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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mantik International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Enrichment : Journal of Management NEAR: Jurnal Pengabdian kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
LUBIS, IRNA TRIANNUR
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Penataan Administrasi Keuangan untuk Menciptakan Badan Usaha yang Tertib dalam Pelaporan Keuangan Pada CV. Biru Utama Ningsi, Etty Harya; Manurung, Lambok; Lubis, Irna Triannur
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v3i2.1109

Abstract

Keterbatasan pemahaman mengenai penyusunan laporan keuangan menjadi hal yang sering dialami pada Badan Usaha yang baru saja didirikan. Dilakukannya kegiatan PKM ini bertujuan mendukung usaha, yaitu CV. Biru Utama di Jalan Tengku Raja Muda No. 13 Lubuk Pakam, Deli Serdang, Sumatera Utara untuk menambah pemahaman mengenai pentingnya penggunaan pembukuan dalam usaha melalui pendampingan terkait pencatatan transaksi keuangan dan penyusunan laporan keuangan. Dari pendampingan tersebut, diharapkan dapat membantu usaha untuk bersaing secara global. Metode yang dilakukan dalam pengabdian ini adalah: 1) Sosialisasi dan Koordinasi. 2) Pendataan. 3) Pelaksanaan pendampingan. 4) Pelaksanaan pelatihan. Hasil dari pengabdian yang dilaksanakan menunjukkan bahwa pengabdian yang telah dilakukan, menambah keterampilan mereka dalam mengembangkan usaha bagi CV. Biru Utama
Strategy to increase company value through the implementation of green accounting, CSR and ESG for listing companies on the IDX Aristantya, Selvi; Lubis, Irna Triannur
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5338

Abstract

Currently, the number of corporations in Indonesia that care about and enter the green industry category and implement green accounting is already large. However, if the phenomenon is seen from the realization of CSR in Indonesia, it can be said that what companies have done, especially in implementing CSR programs and making reports, cannot be said to be a company that has implemented green accounting. The existence of a capitalist market system has made the behavior of market players arbitrary and even excessive in the exploitation of natural resources and the environment. The failure of the market system to discipline and regulate market players' behavior has resulted in the behavior of market players becoming excessive/greedy towards society and the environment just to reap huge profits and increase the level of economic growth even higher. This bad behavior causes ecological crises such as environmental damage, environmental pollution and uncontrolled pollution, global warming, climate change, the environmental greenhouse effect and so on to become increasingly severe and widespread. The aim of the research is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method isquantitative research. The design of this research uses a cross sectionaldesign method with a sampling technique using purposive sampling. The results of this research showed that Green Accounting, Corporate Social Responsibility (CSR)and Environmental, Social, and Governance (ESG) influences company value
Sustainable development: through the implementation of green accounting and material flow cost accounting Lubis, Irna Triannur; Aristantya, Selvi
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5341

Abstract

The background of this research is based on the importance of public awareness of environmental preservation. Currently, companies are required to carry out environmentally friendly business. Application of Green Accounting and Material Flow Cost Accounting to Sustainable Development, which includes four main aspects: economic, environmental, social and technological. Great attention to the imbalance between these aspects is the main focus of various parties. Currently, people will tend to use products from companies that implement green industry. Problems: An increase in the earth's average temperature can cause climate changes that are difficult to predict and extreme. The aim of the research is to analyze the effect of implementing green accounting, environmental performance and material flow cost accounting on the sustainable development of manufacturing companies on the Indonesian Stock Exchange. The population used in this research are companies listed on the Indonesia Stock Exchange 2021-2023. The sampling technique in this research used purposive sampling, so that a sample of 33 companies was obtained. The data used in this research is secondary data originating from the company's annual report. The analytical method used is multiple linear regression. It is hoped that the research results will be availableThe Effect of Implementing Green Accounting, Environmental Performance andMaterial Flow Cost Accounting for Sustainable Development of Manufacturing Companies on the Indonesian Stock Exchange
Pengaruh Profitabilitas, Cash Holding, Bonus Plan, Reputasi Auditor, dan Struktur Kepemilikan terhadap Perataan Laba pada Perusahaan yang Bergerak di Bidang Properti dan Real Estate Tahun 2019-2022 Ellyn, Ellyn; Silvia, Rina; Rahmi, Namira Ufrida; Lubis, Irna Triannur
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.980

Abstract

The purpose of this study is to determine how ownership structure, cash holdings, compensation plans, profitability, and auditor reputation affect profits smoothing in real estate and property companies between 2019 and 2022. In order to provide consistent earnings from 2019 to 2022, this study used property and real estate companies listed on the Indonesia Stock Exchange. In this study, a population of 81 companies and a sample of 15 enterprises were included. To gather the sample, targeted selection was employed. The hypothesis is tested using logistic regression analytic techniques, based on the study findings that ownership structure affects the profit smoothing of real estate enterprises. However, cash holding, bonus plans, and other factors have no bearing on the earnings smoothing of real estate and property enterprises.
The effect of human resource competence and accounting information system implementation on financial performance at PT. Perkebunan Nusantara IV Regional I: Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Di PT. Perkebunan Nusantara IV Regional I Pratiwi, Deswita; Lubis, Irna Triannur; Siregar, Fhikry Ahmad Halomoan
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2325

