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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Manajemen Kesatuan JSAP : Journal Syariah and Accounting Public International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Servitium Smart Journal PUBLIDIMAS Community Service Progress Jurnal Ekonomi, Manajemen, Akuntansi
Masyitah, Emi
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Belanja Modal, Dana Alokasi Umum dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kota Medan 2015-2024 (Studi Kasus Pada Kota Medan) Halawa, Risman; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the effect of capital expenditure, general allocation funds, and economic growth on Medan City's original regional revenue (PAD) from 2015 to 2024 (a case study in Medan City). This study uses a quantitative approach. The data source used in this study is secondary data, based on financial reports. The population used in this study is the Medan City financial realization report for 2015 to 2024, and a sample size of 40 people was used. Based on the results of the t-test, the criteria contained in the hypothesis test were accepted. The basis for the partial test conditions was already known, H1 was accepted, meaning that capital expenditure had a positive and significant effect on original regional revenue (PAD) with a calculated t value of 4.704 > t table 2.026. The general allocation fund (DAU) variable was found to have no positive and significant effect on original regional revenue (PAD), with a value of -1.255 < t table 2.026, meaning H2 was rejected. The economic growth variable did not have a positive and significant effect on local revenue (PAD), with a t-value of 1.378 < t-table of 2.026, indicating that H3 was rejected. The simultaneous test revealed that capital expenditure (X1), general allocation funds (X2), and economic growth (X3) collectively had a positive and significant effect on local revenue (PAD) at the Medan City Revenue Office.
Analisis Penerapan Audit Sumber Daya Manusia Untuk Meningkatkan Efektivitas Pengendalian Internal Pada PDAM Tirtanadi Medan Seftiani, Asti; Siregar, Ratih Anggraini; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research is motivated by the importance of human resource (HR) management in facing business competition. The success of a company largely depends on the quality of its human resources; therefore, an HR audit is needed to identify gaps in practices, policies, and procedures, as well as to improve the effectiveness of internal control. Initial observations at PDAM Tirtanadi Medan revealed noncompliance among employees with standard operating procedures (SOP), such as smoking during working hours, loss of documents, failure to attend training, and not wearing uniforms or identification badges. This study employs a descriptive qualitative approach with a case study method. Data were obtained through literature review, observation, interviews, and documentation, and analyzed using NVivo. The findings indicate that the main causes of noncompliance are weak supervision and the lack of strict sanctions. The solutions implemented by the company include disseminating SOPs, providing easy access to regulations, and enforcing sanctions in accordance with the severity of violations.
Analisis Peran Audit Internal Dalam Mendeteksi dan Mencegah Kesalahan Operasional Pembiayaan (Studi Kasus Pada Bank Sumut Syariah KCP Hamparan Perak) Hutapea, Nandini Falensya; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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This study aims to analyze the role of internal audit in addressing operational errors in the financing cycle at PT. Bank Sumut Syariah KCP Hamparan Perak. The research background is based on initial findings of administrative errors, such as incorrect input of contract dates, which indicate weaknesses in internal control. The study employs a qualitative approach through interviews, observations, and validation using source triangulation. The results show that the most frequent operational errors occur in administrative aspects, particularly data entry mistakes by Account Officers, which directly affect customer installment schedules and bank reporting. Internal audit plays a dual role as both a watchdog and a consultant as well as a catalyst for change. Through the application of risk-based auditing, recommendations, and follow-up actions, internal audit effectively contributes to preventing recurring errors and continuously strengthening the effectiveness of internal control.
Analisis Efektivitas Audit Kepatuhan Dalam Mitigasi Resiko Fraud di Era Digital (Studi Kasus Pada PT. Bank Sumut Syariah KCP Hamparan Perak) Putri, Laila Ramadani; Liswanty, Ina; Masyitah, Emi
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research identified key issues through preliminary compliance audit findings, highlighting significant gaps between policy and practice. These findings underscore the critical role of compliance audits in identifying and addressing gaps in anti-fraud strategies. This research employed a qualitative approach with a case study design, focusing on PT. Bank Sumut Syariah KCP Hamparan Perak as a representative operational unit facing digitalization challenges and fraud risks. Data collection involved interviews with branch management and customer service, as well as document analysis. The analysis aimed to provide in-depth insights into how compliance audit procedures were adapted and implemented, the challenges faced by auditors and operational management, and the effectiveness of anti-fraud strategies in responding to audit findings. This research contributes to the literature on digital-era compliance auditing in Islamic banking and offers practical recommendations to strengthen fraud mitigation efforts.
Literature Review on Auditor Independence Masyitah, Emi
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.276

Abstract

This study aims to provide an overview of the development of auditor independence research. Data were taken from articles published in Scopus indexed international journals from American Accounting Association publishers, Emerald, Wiley, Elsevier, Routledge, Academic Press Inc, and Taylor and Francis Ltd. Samples were taken from 2002 to 2022 as many as 27 auditor independence articles. The method of analysis is through classifying articles based on the research method used, the name of the journal, the year of publication, and the country of origin of the first author. In general, the results of the study found that research on auditor independence has increased from year to year and is still an interesting research topic to study.
Pengaruh EPS, ROA, ROE, dan NPM terhadap Return Saham Sektor Industri Barang Konsumsi Sofiana, Bella; Sari, Purwita; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3480

