef. tidak langsung=0,398; t=3,012). Kesimpulan: Peningkatan profitabilitas pada PT Nusantara Cemerlang Prospero tidak semata-mata berasal dari perbaikan tata kelola perusahaan secara langsung, melainkan juga dapat terwujud melalui optimalisasi sistem pengendalian internal.
Dilema Audit Kinerja: Antara Pengawasan Seremonial dan Perbaikan Nyata M. Irsan Nasution; Mutia Riska Faridani
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.235

Abstract

This study investigates the dilemma of performance auditing in Indonesia’s public sector through a systematic review of 30 articles published from 2015–2024 using the PRISMA 2020 protocol. Findings show that audits remain largely ceremonial, indicated by a low recommendation implementation rate averaging 12% and the use of audit results for political legitimacy rather than substantive improvement. Analyses of the New Capital City (IKN) project and COVID-19 social assistance reveal that major findings by the Audit Board of Indonesia (BPK) in 2022–2023 were followed mostly by administrative corrections instead of structural reforms. Key barriers include political costs, limited auditor capacity, and weak follow-up monitoring. Evidence from Central Java shows that participatory audits can raise implementation rates by up to 40% through greater horizontal accountability. This study introduces the concept of “political ceremonialism” and recommends stronger monitoring units, integrated e-audit systems, outcome-based competencies, and improved sanctions.
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 M. Diaz Arasta; Rahima Br Purba; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
The Effect Of Ratio To Asset And Debt To Equity Ratio On The Phenomenon Of Underpricing With The Inflation Rate As An Intervening Variable In Companies Conducting Initial Public Offerings On The Indonesian Stock Exchange Muhammad Irza Aryasta; Rahima Br Purba; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1254

Abstract

The analysis technique used is path analysis with the help of SPSS 23 software. The results of the study indicate that (1) ROA has a significant negative effect on underpricing; (2) DER has a significant positive effect on underpricing; (3) inflation acts as an intervening variable that strengthens the effect of DER on underpricing; but does not mediate the effect of ROA on underpricing. These findings indicate that the company's fundamental factors and macroeconomic conditions simultaneously influence the initial stock price level in the Indonesian capital market.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND SERVICE QUALITY ON GOOD UNIVERSITY GOVERNANCE, MODERATED BY ORGANIZATION CULTURE Novi Faurini; M. Irsan Nasution; Renny Maisyarah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9430

Abstract

This study aims to examine the extent to which the Internal Control System (ICS) and Service Quality influence the implementation of Good University Governance (GUG), with Organizational Culture acting as a variable that strengthens these relationships at LP3I Banda Aceh. The research employed a quantitative approach through the distribution of questionnaires to lecturers and staff. The processed data, analyzed through multiple linear and moderated regression approaches (MRA), indicate that strengthening the Internal Control System (ICS) contributes positively and significantly to improving the implementation of Good University Governance (GUG), whereas Service Quality shows no significant impact. Organizational Culture also exerts a positive influence on GUG but does not moderate the relationships between the Internal Control System or Service Quality and GUG. These results emphasize that reinforcing internal control mechanisms and fostering a healthy organizational culture are key factors in achieving accountable and transparent university governance. Meanwhile, service quality plays a greater role in enhancing stakeholder satisfaction rather than directly influencing governance practices. This study contributes to higher education management by highlighting the importance of strengthening internal control effectiveness and cultivating organizational culture as fundamental pillars in building governance systems that uphold accountability, transparency, and sustainability
The Influence of Audit Expertise and Audit Intuition on Fraud Detection with Audit Experience as a Moderator at Kantor Akuntan Publik in Indonesia Juninetenth Keeply F Sitanggang; M. Irsan Nasution; Renny Maisyarah
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.607

Abstract

Fraud detection remains a critical challenge for public accounting firms (KAP) in Indonesia due to the increasing complexity of business transactions and fraudulent schemes. This study examines the influence of audit expertise and audit intuition on fraud detection, with audit experience serving as a moderating variable. A quantitative research design was employed using survey data collected from 381 auditors working at public accounting firms across Indonesia. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and moderating effects. The results indicate that audit expertise has a positive and significant effect on fraud detection, while audit intuition also significantly enhances auditors’ ability to identify fraudulent activities. Furthermore, audit experience strengthens the relationship between audit expertise and fraud detection, as well as between audit intuition and fraud detection, suggesting that experienced auditors are better able to translate technical skills and intuitive judgment into effective fraud identification. These findings contribute to behavioral auditing literature by integrating cognitive and experiential factors in fraud detection. Practically, the results highlight the importance of developing auditors’ technical competencies, intuitive judgment, and experiential learning to improve audit quality and fraud detection effectiveness in public accounting firms
Co-Authors , Rahima Br Purba Ahmad Braja Wahyu Aris Setiono Cinta Nikita Aulia Darwin Darwin ERLINA Fhellicia Fhellicia Fitri Yani Panggabean Frasiska, Dea Girsang, Elysia Fianni H. Manao, Stephen Cornelius Handriyani Dwilita Heriyati Chrisna Hotman Ds Inda Novita Sari Iskandar Muda Ismayani Juninetenth Keeply F Sitanggang Lestari Tambunan M. Diaz Arasta Muhammad Irza Aryasta Mutia Riska Faridani Namira Ufrida Rahmi Nia Azania Khairani Novi Faurini Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Renny Maisyarah Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Sinuraya, Bella Ristha Sinuraya Tengku Sheila Chairunisa Tia Novira Sucipto Wan Fachruddin Wan Fachruddin Wardani, Rizka Maisti Yohana Chelsea T. Hebber Yulisfan Zulkarnain