Abstract

The purpose of this study is to investigate and analyze the impact of human resource development and accounting information system on the financial performance of region I of PT. Nusantara Plantation IV.The research method used in this article is multiple regression analysis. The independent variables in this study are human resources competence and the use of accounting information systems, while the dependent variable is financial performance. The research population in this study consists of all employees in personal personnel. Perkebunan Nusantara IV Regional I, where purposive sampling method was used and 70 respondents were selected. The data type used is primary data. The results of this study prove that Human Resource Competence does not have a significant effect on financial performance because the t-count value is 0.713, with a t-table value of 1.99. Note that the t-count value (0.713) < t-table (1.99) with a probability or sig. of the human resource competency variable is 0.478 > 0.05. The accounting information system has a significant effect on financial performance because the t_count value is 9,963, with a t-table value of 1.99, note that the t-count value (9,963) > t-table (1.99) with a probability or sig. of the accounting information system variable is 0.00 < 0.05. Human Resource Competence and the Implementation of Accounting Information Systems simultaneously have a significant effect on financial performance.
Green Marketing Mix Based on Digitisation: A Strategy for Revitalising Micro, Small, and Medium Enterprises (MSMEs) in Medan City After the 2024 Elections Aan, Aan Nurhadi; Siregar, Fhikry Ahmad Halomoan; Yanti, Tri Auri; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9281

Abstract

This study aims to analyse the impact of the digitalisation-based Green Marketing Mix on the revitalisation strategy of Micro, Small, and Medium Enterprises (MSMEs) in Medan City after the 2024 elections. The research approach uses a quantitative method with a survey of 120 MSME actors, as well as qualitative depth through semi-structured interviews to obtain in-depth perspectives on the implementation of green digital strategies. The results show that the components of the Green Marketing Mix, including environmentally friendly products, pricing, digital promotion, and digital-based distribution, have a significant effect on MSME revitalisation, particularly in terms of increasing competitiveness, operational efficiency, and consumer engagement. Qualitative analysis reveals that marketing digitalisation enables MSMEs to penetrate broader markets, reduce costs, and strengthen their sustainable business image. These findings emphasise the importance of integrating green strategies and digitalisation as a solution for revitalising MSMEs after major political events, and provide practical implications for the development of government policies and business actors to improve local economic sustainability.
The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City Sairun, Aryani; Aristantya, Selvi; Amril, Amril; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9282

Abstract

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.
MSME Financial Performance: The Role of Green Accounting, Green Intellectual Capital, and Fintech in the Sustainability of MSMEs Aristantya, Selvi; Sairun, Aryani; Simanjuntak, Mutiara S.; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9285

Abstract

This study examines and tests personality-mediated management behaviour in MSMEs in Semarang City in relation to financial attitudes and financial experience. Version 25 of SPSS was used to process the data. In Semarang City, 88 MSME business actors made up the sample. The study findings indicate that there is a substantial relationship between personality and financial views as well as experience. There is a considerable impact of financial attitudes on management conduct. Regarding how management conduct is impacted by financial experience, personality has a major impact on how managers behave. Not only does financial experience have a substantial impact on management behaviour mediated by personality, but financial views also have a big influence. Thus, each of the seven current hypotheses has a noteworthy and beneficial impact.
Green Entrepreneurship: The Role of Sandwich Generation Intentions through Entrepreneurial Orientation and SDGs Literacy Yanti, Tri Auri; Nurhadi, Aan; Rahman, Fauziyah; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9286

Abstract

This study aims to analyse the role of the sandwich generation's intentions in shaping green entrepreneurship through entrepreneurial orientation and Sustainable Development Goals (SDGs) literacy in Deli Serdang Regency. The research approach used a quantitative method with a survey of the sandwich generation running micro and small businesses, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that entrepreneurial orientation and SDGs literacy had a significant influence on the formation of green entrepreneurship, while entrepreneurial intention acted as a mediator in strengthening this relationship. These findings emphasise the importance of developing entrepreneurial orientation and understanding of SDGs as strategies to encourage environmentally friendly business practices among the sandwich generation. This study provides practical implications for the government, educational institutions, and business actors in designing training and education programmes that support sustainable entrepreneurship.
Integration Green Accounting and Firm Value on Financial Performance Etty Harya Ningsi; Manurung, Lambok; Lubis, Irna Triannur; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.869

Abstract

Effective green accounting practices can improve a company's image in the eyes of consumers and investors, which in turn can influence company value. Additionally, positive perceptions of firm value can result in lower costs of capital and better access to financial resources, which can ultimately strengthen financial performance. This research aims to determine the effect of the integration of green accounting and firm value on financial performance. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this research was 35 manufacturing companies listed on the Indonesia Stock Exchange consecutively in 2021-2023. The sampling technique in this research used purposive sampling. The data analysis technique used is path analysis using the eviews 10 program. The research results show that green accounting has no effect on financial performance, firm value has a positive effect on financial performance, and green accounting and firm value have a positive effect on financial performance. Therefore, by integrating green accounting and corporate value in financial performance analysis, companies can gain a more holistic understanding of their environmental impact, investor perceptions, and overall financial health. This can help them identify opportunities to increase efficiency, minimize environmental risks and create long-term, sustainable value for all stakeholders.
Co-Authors Aan, Aan Nurhadi Amril Amril Ellyn, Ellyn Etty Harya Ningsi Gunawan, Ellen Lambok Manurung Mutiara S. Simanjuntak Namira Ufrida Rahmi Nurhadi, Aan Pratiwi, Deswita Rahman, Fauziyah Sairun, Aryani Selvi Aristantya Silvia, Rina Siregar, Fhikry Ahmad Halomoan Slamet Widodo Yanti, Tri Auri