Prof. Erlina, Se, M.si, Ph.d, Ak, Ca, Cma | Faculty of Economics and Business Universitas Sumatera Utara

Prof. Erlina, SE, M.Si, Ph.D, Ak, CA, CMA

Employee ID Number

196505221995012001

National Lecturer Registration Number

0022056508

NUPTK

6854743644230052

Study Program

Program Studi S1 Akuntansi

Program Studi S2/S3 Ilmu Akuntansi

Field Of Knowledge

Financial Statement Analysis

Auditing

Investment Management

Positions

Professor

Research Media

Contacts:

E-mail

erlina@usu.ac.id, erlina@usu.ac.id

Office Address

Curriculum Vitae file_download

Profile

Publications

Other Publications

National Publications

ISLAMIC FINANCING AND BANK PERFORMANCE: EVIDENCE FROM INDONESIAN ISLAMIC BANKS

LAYLAN SYAFINA , ERLINA , ISKANDAR MUDA , ARI IRAWAN

The Impact of Capital Expenditure for Sustainability Technology on Profit per Barrel of Oil Equivalent (BOE) with ROA as a Moderator: A SEM-PLS Approach

NISRUL IRAWATI , JULI MELIZA , ERLINA , KHAIRA AMALIA FACHRUDDIN

Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District

ANGGI PRATAMA NASUTION , ERLINA

DETERMINANT FACTORS ON THE PREVENTION OF ACCOUNTING FRAUD IN THE LOCAL GOVERNMENT OF MEDAN CITY WITH APPARATUS MORALITY AS A MODERATING VARIABLE

ABDILLAH ARIF NASUTION , ERLINA , WANDA ANNISA LUBIS

Training on Financial Reporting and Projection of Business Feasibility for Residents of Bulu Cina Village, Hamparan Perak District, Deli Serdang Regency, North Sumatra

MALINDA SARI SEMBIRING , ISKANDAR MUDA , ERLINA

International Publications

MODERATION OF INTERNAL CONTROL SYSTEM ON THE INFLUENCE OF AUDITOR COMPETENCE ON THE QUALITY OF AUDIT REPORTS

RUSWAN NURMADI , ERLINA , ABDILLAH ARIF NASUTION , AGUNG WAHYUDHI ATMANEGARA

The mediating role of financial literacy and the moderating role of financial technology in the relationship between financial education and students' financial behavior

ABDILLAH ARIF NASUTION , ERLINA , ISKANDAR MUDA , AGUNG WAHYUDHI ATMANEGARA , DIO AGUNG HERUBAWA , SRI ELVIANI, SE, M.Si

Fostering Public Trust and Accountability in Public Healthcare: The Role of Transparency, Integrity, and Independence in Internal Audit Governance

FAHMI NATIGOR NASUTION , ERLINA , SIROJUZILAM

EMOTIONAL INTELLIGENCE MODERATES THE INFLUENCE OF SOCIAL PRESSURE ON AUDITORS' JUDGMENTS IN INDONESIA

ILHAM RAMADHAN NASUTION , ERLINA

GOVERNANCE QUALITY AND SUSTAINABLE DEVELOPMENT: THE MEDIATING ROLE OF ACCOUNTABILITY IN LOCAL GOVERNMENT PERFORMANCE

ABDILLAH ARIF NASUTION , ERLINA , SIROJUZILAM

Researches

Other Researches

The impact of financial technology on MSME performance ‎in indonesia: a study using the technology acceptance model

HENY TRIASTUTI KURNIANINGSIH , ISKANDAR MUDA , ERLINA

Peningkatan Kinerja Keuangan di Sektor Perbankan: Pendekatan Analisis Komprehensif

NENG KAMARNI , ABDUL HAMID , ERLINA

Analysis of the Probability of Financial Distress as a Moderating Variable that Influences Stock Returns in Coal Companies (2018-2022)

DEVINA LOMAN , KHAIRA AMALIA FACHRUDDIN , ERLINA

PRIVATISASI BADAN USAHA MILIK DAERAH: SEBUAH SOLUSI PENINGKATAN PENDAPATAN ASLI DAERAH DI SUMATERA UTARA

WINDI ASTUTI , SIROJUZILAM , DIO AGUNG HERUBAWA , ERLINA

STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAHDARI SEKTOR PARIWISATA DALAM USAHA MENINGKATKAN PERTUMBUHAN EKONOMI DI KABUPATEN NIAS SELATAN

