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Rangkuti, Lusi Elviani
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Pengaruh Green Accounting Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Nainggolan, Fitri Rahmadani; Rangkuti, Lusi Elviani; Mas’ut, Mas’ut
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

This study seeks to assess the impact of green accounting and carbon emission disclosure on company value, as well as to evaluate whether corporate social responsibility moderates this influence within Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange. This study's population comprised 36 Food and Beverage Sub-Sector Manufacturing firms registered on the Indonesia Stock Exchange. The sample was chosen using purposive selection, namely comprising 22 Food and Beverage Sub-Sector Manufacturing firms registered on the Indonesia Stock Exchange. This study employs multiple linear regression analysis utilizing SPSS 23 software. The study's findings demonstrate that green accounting exerts a negative and negligible impact on corporate value. The disclosure of carbon emissions exerts a negative and negligible impact on corporate value. The variables of green accounting and carbon emission disclosure concurrently exert a favorable and considerable influence on corporate value. The corporate social responsibility variable does not influence the relationship between green accounting and firm value. The corporate social responsibility variable does not influence the relationship between carbon emission disclosure and firm valuation. Corporate social responsibility variables do not concurrently impact the relationship between green accounting and carbon emission disclosure and firm value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Pengaruh Sistem Informasi Akuntansi Pembayaran terhadap Penerapan E-Payment pada Hotel Anara Sky Kualanamu Rahmadhani, Jenery; Rangkuti, Lusi Elviani; Ningsih, Heny Triastuti Kurnia
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1703

Abstract

Perkembangan pesat sistem pembayaran digital mendorong industri perhotelan mengadopsi layanan E-Payment yang terintegrasi dengan sistem informasi akuntansi. Penelitian ini bertujuan menganalisis pengaruh Sistem Informasi Akuntansi Pembayaran terhadap penerapan E-Payment pada Hotel Anara Sky Kualanamu. Penelitian menggunakan metode kuantitatif eksplanatif dengan pendekatan asosiatif. Populasi penelitian berjumlah 50 karyawan yang terlibat dalam proses pembayaran dan akuntansi, serta seluruhnya dijadikan sampel melalui teknik sampling jenuh. Data dikumpulkan menggunakan kuesioner skala Likert, wawancara, dan dokumentasi. Teknik analisis data meliputi uji validitas, reliabilitas, uji asumsi klasik, regresi linear sederhana, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Pembayaran berpengaruh positif dan signifikan terhadap penerapan E-Payment, dengan koefisien regresi sebesar 0,962 dan nilai signifikansi di bawah 0,05. Nilai koefisien determinasi (R²) sebesar 0,747 menunjukkan bahwa 74,7% variasi penerapan E-Payment dijelaskan oleh variabel independen. Kesimpulannya, peningkatan integrasi sistem, keandalan, dan efisiensi operasional dalam sistem informasi akuntansi mampu memperkuat adopsi E-Payment pada operasional hotel.
Pengaruh Inklusi Keuangan dan Financial Technology terhadap Kinerja Keuangan UMKM Kuliner Halal di Kota Medan dengan Literasi Keuangan Syariah sebagai Variabel Intervening Amalia, Cindy; Rangkuti, Lusi Elviani; Barus, Muhammad Joni
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1745

Abstract

Penelitian ini mengkaji pengaruh inklusi keuangan dan financial technology terhadap kinerja keuangan UMKM kuliner halal di Kota Medan, Indonesia, dengan literasi keuangan syariah sebagai variabel intervening. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory survey, dan data dikumpulkan dari 91 UMKM kuliner halal yang berada di tujuh kecamatan Kota Medan melalui kuesioner terstruktur yang disebarkan secara langsung dan melalui Google Form. Pengukuran konstruk dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS‑SEM), meliputi evaluasi model pengukuran (validitas konvergen, validitas diskriminan, dan reliabilitas) serta model struktural (koefisien jalur, R‑square, dan efek parsial). Hasil menunjukkan bahwa inklusi keuangan berpengaruh positif dan signifikan terhadap literasi keuangan syariah, tetapi inklusi keuangan maupun financial technology tidak berpengaruh signifikan secara langsung terhadap kinerja keuangan, dan literasi keuangan syariah juga tidak berperan sebagai variabel intervening yang signifikan. Dalam kesimpulan, meskipun akses terhadap layanan keuangan formal dan penggunaan FinTech cukup luas, dampaknya terhadap kinerja keuangan masih terbatas apabila tidak didukung oleh penguatan manajemen keuangan dan implementasi yang lebih konkret terhadap prinsip keuangan syariah.
Implementasi Teknologi Pembukuan Digital Untuk Meningkatkan Efisiensi dan Akurasi Keuangan UMKM Ningsih, Heny Triastuti Kurnia; Rangkuti, Lusi Elviani; Ilmiha, Jalilah; Harahap, Zufrizal; Hasibuan, Dzakiyah Noor
Journal of Social Responsibility Projects by Higher Education Forum Vol 6 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v6i2.8456

Abstract

This community service program aims to improve the efficiency and accuracy of financial records in MSMEs through the implementation of digital bookkeeping technology in Ladang Bambu Village, Medan Tuntungan District. The method included initial surveys, digital application training, intensive mentoring, and pre-test and post-test evaluations. The results indicated significant improvements, with 90% of participants able to digitally record transactions, 75% preparing simple financial statements, and 80% expressing confidence in continuing digital applications after the program. This program effectively addressed digital financial literacy gaps, improved reporting accuracy, and encouraged the use of technology in small business management. The main limitations were the short mentoring duration and the limited participant infrastructure
Co-Authors Amalia, Cindy Apriandi, Azhar Barus, Muhammad Joni Br. Harahap, Julienda Chairunisah, Liza Febrian, Danu Bintang GP, Sherly Tania Harahap, Zufrizal Hasibuan, Anisah Zuhra Hasibuan, Dzakiyah Noor Hidayatullah, Wahyu Ilmiha, Jalilah Izzati, Nadhila Joni Barus, Muhammad Julkarnain, Julkarnain Kurnianingsih, Henny Triastuti Lesmana, Yovie Apryadi Lubis, Farida Khairani Mas’ut, Mas’ut Naeruz, Mila Nainggolan, Fitri Rahmadani Ningsih, Heny Triastuti Kurnia Ningsih, Heny Triastuti Kurnia Ningsih, Suci Cahya Widya Pane, Sri Gustina Rahmadhani, Jenery Rahmi, Desfika Sabilah, Tri Sal Sasmita, Riva Nazwa Suboh, Amerruddin Shah Wibowo, M. Prasetyo Yusrita