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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal SALMAN : Sosial dan Manajemen Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic, Technology and Social Sciences (Injects)
Lufriansyah, Lufriansyah
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Balance Scorecard dalam Mengukur Kinerja Perusahaan PT Pertamina (PERSERO) Lufriansyah Lufriansyah
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.882 KB) | DOI: 10.30601/humaniora.v4i1.514

Abstract

the research conducted by the author aims to determine and analyze the company's financial and non-financial performance by analyzing the company's performance measurement of PT Pertamina (Persero) based on an approach with the Balanced Scorecard. The research approach uses a descriptive approach, with the object of research seen from the 2014-2018 financial statements of PT Pertamina (Persero). The research results show that large corporate debt occurs due to the large need for company operational costs, as well as the use of company debt used for additional The company's fixed assets are also financed by using company debt, the number of customers and employees is known that the performance of PT. Pertamina (Persero) tends to decrease which is considered not enough, and can be categorized as not so good, the performance measurement of PT. Pertamina (Persero) based on the approach with the Balanced Scorecard tends to experience a decrease as measured using the financial perspective, customer perspective, internal business process perspective and learning and growth perspective has decreased
Faktor Determinan Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Medan Kota Muhammad Irsan; Lufriansyah Lufriansyah
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.073 KB) | DOI: 10.30601/humaniora.v4i1.509

Abstract

This study aims to determine the effect of the Selft Assessment System, Tax Examination, and Tax Collection Against Value Added Tax Receipts at Medan Kota KPP. This research approach uses an associative research approach. The data collection method is done by documentation of data sourced from the Medan City KPP report. Based on sample collection conducted by using the time series data deflection index calculation, the number of research samples was obtained as many as 36 months of research samples during the 2016-2018 period. Data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroskedacity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the self assessment system, tax audits, and tax collection have no effect on value added tax (VAT) receipts at KPP Pratama Medan City in 2016-2018.
Pengaruh Sistem Pengendalian Akuntansi dan Pengendalian Dewan Pengawas Syariah Terhadap Kinerja Bank Syariah (Studi Empiris pada Bank Syariah Kantor Wilayah Sumatera Utara) Sukma Lesmana; Lufriansyah Lufriansyah
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 1 (2019): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i1.3318

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem kontrol akuntansi dan kontrol dewan pengawas syariah terhadap kinerja bank syariah kantor regional Sumatera Utara. Setiap entitas bisnis termasuk bank syariah dalam mencapai kinerja diharapkan untuk menerapkan sistem kontrol, terutama sistem kontrol formal yang menggunakan akuntansi keuangan dan informasi anggaran. Responden yang mengisi kuesioner untuk variabel penelitian ini adalah kepala kantor regional dan manajer / kepala departemen keuangan kantor regional bank syariah di Sumatera Utara. Hasil penelitian ini menjelaskan bahwa sistem kontrol akuntansi sebagai alat kontrol formal untuk semua perusahaan, termasuk bank syariah, memiliki pengaruh yang signifikan terhadap kinerja perbankan syariah berdasarkan prinsip syariah. Hasil penelitian ini juga membuktikan bahwa untuk mencapai kinerja bank syariah berdasarkan maqasid syariah, manajemen harus memaksimalkan penggunaan sistem kontrol akuntansi dan kontrol dewan pengawas syariah dalam mencapai kinerja bank syariah berdasarkan maqasid syariah.
Analisis Kinerja Keuangan Dengan Menggunakan Du Pont Sistem Pada Pt Wijaya Karya Beton Lufriansyah Lufriansyah; Muhammad Suhaimi
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.29 KB)

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis kinerja keuangan dengan menggunakan rasio du pont system Adapun data yang digunakan adalah laporan keuangan perusahaan selama 5 tahun, dan teknik analisis yang digunakan adalah teknik analisis deskriptif.Hasil penelitian menunjukkan Return On Investment pada PT Wijaya Karya Beton, maka peneliti dapat menyimpulkan bahwa kinerja keuangan perusahaan diukur melalui Return On Investment kurang baik karena berada dibawah stanadar rata-rata industri pada umumnya, dalam hal Total Asset Turn Over pada PT Wijaya Karya Beton, maka peneliti dapat menyimpulkan hasil penelitian bahwa Kinerja Keuangan perusahaan diukur melalui Total Asset Turn Over kurang baik, karena masih dibawah dari standar industri yang telah ditetapkan, yang berarti perusahaan tidak mampu mengelola aktivanya secara efektif dalam menghasilkan Pendapatan. Dalam hal Net Profit Margin pada PT Wijaya Karya Beton, maka peneliti dapat menyimpulkan hasil penelitian bahwa Kinerja Keuangan perusahaan diukur melalui Net Profit Margin kurang baik, karena meningkatnya penjualan tidak mampu meningkatkan laba yang besar akibat pegendalian biaya yang kurang baik.
Perbedaan Fiqh Dan Ushul Fiqh Serta Hubungan Keduanya Lufriansyah Lufriansyah; Asmuni Asmuni; Tuti Anggraini
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.433 KB)

