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All Journal Jurnal Scientia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Gemilang: Jurnal Manajemen dan Akuntansi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi
Shabrina Tri Asti Nasution
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Mathematics

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ACCOUNTING DIGITAL TRANSFORMATION ASSESSED THROUGH AUDITOR WORKLOAD AND EVIDENCE VERIFICATION Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri; Desy Astrid Anindya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.141

Abstract

This research examines the usefulness of digital transformation in the implementation of finance in companies. Digital transformation in this case is analyzed by examining the positive influence on auditor workload and evidence verification. The data analysis method used in this research is full model Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) approach or better known as SEM-PLS, with a statistical application known as SmartPLS, the SmartPLS version used is version. 3.2.9., the research sample was 30 auditors at a public accounting firm, The data collection used was a questionnaire instrument which was developed by the needs of researchers by examining in more detail about digital transformation after a comprehensive literature review which serves to identify and operationalize the main theoretical constructs. The research results show that digital transformation is influenced by evidence verification, but workload has no effect on digital transformation. In this way, digital transformation can verify data precisely, in real-time, portfolios and submitted documents can be checked more thoroughly.
The Influence Of Capital Structure And Financial Performance On Company Value In Registered Banking Companies On The Indonesian Stock Exchange Novitaria Sipayung; Shabrina Tri Asti Nasution; Sari Bulan Tambunan
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the influence of capital structure and financial performance on banking companies listed on the Indonesia Stock Exchange in 2020-2022. The design of this research is an associative approach. The population in this study was 46 banking companies listed on the Indonesia Stock Exchange in 2020-2022 with a sampling technique using the proportional sampling method, so that the sample obtained was 31 companies with a research period of 3 years so that the total observation data amounted to 93 company financial report data. banks listed on the Indonesian Stock Exchange in 2020-2022. The data analysis method uses multiple linear regression analysis. The research results show that partially capital structure has a negative and significant effect on company value, financial performance has a positive and significant effect on company value, and simultaneously capital structure and financial performance have a positive and significant effect on company value.
The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023 Yanita Paulina Br Sebayang; Retnawati Siregar; Hasbiana Dalimunthe; Shabrina Tri Asti Nasution
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.95-106

Abstract

This study aims to determine and analyze the effect of asset management, solvency, and liquidity on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The main problem in this study stems from the phenomenon of fluctuations in Return on Assets (ROA) which shows the inconsistency of the financial performance of companies in the sub-sector, so it is necessary to further explore the financial factors that influence it. The approach used in this study is a quantitative approach with an associative research type. The population in the study was 26 companies, with a purposive sampling technique obtained 20 companies as samples, which were multiplied by 3 years of observation period, resulting in 60 observation data. The data used is secondary data in the form of annual financial reports obtained through the official IDX website (www.idx.co.id). Data analysis techniques were carried out through classical assumption tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests using SPSS software version 25. The results of the study showed that partially, asset management, solvency, and liquidity each had a positive and significant effect on financial performance. Simultaneously, the three independent variables also had a positive and significant effect on the company's financial performance. These findings indicate that efficient asset management, a healthy capital structure, and the company's ability to meet short-term obligations are important factors in improving financial performance. Therefore, companies are advised to pay attention to these three aspects in managerial decision making to achieve long-term financial goals.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Pratama Lase, Elfandyka; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Teknologi Informasi dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Kecamatan Medan Johor Risfadillah Risfadillah; Indah Cahya Sagala; Shabrina Tri Asti Nasution
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2673

Abstract

The purpose of this study was to determine the effect of information technology and accounting information systems on the performance of MSMEs in Medan Johor District. The sample in this study was 73 respondents of MSME actors in Medan Johor District, using saturated samples. The type of data in this study is quantitative data. The data collection method used was a questionnaire. The data analysis technique used in this study used the Validity Test and Reliability Test. The data was processed using the program (SPSS version 27) the results of this study indicate that information technology has a positive and significant effect on MSME performance, information systems have a positive and significant effect on MSME performance, and simultaneously information technology and accounting Information Systems have a positive and significant effect on MSME Performance in Medan Johor District.
THE IMPACT OF PROFESSIONALISM AND COMPETENCE ON AUDITOR PERFORMANCE WITH WORK MOTIVATION AS MODERATION VARIABLES IN PUBLIC ACCOUNTING FIRM MEDAN CITY Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.972

Abstract

The accountability of these financial statements will make stakeholders believe in the company's management to provide the best for the company. Financial statement accountability will all stakeholders work together and work hard to develop the company to be bigger, therefore good auditor performance is strongly demanded so that all parties interested in financial reports do not make wrong decisions and policies for their companies. The purpose of this study is to see the impact of professionalism and competence on auditor performance which is moderated by the work motivation. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderating Regression Analysis. The results of this study indicate that professionalism and competence have a positive and significant effect on auditor performance, and work motivation is a moderating variable that can strengthen the effect of professionalism on auditor performance, but work motivation is not a variable that can moderate the effect of competence on auditor performance.
Co-Authors Desy Astrid Anindya Devi Ayu Putri Hasbiana Dalimunthe Indah Cahya Sagala Novitaria Sipayung Pratama Lase, Elfandyka Rana Fathinah Ananda Retnawati Siregar Risfadillah Risfadillah Sari Bulan Tambunan Thezar Fiqih Hidayat Hasibuan Yanita Paulina Br Sebayang