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All Journal JURNAL PENDIDIKAN TAMBUSAI Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JRMB (JURNAL RISET MANAJEMEN & BISNIS) Blend Sains Jurnal Teknik Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal International Journal of Economics and Management
Lubis, Farida Khairani
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Keputusan Investasi Dan Pendanaan Eksternal Terhadap Profitabilitas Selama Pandemi Covid 19 Pada Perusahaan Tekstil Yang Terdaftar Di Bursa Efek Indonesia Harahap, Julienda Br; Andri, Shofwan; Lubis, Farida Khairani; Sari, Ike Rukmana; Wibiansya, M Selvin
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8194

Abstract

The COVID-19 outbreak has had a serious impact on almost all countries in the world, including Indonesia. The influence generated is not only in one field, but in almost all existing activities. One aspect that is of concern amid the outbreak of the Corona virus is investment. The existence of various restrictions in a country certainly has an impact on economic activity. The purpose of this study is to determine investment decisions on profitability during the covid 19 pandemic in textile companies listed on the Indonesia Stock Exchange, to determine the effect of external funding on profitability during the covid 19 pandemic in textile companies listed on the Indonesia Stock Exchange and to find out the influence of investment decisions and external funding on profitability during the covid 19 pandemic in textile companies on the Indonesia stock exchange. The company data sampled were 14 companies with a total sample of 42 from 2019 to 2021. The data used is secondary data. The sample used in this study was saturated sampling or census sampling, which is a sampling technique in which all members of the population are used as samples. This type of research used is quantitative research. The test performed is multiple linear regression analysis by first carrying out the classical assumption test which includes normality, multicollinearity, autocorrelation, and heteroscedasticity tests. This study used SPSS software version 25. The results of this study indicate that investment decisions have a positive and significant effect on profitability during the covid-19 pandemic for textile companies listed in companies listed on the Indonesia Stock Exchange, external funding has no positive and significant effect on profitability during the covid-19 pandemic for textile companies listed on the stock exchange. Infonesia Securities, investment decisions and external funding simultaneously affect profitability during the covid q9 pandemic which are listed on the Indonesia Stock Exchange
Analisis Financial Distress dengan Menggunakan Metode Altman Z-Score pada PT. Cahaya Bintang Medan Tbk Hafiza, Hafiza; Suprayitno, Eddi; Lubis, Farida Khairani
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 2 (2023): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i2.9388

Abstract

This research aims to determine and analiyze the Altman Z-Score mothod in assessing the level of bankruptcy PT. Cahaya Medan Tbk for The 2018- 2021 period and to provide evidence that the altman Z-score method is effectively used in assessing the level of company bankruptcy with a relatively reliable level of precision and accuracy at PT.Cahaya Bintang Medan Tbk for the 2018-2021 period. The type of research used is quantitative descriptive analysis, namely by collecting, clarifying, analyzing and interpreting data obtained from the company so that it can provide a picture of the actual situatuin the calculation technique used in this reseatch is the Altman Z-Score model formula. Based on the results of calculations using the modified Altman Z-Score method from the 2018-2021 period, it shows that PT. Cahaya Bintang Medan Tbk is in the safe zone or safe because the average Z-Score value is above 2,60 or Z2,60
The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx Liniarti, Sri; Nasution, Rizky Surya Andhayani; Humaira, Rafiqah; Putra, Yunanda Eka; Lubis, Farida Khairani; Gustarina, Elina Rahmawati
International Journal of Economics and Management Vol. 3 No. 01 (2025): International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i01.55

