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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Economica: Media Komunikasi ISEI Riau CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Tarombo
nurhayani lubis
Universitas Lancang Kuning
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Physics Social Sciences Other

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FRAUD DETECTION LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK NDONESIA indarti indarti; inova fitri siregar; nurhayani lubis
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 13 No. 1 (2016)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v13i1.835

Abstract

Abstrak : Penelitian ini bertujuan untuk menganalisis pendeteksian laporankeuangan dengan menggunakan Leverage, Financial Stability, dan Financial Targets,studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesiauntuk tahun laporan 2012 sampai dengan 2014. Mengingat pentingnya peran yangdimiliki oleh laporan keuangan, maka hanya laporan keuangan berkualitas danterbebas dari salah saji material baik yang disengaja (fraud)maupun yang tidakdisengaja (error)yang dapat dipercaya sebagai sumber informasi untuk pengambilankeputusan. Untuk itu sebagai tujuan jangka panjangnya adalah agar setiap perusahaandapat mendeteksi laporan keuangannya secara dini oleh bagian internal kontrol ataubagian internal audit perusahaannya agar terhindar dari kemungkinan kecuranganpenyajian Laporan Keuangan.Adapun objek yang menjadi penelitian ini Laporan Keuangan yang terdaftardi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan Manufakturyang terdaftar di Bursa Efek Indonesia untuk tahun laporan 2012 sampai dengan2014. Sampel pada penelitian ini dipilih berdasarkan metode purposive samplingdengan jumlah populasi sebanyak 134 perusahaan dan sampel sebanyak 20perusahaan. Metode analisis yang digunakan adalah analisis regresi bergandadengan program SPSS versi 20. Teknik analisis yang digunakan pada penelitian iniadalah analisis statistik deskriptif, uji asumsi klasik, uji hipotesis F-statistikuntuk menguji pengaruh secara bersama-sama dengan tingkat kepercayaan 5%serta menggunakan t-statistik untuk menguji koefisien regresi parsial. Penelitianini dilakukan untuk menganalisis seberapa besar pengaruh Leverage, Financialstability pressure, dan Financial Targets terhadap Fraud Detection pada pelaporankeuangan dengan menggunakan Manajemen Laba Riil.Hasil penelitian ini menunjukkan bahwa secara simultan Leverage,Financial stability pressure, dan Financial Targets berpengaruh secara signifikanterhadap kecurangan laporan keuangan dengan proksi Manajemen Laba Riil.Sementara secara parsial Financial stability pressure, dan Financial Targetsberpengaruh signifikan terhadap kecurangan laporan keuangan.
TINGKAT KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN PADA BAGIAN ADMINISTRASI DAN KEUANGAN FAKULTAS EKONOMI UNIVERSITAS LANCANG KUNING PEKANBARU wita dwika listihana; nurhayani lubis; afvan aquino
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.888

Abstract

Abstract: Student satisfaction on the quality of service on the administration and finance Faculty of Economics, University of Lancang Kuning Pekanbaru (UNILAK) become a concern. Through survey research method and sample of this study amounted to 342 respondents from the number of students of the Faculty of Economics UNILAK calculated from the third semester, V, and VII by using stratified random sampling technique and data analysis in this study is using qualitative descriptive method. Data analysis techniques in this study using Importance-Performance Analysis (IPA). The results obtained from the study that the calculation of CSI values obtained by 0.69 where the value is at the value of CSI 0.66 to 0.80. This means that the value of CSI is included in the criteria of satisfaction to show that students are satisfied with the quality of administrative and financial services Faculty of Economics, University of Lancang Kuning.Keywords: Satisfaction, Quality of Service, IPA, and CSI
KINERJA KEUANGAN PERBANKAN (PERBANDINGAN PADA BANK RAKYAT INDONESIA Tbk DAN BANK CENTRAL ASIA Tbk) Nurhayani Lubis
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 3 No. 1 (2021): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v3i1.1918

Abstract

This study was conducted to compare the financial performance of BCA and BRI banks. where, these two banks are both in book IV in the bank grouping. The banks in this book group are the banks with the largest capital in Indonesia. The financial ratios used in this study are ROA, LDR, and CAR. the three ratios represent the ratio of profitability, solvency, and liquidity. The data analysis used in this research is independent samples t test. And the results of the study indicate that the three ratios used have significant differences between BRI and BCA banks.
ANALISIS RASIO PROFITABILITAS TERHADAP HARGA SAHAM BANK RAKYAT INDONESIA Tbk Nurhayani Lubis; Muhammad Thamrin; Sri Maryanti
Jurnal Economica Vol. 9 No. 2 (2021): Jurnal Economica, Oktober 2021
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.987 KB) | DOI: 10.46750/economica.v9i2.54