Abstract

Islam sebagai agama yang menjadi rahmat bagi seluruh alam, memiliki cakupan ruang lingkup atau pokok-pokok pendidikan Islam yang saling terkait satu sama lain dan tidak terpisahkan. Adapun beberapa garis besar ruang lingkup pendidikan islam diantaranya Aqidah, Akhlak , Ibadah dan Muamalah Dunaiwiyah. Ilmu yang mempelajari tentang hukum-hukum syara’ yang berhubungan dengan pelaksanaan kehidupan kepada umat islam dikenal dengan ilmu fiqh.  Fiqih didefinisikan sebagai Ilmu tentang hukum-hukum syara’ yang bersifat praktis yang digali dari dalil-dalil yang terperinci. Fiqih merupakan pengetahuan yang dihasilkan melalui proses penelitian dalil-dalil rinci dengan menggunakan metodologi ushul fiqh. Ushl fiqh berfungsi untuk memahami dalil-dalil rinci agar terhindar dari kesalahan penempatan dan pemakaian dalil-dalil tersebut. Hubungan antara fiqh dan ushul fiqh sangat berkaitan erat karena fiqh berhubungan dengan persoalan islam yang praktis, sedangkan ushul fiqh berhubungan dengan ilmu tentang metode penggalian bagaimana hukum islam tersebut bisa di tetapkan dan cara penafsiran akan keadaan saat ini.
MODEL OF POFITABILITY DETERMINANT FACTORS IN PHARMACEUTICAL SUBSECTOR COMPANIES Lufriansyah Lufriansyah; Muhammad Irsan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1256.467 KB) | DOI: 10.53695/injects.v1i1.164

Abstract

This study aims to produce a model of the determinant factors of profitability in pharmaceutical sub-sector companies. While the specific objective: To study the factors that affect the profitability of the pharmaceutical sub-sector company. The population in this study were all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange, as many as 10 (ten) companies. Sampling in this study using purposive sampling with the criteria of companies that uptade financial reports and can be accessed in the current research year, so that the sample is 6 (six) companies. The type of data used in this research is secondary data. Data is collected through the website www.idx.co.id. The data analysis technique used is descriptive statistical analysis and multiple regression analysis.      
The Influence of Accounting Information Systems and Understanding of Accounting Standards on the Quality of Financial Reports Moderated by Locus of Control for Small and Medium Enterprises Kabupaten Batubara Lufriansyah, Lufriansyah; Alis, Alis
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2808

Abstract

The purpose of this study was to determine and analyze the influence of accounting information systems and understanding of accounting standards on the quality of financial reports, moderated by locus of control, directly or indirectly. The approach used in this research is a causal approach. The population in this study were all SMEs in Batu Bara district. The sample in this study used the slovin formula of 86 UMKM actors in the Batu Bara district. Data collection techniques in this study using a questionnaire technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that directly accounting information systems and understanding of accounting standards have a significant effect on the quality of financial reports, and indirectly locus of control is not able to moderate the effect of accounting information systems and understanding of accounting standards on the quality of reports of small and medium business actors in Batu Bara district
The Influence of Accounting Information Systems and Understanding of Accounting Standards on the Quality of Financial Reports Moderated by Locus of Control for Small and Medium Enterprises Kabupaten Batubara Lufriansyah, Lufriansyah; Alis, Alis
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2808

Abstract

The purpose of this study was to determine and analyze the influence of accounting information systems and understanding of accounting standards on the quality of financial reports, moderated by locus of control, directly or indirectly. The approach used in this research is a causal approach. The population in this study were all SMEs in Batu Bara district. The sample in this study used the slovin formula of 86 UMKM actors in the Batu Bara district. Data collection techniques in this study using a questionnaire technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that directly accounting information systems and understanding of accounting standards have a significant effect on the quality of financial reports, and indirectly locus of control is not able to moderate the effect of accounting information systems and understanding of accounting standards on the quality of reports of small and medium business actors in Batu Bara district
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI MEDIASI KUALITAS LAPORAN KEUANGAN DI KECAMATAN KISARAN BARAT KABUPATEN ASAHAN Lubis, Ifni Suhaila; Lufriansyah, Lufriansyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3866

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak sistem informasi akuntansi terhadap hasil operasional usaha mikro, kecil, dan menengah (UMKM), dengan fokus pada peran mediasi kualitas laporan keuangan. Dengan menggunakan pendekatan kuantitatif, survei dengan skala likert disebarkan kepada para pemangku kepentingan UMKM di Kecamatan Kisaran Barat, Kabupaten Asahan. Analisis data dilakukan dengan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui SmartPLS. Temuan ini menggarisbawahi pengaruh signifikan sistem informasi akuntansi dan kualitas laporan keuangan terhadap kinerja UMKM. Selain itu, penelitian ini menyoroti pengaruh mediasi kualitas laporan keuangan terhadap hubungan antara sistem informasi akuntansi dan kinerja, khususnya dalam konteks Kecamatan Kisaran Barat, Kabupaten Asahan. Wawasan ini menyoroti peran penting sistem informasi akuntansi dan pentingnya praktik pelaporan keuangan berkualitas tinggi dalam mendorong hasil operasional dan meningkatkan kinerja UMKM.
The Role of Internal Control in Moderating the Effect of Compensation Appropriateness and Accounting Information Systems on Accounting Fraud Lufriansyah, Lufriansyah; Siregar, Qahfi Romula
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4264

Abstract

This study aims to examine and analyze the influence of compensation suitability and accounting information systems on accounting fraud, with internal control serving as a moderating variable in hospitals in Medan City. This research employed a quantitative approach, and primary data were collected through questionnaires. The sampling technique used was quota sampling, involving 36 respondents. Data analysis was conducted using Partial Least Squares. The results indicate that compensation suitability has a positive and significant effect on accounting fraud in hospitals throughout Medan City. Accounting information systems also have a positive and significant effect on accounting fraud. Furthermore, internal control has a positive and significant moderating effect on the relationship between compensation suitability and accounting fraud, as well as on the relationship between accounting information systems and accounting fraud in hospitals throughout Medan City.
Co-Authors Alis, Alis Asmuni Asmuni Lubis, Ifni Suhaila Muhammad Irsan Muhammad Suhaimi Siregar, Qahfi Romula Sukma Lesmana Tuti Anggraini