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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Artificial Intelligence and Digital Business TOFEDU: The Future of Education Journal JSE: Jurnal Sharia Economica Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) JFAS : Journal of Finance and Accounting Studies
Ningsih, Heny Triastuti Kurnia
Universitas Islam Sumatera Utara
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Sales Growth, Liquidity dan Firm Size Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Febrian, Danu Bintang; Ningsih, Heny Triastuti Kurnia; Rangkuti, Lusi Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 12, No 1 (2025): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v12i1.11250

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, likuiditas dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2022. Data yang digunakan dalam penulisan ini adalah data sekunder berupa laporan keuangan yang dipublikasikan oleh BEI. Populasi dalam penelitian ini sebanyak 25 perusahaan sektor makanan dan minuman yang terdaftar di BEI, menggunakan teknik pengambilan sampel dengan metode purposive sampling yang digunakan sehingga terpilih 12 perusahaan sebagai sampel. Penelitian ini menggunakan metode analisis regresi linier berganda yang diolah dengan alat bantu aplikasi SPSS. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, likuiditas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap kinerja perusahaan.
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.
Kinerja manajerial: Peranan strategic management accounting dan pengaruh intelektual capital terhadap kinerja keuangan Lestari, Fitri; De Han, Nikita Yasmin; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

This research aims to review the role of management accounting strategies and the impact of intelektual capital strategies on financial performance results. The data we currently use is still the result of research from 23 accounting journals that the author has read. In order to produce more accurate data, we will add reviews of previous accounting journals. The results of this research indicate that strategic management accounting that uses intelektual capital has important implications for financial performance in both goods and services companies.
Tingkat pemahaman finansial literasi terhadap gaya hidup mahasiswa Adinda, Adinda; Ifrah, Marsyanda; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

To ascertain the Islamic University of North Sumatera pupils' comprehension of financial literacy. The growing prevalence of impulsive purchases and consumer behavior that goes beyond acceptable bounds begs the important issue, "Do students, particularly those enrolled in accounting study programs, understand financial literacy?" Thus, a survey was designed with 26 respondents in mind. According to the survey results, there are fewer students at the Islamic University of North Sumatra who lack financial literacy. In fact, several respondents said they have never used financial reports in their day-to-day activities.
Implementasi Laporan Keuangan Berdasarkan Sak Etap Pada PT. Centra Nusa Sentia Dwi Amanda Saputri; Heny Triastuti Kurnianingsih; M. Joni Barus
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.39868

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi penyusunan laporan keuangan berbasis SAK ETAP pada PT. Centra Nusa Sentia. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi laporan keuangan tahun 2022. Hasil penelitian menunjukkan bahwa perusahaan telah menyusun laporan laba rugi, laporan perubahan modal, dan neraca, namun belum membuat laporan arus kas dan catatan atas laporan keuangan. Kendala utama yang ditemui adalah keterbatasan sumber daya manusia dengan pemahaman akuntansi yang terbatas. Kesimpulannya, penerapan SAK ETAP pada PT. CNS belum sepenuhnya terpenuhi. Disarankan agar perusahaan meningkatkan kapasitas staf keuangan melalui pelatihan dan penggunaan perangkat lunak akuntansi.
PENGARUH LITERASI AKUNTANSI DAN SAK EMKM TERHADAP KINERJA UMKM DESA SEI BEROMBANG DIMODERASI PEMERINTAH Muhammad Irfan; Heny Triastuti Kurnianingsih; Zufrizal
JSE: Jurnal Sharia Economica Vol. 5 No. 3 (2026): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/qw5anh98

Abstract

This study aims to analyze the influence of accounting literacy and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the financial performance of MSMEs in Sei Berombang Village, Panai Hilir District, with government support serving as a moderating variable. The problem addressed in this study is the relatively low quality of MSME financial management, as indicated by suboptimal financial record-keeping and limited implementation of accounting standards. The population consisted of all MSME owners in Sei Berombang Village, totaling 72 business units, with a sample of 61respondents selected using the simple random sampling technique. Data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results indicate that accounting literacy and the implementation of SAK EMKM have a positive and significant effect on the financial performance of MSMEs. Furthermore, government support strengthens the influence of accounting literacy and the implementation of SAK EMKM on the financial performance of MSMEs in Sei Berombang Village
The Influence of Intellectual Capital and Firm Size on Firm Value with ROA as an Intervening Variable in Sinar Mas Group Companies Listed on the IDX M. Falah H.R. N.S.T; Heny Triastuti Kurnianingsih; Lusi Elviani Rangkuti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1774