Abstract

Return Saham adalah keuntungan yang didapat investor dari investasi yang dilakukan pada suatu perusahaan. Penelitian ini bertujuan untuk  mengindentifikasi penyebab Earning Per Share (EPS), Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) sebagai pengujian profitabilitas pada Return Saham, yang mencerminkan keuntungan diperoleh investor pada investasinya. Penelitian menggunakan data sekunder dari perusahaan pada data perusahaan pada bagian barang konsumsi diperdagangkan pada Bursa Efek Indonesia (BEI)  sepanjang tahun 2020 sampai 2024, dengan metode kuantitatif yang diolah dalam aplikasi SPSS 22. Hasil uji-t menunjukkan bahwa hanya variabel Net Profit Margin (NPM) yang mempunyai pengaruh terhadap return saham, sementara variabel Return On Equity (ROE), Earning Per Share (EPS), serta  Return On Asset (ROA) tidak menunjukkan pengaruh secara parsial. Namun, ketika diuji secara simultan menggunakan uji-F, keempat variabel tersebut memiliki ada pengaruh yang nyata pada Return Saham secara keseluruhan. Nilai R-Square sebesar 20,7% hal ini berarti bahwa 20,7% variasi nilai Return Saham ditentukan oleh peran dari variasi nilai Earning Per Share (EPS), Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) dengan kata lain kontribusi Earning Per Share (EPS) , Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) dalam mempengaruhi Return Saham adalah sebesar 20,7% sedangkan sisanya 79,3% adalah dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
Pengaruh Laba, Beban Bunga, Biaya Operasional, dan Aset Lancar Terhadap Pph Badan Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Evana, Melisa Rosa; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3544

Abstract

Corporate Income Tax Payable is the tax levied on a business entity’s taxable income under applicable tax regulations. This study examines the partial and simultaneous effects of Profit, Interest Expense, Operating Expenses, and Current Assets on Corporate Income Tax Payable for state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was used with SPSS version 25. Samples were selected using purposive sampling according to predetermined criteria, yielding ten companies. Data were analyzed using multiple linear regression, classical assumption tests, t-tests, an F-test, and the coefficient of determination. Results from the partial hypothesis tests indicate that Profit has a positive and significant effect on Corporate Income Tax Payable; Interest Expense has a negative and significant effect; Operating Expenses have a positive and significant effect; while Current Assets show no significant effect. The F-test demonstrates that the four variables jointly influence Corporate Income Tax Payable. The model’s R² is 0.967, meaning 96.7% of the variation in Corporate Income Tax Payable is explained by the independent variables. The Adjusted R² of 0.964, which adjusts for the number of predictors, is similar, indicating model robustness. In conclusion, Profit, Interest Expense, and Operating Expenses are important determinants of Corporate Income Tax Payable among the sampled SOEs, while Current Assets are not. Recommendations include enhancing financial transparency, reviewing interest policies, and optimizing operational cost management to improve tax efficiency and strengthen fiscal compliance among SOEs moving forward and governance
Pengaruh Free Cash Flow (FCF), Pertumbuhan Penjualan Dan Likuiditas Terhadap Kinerja Keuangan Sinaga, Mei Kristiana; Lubis, Citra Windy; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3788

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh arus kas bebas, pertumbuhan penjualan, dan likuiditas terhadap kinerja keuangan pada perusahaan manufaktur subsektor kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Latar belakang penelitian ini didasarkan pada pentingnya informasi keuangan dalam menilai kemampuan perusahaan mempertahankan stabilitas operasional dan mencapai pertumbuhan berkelanjutan, terutama pada industri kelapa sawit yang memiliki dinamika pasar cukup tinggi. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling berdasarkan kriteria tertentu sehingga menghasilkan 11 perusahaan sebagai sampel. Pengolahan dan analisis data dilakukan menggunakan SPSS versi 27 melalui serangkaian pengujian, yaitu uji asumsi klasik, uji koefisien determinasi, regresi linier berganda, uji t, dan uji f untuk mengetahui pengaruh parsial maupun simultan antarvariabel. Hasil penelitian menunjukkan bahwa arus kas bebas tidak berpengaruh signifikan terhadap kinerja keuangan, mengindikasikan bahwa besarnya arus kas yang tersedia tidak secara langsung memperkuat performa keuangan perusahaan. Pertumbuhan penjualan juga tidak memberikan dampak signifikan, sehingga peningkatan penjualan belum tentu mencerminkan peningkatan laba atau efisiensi operasional. Berbeda dengan kedua variabel tersebut, likuiditas terbukti berpengaruh positif terhadap kinerja keuangan, menegaskan bahwa kemampuan perusahaan memenuhi kewajiban jangka pendek berperan penting dalam menjaga stabilitas keuangannya. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kinerja keuangan, sehingga tetap relevan sebagai bahan pertimbangan dalam pengambilan keputusan manajerial dan strategi pengelolaan keuangan perusahaan.
Analisis Efektivitas Pengawasan Stok Barang Pada PT. Indo Global Sumatera Tania, Rahil; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4153

