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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Informasi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Bisman (Bisnis dan Manajemen): The Journal of Business and Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Digital Entrepreneurship and Business (IDEB) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Perbanas Journal of Islamic Economics and Business Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Diversitas : Jurnal Manajemen Jurnal Akuntansi dan Keuangan Entitas
Lubis, Zurlina
Universitas Jakarta Internasional
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Rafael Gulo; Zurlina Lubis
Jurnal Akuntansi dan Keuangan Entitas Vol. 3 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

Penelitian ini membahas tentang Pengaruh corporate social responsibility dan struktur modal terhadap kinerja keuangan pada perusahaan manufaktur.Penelitian ini mengambil data dari Bursa Efek Indonesia (BEI). Di lakukan pada bulan januari sampai juli 2022 penelitian ini menggunakan metode penelitian kuantitatif. Data yang digunakan adalah data sekunder dan menggunakan regresi data panel dan metode penggolaha data dengan bantuan eviews 12 untuk mendapatkan gambaran umum yang meliputi hubungan antara variabel bebas dan variabel terikat. Dalam penelitian ini, kinerja keuangan perusahaan manufaktur di ukur menggunakan Rasio Return On Asset (ROA) dan Return On Equity (ROE). Berdasarkan hasil studi yang menunjukan bahwa Corporate Social Responbility tidak berpengaruh signifikan terhadap Kinerja Keuangan (ROA dan ROE) pada Perusahaan manufaktur. Sedangkan Struktur Modal (DER) berpengaruh signifikan terhadap Kinerja Keuangan (ROA dan ROE) Pada perusahaan manufaktur.Kata Kunci: Corporate Social Responbility, Struktur modal, dan Kinerja Keuangan.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURN OVER TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE Fifit Fuspitasari; Zurlina Lubis
Jurnal Akuntansi dan Keuangan Entitas Vol. 4 No. 2 (2024): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

This study aims to analyze the effect of current ratio, Debt To Equity Ratio, Total Assets Turn Over on Profitability listed on the Indonesia Stock Exchange. The population used in this study is the food and beverage manufacturing sub-sector companies. This study retrieves data stored on the Indonesia Stock Exchange from 2018-2022, this study uses quantitative and saturation methods sampling method. The data used is secondary data and uses panel data regression analysis method with the help of the Eviews 12 program to get a comprehensive picture relationship between independent and dependent variables. Based on the results of research, shows that simultaneously Current Ratio, Debt To Equity Ratio, Total Assets Turn Over have a significant effect on Profitability. While some evaluation Curent Ratio has no significant effect on Profitability, Debt To Equity Ratio has no significant effect has a significant effect on Profitability, and Total Assets Turn Over has a significant effect on Profitability. Kata kunci: Current Ratio, Debt To Equity Ratio, Total Assets Turn Over, Profitabilitas
PENDAMPINGAN UMKM DALAM MENINGKATKAN DAYA SAING DI SUKARESMI CIANJUR, JAWA BARAT Manap, Abdul; Buana, Lilik Swarnata Angga; Pujiningsih, Diana; Julina, Sinta; Lubis, Zurlina; Sugito, Sugito; Pujadi, Arko
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36500

Abstract

Pelaksanaan pengabdian pada masyarakat ini bertujuan untuk mengintegrasikan konsep keuangan ke dalam pengembangan usaha mikro, kecil, dan menengah (UMKM). Kegiatan ini difokuskan pada toko kelontong di Sukaresmi, Kabupaten Cianjur, dengan tujuan meningkatkan kinerja bisnis serta mencapai kesuksesan yang lebih besar. Melalui kegiatan yang melibatkan usaha mikro kecil dan pengecer, kendala-kendala yang dihadapi dalam pengembangan usaha akan diatasi dengan pendekatan yang mengintegrasikan konsep , seperti pengetahuan manajemen bisnis dan kewirausahaan, kreativitas, dan inovasi. Pengembangan ini diwujudkan dengan menyelaraskan konsep-konsep manajemen keuangan, yang meliputi pengarahan pengetahuan bisnis dan peningkatan kualitas kewirausahaan terhadap kesuksesan perusahaan. Integrasi konsep manajemen keuangan diharapkan mampu memberikan dampak positif yang signifikan bagi usaha kecil dan menengah dalam mengembangkan bisnis mereka. Dengan demikian diharapkan perusahaan dapat lebih efisien dalam mengelola sumber daya finansialnya dan mengambil keputusan yang lebih tepat dalam penggunaan dana. Hal ini secara keseluruhan akan meningkatkan kinerja dan daya saing perusahaan dalam pasar yang semakin tajam
Pengaruh Kepemimpinan, Pelatihan, dan Kompensasi terhadap Kinerja Karyawan Kementerian Pendidikan dan Kebudayaan Opu, Rahman; Lubis, Zurlina
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 6 No 1 (2024): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v6i1.394

