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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter JURNAL PENDIDIKAN TAMBUSAI OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi 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) Journal of Innovative and Creativity JFAS : Journal of Finance and Accounting Studies Optimal: Jurnal Ekonomi dan Manajemen
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 ESG Disclosure, Digitalisasi Akuntansi, dan Goog Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Ukuran Perusahaan sebagai Variabel Moderasi Wulandari Siregar; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11375

Abstract

Perubahan lingkungan bisnis, perkembangan teknologi, beserta meningkatnya tuntutan atas praktik keberlanjutan membuat entitas sektor perbankan perlu mengoptimalkan ESG Disclosure, Digitalisasi Akuntansi, sekaligus Good Corporate Governance supaya mampu mempertahankan capaian finansial secara berkesinambungan, oleh karena itu kajian ini diarahkan untuk mengevaluasi kontribusi ketiga indikator tersebut atas Capaian Finansial yang dinilai memakai Return on Assets (ROA) dengan Skala Entitas sebagai variabel pemoderasi. Kajian ini menerapkan pendekatan kuantitatif memakai temuan empiris sekunder yang didapatkan dari Bursa Efek Indonesia periode 2020–2024, sementara bagian dari keseluruhan objek penelitian ditentukan lewat prosedur purposive sampling sehingga dihasilkan 25 entitas sektor perbankan atau 125 unit pengamatan, kemudian informasi dikaji memakai aplikasi IBM SPSS melalui statistik deskriptif, pengujian asumsi klasik, regresi linear berganda, uji t, uji F, koefisien determinasi, beserta Moderated Regression Analysis (MRA). Luaran kajian mengindikasikan bahwasanya ESG Disclosure, Digitalisasi Akuntansi, beserta Good Corporate Governance masing-masing memberikan kontribusi yang nyata secara statistik atas Capaian Finansial, di mana seluruh nilai signifikansi berada di bawah 0,05 sekaligus arah koefisien regresi bersifat searah. Di samping itu, Skala Entitas mengonfirmasi perannya sebagai variabel pemoderasi yang memperkuat relasi antara ketiga indikator bebas beserta Capaian Finansial, sedangkan pengujian secara bersama-sama turut memperlihatkan model mempunyai tingkat kelayakan yang baik dengan nilai signifikansi 0,000 beserta koefisien determinasi sebesar 68%, yakni kemampuan model menguraikan variasi indikator terikat mencapai 68%.
Pengaruh Current Ratio dan Debt To Equity Ratio terhadap Kinerja Keuangan dengan Kebijakan Dividen Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Riza Isnaini Adinda; Heny Triastuti Kurnia Ningsih; Jalilah Ilmiha
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.v13i1.14211

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on financial performance proxied by Return on Assets (ROA), with dividend policy measured by Dividend Payout Ratio (DPR) as a Moderating variable in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021–2025 period. This study is motivated by differences in the liquidity, capital structure, and profitability conditions of companies, which indicate inconsistent relationships based on previous studies. This research uses a quantitative approach with an associative research type. The population consists of 28 companies, and through purposive sampling, 17 companies were selected as research samples with a total of 85 observations. The data used are secondary data in the form of audited annual financial statements. The data analysis technique employed is Moderated Regression Analysis (MRA). The results of this study are expected to show that Current Ratio has a positive effect on Return on Assets, while Debt to Equity Ratio has a negative effect on Return on Assets. In addition, dividend policy is expected to strengthen the effect of Current Ratio on financial performance and weaken the negative effect of Debt to Equity Ratio on financial performance. This study is expected to contribute to the development of financial management knowledge and serve as a consideration for companies and investors in making financial decisions.
Pengaruh Teknologi Akuntansi, Kompetensi, dan Pelatihan terhadap Kualitas Laporan Keuangan Bumdes di Desa Ujung Teran Kecamatan Salapian Kabupaten Langkat Nova Lestari; Heny Triastuti Kurnia Ningsih; Shofwan Andri
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Badan Usaha Milik Desa (BUMDes) membutuhkan akuntabilitas dalam tata kelola keuangannya. Tujuan Penelitian ini adalah untuk mengetahui pengaruh kompetensi dan penggunaan teknologi informasi akuntansi terhadap kualitas laporan keuangan Bumdes di Kecamatan Salapian. Populasi dalam penelitian ini adalah sektor BUMDes yang berada di Desa Ujung Teran. Sampel dalam penelitian ini yaitu 50 pengurus BUMDes di Desa Ujung Teran, dengan teknik penarikan sampel secara total sampling atau metode sensus. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang terdiri dari uji t, uji F, dan uji determinasi. Berdasarkan hasil pengujian dan analisis menunjukkan bahwa teknologi informasi akuntansi berpengaruh positif dan signifikan terhadap Terhadap Kualitas Laporan Keuangan BUMDes di ujung teran, Kompetensi berpengaruh positif dan signifikan terhadap Terhadap Kualitas Laporan Keuangan BUMDes di ujung teran, Pelatihan berpengaruh positif dan signifikanTerhadap Kualitas Laporan Keuangan BUMDes di ujung teran.
PENGARUH KEMAMPUAN MENYUSUN LAPORAN KEUANGAN, LITERASI KEUANGAN, INKLUSI KEUANGAN MELALUI MEDIASI PERILAKU PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN TANJUNG MORAWA Siti Khodijah Tanjung; Farida Khairani Lubis; Heny Triastuti Kurnianingsih
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i2.47091

