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All Journal Jurnal Edueco Journal of Management Accounting Business and International Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Mahadi : Indonesia Journal of Law Journal Accounting International Mount Hope JURNAL KELUARGA SEHAT SEJAHTERA
Lubis, Yeti Meliany
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Carbon Trading Literacy in Coastal Communities of Gampong Sungai Lueng-Langsa Siregar, Mahmul; Tarigan, Vita Cita Emia; Mulyadi, Mahmud; Lubis, Yeti Meliany; Asnawi, M. Iqbal
Mahadi: Indonesia Journal of Law Vol. 3 No. 2 (2024): Edisi Agustus 2024
Publisher : Universitas Sumatera Utara

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

Abstract

Carbon trading is an activity of buying and selling carbon credits, where the buyer produces carbon emissions that exceed the specified limits. This is regulated in Presidential Regulation (Perpres) Number 98 of 2021 concerning the Implementation of the Economic Value of Carbon to Achieve Nationally Determined Contribution Targets. and Controlling Greenhouse Gas Emissions in National Development. Carbon trading is currently a priority program in the government to reduce greenhouse effect emissions, air conditioning, air pollution and factory waste which result in uncontrolled climate change. Through carbon trading literacy, the public can understand the importance of preserving mangroves in Gampong Sungai Lueng. The use of mangroves is very necessary to control carbon and community economic growth, so from the results of this research the community needs knowledge about carbon trading which is currently included in the government's priority program amidst carbon trading which is currently still an issue that must continue to be socialized to the community. Efforts to preserve mangroves as a marine resource for sustainable development in order to create conditions that are free of emissions from the impact of greenhouses, air conditioning, pollution and waste from factories that pollute the environment which has an impact on society, this is also the case at all times for the environment in all regions in Indonesia.
The Influence of Leverage, Total Asset Turnover, Liquidity, and Company Size on Company Financial Performance in Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange 2018-2021 Andy, Andy; Pratama, Ayang; Lubis, Yeti Meliany
Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i2.764

Abstract

This study examined the effect of leverage, total asset turnover, liquidity, and company size on company financial performance in consumer industry sector companies listed on the Indonesia Stock Exchange in 2018-2021. The analytical method used in this research is multiple linear regression with SPSS. Observations of this study using purposive sampling and obtained a sample of 34 companies by testing the classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination. The conclusions from the results of this study indicate that partial leverage, total asset turnover, and liquidity significantly affect the Company's financial performance. In contrast, company size does not significantly affect the Company's economic performance. Simultaneously the four factors, namely leverage, total asset turnover, liquidity, and company size, greatly influence the Company's financial performance.
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Simamora, Christinawati Fiola; Pratama, Ayang; Lubis, Yeti Meliany
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.229

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Ukuran KAP, Ukuran Perusahaan, Opini Audit dan Profitabilitas berpengaruh terhadap Audit Delay pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2023. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 20 perusahaan. Metode analisis yang digunakan pada penelitian ini yaitu statistik deskriptif, uji asumsi klasik meliputi uji normalitas, uji multikoliniearitas, uji autokorelasi, uji heteroskedastisitas, dan uji hipotesis meliputi analisis regresi linier berganda, koefisien determinasi, uji f dan uji t. Dalam pengujian hipotesis pada penelitian ini, terdapat hasil secara parsial dan simultan. Hasil secara parsial menunjukan bahwa variable ukuran KAP berpengaruh signifikan terhadap audit delay, dan ukuran perusahaan, opini audit, profitabilitas tidak berpengaruh terhadap audit delay. Sedangkan hasil secara simultan menunjukan bahwa variable yaitu secara simultan Ukuran KAP, Ukuran Perusahaan, Opini Audit dan Profitabilitas berpengaruh terhadap Audit Delay pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2023. Kata Kunci : Ukuran KAP, Ukuran Perusahaan, Opini Audit, Profitabilitas, Audit Delay ABSTRACT This research aims to examine the influence of KAP Size, Company Size, Audit Opinion and Profitability on Audit Delay in Food and Beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling in this study used a purposive sampling technique with a total sample of 20 companies. The analytical methods used in this research are descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, and hypothesis tests including multiple linear regression analysis, coefficient of determination, f test and t test. In testing the hypothesis in this research, there were partial and simultaneous results. Partial results show that the KAP size variable has a significant effect on audit delay, and company size, audit opinion, profitability have no effect on audit delay. Meanwhile, the results simultaneously show that the variables, namely KAP Size, Company Size, Audit Opinion and Profitability, simultaneously influence Audit Delay in Food and Beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Keywords: KAP size, company size, audit opinion, profitability, audit delay
PENGARUH TANGGUNG JAWAB, PENGALAMAN, INDENPEDENSI DAN INTEGRITAS TERHADAP PRESTASI KERJA AUDITOR DI KANTOR AKUNTAN PUBLIK MEDAN Munthe, Ernes Sariah S; Putri, Chantika Tri; Khofifah, Diah; Pratama, Ayang; Lubis, Yeti Meliany
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.660