ABDILLAH ARIF NASUTION , WINDI ASTUTI , DIO AGUNG HERUBAWA , ERLINA

Community Services

Undangan Forum MWA PTH-BH Indonesia

Bandung. TAMRIN , ERLINA . 2026

Pendampingan Pembahasan Finalisasi Penyusurian LKPJ Pemerintah Daerah Kabupaten Labuhanbatu Selatan Tahun 2025

Pemerintah Daerah Kabupaten Labuhanbatu Selatan. AGUNG WAHYUDHI ATMANEGARA , ERLINA . 2025

SK Tim Penilai Seleksi Substansi Proposal Penelitian 2026

. ERLINA . 2026

Pendampingan Pembahasan terkait Penyusunan LKPJ Pemerintah Daerah Kabupaten Labuhanbatu Selatan Tahun 2025

Pemerintah Daerah Kabupaten Labuhanbatu Selatan. AGUNG WAHYUDHI ATMANEGARA , ERLINA . 2025

Pembuatan Annual Report & Sustainability Report (ARSR) PT Prima Multi Terminal

. KEULANA ERWIN , AGUNG WAHYUDHI ATMANEGARA , DIO AGUNG HERUBAWA , ERLINA . 2025

Intellectual Property Rights

Other Intellectual Property Rights

ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN BUSINESS SUSTAINABILITY TERHADAP KINERJA UMKM DI SUMATERA UTARA MELALUI INNOV ATION CAPABILITY SEBAGAI V ARIABEL INTERVENING

KHAIRA AMALIA FACHRUDDIN , ISKANDAR MUDA , ERLINA , PUTRI KEMALA DEWI LUBIS

Determinan Kinerja Perguruan Tinggi Swasta Di Kota Medan

ISKANDAR MUDA , ERLINA

Akuntansi Keuangan Daerah Berbasis Akrual

ERLINA , RASDIANTO

Pengelolaan dan Akuntansi Keuangan Daerah

ERLINA , RASDIANTO , SIROJUZILAM

Metodologi Penelitian

ERLINA

List of Certifications

Lecturer / Educator Certification

Certification Type	Field of Study	Year	Decree No. (SK)	Registration No.	Link
Sertifikasi Dosen	Akuntansi	2008	1006-357	08100310672	-

Professional Certification

Certification Type	Field of Study / Expertise	Certification Institution	Year	Decree No. (SK)	Registration No.	Link
Sertifikasi Kompetensi	Perbankan	-	2025	SIP/SRTFKT/2993/XI/2025	-	-
Sertifikasi Kompetensi	Perbankan	-	2025	SIP/SRTKT/2900/X/2025	-	-
Sertifikasi Kompetensi	Akuntansi	-	2023	22/IAI-SUMUT/2023	-	-
Sertifikasi Kompetensi	Perbankan	-	2023	SIP/SRTFKT/0889/VIII/2023	-	-
Sertifikasi Kompetensi	Akuntansi	-	2023	08-64/IAI-SUMUT/2023	-	-
Sertifikasi Kompetensi	Akuntansi	-	2023	18-051/IAI-SUMUT.2023	-	-
Sertifikasi Kompetensi	Perbankan	-	2022	SIP/SRTFKT/5126/VIII/2022	-	-
Sertifikasi Kompetensi	Manajemen	-	2022	090823	-	-
Sertifikasi Kompetensi	Perbankan	LSP BADAN SERTIFIKASI MANAJEMEN RISIKO	2022	BSMR/PP/1012202218112	-	-
Sertifikasi Kompetensi	Manajemen	-	2022	038111	-	-
Sertifikasi Asesor BKD	*	-	2022	2022.07.030134	-	-
Sertifikasi Profesi	Akuntansi	-	2021	AD65279	-	-
Sertifikasi Profesi	Akuntansi	-	2021	10 20 2337	-	-
Sertifikasi Profesi	Akuntansi	-	2020	A-PLG1-2010-005	-	-
Sertifikasi Profesi	Akuntansi	-	2020	S-PLG2-2008-022	-	-
Sertifikasi Profesi	Akuntansi	-	2019	P-000189	-	-
Sertifikasi Profesi	Akuntansi	-	2018	MID-034417	-	-
Sertifikasi Profesi	Akuntansi	-	2016	0013876	-	-
Sertifikasi Profesi	Akuntansi	-	2013	Sert.CA-0000001975	-	-
Sertifikasi Profesi	Akuntansi	-	2009	AP.3.768	-	-

Courses Taught

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No	Code	Course	SKS	Class	Study Program	Year	Semester
No course data found