Abstract

This study aims to obtain empirical evidence on: (1) The Effect of Profitability Driven by ROE and NPM on Company Value (2) The Effect  of Corporate Social Responsibility on Company Value. The study population is 6 state-owned banking companies listed on the Indonesia Stock Exchange in 2021-2022. The sampling technique is a saturated sample. The sample of this study is 6 companies. Data analysis with multiple regression. The results of this study conclude that: (1) ROE has a significant positive effect on the value of the company with a significance level of 0.031< 0.05 and H1 is accepted. (2) NPM did not have a significant effect on the company's value with a significance level of 0.955< 0.05 and H2 was rejected. (3) CSR did not have a significant effect on the company's value with a significance level of 0.390 < 0.05 and H3 was rejected. In this study, it is recommended: (1) Researchers use a more international standard openness index measurement, such as the Global Reporting Initiative (GRI) (2) Expand the sample by using all companies listed on the IDX, (3) The next researcher to be able to extend the research period with a larger and more diverse sample number and use a more standardized corporate social responsibility disclosure index measurement internationallyanalyze the influence of corporate social responsibility (CSR)  financial performance on company value. The object of the study is all state-owned banking companies totaling 6 banks from 2018 to 2019. The independent variables are company performance (return on equity, Net Profit Margin), and Corporate Cocial Responsibility, while the dependent variable is the company's value (Tobin's Q). The data analysis used was multiple linear regression analysis. The results of this study show that ROE has a significant influence on company value, while NPM, and CSR do not have a significant influence on company value.
Pengaruh Utang dan Pinjaman yang diberikan terhadap Laba Bersih pada PT Pegadaian Pancur Batu Medan Hilmy, Muhammad Faiz; Lubis, Farida Khairani; Andri, Shofwan
Blend Sains Jurnal Teknik Vol. 3 No. 2 (2024): Edisi Oktober
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/blendsains.v3i2.770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh utang dan pinjaman yang di berikan terhadap aba bersih Pada PT. Pegadaian Pancur Batu Medan. Populasi dalam penelitian ini adalah data keuangan utang, pinjaman, dan aba bersih selama periode 4 tahun, yaitu dari tahun 2020 hingga 2023. Populasi di hitung berdasarkan data bulanan, dengan 2 bulan dalam setahun selama 4 tahun, sehingga total populasi yang dianalisis berjumlah 48 bulan (12 x 4=48). Sampelpenelitian sebanyak 48 bulan, karena jumlah subjek kurang dari 00, sehingga seluruh populasi digunakan sebagai sampel. Teknik pengumpulan data dilakukan dengan metode dokumentasi dan studi pustaka. Metode analisis penelitian ini menggunakan Regresi iner Berganda SPSS. Hasil penelitian ini menunjukkan bahwa utang berpengaruh positif dan tidak signifikan terhadap aba bersih PT. Pegadaian Pancur Batu Medan. Pinjaman berpengaruh positif dan signifikan terhadap aba bersih pada PT. Pegadaian Pancur Batu Medan. Utang dan pinjaman berpengaruh positif terhadap aba bersih PT. Pegadaian Pancur Batu Medan.
Pemanfaatan Aplikasi Akuntansi Berbasis Android Siapik untuk Menunjang Pelaporan Keuangan UMKM Binaan Apindo Sumatera Utara Suswita, Suswita; K, Heny Triastuti; Lubis, Farida Khairani
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meneliti penggunaan aplikasi SIAPIK dalam penyusunan laporan keuangan di UMKM (Usaha Mikro, Kecil, dan Menengah), berdasarkan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana aplikasi ini membantu UMKM dalam menghasilkan laporan keuangan yang tepat dan akurat. Metode yang digunakan dalam penelitian ini bersifat kualitatif dan deskriptif. Data diperoleh melalui tiga teknik utama: wawancara dengan pengelola, observasi langsung terhadap proses yang terjadi, dan analisis dokumen-dokumen keuangan. Hasil yang diperoleh menunjukkan bahwa penerapan aplikasi SIAPIK sangat bermanfaat bagi UMKM. Dengan menggunakan aplikasi ini, mereka dapat menyusun laporan keuangan dengan lebih mudah dan akurat, termasuk laporan neraca, laporan laba rugi, dan laporan arus kas. Selain itu, UMKM juga berhasil melakukan pembukuan sederhana sesuai dengan standar akuntansi yang berlaku. Secara keseluruhan, penelitian ini menunjukkan bahwa aplikasi SIAPIK signifikan dalam membantu UMKM dalam pengelolaan dan penyusunan laporan keuangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI INVESTASI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Aulia, Citra; elviani, sri; lubis, farida khairani; Simbolon, Ramadona
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6467

Abstract

This study was conducted to analyze the factors that affect investment efficiency with company size as an intervening variable in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The factors tested in this study include debt maturity, accounting conservatism, good corporate governance (GCG), and information asymmetry. Investment efficiency is important to determine a company's financial performance and ability to allocate capital optimally. This study uses a quantitative method with the Partial Least Square (PLS) approach to test the relationship between variables. Data were obtained from the company's annual financial report and processed using a statistical model to measure the direct and indirect influence of independent variables on investment efficiency through company size as a mediator. The results show that this study, (1) Investment efficiency is not affected by debt maturity, accounting conservatism, good corporate governance, and information asymmetry. (2) accounting conservatism and good corporate governance have a significant impact on company size, but debt maturity and information asymmetry do not affect company size (3) debt maturity, accounting conservatism, good corporate governance, and information asymmetry indirectly through company size function as intervening variables, do not have a significant effect on investment efficiency in Food and beverage companies listed on the Indonesia Stock Exchange.
DAMPAK GREEN BANKING DISCLOSURE DAN CORPORATE RISK DISCLOSURE TERHADAP NILAI PERUSAHAAN: BUKTI EMPIRIS DARI BANK UMUM SYARIAH Claduri, Riskadani Dea; Rahayu, Sri; Lubis, Farida Khairani
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.6234