Abstract

This research aims to investigate and analyze the influence of leadership, training, and compensation on employee performance at the Ministry of Education and Culture. The study employs a quantitative approach with a survey method, collecting data through questionnaires distributed to 80 randomly selected respondents from the population. The independent variables in this study are leadership, training, and compensation, while the dependent variable is employee performance. The collected data were analyzed using SPSS software version 29. The results of the data analysis indicate the following findings: First, leadership has a positive and significant impact on employee performance. This finding is supported by statistical significance values showing that the leadership variable significantly affects employee performance within the organization. Second, training does not have a significant effect on employee performance. These results suggest that existing training programs may need further evaluation to enhance their relevance, teaching methods, or other aspects that could support training effectiveness on employee performance. Third, compensation has a positive and significant impact on employee performance. This finding suggests that effective management of compensation systems can be a crucial factor in boosting employee motivation and performance. The implications of this study underscore the importance of effective leadership practices and fair compensation management to support enhanced employee performance in public sector organizations such as the Ministry of Education and Culture. Recommendations include the need for further development in training with a more structured approach and more meticulous evaluation of compensation systems to ensure appropriate recognition and rewards for employee contributions.
THE EFFECT OF DIGITAL MARKETING ON THE PERFORMANCE AND SUSTAINABILITY OF FOOD MSMES IN JAKARTA DURING THE COVID-19 PANDEMIC Kaban, Reny Fitriana; Hania, Ilfatul; Widjaja, Hidajat Sofyan; Lubis, Zurlina
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.748

Abstract

The Covid-19 pandemic had an unexpected impact to the global economy, especially in the marketing sector. In the digital era that currently dominates with the help of devices or network technology devices, MSME operators adopt the use of marketing online as a solution for government regulation to minimize direct contact during pandemic. Unfortunately, not all MSMEs have taken advantage of digital tools business, especially in marketing. This study aims to determine the effect of digital marketing on the performance and sustainability of food MSMEs which are comprehensively reviewed. The population in this study were 100 Food MSMEs in DKI Jakarta Province with a maximum turnover of Rp. 10 billion and maximum assets of Rp. 5 billion. This study uses a quantitative method with a type of association study that aims to determine the effect or relationship between variables. By using Partial Least Square as a data processing and analysis technique. The research results show that online marketing contributes 40.3% to SMEs performance and 33.6% to MSMEs sustainability. It is recommended for MSMEs actors to maximize the use of digital marketing in any available platforms in order to increase their performance and maintain their sustainability.
Co-Authors Abdul Manap Andriani Lubis Andriani Lubis Apriyana Apriyana Asep Saepullah Buana, Lilik Swarnata Angga Evi Susanti Evi Susanti Fifit Fuspitasari Firdas Hilmi Hania, Ilfatul Hawari, Yusmita Julina, Sinta Manap, Abdul Mawarni Mustangin Mustangin Nurhaifa Idris Opu, Rahman Pradipta Mahadika Pujadi, Arko Pujiningsih, Diana Rafael Gulo Riah Ukur Br Ginting Rusianto, Megy Sinta Julina Sugito - Suyadi Suyadi Syaid Agustiar, Muhammad Widia Nurdiani, Tanti Widjaja, Hidajat Sofyan Wiwik WIWIK Yusmita Hawari