Abstract

PT. Indo Global Sumatera merupakan perusahaan yang bergerak dalam distribusi produk sparepart dan memiliki peran penting dalam memastikan ketersediaan barang bagi pelanggan. Dalam menjalankan operasionalnya, perusahaan dihadapkan pada tantangan dalam mengelola stok barang secara akurat dan sistematis. Pengelolaan stok yang kurang terorganisir tidak hanya menimbulkan ketidakseimbangan antara permintaan pasar dan jumlah barang yang tersedia, tetapi juga dapat berdampak pada efisiensi kerja serta kepercayaan pelanggan terhadap kualitas layanan perusahaan. Salah satu permasalahan yang muncul adalah adanya keterangan jumlah barang error, yaitu barang yang salah hitung akibat kekeliruan petugas saat melakukan penghitungan fisik. Selain itu, terdapat pula keterangan barang selisih, yaitu ketidaksesuaian data stok yang disebabkan oleh kesalahan input oleh petugas pada sistem. Dua jenis kesalahan ini menunjukkan bahwa proses pengawasan stok masih membutuhkan perhatian khusus agar tidak menimbulkan masalah yang lebih besar di kemudian hari. Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui sejauh mana PT. Indo Global Sumatera telah menerapkan pengawasan stok barang sesuai dengan ketentuan dan prosedur yang berlaku. Melalui analisis ini, diharapkan perusahaan dapat memahami tingkat efektivitas sistem pengelolaan persediaan yang digunakan. Penelitian ini juga menekankan pentingnya melakukan evaluasi secara berkala terhadap proses perhitungan stok, baik dari aspek pencatatan digital maupun pengecekan fisik, sehingga perusahaan dapat meminimalkan kesalahan, meningkatkan akurasi data, dan mendukung operasional yang lebih efisien serta produktif.
Pengaruh Capital Intensity Ratio (CIR), Debt to Asset Ratio (DAR), dan Kompensasi Kerugian Fiskal terhadap Effective Tax Rate (ETR) pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Yudhistira, Gabrielle; Lubis, Nurul Izzah; Masyitah, Emi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4080

Abstract

The purpose of this study is to test and analyze the effect of the Capital Intensity Ratio, Debt to Asset Ratio, and Tax Loss Carryforward on the Effective Tax Rate in state-owned enterprises listed in the property sector for the period 2019–2023. This study uses a quantitative research approach to examine the causal relationship between independent variables and the dependent variable through statistical analysis. The population of this study consists of  companies in the property sector listed on the Indonesia Stock Exchange during 2019-2023. The sampling technique applied was purposive sampling, resulting in 20 companies selected. The data used are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression analysis. Prior to hypothesis testing, classical assumption tests were performed to ensure the validity of the regression model. Hypothesis testing was carried out using t-tests to examine the partial effects of each independent variable, F-tests to assess the simultaneous effects, and the coefficient of determination to measure the model’s explanatory power. All analyses were processed using SPSS version 25. The results indicate that the Capital Intensity Ratio has a negative effect on the Effective Tax Rate, the Debt to Asset Ratio also has a negative effect on the Effective Tax Rate, while Tax Loss Carryforward has a positive effect on the Effective Tax Rate. Simultaneously, the results show that the Capital Intensity Ratio, Debt to Asset Ratio, and Tax Loss Carryforward have a significant effect on the Effective Tax Rate.
Co-Authors Abdullah, Mhd Ady Inrawan Afipah, Anggi Ananda, Dini Anggraini, Mawar Arifin, Indra Welly Batubara, Rini Oktari Br. Marbun, Santi Fittri Daifiria, Daifiria Debi Eka Putri Eka Purnama Sari, Eka Purnama Evana, Melisa Rosa Hadi, Budiman Haervi Yunira Halawa, Risman Harahap, Hastuti Handayani Hasanah, Mauizhah Hasibuan, Rahmayanti Heliza, Nur Hutapea, Nandini Falensya Ina Liswanty Karunia, Ade Mulia Larasati, Dinda Lazuli, Ivi Leni, Tiara Lieyadi, Gilbert Lubis, Citra Windy Lubis, Riska Fauziah Muhammad Sadikin Nainggolan, Benhart Nurul Izzah Lubis, Nurul Izzah Pohan, Nadil Arzaq Priyanti, Utari Purwita Sari, Purwita Putri, Dini Ridha Dwiki Putri, Laila Ramadani Rajagukguk, Frederick Rudy Sentosa Ramadani, Suci Reza Kurniawan Rusmewahni, Rusmewahni Safutri , Ria Wulanda Santi Rizki Seftiani, Asti Simangunsong, Melati Marguna Simbolon, Delva Febriani Sinaga, Mei Kristiana Siregar, Ratih Anggraini Sofiana, Bella Syahkira, Mutia Putri Syahputri, Anggraini Syamanta, Arbana Tania, Rahil Yuanda, Putri Yudhistira, Gabrielle Zulkarnaini, Viona