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All Journal Proceedings of The International Conference on Business and Economics International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Sciences International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
M. Irsan Nasution
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Internal Control System and HR Competence on the Quality of Financial Reports of PT. Bank Perkreditan Rakyat Mangatur Ganda Dandi Sianipar; M. Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i1.2703

Abstract

This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.
ANALYSIS OF THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND AUDIT COMPLIANCE ON AUDIT QUALITY, AS WELL AS THE ROLE OF THE POSITION GRADE AS MODERATION VARIABLES AT PT BANK INA PERDANA MEDAN Tbk Totona Berkat Elsuna Zebua; M. Irsan Nasution; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of this study is to partially understand and analyze the influence of auditor organizational commitment and audit compliance on audit quality and auditor position grade, as well as simultaneously to describe and analyze the influence of auditor organizational commitment and audit compliance on audit quality with auditor position grade as a moderation variable. This research is the latest research, where in this study there is one variable that has never been discussed in any research, namely the variable of the auditor's position grade which is able to moderate the variables of the auditor's organizational commitment and the audit compliance variable has a strong influence on audit quality. This research was conducted at PT Bank Ina Perdana with a population and sample of 37 auditors of PT bank Ina Perdana Medan who were formed and have conducted an audit process of PT Bank Ina Perdana. The variables that emerged in this study were the variables of auditor organizational commitment and audit compliance as exogenous variables, audit quality variables as endogenous variables, and position grade variables as moderation variables. The research method using the quantitative descriptive method of data analysis uses the structural equation model (SEM) method, where the results of data processing with the SEM method are carried out using the PLS 3.0 application. According to the results of the study, it can be partially concluded that the variables of auditor organizational commitment and audit compliance affect the audit quality and the grade of the auditor position at PT Bank Ina Perdana Medan. The variable grade of the auditor's position affects the audit quality of PT Bank Ina Perdana Medan. Simultaneously, the variables of organizational commitment and audit compliance affect audit quality with the variable of the auditor's position grade as the moderation variable.
The Influence of Financial Behavior and Operational Efficiency on Financial Performance with Financial Performance as a Moderating Variable at PERUMDA Air Minum Lae Nchiho Dairi Isbet Yani; M. Irsan Nasution; Renny Maisyarah
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i4.965

Abstract

The Regional Drinking Water Company (Perusahaan Daerah Air Minum/PDAM) Lae Nciho, Dairi Regency, faces significant challenges related to the low level of financial literacy and financial behavior of its human resources, which negatively affect financial performance, particularly the Return on Equity (ROE) indicator. A lack of understanding and discipline in internal financial management has led to waste and operational inefficiency. This phenomenon highlights the importance of improving financial literacy and financial behavior as a strategic effort to enhance the company’s efficiency and profitability. The purpose of this study is to examine and analyze the influence of human resources’ financial behavior and operational efficiency on financial performance, with financial literacy serving as a moderating variable. This research applies a quantitative descriptive approach, using data analysis with the SEM PLS 3.0 method. The study involved a total population and sample of 70 employees of the Regional Drinking Water Company (Perumda Air Minum) Lae Nciho in Dairi Regency, particularly those working in finance and operations divisions, selected through purposive sampling techniques. The findings reveal that, partially, the variables of human resources’ financial behavior and operational efficiency significantly influence financial performance and affect financial literacy. Moreover, financial literacy significantly influences financial performance. However, simultaneously, financial behavior and operational efficiency do not significantly affect financial performance when moderated by financial literacy.
The Influence of Internal Control Systems and Service Quality on Accountability with Work Culture as a Moderating Variable: Study at LP3I Banda Aceh Novi Faurini; M. Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.3147

Abstract

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.
The Influence of Credit Relationship Managers’ Lifestyle and Fraud Potential on Non-Performing Loans in the Banking Sector Hotman DS; M. Irsan Nasution
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.122

Abstract

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.
The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX Christine Anna Maria Pakpahan; M. Irsan Nasution; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.400

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.
Co-Authors , Rahima Br Purba Christine Anna Maria Pakpahan Dandi Sianipar Handriyani Dwilita Hotman DS Isbet Yani Maisyarah, Renny Novi Faurini Totona Berkat Elsuna Zebua