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All Journal Media Komunikasi Geografi Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Serambi Engineering International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Mantik Jurnal Pemberdayaan Masyarakat Jurnal Trias Politika Quantitative Economics and Management Studies Proceeding of The International Conference on Economics and Business International Journal of Applied Business and International Management
Erlina Erlina
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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Factors affecting going concern audit opinion with company size as a moderating variable in sub sector manufacturing companies registered food and beverages on the indonesia stock exchange Period 2015-2019 rizka Hilda Siregar; Erlina Rusli; Rina Bukit
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This study aims to examine and analyze the Factors Affecting Audit Opinions Going Concern With Company Size as a Moderating Variable in Manufacturing Companies on the Indonesia Stock Exchange for the 2015-2019 Period. The population in this study were 53 Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange for the 2015- 2019 period with the Census sampling method, so that the number of samples in this study was 37 companies x 5 years = 185 data observations. The data analysis method used is descriptive statistical test, logistic regression analysis and moderation regression analysis with statistical data processing software tools, namely Eviews. The results of the Wald test show that partially liquidity and leverage have a positive and significant effect on going-concern audit opinion. While profitability and sales growth partially have a negative but not significant effect on going concern audit opinion. the size of the company is not significant interaction in moderating the effect of profitability, liquidity, leverage and sales growth on going concern audit opinion on the Food and Beverage Sub Sector Manufacturing companies for the 2015-2019 period.
Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi Dan Evaluasi Anggaran Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Variabel Moderating: Studi Kasus Pada Bank BTN Kantor Bandar Lampung Venna Monica Aginta Ginting; Erlina Erlina; H. B. Tarmizi
Jurnal Sains Sosio Humaniora Vol. 5 No. 1 (2021): Volume 5, Nomor 1, Juni 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i1.14305

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran terhadap Kinerja Manajerial. Penelitian ini juga akan menguji variabel Gaya Kepemimpinan yang dijadikan sebagai variabel pemoderasi dalam model penelitian. Populasi dalam penelitian ini adalah pada Bank BTN Kantor Cabang Bandar Lampung. Metode penelitian dalam tesis ini adalah analisis statistik deskriptif, uji validitas, uji hipotesis dan uji moderasi. Variabel Independen pada penelitian ini adalah Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran sedangkan Variabel Dependennya adalah kinerja manjerial. Jumlah populasi penelitian ini terdiri dari 50 karyawan dengan menggunakan sampel jenuh diperoleh 50 orang sebagai sampel. Jenis data yang dipakai adalah data primer. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Hasil penelitian ini juga menunjukkan bahwa Gaya Kepemimpinan tidak mampu memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran terhadap Kinerja Manajerial.
The Influence of Participation in Budgeting, Budget Evaluation, and Accountability Accounting on Managerial Performance in Regional Apparatus Organizations (Opd) Deli Serdang Regency Intan Wahyuni Nasution; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): 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.v6i2.2544

Abstract

This study aims to examine and analyze the effect of Budgeting Participation, Budget Evaluation, and Accountability Accounting on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. The type of research used is causal research. The population in this study is the manager of the work unit or structural officials at the Deli Serdang Regency Government's Regional Apparatus Organization Work Unit, amounting to 124 people from 31 OPD. The data in this study are primary data and data collection techniques using questionnaires. The data analysis method used in this research is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study indicate that Participation in Budgeting, Budget Evaluation, and Accountability Accountability each has a significant positive effect on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. This means that if Participation in Budgeting, Budgeting Evaluation, and Accountability is increased, it will improve managerial performance.
Influence Of Corporate Social Responsibility, Board Of Commissioners, Board Of Director And Audit Committee On Financial Performance With Profit Management As A Moderating Variable In Listed Manufacturing Companies On The Indonesia Stock Exchange ( Idx) Nurul Aulia Sani; Erlina; Sirojuzilam
Jurnal Mantik Vol. 6 No. 2 (2022): 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.v6i2.2609

Abstract

This study aims to examine and analyze the effect of corporate social responsibility, the board of commissioners, the board of directors, the audit committee on financial performance with earnings management as the moderating variable. The population in this study were 171 manufacturing companies listed on the Indonesian stock exchange for the period 2010-2019, with The sampling technique was purposive sampling so that 35 samples were obtained. The data analysis method used multiple linear regression analysis and interaction test with the help of the Eviews application program. The results show that CSR, the board of commissioners and the audit committee partially have a positive effect on financial performance, while the board of directors partially has no effect on financial performance. Simultaneously CSR, the board of commissioners, the board of directors and the audit committee simultaneously have a significant effect on financial performance Earnings management as a moderating variable is able to moderate the influence of the audit committee simultaneously has a significant effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period . The moderating variable is not able to moderate the influence of CSR, the board of commissioners and the board of directors simultaneously have a significant effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period
The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government's Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment Wintari Harahap; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): 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.v6i2.2613