Abstract

The objective of this research is to examine the effect of the capability to create financial reports, financial literacy and financial inclusion on the financial performance of MSMEs in Tanjung Morawa District with financial management behavior as a mediating variable. The study population involved all MSMEs in the area, with a sample of 50 respondents determined through total sampling techniques. Data was gathered via a questionnaire and assessed using the Partial Least Square (PLS) model with SmartPLS 4.0 software. The analysis findings indicate that the capability to generate financial reports does not significantly and positively impact MSMEs' financial performance, while financial literacy significantly and positively affects the financial performance of MSMEs, and financial inclusion significantly and positively influences the financial performance of MSMEs, Financial Management Behavior does not have a positive and significant effect on the financial performance of MSMEs, the capability to generate financial reports does not exert a meaningful and positive influence on the financial performance of MSMEs mediated by financial management behavior, that financial literacy does not exert a positive and considerable influence on the financial performance of MSMEs mediated by financial management behavior, that financial inclusion does not exert a significant and positive impact on the financial performance of MSMEs mediated by financial management behavior.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Sikap Keuangan Terhadap Pengelolaan Keuangan Umkm Dikecamatan Tanjung Morawa Dinda Thalia Sabila; heny triastuti kurnianingsih; mas'ut
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i2.47290

Abstract

handling their needs through a range of administrative sources. In order to better understand how micro, small, and medium-sized businesses (MSMEs) in Tanjung Morawa District handle their financial resources, this study aims to establish a correlation betweenfinancial literacy, financial inclusion, and financial attitude. Participants in the research are SMEs located in Tanjung Morawa District. One hundred micro, small, and medium-sized enterprises (MSMEs) from Tanjung Morawa Village were selected for this study using a full sampling process, occasionally called the census method. This study used multiple linear regression analysis, which included the t-test, the determination test, and the F-test, to examine the data. The financial management of micro, small, and medium-sized firms(MSMEs) in Tanjung Morawa District is positively and significantly impacted by financial literacy, financial inclusion, and financial attitude, according to tests and studies.
Dampak Modal Kerja, Struktur Modal, dan Likuiditas terhadap Profitabilitas Perusahaan Retail BEI 2020–2023 Chintya Nur Indah; Supriadi Supriadi; Heny Triastuti Kurnia Ningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5857

Abstract

This study aims to analyze the effect of working capital, capital structure, and liquidity on the profitability of retail companies. This type of research is descriptive quantitative. The research sample consists of 12 retail sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period, which were determined using a purposive sampling technique. The data source is secondary data obtained from financial reports accessed through the Indonesia Stock Exchange website and the company's official website. Data analysis techniques include descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results of the study indicate that working capital and liquidity have a positive and significant effect on profitability, while capital structure has a negative and insignificant effect on profitability. Simultaneously, the three variables have a positive effect on profitability, with an R Square value of 0.280, indicating that 28% of the variation in profitability is influenced by the variables studied, while 72% is influenced by other factors not studied.
Co-Authors Adella Oktaviani Simbolon Adinda Adinda Afra, Zahrina Sazida Angelia Alfatwa Rusandi Siregar Anzly Ramadhani Ayu Indriani Bildanur Mauli Ginting Chintya Nur Indah Damanik, Cindy Tasya De Han, Nikita Yasmin Desi Anggraini Sitompul Dinda Thalia Sabila Dwi Amanda Saputri Elviani, Sri Emia Fepa Yosa Farida Khairani Lubis Farida Khairani Lubis Febrian, Danu Bintang Febrizal Adil Lubis Fitri Lestari Fitri Lestari, Fitri Ifrah, Marsyanda Ilmiha, Jalilah Ismayanti Polem Jalilah Ilmiha Khairul Amri Manurung Khairutdin Sembiring Lusi Elviani Rangkuti Lutfhie Rendy Nugroho M. Falah H.R. N.S.T Mas'ut Mhd SyaifulAmri Sinaga Muhammad Irfan Muhammad Joni Barus Muhammad Joni Barus Muliati Fitri Nadira, Fellah Nikita Yasmin De Han Nova Lestari Nova Lestari Nurmala, Salsa Pangaribuan, Raihan Majid Ragen Rangkuti, Lusi Elviani Rindi Antika Br Damanik Riza Isnaini Adinda Safitri, Rika Salsa Nurmala Saskia, Prihatin Shofwan Andri Sinaga, Alnayca Siti Khodijah Tanjung Sonia Fara Diba SRI RAHAYU Sri Rahayu Sundari Sundari Supriadi Widia Astuty Windy Salsa Febrianti Wulandari Siregar Zenni Riana Zufrizal