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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mantik NEAR: Jurnal Pengabdian kepada Masyarakat
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.
Co-Authors Ellyn, Ellyn Etty Harya Ningsi Lambok Manurung Namira Ufrida Rahmi Selvi Aristantya Silvia, Rina