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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management Accounting and Business Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Economics, Business and Management Science 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 Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Riwayat: Educational Journal of History and Humanities Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Akuntansi Nommensen Jurnal Cendekia Ilmiah
Linda Lores
Universitas Medan Area
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry 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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Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba: Studi pada Perusahaan Manufaktur Sub Sektor Keramik, Kaca dan Porselindi Bursa Efek Indonesia Tambunan, Putri Desy; Lores, Linda; Dalimunthe, Hasbiana
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.886

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG), Ukuran Perusahaan dan Leverage terhadap Manajemen Laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan deskriptif kuantitatif. Populasi pada penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 yaitu sebanyak 7 (tujuh) perusahaan. Data yang digunakan adalah data sekunder. Alat analisa menggunakan regersi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa GCG, Proporsi Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan berpengaruh terhadap Manajemen Laba.
PENGARUH NET PROFIT MARGIN, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA PADA SUB SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Pujianti, Putri; Nasution , Shabrina Tri Asti; Lores, Linda
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.463

Abstract

The study was conducted to find out the impact of Net Profit Margin, Total Asset Turnover and Debt To Equity Ratio on profit growth in technology sub-sector companies listed on Indonesian Stock Exchange 2021-2023. The kind of quantitative research with The causal associative approach. Total population of 47 technology sector companies with purposive techniques sampling of 13 companies over a three-year period with 39 data sets. Technically processing using double linear regression analysis. Research shows that by Partial net profit margins have an impact on earnings growth, total asset turnover has a significant effect on earnings gains and debt to equity ratio does not affect or are insignificant in earnings growth. At the same time, net profit margin, total asset turnover and debt to equity ratio have a significant positive impact on earnings growth.
Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Penjualan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Nainggolan, Lidia; Lores, Linda
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): 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.v4i4.12601

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh biaya produksi, terhadap penjualan, pengaruh biaya pemasaran terhadap penjualan, dan pengaruh biaya produksi dan biaya pemasaran terhadap penjualan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan assosiatif. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Sampel dalam penelitian ini menggunakan purposive rumus berjumlah 14 perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Teknik pengumpulan data dalam penelitian ini menggunakan data skunder. Teknik analisis data dalam penelitian ini menggunakan Regresi Linear Berganda.  Pengelolaan data dalam penelitian ini menggunakan program Software SPSS 25. Hasil penelitian ini membuktikan bahwa biaya produksi berpengaruh negatif terhadap penjualan, biaya pemasaran berpengaruh signifikan terhadap penjualan , dan biaya produksi dan biaya pemasaran berpengaruh signifikan terhadap penjualan. Kata Kunci : Biaya Pemasaran Biaya Penjualan dan Biaya Produksi.
Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Penjualan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Nainggolan, Lidia; Lores, Linda
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): 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.v4i4.12715

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh biaya produksi, terhadap penjualan, pengaruh biaya pemasaran terhadap penjualan, dan pengaruh biaya produksi dan biaya pemasaran terhadap penjualan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh perusahaan subsektor makanan dan minuman yang terdaftar di BEI. Sampel dalam penelitian ini menggunakan rumus purposive berjumlah 14 perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Teknik pengumpulan data dalam penelitian ini menggunakan data skunder. Teknik analisis data dalam penelitian ini menggunakan Regresi Linear Berganda. Pengelolaan data dalam penelitian ini menggunakan program Software SPSS 25. Hasil penelitian ini membuktikan bahwa biaya produksi berpengaruh negatif terhadap penjualan, biaya pemasaran berpengaruh signifikan terhadap penjualan, dan biaya produksi dan biaya pemasaran berpengaruh signifikan terhadap penjualan. Kata Kunci : Biaya Pemasaran Biaya Penjualan dan Biaya Produksi.
The Influence Of Entrepreneurship Spirit And Entrepreneurship Value On Business Success In Tembung Bersatu Percut Sei Tuan Dahrul Siregar; Retnawati Siregar; Fitriani Tobing; Linda Lores
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7660

Abstract

The purpose of this study was to determine and analyze the influence of entrepreneurial spirit and entrepreneurial values ??on business success in UKM Tembung Bersatu, Percut Sei Tuan District. The research method used is exploratory research, where variables are measured using a Likert scale. Methods of data collection is done by interview (interview), with a list of statements (Questioner) and study documentation. The population in this study were all Tembung Bersatu UKM. totaling 40 SMEs. Sampling using saturated sampling method or better known as a census. In this study, the population was relatively small, namely 40 people. Processing data using SPSS software version 23, with descriptive analysis and hypothesis testing multiple regression analysis. The results showed that partially or simultaneously the variables of entrepreneurial spirit and entrepreneurial value had a positive and significant effect on business success in Tembung Bersatu SMEs, Percut Sei Tuan sub-district
Peningkatan Kapasitas melalui Pelatihan Pembukuan Sederhana pada Depot Air Water di Binjai Lores, Linda; Syahrial, Hery; Parulian, Tohap
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1567