Abstract

The objective of this study was to analyze and determine the effect of the implementation of the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System and the Role of Internal Auditors on the Quality of Financial Statements of the Binjai City Government. The type of research used is causal research. The population in this study was SKPD employees of the Binjai City district Goverment which amounted to 124 employees from 42 SKPD. The research data was obtained from questionnaire (primary). The data analysis method used is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study show that the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System (SPIP) and the Role of Government Internal Auditors each have a significant positive effect on the Quality of The Financial Statements of the Binjai City Government. This means that if the Financial Management Information System, internal control system and the role of internal auditors are improved, it will improve the quality of financial statements.
Factors Affecting Stock Prices through the Level of Capital Adequacy in Conventional Commercial Banks Listed on the Indonesia Stock Exchange in 2011-2020 Daniel Surya Parapat; Erlina; Tarmizi
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.943 KB) | DOI: 10.35877/454RI.qems889

Abstract

This study aims to examine whether there is an effect of Loan to Deposit ratio (LDR), Non Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO) and Good Corporate Governance ( GCG) either directly or indirectly through the Capital Adequacy Level (CAR) on the Price of Stock. The population of this study is all conventional commercial bank companies listed on the Indonesia Stock Exchange in 2011-2020. The sampling method of this research used purposive sampling method and obtained 29 companies. The data used is secondary data in the form of company financial statements downloaded from www.idx.co.id. The data analysis technique used is path analysis with the help of the STATA statistical tool version 16. The results of this study indicate that LDR, NPL, ROA, NIM, BOPO, GCG simultaneously or jointly affect CAR by 12.94%, the remaining 87.06% is influenced by other factors. LDR, NPL, ROA, NIM, BOPO, GCG, CAR simultaneously or jointly affect the Price of Stock by 9.71%, the remaining 90.29% is influenced by other factors.
The Effect Of Capital Expenditure, Local Government Revenue And Balanced Funds On Regional Income Per Capita With Number Of Population As A Moderating Variable In The Region Of North Sumatera, East Kalimantan And East Java Province Agus Christian Hutagalung; Iskandar Muda; Erlina
Jurnal Mantik Vol. 6 No. 2 (2022): 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.v6i2.2692

Abstract

This study aims to analyze and determine Capital Expenditures, Local Governtment Revenue, Balancing Funds on Per capita Regional Income moderated by Population in the Provinces of North Sumatra, East Kalimantan, and East Java. The population in this study were the provinces of North Sumatra, East Kalimantan, and East Java. And the samples in this study were all districts/cities in the provinces of North Sumatra, East Kalimantan, and East Java. The published data obtained and collected were then analyzed using the Eviews 10 tool. The analytical methods used were descriptive statistics, classical assumption tests, and multiple linear regression for hypothesis testing and moderation testing. Based on the results of data processing using a hypothesis test, it shows that partially Capital Expenditures have a positive and significant effect on Percapita Regional Income, PAD has a positive and significant effect on Per capita Regional Income, the Balancing Fund has an insignificant positive effect on Per capita Regional Income, and through the simultaneous test (F) , overall has a positive and significant effect. And through the moderation test with Population as the Moderating Variable, it shows that the results of Capital Expenditure on Per capita Regional Income can be moderated by Total Population, and Population is able to strengthen the relationship between Capital Expenditures on Per capita Regional Income, PAD on Per capita Regional Income can be moderated by Total Population, and Population is able to strengthen the relationship between PAD and Regional Income Per Capita PAD to Regional Income Per capita NOT able to be moderated by Total Population. The predictive ability of these four variables on Regional Income Per capita is 44.8%, while the remaining 65.2% is influenced by other factors outside this research model.
Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy Muhammad Rifky Santoso; Erlina Erlina
International Journal of Applied Business and International Management Vol 5, No 2 (2020): August 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.993 KB) | DOI: 10.32535/ijabim.v5i2.855

Abstract

Indonesia’s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing tax amnesty policies for tax avoidance. By comparing the ratio of tax payment revenue (TPR) in manufacturing companies listed on IDX, this study finds that most of the samples are indicated to have a high risk of tax avoidance, since the value of TPR is significantly lower when the tax amnesty is enacted, compared to that prior to the enactment. To determine which taxpayers are doing illegal tax avoidance and need to be audited, further analysis is necessary for those with significant TPR reduction, one of which is by analyzing the financial ratios. This method is possibly used for each industry due to its different characteristics. It facilitates both the tax authority to increase taxpayer compliance and the taxpayer to make tax planning.
DESIGN OF LOGISTICS COMPANY PERFORMANCE MEASUREMENT Aried Sumekar; Erlina Erlina; Rina Br. Bukit; Chandra Situmeang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.232

