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All Journal Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Akuntansi Kesatuan Accounting and Business Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Minfo Polgan (JMP) Bussman Journal : Indonesian Journal of Business and Management Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities Jurnal Akuntansi Nommensen
Lores, Linda
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Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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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

Abstract

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.
THE EFFECT OF TOTAL SAVINGS, AMOUNT OF DEPOSITS, AND INTEREST RATE ON THE AMOUNT OF CREDIT PROVIDED BY PT. BPR MITRADANA MADANI MEDAN Sari, Warsani Purnama; Lores, Linda; Bizlanie, Tizka
Accounting and Business Journal Vol 3 No 1 (2021): 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.v3i1.1224

Abstract

This study aims to determine the effect of the amount of savings, amount of deposits, and interest rates on the amount of credit at PT. BPR Mitradana Madani Medan, either partially or simultaneously. This type of research is an associative study. The type of data used in this research is quantitative data and the data source in this study is secondary data. The sample in this study is the total amount of savings, deposits, credit and average of interest rates per month for the period August 2014-August 2018. The techniques that researchers do to collect the data needed in the study are observation and study documentation. The data analysis technique used in this study is analysis multiple regression. The results of this study indicate that the variable amount of savings (X1) partially has a significant positive effect on the amount of credit (Y). While the variable amount of deposits (X2) has no positive and no significant effect on the amount of credit (Y). And the interest rate variable (X3) partially has a significant negative effect on the amount of credit (Y). And based on the F test, simultaneously the amount of savings, amount of deposits, and interest rates have a positive and significant effect on the amount of credit given by PT. BPR Mitradana Madani Medan.
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi terhadap Kualitas Laba pada Perusahaan Indeks Value 30 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Lubis, Intan Nuraini; Siregar, Retnawari; Lores, Linda
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2523

Abstract

The purpose of this study was to determine the effect of financial technology on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. This type of research is associative research, the population in this study are 44 all banking companies listed on the Indonesia Stock Exchange in 2015-2022. The sample in this study used a purposive sampling technique so that the sample size and population are the same, namely 40 financial reports for banking companies listed on the Indonesia Stock Exchange in 2015-2022. The type of data used in this study is quantitative data with secondary data sources, namely from the website of each company. The data collected was tested with descriptive statistical tests, classical assumption tests, simple linear regression, and hypothesis testing using SPSS. The results of this study indicate that financial technology has a positive and significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. The coefficient of determination is 28.70% so that it has an effect of 28.70% on banking financial performance. So that if the value of financial technology increases, it will improve the financial performance of banking companies listed on the Indonesia Stock Exchange in 2015-2022. Vice versa.
Pengaruh Rasio Keuangan Terhadap Harga Saham Sihaloho, Lamhot Bayu Rizki; Lores, Linda
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18216

Abstract

Penelitian ini bertujuan untuk menganalisis dampak return on asset, return on equity, dan debt to equity ratio terhadap harga saham perusahaan-perusahaan di sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah kuantitatif, dengan populasi yang terdiri dari 32 perusahaan. Teknik sampling yang digunakan adalah purposive sampling, yang menghasilkan sampel sebanyak 14 perusahaan dengan periode pengamatan selama 5 tahun. Data yang digunakan dalam penelitian ini adalah 70 data observasi laporan keuangan. Hasil penelitian menunjukkan bahwa harga saham dipengaruhi secara positif dan signifikan oleh return on equity, sedangkan debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham. Selain itu, return on asset, return on equity, dan debt to equity ratio terbukti memiliki pengaruh positif dan signifikan terhadap harga saham.
Pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI 2021-2023 Hutapea, Rian Annes Gigs; Pratama, Ikbar; Lores, Linda
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14715

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, total cash flow, and company size on financial distress in property and real estate companies listed on the Indonesia Stock Exchange as the focus of the research presented in 2021-2023. The research method used in this study is quantitative, this study uses a purposive sampling method. The sample consisted of 81 companies in the property and real estate sector recorded in 2021-2023. The results of the study are that the liquidity variable affects the financial distress variable, the profitability variable does not have a significant effect on financial distress, total cash flow does not have a significant effect on financial distress, and company size does not have a significant effect on financial distress.
Penguatan Literasi Keuangan Digital dan Pemasaran Online pada Usaha Tenun Batak Melayu Lores, Linda; Setia Tarigan, Eka Dewi; Mas’ut, Mas’ut
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.747