Abstract

This study aims to analyze the influence of Intellectual Capital and Firm Size on Firm Value, with Return on Assets (ROA) as an intervening variable, in Sinar Mas Group companies listed on the Indonesia Stock Exchange (IDX). Methodology: This research employed a quantitative approach using path analysis through two regression models. Findings: The results indicate that Intellectual Capital and Firm Size have a positive and significant effect on ROA. Furthermore, Intellectual Capital, Firm Size, and ROA are proven to have a positive and significant effect on Firm Value. ROA also serves as a mediating variable that strengthens the indirect influence of Intellectual Capital and Firm Size on Firm Value. These findings suggest that profitability plays a crucial role in increasing the company's market value and bridging the relationship between internal company characteristics and firm value.
Pengaruh Esg Disclosure dan Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Anzly Ramadhani; Heny Triastuti Kurnia Ningsih; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14085

Abstract

This study aims to analyze the effect of ESG Disclosure and Green Accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange, both partially and simultaneously. Profitability is proxied by Return on Assets (ROA), ESG Disclosure is measured using the ESG Disclosure Index (ESGDI) based on the Global Reporting Initiative (GRI) Standards 2021, while Green Accounting is measured based on the Company Performance Rating Assessment Program in Environmental Management (PROPER). This study employs a quantitative associative approach, with the population consisting of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using purposive sampling, 32 companies were selected, resulting in 96 observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 26. The results show that ESG Disclosure has a positive and significant effect on profitability, whereas Green Accounting has no significant effect on profitability. Simultaneously, ESG Disclosure and Green Accounting have a positive and significant effect on the profitability of manufacturing companies.
Pengaruh Pemahaman Akuntansi dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan di Kecamatan Medan Polonia Salsa Nurmala; Heny Triastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14086

Abstract

This study aims to examine the effect of accounting understanding and training on the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Medan Polonia District. The study population comprised all MSMEs operating in the district. A total of 50 MSMEs were selected as the sample using the total sampling (census) method, in which all members of the population were included as respondents. This research employed a quantitative approach using multiple linear regression analysis, including the t-test, F-test, and coefficient of determination (R²) to examine the effects of the independent variables on the dependent variable. The findings indicate that accounting understanding has a positive and significant effect on the quality of MSMEs' financial statements. In addition, training on the implementation of SAK EMKM also has a positive and significant effect on financial statement quality. These findings suggest that improving accounting competence and providing continuous SAK EMKM training play an important role in producing higher-quality, reliable financial statements that comply with applicable accounting standards.
Co-Authors Adella Oktaviani Simbolon Adinda Adinda Afra, Zahrina Sazida Angelia Alfatwa Rusandi Siregar Anzly Ramadhani Ayu Indriani Bildanur Mauli Ginting Damanik, Cindy Tasya De Han, Nikita Yasmin Desi Anggraini Sitompul Dwi Amanda Saputri Elviani, Sri Emia Fepa Yosa Farida Khairani Lubis Febrian, Danu Bintang Febrizal Adil Lubis Fitri Lestari Fitri Lestari, Fitri Ifrah, Marsyanda Ilmiha, Jalilah Ismayanti Polem Khairul Amri Manurung Khairutdin Sembiring Lusi Elviani Rangkuti Lutfhie Rendy Nugroho M. Falah H.R. N.S.T Mhd SyaifulAmri Sinaga Muhammad Irfan Muhammad Joni Barus Muhammad Joni Barus Muliati Fitri Nadira, Fellah Nikita Yasmin De Han Nova Lestari Nurmala, Salsa Pangaribuan, Raihan Majid Ragen Rangkuti, Lusi Elviani Rindi Antika Br Damanik Safitri, Rika Salsa Nurmala Saskia, Prihatin Shofwan Andri Sinaga, Alnayca Sonia Fara Diba SRI RAHAYU Sri Rahayu Sundari Sundari Widia Astuty Windy Salsa Febrianti Wulandari Siregar Zenni Riana Zufrizal