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BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Lores, Linda; Siregar, Retnawati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.

BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2577

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN PERBANKAN DI KOTA MEDAN Warsani P Sari; Linda Lores; Zainal Abidin
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 1 | No. 2 | 2015
Publisher : Universitas Islam Negeri Sumatera Utara

This study aims to determine whether the characteristics of the company (company size, profitability, profile, board size and financial leverage), affect the disclosure of corporate social responsibility of the banking company in the city of Medan. Data analysis methods used in the study is a statistical analysis (multiple linear regression) using software (SPSS for Windows V15). To know the results of regression estimation is completely free of symptoms heteroskedastisitas, multikolionieritas and auto correlation, the authors do normality test, multicollinearity, heteroscedasticity test and test auto correlation test. To test the hypothesis, the authors used the coefficient of determination (R2), multiple regression analysis, partial test (t-test) and a simultaneous test (F-test). The results showed only the size of companies that have a significant influence on the disclosure of corporate social responsibility, while the level of profitability, corporate profile, board size, the level of financial leverage do not have a significant effect on the disclosure of corporate social responsibility.

Evaluasi Sistem Informasi Akuntansi pada Siklus Pendapatan dan Penerimaan Kas Untuk Mengatasi Kecurangan Endang Vristia Wati; Linda Lores Purba; Halomoan Situmorang
Economics, Business and Management Science Journal Vol 2, No 1 (2022): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i1.225

This research was conducted by the author to find out how to evaluate the accounting information system on the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. This research was conducted to find out about the role of accounting information systems in the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. The existing accounting information system at PT. Daehsan Indonesia has a very positive effect on supporting the effectiveness of revenue and cash receipts. The author uses a descriptive type of research. The types and sources of data used are primary data, namely data obtained directly from PT. Daehsan Indonesia Medan Branch with interview techniques with the accounting department, documentation techniques to obtain the data needed in writing the thesis and obtain it from the library (library). Based on the results of the Evaluation of Accounting Information Systems on the Cycle of Revenue and Cash Receipts to Overcome Fraud at PT. Daehsan Indonesia Medan Branch, namely the management carried out monitoring and inspection suddenly. So that fraudulent income and cash receipts can be overcome.

The Participation Budgeting and responsibility accounting in Effectiveness of Cost Control at the Department of Highways and Construction Development of Prince North Sumatra Retnawati Siregar; Linda Lores; Ali Usman; Rahma Darni Daulay
VALUE Vol 3 No 1 (2022): April 2022 - September 2022
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v3i1.313

This study aims to determine the effect of budgetary participation and accountability accounting on the effectiveness of cost control at the Department of Highways and Construction of North Sumatra Province. This type of associative research. The research population is all divisions of the Department of Highways and Construction of North Sumatra Province. Sampling used the purposive sampling method with a total sample of 30 budget drafting teams including financial staff, heads of sub-sections, heads of divisions, and heads of the internal control unit of the Department of Highways and Construction of North Sumatra Province. The research method uses associative research with data processing using SPSS software. The results showed that budgeting participation had a positive and significant effect on the effectiveness of cost control. Responsibility accounting has a positive and significant effect on cost control. Participation in budgeting and accountability accounting has a positive and significant effect on the effectiveness of cost control. Effectiveness of cost control to see the role of company functionaries in coordinating ongoing activities and performance will run more effectively and efficiently and run optimally which of course has a good influence on the continuity of the organization in order to achieve a goal

Effect of Sales Volatility and Operating Cash Flow on Earnigs Persistence at PT. Nusantara II Plantation Tanjung Morawa Indi Fadliah; Hasbiana Dalimunthe; Linda Lores; Desy Astrid Anindya
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the effect of sales volatility and operating cash flow on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation. The type of research used is the associative method. The sample in this study is a monthly report from 2018 to 2021. The source of data used in this study is secondary data. The data collection technique is documentation with the data analysis technique used in this study is multiple linear regression analysis. The results showed that the sales volatility variable had a positive and significant effect on earnings persistence. operating cash flow variable has a positive and significant effect on earnings persistence. The variables of sales volatility and operating cash flow have a simultaneous effect on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation.

BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2577

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.

Efisiensi Biaya Produksi terhadap Pembelian Timbangan Digital pada Proses Produksi Obat Bius Daun Ruku-ruku Alfriado Leonard Noprian Dolok Saribu; Warsani Purnama Sari; Saribulan Tambunan; Isnaniah LKS; Linda Lores
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

This article aims to assess and allocate the efficiency value obtained through the exchange of production fixed assets with substitute fixed assets. The problem is focused on Efficiency which is a measuring tool used by companies to assess how much resources are sacrificed to obtain certain results. UD PEKAN is one of the businesses engaged in the trading company which has an inefficient level of production because there are idle production assets. Therefore, it is necessary to manage production assets effectively so as to produce the maximum level of output. This type of research uses descriptive qualitative methods with qualitative and quantitative data types sourced from secondary data with documentation data collection techniques and data analysis techniques used are qualitative descriptive methods. The results showed that by replacing production assets with substitute assets, it was able to produce a level of efficiency for business actors which had an impact on production output. Where when using fixed assets the production output is 330 units/month and after using substitute assets the production output is 500 units/month. In line with the increase in production output, it also increases the total operating income of UD Pekan.

On The Consequence Of Covid-19 Pandemic On Stock Price: Indonesia Case Putri Seila Perangin-angin; Minda Muliana Sebayang; Linda Lores Purba
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

This study aims to analyze the effect of PBV, inflation, exchange rates, interest rates and transaction volume on stock prices during the Covid-19 pandemic and identify differences in stock price and transaction volume before and after the Covid-19 pandemic (Case Study on Companies Listed in IDX for the 2019-2020 period). The independent variables used in this research are PBV, inflation, exchange rate, interest rate and transaction volume. The dependent variable used is the stock price. The population used in this study are companies listed on the Indonesia Stock Exchange in 2019-2020, totaling 716 companies. This study takes samples using purposive sampling method and there are 603 companies that are considered worthy of being the research criteria. The data analysis technique used is multiple linear regression and Wilcoxon Signed Rank Test. The results showed that partially the PBV variable had a positive and significant effect on stock prices and the exchange rate variable had a significant negative effect on stock prices during the Covid-19 pandemic. Meanwhile, inflation variables, interest rates and transaction volume have no effect on stock prices during the Covid-19 pandemic. There are differences in the price and volume of stock transactions before and after the Covid-19 pandemic.

The Effectiveness Of Regional Tax Revenue And Regional Retribution On Original Income Of The City Of Medan Lores, Linda; Purnama Sari, Warsani; Utami, Tasya; Siregar, Retnawati; Laili, Isnainiah
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4012

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan. The variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipt local revenue. The type of research used is associative. The number of samples is 36 months during the period 2016-2018, with the sampling technique using a purposive sampling method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis then hypothesis testing using the SPSS version 21. The results show that partially the Effectiveness of Regional Tax Revenue has a positive effect on Regional Original Income, the Effectiveness of R Revenue. Regional fees have a positive effect on Regional Original Income. Regional taxes and regional level related to regional development.

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