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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) 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 Economics, Econometrics & Finance Social Sciences

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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

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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.
Co-Authors Adella Oktaviani Simbolon Adinda Adinda Afra, Zahrina Sazida Angelia Alfatwa Rusandi Siregar Ayu Indriani Bildanur Mauli Ginting Damanik, Cindy Tasya De Han, Nikita Yasmin Desi Anggraini Sitompul 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 Mhd SyaifulAmri Sinaga 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 Saskia, Prihatin Shofwan Andri Sinaga, Alnayca Sonia Fara Diba SRI RAHAYU Sri Rahayu Sundari Sundari Widia Astuty Windy Salsa Febrianti Zenni Riana Zufrizal