Ningsih, Heny Triastuti Kurnia
Universitas Islam Sumatera Utara

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Journal : JFAS : Journal of Finance and Accounting Studies

Pengaruh Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Informasi Keuangan : Studi Kasus Masyarakat Pengguna myIM3 Afra, Zahrina Sazida; Kurnianingsih, Heny Triastuti; Damanik, Cindy Tasya; Sinaga, Alnayca
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8534

Abstract

The purpose of this study is to find out and analyze the partial and simultaneous influence of the use of information technology and human resource competence on the quality of financial reporting information in the Work Unit of the Community and Village Empowerment Office of Tapin Regency. The population and sample of this study are all people in the city of Medan, so a sample of approximately 60 people was obtained. The data analysis technique uses multiple linear regression methods, F-test and T-test
Pengaruh Good Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Syariah Yang Terdaftar Di BEI Periode 2022-2023 Saskia, Prihatin; Kurnianingsih, Heny Triastuti; Nadira, Fellah; Pangaribuan, Raihan Majid
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8550

Abstract

The purpose of this study is to determine the effect of the implementation of good corporate governance principles through factors such as independent committees, audit committees, good governance, and sharia supervisory boards on the financial performance of Islamic banks. Using data of Islamic banks listed on the Indonesia Stock Exchange in 2022 to 2023, this study found that there is a significant difference between the independent board, audit committee, good governance, and sharia supervisory board in terms of financial return on assets showing that there is no significant effect on the measurement.