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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 Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) 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 International Journal of Economics and Management Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
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 Influence of Credit Relationship Managers’ Lifestyle and Fraud Potential on Non-Performing Loans in the Banking Sector Hotman DS; M. Irsan Nasution
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.122

Abstract

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.
Leasing as a Corporate Financing Strategy from a Management Accounting Perspective: A Literature Review Following the Implementation of PSAK 73 (PSAK 116) Muhammad Ismail; Muhammad Irsan Nasution; Fitri Yani Panggabean
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 4 (2026): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i4.12686

Abstract

The increasing demand for productive assets has encouraged companies to adopt leasing as an alternative financing strategy that supports business expansion without requiring substantial initial capital investment. The implementation of PSAK 73, which was renumbered as PSAK 116 effective January 1, 2024, has transformed lease accounting by requiring the recognition of right-of-use assets and lease liabilities in the statement of financial position, thereby affecting liquidity, capital structure, and corporate financial performance. This study aims to analyze leasing as a corporate financing strategy from a management accounting perspective using a literature review approach. The data were obtained from accounting standards, academic books, and national and international scholarly publications published between 2020 and 2025. The analysis was conducted through the identification, classification, synthesis, and interpretation of literature discussing lease-versus-buy analysis, Net Present Value (NPV), Net Advantage to Leasing (NAL), cash flow analysis, capital structure, and the implications of PSAK 116 implementation. The findings indicate that leasing enhances financing flexibility, maintains liquidity, and optimizes the allocation of corporate financial resources. However, the recognition of lease liabilities under PSAK 116 may increase leverage and influence the interpretation of profitability ratios. This study concludes that leasing is a strategic financing instrument that supports financial planning, investment decision-making, and sustainable corporate financial risk management.
Analysis of Factors Affecting the Quality of Internal Audit at the South Nias Regency Inspectorate Elvan Donius Baene; M. Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1719

Abstract

This study aims to analyze the influence of independence, knowledge, work experience, integrity, and objectivity on the quality of internal audit at the South Nias Regency Inspectorate. This study uses a quantitative approach with associative research methods. The population in this study is all auditors working at the South Nias Regency Inspectorate which totals 60 people and the entire population is used as a sample with saturated sampling techniques. The research data was collected through the distribution of questionnaires using a five-point Likert scale and analyzed using multiple linear regression analysis. The results of the study show that independence, knowledge, work experience, integrity, and objectivity have a positive and significant effect on the quality of internal audits both partially and simultaneously. The determination coefficient value showed that 85.2% of the variation in the quality of internal audits could be explained by all five independent variables in this study, while the rest were influenced by other factors outside the research model. The results of this study show the importance of improving auditor professionalism, especially in maintaining independence, improving knowledge and work experience, and upholding integrity and objectivity in the implementation of internal audits within local governments.
The Influence of Audit Tenure and Auditor Industry Specialization on Audit Quality in the Banking Industry Listed on the Indonesia Stock Exchange for the 2023–2025 Period Delta Citra Lestari Surbakti; Handriyani Dwilita; M.Irsan Nasution
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1918

Abstract

Audit quality plays a crucial role in the preparation of a company's financial statements. It serves as a guide for stakeholders—particularly investors and creditors—when making decisions regarding the company. This study aims to analyze the impact of audit tenure and auditor industry specialization on audit quality within the banking industry listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. A quantitative approach was employed, utilizing secondary data derived from company financial statements. The study observed a sample of 40 banking companies over a three-year period, resulting in 120 observations selected via purposive sampling. Logistic regression analysis was used as the analytical method. The results indicate that, while audit tenure and auditor industry specialization collectively influence audit quality, only auditor industry specialization has a significant effect on audit quality when analyzed individually.
THE EFFECT OF CAPITAL STRUCTURE AND INVESTMENT DECISIONS ON PROFITABILITY WITH FIRM GROWTH AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Saima Hotnasari Harahap; M. Irsan Nasution; Rahima Br. Purba
International Journal of Economics and Management Vol. 4 No. 3 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i3.374

Abstract

The research analyzes capital structure, investment decisions, and profitability among manufacturing firm whose shares are traded listed through the Indonesia Stock Exchange (IDX) from 2020 to 2024 period. Given importence attached these factors in corporate financial management, this study further investigates whether firm growth moderates the relationships among these variabels. Secondary data from financial statements an annual repots of selected firms were analyzed through a quantitative approach Purposive sampling procedure produced a sample of 15 companies and 75 observations. Data analysis involved multiple linier regression and Moderated Regression Analysis, with findings demonstrating that capital structure positively and significantly affect profitability, organizations must carefully manage their financial framework, whereas invesments decisios show a positive but statiscally insignificant influence. Consequently, firm expansion failed to moderate the imopacts that capital structure and invesmnets decisions exerted on profitability.
Pengaruh Jasa Profesional Dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Peran Moderasi Tata Kelola Perusahaan Pada Perusahaan Sektor Industrial di BEI Annisa Rahim Edwar; M. Irsan Nasution; Rahima Br Purba
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 2 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i2.624

Abstract

Penelitian ini bertujuan menganalisis pengaruh biaya jasa profesional (professional fees) dan ukuran perusahaan (firm size) terhadap kinerja keuangan serta menguji peran tata kelola perusahaan (Good Corporate Governance/GCG) sebagai variabel moderasi pada perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif dengan desain ex post facto. Data sekunder diperoleh dari laporan keuangan dan laporan tahunan periode 2021-2025. Berdasarkan purposive sampling, sampel terdiri atas 19 perusahaan atau 95 observasi perusahaan-tahun. Analisis dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Kinerja keuangan diukur dengan Return on Assets (ROA), biaya jasa profesional dengan rasio professional fees terhadap total aset, ukuran perusahaan dengan logaritma natural total aset, dan GCG dengan proporsi komisaris independen. Hasil regresi menunjukkan bahwa professional fees berpengaruh positif dan signifikan terhadap ROA (β = 0,249; p = 0,007), sedangkan firm size tidak berpengaruh signifikan (β = −0,643; p = 0,582). Hasil MRA menunjukkan bahwa interaksi antara professional fees dan GCG berkoefisien positif dan signifikan (β = 1,060; p = 0,026), sedangkan interaksi antara firm size dan GCG berkoefisien negatif dan signifikan (β = −37,237; p < 0,001). Temuan ini menunjukkan bahwa peran tata kelola tidak seragam: GCG memperkuat hubungan antara professional fees dan ROA, tetapi memperlemah hubungan antara firm size dan ROA. Implikasi hasil perlu dipahami dengan mempertimbangkan pengukuran variabel, karakteristik sektor industrial, dan keterbatasan desain observasional
Co-Authors , Rahima Br Purba Ahmad Braja Wahyu Annisa Rahim Edwar Aris Setiono Cinta Nikita Aulia Darwin Darwin Delta Citra Lestari Surbakti Elvan Donius Baene 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 Muhammad Ismail Mutia Riska Faridani Namira Ufrida Rahmi Nia Azania Khairani Nia Syahfitri Novi Faurini Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Renny Maisyarah Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Saima Hotnasari Harahap Sinuraya, Bella Ristha Sinuraya Tengku Sheila Chairunisa Tia Novira Sucipto Wan Fachruddin Wan Fachruddin Wardani, Rizka Maisti Yohana Chelsea T. Hebber Yulisfan Zulkarnain