Abstract

Bubu Logistic Indonesia is a service company. Based on company reports the performance of the operational system shows quite good results, but integrated performance measurement has never been carried out. This study aims to design a performance measurement PT. Bubu Logistic Indonesia with several integrated aspects, namely financial perspective, customer perspective, internal business process perspective, as well as learning and growth perspective which will improve the performance of employees of PT. Bubu Logistics Indonesia. This research is a design process of measuring the performance of employees of PT. Bubu Logistic Indonesia uses the Analytical Hierarchy Process (AHP) and Balance Scorecard (BSC) methods. To find out the results of designing employee performance measurements, the next step is to make a strategic map that has been proposed and approved by management and then grouped into 4 Balance Scorecard (BSC) perspectives. To find out the weight and priority of each perspective, the Analytical Hierarchy Process (AHP) method is used. The financial perspective has a weight of 39.25%, followed by a customer perspective of 36.75%, an internal business perspective has a weight of 18.75%, and a growth and learning perspective has a weight of 5.25%. From the results of measuring the performance of employees of PT. Bubu Logistic Indonesia has an average performance measurement score for 6 months of 56%.
PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN/KOTA PROVINSI ACEH Diky Alfitra Desky; Erlina Erlina; Sirozuzilam Sirozuzilam
JURNAL TRIAS POLITIKA Vol 7, No 1 (2023): April 2023, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v7i1.5064

Abstract

ABSTRACTEach region has General Allocation Funds(GAF), Special Allocation Funds(SAF), Revenue Sharing Funds(RSF) and Capital Expenditures that differ from one region to another will have different regional financial performance impacts, resulting in different development developments. not the same from one region to another. The aim of this study was to analyze the partial and simultaneous influence of GAF,SAF,RSF, and Capital Expenditures on the Regional Financial Performance of the Districts/Cities of Aceh Province. Research was conducted in Aceh Province. The research design is a quantitative study using archival secondary data for 2017-2021 (data on GAF,SAF,RSF,Capital Expenditure and Regional Financial Performance) library of the Central Bureau of Statistics(CBS) of the District/City Government of Aceh Province. The analytical method used in this study is multiple regression analysis. The results showed that the General Allocation Fund(GAF) is positive and significant effect on the regional financial performance of Aceh Province. The Special Allocation Fund(SAF) is positive and significant effect on the regional financial performance of Aceh Province. Revenue Sharing Fund(RSF) has a positivee and significant effect on the regional financial performance of Aceh Province. Capital Expendituree(CE) has a negative and significant efect on the regional financial performancee of Aceh Province. GAF,SAF,RSF and Capital Expenditures simultaneously have a positive and insignificant effect on the regional financial performance of Aceh Province.ABSTRAKSetiap daerah memiliki Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH) dan Belanja Modal yang berbeda-beda yang berpengaruh pada kinerja keuangan daerah yang berbeda juga, hal ini berakibat pada perkembangan pembangunan yang berbeda antara satu daerah dengan daerah lainnya. Tujuan dalam penelitian  ini  adalah untuk menganalisis pengaruh DAU, DAK DBH, dan  Belanja  Modal secara parsial dan simultan terhadap Kinerja Keuangan Daerah Kabupaten/Kota Provinsi Aceh. Penelitian dilaksanakan di Provinsi Aceh. Desain penelitian adalah kuantitatif studi dengan menggunakan data sekunder arsip 2017-2021 (data DAU, DAK, DBH, dan Belanja Modal serta Kinerja Keuangan Daerah) dari perpustakaan Badan Pusat Statistik(BPS) Pemerintah Kabupaten/Kota Provinsi Aceh. Metode Analisa data dalam penelitian ini menggunakan analisis regresi  berganda. Hasil penelitian menunjukkan bahwa Dana Alokasi Umum(DAU) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Alokasi Khusus(DAK) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Dana Bagi Hasil(DBH) memiliki pengaruh positif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. Belanja Modal(BM) memiliki pengaruh negatif serta signifikan terhadap kinerja keuangan daerah Provinsi Aceh. DAU, DAK, DBH serta Belanja Modal secara simultan memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan daerah Provinsi Aceh.
Co-Authors , Rahima Br Purba Agus Christian Hutagalung Ajuan Ritonga Alimul Hadi Alistraja Dison Silalahi Anggi Pratama Aried Sumekar Azhar Maksum Azizul Kholis Daniel Surya Parapat Diky Alfitra Desky Dito Aditia Darma Nasution Evodila Evodila Fadillah Sanita Harahap H. B. Tarmizi Haryono Umar Intan Wahyuni Nasution Iskandar Muda Keulana Erwin Muhammad Rifky Santoso Ngatemin - Nurul Aulia Sani Ramadhan, Puja Rizqy Rambe, Prima Aprilyani Rina Br. Bukit Rina Bukit rizka Hilda Siregar Rujiman Rujiman Rujiman Rujiman Siahaan, Elisabet Sirojuzilam Sirojuzilam Hasyim Sirozuzilam Sirozuzilam Situmeang, Chandra Suka Nikmat Zebua Supriadi Supriadi Suriadi, Agus Syamsul Bahri Gayo Tarmizi Venna Monica Aginta Ginting Wintari Harahap Zulkarnain Zulkarnain