Abstract

One of the crucial factors in the success of a business is the ability to manage finances through a digital platform. This community service aims to improve digital financial literacy as well as online marketing skills of Rehani business actors. Activities include training in the use of digital platforms for marketing and transactions, assistance in digital financial management, and education on online transaction security. The implementation of activities includes initial studies, training and discussions, technical assistance, and the evaluation process. The results of the implementation of the community service show an increase in understanding and ability in employees and business actors in using digital financial applications, and show an increase in understanding in online marketing. This increase in literacy is expected to strengthen competitiveness and business development in the future.
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Purba, Elsa Yuwanda; Lores, Linda; Habibie , Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.648

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap profitabilitas pada bank-bank yang terdaftar di BEI selama periode 2020-2023. Standar kebijakan baru yang berlaku efektif awal tahun 2020, pemberlakuan PSAK 71 yang menghitung CKPN dengan metode baru serta peningkatan rasio BOPO dan NPL yang mempengaruhi profitabilitas bank. Populasi perbankan sebanyak 47 perbankan, menggunakan purposive sampling dengan kriteria sehingga jumlah sampel sebanyak 30 bank periode 2020-2023. Sumber data yang digunakan adalah sumber data sekunder dengan pendekatan kuantitatif berupa teknik dokumentasi dengan pengumpulan laporan keuangan yang diakses melalui www.idx.co.id, www.ojk.go.id, atau website masing-masing bank. Data analisis dengan menggunakan SPSS 26 melalui pendekatakan analisis regresi linier berganda. Hasil empiris melalui analisis parsial menunjukkan bahwa CKPN, dan NPL masing-masing berpengaruh positif dan BOPO berpengaruh negatif terhadap profitabilitas bank. Selanjutnya, hasil uji f menunjukkan bahwa CKPN, BOPO, dan NPL ketiganya berpengaruh secara signifikan terhadap profitabilitas perbankan pada perbankan. The aim this research is to determine the effect of Allowance Impaiment Losses (CKPN), Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the profitability of banks listed on the BEI during the 2020-2023 period. New policy standars effective early 2020, the implementation of PSAK 71which calculates CKPN using a new method and an increase in BOPO and NPL ratios which effect bank profitability. The banking population is 47 banks, using purposive sampling with criteria so that the total sample is 30 banks during 2020-2023 period. The data source is a secondary data source with a quantitative approach in the from of documentation techniques by collecting financial reports. Which is accessed via www.idx.co.i, www.ojk.go.id, or the respective bank’s website. Data were analysed using SPSS 26 through a multiple linear regression analysis approach. Empirical results through partial analysis show that CKPN, and NPL each have a positive effect and BOPO has a negative effect on bank profitability. The results of the f-test show that CKPN, BOPO, and NPL all have a significant effect on banking profitability in banking.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak E-Commerce di Kota Medan Dewi, Togap Intan Sri; Sebayang, Minda Muliana; Lores, Linda
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47342

Abstract

The development of e-commerce in Indonesia grows rapidly, so it is expected to increase the potential tax that will be obtained by the country. However, tax compliance is a challenge, especially because Indonesia implements a self-assessment system to collect taxes, where taxpayers calculate, pay, and report their own taxes. As per attribution theory, e-commerce tax compliance can be caused by both internal and external factors. Therefore, a study was conducted with an associative approach, to analyze several factors that affect e-commerce taxpayer compliance. This study is a quantitative research, using primary data, namely by distributing questionnaires to as many as 90 respondents. Sampling was carried out using a purposive sampling approach from 735 e-commerce sellers in Medan City, which are the population in this study. The data was processed using Microsoft Excel and SPSS apps, and analyzed by multiple linear regression tests. The results of this study show that Tax Knowledge, Taxpayer Awareness, Tax Counseling, Tax Rates, and Tax Sanctions partially and simultaneously have an influence on E-commerce Taxpayer Compliance in Medan City.
Pengaruh Penggunaan Mobile Banking, Internet Banking Dan ATM Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Sahara, Israna; Sari, Warsani Purnama; Lores, Linda; Prayudi, Ahmad
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2641