Abstract

Simple bookkeeping training is an effort to improve the managerial capacity of Micro, Small, and Medium Enterprises (MSMEs), particularly in financial management. This community service activity was conducted at the Juli Water Depot in Binjai, which has not yet implemented a structured bookkeeping system. This lack of record-keeping makes it difficult for business owners to accurately assess their financial position, cash flow, and calculate profit and loss. The two-day training consisted of several stages: initial observation, material delivery, recording demonstrations, hands-on practice, mentoring, and evaluation. The materials provided covered the use of a Daily Cash Book, Operational Cost Recapitulation, and the preparation of a simple Profit and Loss Report. The training results demonstrated an increase in participants' knowledge and skills in recording daily transactions, identifying operational costs, and preparing simple financial reports. Participants also demonstrated a commitment to consistently implementing bookkeeping after the training. This training demonstrates that simple bookkeeping training is effective in helping MSMEs improve financial management, support more informed decision-making, and strengthen business sustainability.
Pemberdayaan UMKM Kerupuk Kemplang Palembang melalui Digital Entrepreneurship Tarigan, Eka Dewi Setia; Lores, Linda; Masut, Masut
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1564

Abstract

This community service activity aims to increase the capacity and competitiveness of the Pak Hamdani Kemplang Crackers MSME in Deli Serdang Regency through the application of digital entrepreneurship concepts. The main challenge faced by business owners is limited knowledge and skills in utilizing digital media for product marketing. The activity was implemented through a participatory approach, including training, mentoring, and hands-on practice. Over the two days of the activity, participants received training on creating digital business accounts, social media management, promotional content strategies, and simple product photography techniques. The results of the activity showed an 80% increase in participant understanding based on pre- and post-test results. Partners were also able to create digital business accounts and upload promotional content independently. This program is expected to increase sales and expand the market reach of local Palembang products, as well as serve as a model for digital-based empowerment for other MSMEs in the surrounding area.
Pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI 2021-2023 Rian Annes Gigs Hutapea; Ikbar Pratama; Linda Lores
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.
Penerapan SAK EMKM pada Laporan Keuangan Usaha Produksi Tempe Bu Susi Diaras Kabu Kecamatan Beringin Devita Aulia Sari Saragih; Linda Lores
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12590

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan SAK EMKM dalam penyusunan laporan keuangan pada UMKM Produksi Tempe Bu Susi serta menyusun laporan keuangan yang sesuai dengan standar tersebut. Penelitian dilakukan pada UMKM yang berlokasi di Desa Aras Kabu, Kecamatan Beringin, Kabupaten Deli Serdang, Sumatera Utara. Dengan periode penelitian bulanJanuari2026. Metode yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa UMKM Produksi Tempe Bu Susi belum menerapkan pencatatan dan penyusunan laporan keuangan sesuai SAK EMKM, karena keterbatasan pengetahuan akuntansi, tidak adanya tenaga khusus, serta tidak dipisahkannya keuangan usaha dan pribadi. Melalui penelitian ini, laporan keuangan berhasil disusun berdasarkan SAK EMKM yang meliputi laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan. Berdasarkan hasil penyusunan tersebut, diketahui bahwa total pendapatan usaha selama Januari 2026 sebesar Rp. 151.900.000 dengan total pengeluaran Rp. 59.200.000 sehingga diperoleh laba bersih sebesar Rp. 92.700.000. Dengan adanya penyusunan laporan keuangan ini, diharapkan pelaku usaha dapat memahami kondisi keuangan usahanya secara lebih akurat dan menjadikannya sebagai dasar dalam pengambilan keputusan usaha, mampu meningkatkan kualitas informasi keuangan, serta menjadi dasar dalam memperoleh akses pendanaan dari lembaga keuangan. Penerapan SAK EMKM memberikan manfaat bagi pelaku UMKM dalam meningkatkan akuntabilitas, transparansi, dan keberlanjutan usaha di tengah persaingan yang semakin berkembang.
Peningkatan Literasi Keuangan Siswa melalui Edukasi Pengelolaan Keuangan Pribadi di Sekolah Menengah Atas Linda Lores; Eka Dewi Setia Tarigan; Tohap Parulian Sihombing
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.2154

Abstract

Financial literacy is an individual's ability to understand and manage finances effectively to support sound financial decision-making. Low levels of financial literacy among adolescents can influence consumer behavior and lead to an inability to manage pocket money wisely. This Community Service (PKM) activity aims to improve the financial literacy of high school students through personal financial management education. The implementation method used was interactive seminars, discussions, budgeting simulations, and evaluation using pre- and post-tests. The results of the activity showed an increase in students' understanding of personal financial management, the importance of saving, and the ability to distinguish between needs and wants. This program is expected to foster healthy financial habits from an early age in high school students.
Co-Authors Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Ali Usman Bizlanie, Tizka Chintya, Chintya Dahrul Siregar Desy Astrid Anindya Devita Aulia Sari Saragih Dewi, Togap Intan Sri Eka Dewi Setia Tarigan Endang Vristia Wati Fitriani Tobing Florencia Mendrofa Habibie , Muhammad Halomoan Situmorang Hasbiana Dalimunthe Hery Syahrial Hotbin Hasugian Indi Fadliah Isnaniah LKS Kristina Loryanna Marpaung Laili, Isnainiah Lubis, Intan Nuraini Masut, Masut Mas’ut, Mas’ut Minda Muliana SEBAYANG Nainggolan, Lidia Pratama, Ikbar Pujianti, Putri Purba, Elsa Yuwanda Putri Seila Perangin-angin Rahma Darni Daulay Retnawati Siregar Rian Annes Gigs Hutapea Sahara, Israna Saribulan Tambunan Sebayang, Minda Muliana Sihaloho, Lamhot Bayu Rizki Siregar, Retnawari Tambunan, Putri Desy Tohap Parulian Utami, Tasya Warsani P Sari Warsani Purnama Sari Zainal Abidin