Abstract

The study investigates the role of public accountants (KAP) in enhancing the reliability of financial reports, underscoring their responsibility and independence. The research highlights how professional performance correlates positively with experience, citing past studies supporting this claim. It integrates personality variables, particularly responsibility, as a critical component influencing auditor performance, based on the Acsription Responsibility Questionnaire (ARQ). The study replicates Kalbers and Cenker's research, suggesting responsibility significantly impacts auditors' effectiveness. It proposes that understanding these factors improves client satisfaction and credibility, establishing a foundation for future studies in the Indonesian context
THE INFLUENCE OF ROE, ROI, NPM, AND EPS ON SHARE PRICES OF PROPERTY AND REAL ESTATE COMPANIES 2016-2022 Siahaan, Boxer; Pratama, Ayang; Lubis, Yeti Meliany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.32

Abstract

This study aims to determine the effect of ROE, ROI, NPM, and EPS on the 2016 - 2022 Property and Real Estate Company Stock Prices. This research was obtained using a purposive sampling method, in which the researcher made the best assessment to fulfill what had been determined. And this research with a quantitative research approach. The sampling technique in this study amounted to 13 companies. This study uses documentation data collection techniques using secondary data. The data analysis technique used in this study is the Classical assumption test, Multiple Linear Analysis, Hypothesis Testing, and Coefficient of Determination using the SPSS version 25 application. More over, the results show that ROE, ROI, and EPS significantly affect the stock prices of property and real estate companies. Furthermore, NPM does not significantly affect the Share Price of Property and Real Estate Companies. Moreover, the results of ROE, ROI, NPM, and EPS simultaneously significantly affect the Stock Price of Property and Real Estate companies.
THE EFFECT OF INTEREST RATE, EXCHANGE RATE, INFLATION, AND RETURN ON ASSETS (ROA) ON STOCK PRICE IN THE BANKING SUB SECTOR LISTED ON THE IDX Hulu, Merfiani; Pinem, Harmonika Br; Pratama, Ayang; Lubis, Yeti Meliany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.33

Abstract

Study This own objective for know The Effect of Interest Rates, Inflation, Exchange Rates, and Return On Assets (ROA) on Stock Prices in the Banking Sub-Sector on the Indonesia Stock Exchange for the 2018-21 period. Data that used sourced from financial data on the Indonesia Stock Exchange via the website www.idx.co.id and has made selections based on criteria that have been determined. The population used in the study is Bank companies totaling 47 companies, using a purposive sample, then a sample obtained from as many as 25 companies. With study, This expected agar can become something knowledge To help researchers next, and also the students or public general need something source information. From research, can is known that the Return On Assets (ROA). Partial effect and experience significant to price stock. Interest Rates, Exchange Rates, Inflation in a manner partial No effect and not experience significant to price shares in Sub - Sectoral Banking. However, all variables have an effect simultaneously. Election sector in research This because the moment is because Indonesia already enter an era of more globalization forward, and of course, will There is Lots comer foreign or definite locals will need various type need trees, so many businesses or built companies on the basis that makes us intend To research it.
TANTANGAN DAN PELUANG PENERAPAN ACTIVITY-BASED COSTING UNTUK EFISIENSI PELAYANAN KESEHATAN DI RUMAH SAKIT Rangkuti, May Hana Bilqis; Lubis, Yeti Meliany; Sinuhaji, Simpati Mellyginta
JURNAL KELUARGA SEHAT SEJAHTERA Vol 23 No 1 (2025): JURNAL KELUARGA SEHAT SEJAHTERA
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jkss.v23i1.68298

Abstract

Hospitals face the challenge of delivering high-quality healthcare services while maintaining cost efficiency. One relevant managerial accounting approach is Activity-Based Costing (ABC), which allocates costs based on activities. This article examines the opportunities and challenges of implementing ABC in hospitals through a literature review of national and international journals, textbooks, and relevant regulations. The findings indicate that ABC can improve the accuracy of cost information, support cost control, and facilitate strategic decision-making. However, its implementation encounters obstacles such as the complexity of medical services, limited human resources, and the need for adequate information technology infrastructure.
Co-Authors Andy Andy Hulu, Merfiani Khofifah, Diah M. Iqbal Asnawi Mahmud Mulyadi MAHMUL SIREGAR May Hana Bilqis, May Hana Munthe, Ernes Sariah S Pinem, Harmonika Br Pratama, Ayang Putri, Chantika Tri Siahaan, Boxer Simamora, Christinawati Fiola Sinuhaji, Simpati Mellyginta Tarigan, Vita Cita Emia