Abstract

Kinerja keuangan perbankan mengalami peningkatan dan penurunan dalam pencapaian keuntungan, namun dalam situasi ini beberapa bank menutup kantor cabangnya, akibat meningkatnya penggunaan digital banking.  Penelitian ini bertujuan untuk mengetahui pengaruh mobile banking, internet banking dan transaksi ATM terhadap kinerja keuangan perbankan. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan data sekunder, dengan pendekatan kuantitatif.  Penelitian ini menggunakan metode purposive sampling untuk menentukan sampel penelitian, sehingga diperoleh sebelas bank dan terdapat empat puluh tiga sampel untuk penelitian. Data yang diperoleh dianalisis dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial transaksi mobile banking berpengaruh positif terhadap ROA. Sedangkan transaksi internet banking berpengaruh negatif terhadap ROA dan transaksi ATM berpengaruh negatif terhadap ROA. Hasil penelitian juga menunjukkan bahwa secara simultan transaksi mobile banking, transaksi internet banking dan transaksi ATM mempunyai pengaruh positif terhadap ROA.
Pengaruh Intellectual Capital Dan Literasi Keuangan Terhadap Financial Behavior Pada Usaha Mikro Kecil Dan Menengah Mendrofa, Florencia; Lores, Linda; Sebayang, Minda Muliana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1093

Abstract

Penelitian ini menganalisis pengaruh intellectual capital dan literasi keuangan terhadap financial behavior pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Medan Timur. Data primer diperoleh melalui penyebaran kuesioner kepada 85 responden yang dipilih dengan metode Slovin, dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, intellectual capital dan literasi keuangan berpengaruh positif serta signifikan terhadap financial behavior. Temuan ini menegaskan bahwa peningkatan kapasitas pengetahuan, keterampilan, dan inovasi pelaku usaha, disertai pemahaman yang baik mengenai pengelolaan keuangan, dapat mendorong perilaku keuangan yang lebih bijak dan berkelanjutan. Penelitian ini berkontribusi dengan memperkuat bukti empiris mengenai pentingnya integrasi modal intelektual dan literasi keuangan dalam meningkatkan ketahanan serta daya saing UMKM. Namun demikian, keterbatasan penelitian pada jumlah sampel dan wilayah penelitian membuka ruang bagi studi lanjutan dengan cakupan yang lebih luas untuk memperoleh generalisasi yang lebih kuat   Penelitian ini menganalisis pengaruh intellectual capital dan literasi keuangan terhadap financial behavior pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Medan Timur. Data primer diperoleh melalui penyebaran kuesioner kepada 85 responden yang dipilih dengan metode Slovin, dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, intellectual capital dan literasi keuangan berpengaruh positif serta signifikan terhadap financial behavior. Temuan ini menegaskan bahwa peningkatan kapasitas pengetahuan, keterampilan, dan inovasi pelaku usaha, disertai pemahaman yang baik mengenai pengelolaan keuangan, dapat mendorong perilaku keuangan yang lebih bijak dan berkelanjutan. Penelitian ini berkontribusi dengan memperkuat bukti empiris mengenai pentingnya integrasi modal intelektual dan literasi keuangan dalam meningkatkan ketahanan serta daya saing UMKM. Namun demikian, keterbatasan penelitian pada jumlah sampel dan wilayah penelitian membuka ruang bagi studi lanjutan dengan cakupan yang lebih luas untuk memperoleh generalisasi yang lebih kuat.  
Co-Authors Ahmad Prayudi Bizlanie, Tizka Chintya, Chintya Dewi, Togap Intan Sri Habibie , Muhammad Hasbiana Dalimunthe Hutapea, Rian Annes Gigs Laili, Isnainiah Lubis, Intan Nuraini Mas’ut, Mas’ut Mendrofa, Florencia Nainggolan, Lidia Pratama, Ikbar Pujianti, Putri Purba, Elsa Yuwanda Retnawati Siregar Sahara, Israna Sebayang, Minda Muliana Setia Tarigan, Eka Dewi Sihaloho, Lamhot Bayu Rizki Siregar, Retnawari Tambunan, Putri Desy Utami, Tasya Warsani Purnama Sari