Abstract

This study aims to examine the impact of Green Banking Disclosure and Corporate Risk Disclosure on firm value in Islamic Commercial Banks in Indonesia. Using a quantitative approach, this research relies on secondary data from the annual and sustainability reports of 12 Islamic banks over the 2021–2023 period. The sample was selected using purposive sampling, and data analysis was conducted through multiple linear regression using SPSS software. The results show that Green Banking Disclosure has a positive effect on Return on Equity (ROE), indicating that the more transparent a bank is in disclosing its environmentally friendly policies, the better its financial performance. In contrast, Corporate Risk Disclosure negatively affects Return of Equity (ROE), suggesting that greater risk disclosure may lead investors to be more cautious in assessing the company. Overall, both variables significantly influence firm value. This study provides insights for Islamic banks to enhance transparency in disclosing environmental and corporate risk-related information, as it can impact investor perceptions and market valuation.  
The Influence of Accounting Knowledge and Professional Ethics on Accounting Students' Perception at the University of Islamic North Sumatra and the Muslim Nusantara Al-Washliyah University Regarding Creative Accounting Practices Wahidah, Nur; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.758

Abstract

Creative accounting is a financial reporting method in which managers participate for personal gain. Accounting knowledge and ethics can influence accounting students' views on creative accounting cases. Accounting students are prospective accountants who have an important role in reducing creative accounting practices, so it is very important to know the opinions of accounting students about creative accounting practices. The purpose of this study was to examine the effect of accounting knowledge and professional ethics on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices. This study uses a quantitative method, the type of data used is primary data with data collection carried out through a questionnaire using a Likert scale distributed to 73 accounting student respondents at UISU and UMN Al-Washliyah. Based on the results of the SPSS 22 test, the results of the study showed that accounting knowledge did not affect the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, knowledge of professional ethics had a positive effect on the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices, accounting knowledge and professional ethics simultaneously influenced the perceptions of accounting students at the Islamic University of North Sumatra and the Muslim University of Al-Washliyah regarding creative accounting practices.
The Factors Affecting the Interest in Taking Mekaar Loans (Empirical Study on SMEs in Dagang Kerawan Village) Windani, Amanda Syafira; Simbolon, Ramadona; Lubis, Farida Khairani
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.774

Abstract

This study aims to analyze the factors that influence the community's interest in taking out Mekaar loans for SMEs in Dagang Kerawan Village. Three factors examined in this study are financial literacy, credit requirements, and credit access. The study employs multiple linear regression analysis to test the impact of these three variables on the community’s interest. The results show that financial literacy (X1) has a significant impact on the public’s interest in accessing Mekaar financing. The higher the community's understanding of financial concepts such as interest, installments, and business management, the greater their interest. The ease, speed, and lack of bureaucracy in credit requirements (X2) also significantly influence, encouraging the public to access financing by fostering a sense of trust. Additionally, credit access (X3), which includes convenient locations, information, and direct approach by Mekaar officers, is a dominant factor in increasing community interest. Overall, these three independent variables were found to have a significant impact on the public's interest in choosing Mekaar financing, with each variable’s significance value being less than 0.05. This study recommends strengthening financial literacy, simplifying credit procedures, and improving accessibility to credit services as strategic steps to enhance community participation in the Mekaar program.
Pengaruh Earning dan Cash Flow Operation terhadap Arus Kas Masa Depan dengan Piutang sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Chairunisah, Liza; Rangkuti, Lusi Elviani; Lubis, Farida Khairani
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (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.v5i4.19584

Abstract

The objectives of this study are to examine the effects of earnings and cash flow from operations on future cash flows, considering accounts receivable as a moderating variable in these relationships, both partially and simultaneously. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. This research employs a quantitative methodology utilizing secondary data. The sampling method used was purposive sampling, resulting in 33 companies from a total population of 48 companies. The data analysis utilized included hypothesis testing, multiple linear regression, classical assumption testing, and descriptive statistical analysis, using EViews software version 12. The study's results demonstrate that the revenue variable exerts a positive and considerable influence on future cash flow. The operating cash flow variable exerts a positive and considerable influence on future cash flow. Consequently, operating profit and cash flow exert a positive and substantial influence on future cash flow. The financing variable does not exert a positive and significant moderating influence on the link between operating profit and future cash flow.
Co-Authors Andri, Shofwan Aulia, Citra Chairunisah, Liza Claduri, Riskadani Dea Eddi Suprayitno Elviani, Sri Gustarina, Elina Rahmawati Hafiza, Hafiza Harahap, Julienda Br Hilmy, Muhammad Faiz Humaira, Rafiqah K, Heny Triastuti Nasution, Putri Salbiah Nur wahidah Putra, Yunanda Eka Rangkuti, Lusi Elviani Rizky Surya Andhayani Nasution Sari, Ike Rukmana Simanjuntak, Nita Azhari Sri Liniarti SRI RAHAYU Suswita, Suswita Wibiansya, M Selvin Windani, Amanda Syafira Wulandari, Keisya Fitri