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ROE, dan NPM terhadap harga saham Bank Rakyat Indonesia, Tbk. Data yang digunakan berasal dari laporan keuangan perusahaan yang dipublikasikan di BEI periode 2015-2020. Berdasarkan hasil uji hipotesis regresi linier berganda dengan SPSS 26 diperoleh hasil bahwa secara parsial menunjukkan bahwa variabel ROE dan NPM berpengaruh signifikan terhadap harga saham. Pengujian secara simultan menunjukkan bahwa variabel ROE dan NPM secara simultan berpengaruh terhadap harga saham, dengan koefisien determinasi sebesar 55,3%.
Pandau Jaya Waste Bank Socialization In Kampar Regency, Riau Province Nurhayani Lubis; Hardi Hardi; Nofrizal Nofrizal
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 1 No. 2 (2021): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.047 KB) | DOI: 10.57152/consen.v1i2.141

Abstract

The purpose of this activity is to provide an understanding of the benefits of waste banks to the community. This is done because there are still many people who do not know about the waste bank. The initial motivation in establishing the Pandau Jaya Waste Bank was to support the Kampar Regency government program in managing waste that had been issued by the Kampar Regency Regent through Perbup No 40 of 2018. In addition, it was also to provide education about the economic value of waste. Namely that waste can also be an additional side income for the surrounding community. However, due to lack of information and understanding, Pandau Jaya Waste Bank does not yet have a place in the community. Therefore, it is necessary to socialize the Pandau Jaya Waste Bank which contains education about the economic value of waste to the community in the RW where the waste bank is established. The methods used in this service are lectures, distribution of questionnaires before and after socialization, and discussions. The lecture was directly filled by Mr. Prama Widayat as the owner of the Pandau Jaya Waste Bank. Attended by the heads of RT and RW throughout Pandau Jaya Village, this service went smoothly, several RT and RW heads gave their appreciation by visiting the Pandau Jaya Waste Bank directly to see the work process at the Waste Bank.
Peran Perguruan Tinggi Dalam Optimalisasi Penyerapan Tenaga Kerja Di Kota Pekanbaru sri maryanti; Nurhayani Lubis; Prama Widayat
Jurnal TAROMBO Vol 3 No 1 Februari (2022): Jurnal Tarombo
Publisher : Pendidikan Sejarah

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

Abstract

Penelitian kualitatif deskriptif ini menganalisis peran perguruan tinggi untuk mempersiapkan lulusan yang dihasilkan agar dapat diserap oleh pasar kerja. Dengan masalah penelitian adalah upaya apa yang dilakukan oleh perguruan tinggi untuk mengoptimalkan penyerapan tenaga kerja dari setiap lulusan yang dihasilkan? Manfaat penelitian ini dapat membantu pemerintah dalam mengatasi masalah pengangguran seperti: (1) menghasilkan lulusan yang siap kerja dan siap membuka lapangan kerja; (2) melakukan pembenahan di bidang kurikulum yang sesuai dengan kebutuhan pasar kerja. Analisis data deskriptif kualitatif menggunakan teknik stratified random sampling. Sampel yang digunakan adalah lulusan yang dihasilkan oleh perguruan tinggi di Kota Pekanbaru dari tahun 2018 – 2020. Dimana pengangguran untuk pendidikan sarjana terus meningkat, pada tahun 2020 tingkat pengangguran lulusan perguruan tinggi adalah 21. 57% dengan IPK yang dihasilkan tiap lulusan terbilang tinggi, namun tidak mampu menjamin lulusan bisa langsung terserap pasar kerja. Perguruan tinggi tidak membekali lulusannya dengan keterampilan tertentu terkadang antara teori yang diberikan kepada mahasiswa belum dapat diterapkan sesuai kebutuhan di dunia kerja atau kurikulum yang belum mampu mewakili kebutuhan dunia kerja, program studi di perguruan tinggi. juga tidak mampu mewakili kebutuhan pasar kerja. Untuk mengoptimalkan penyerapan lapangan kerja bagi lulusan perguruan tinggi, sektor perguruan tinggi harus bersinergi dengan dunia industri dan pemerintahan sehingga menghasilkan kurikulum, program studi yang sesuai dengan kebutuhan pasar kerja. Siswa harus dilengkapi dengan keterampilan khusus yang dibutuhkan pasar kerja untuk menghadapi revolusi 5.0 saat ini.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK RAKYAT INDONESIA (PERSERO) TBK (SEBELUM DAN SESUDAH DILUNCURKAN SATELIT BRISat) Nurhayani Lubis; Hardi Hardi; Sri Maryanti
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.10065

Abstract

This research was conducted to see how the company's financial condition before and after the launch of the satellite. Where for Bank Rakyat Indonesia, Tbk, one of the strategies used is to invest in technology, namely by launching a satellite called BRIsat. With the launch of BRISat, it can help BRI in providing the best service. And also by having its own satellite, BRI can expand its service coverage to remote areas and maximize services. In its development, of course, it is hoped that there will be differences in the company's performance before and after the launch of the satellite. From the results of testing 9 hypotheses using SPSS, only 4 hypothesis tests were accepted. Namely on the variables ROE, BOPO, CAR, and DER. The other variables are QR, LDR, LAR, ROA, and NPM variables whose test results are not accepted. So it can be concluded as a whole that BRI's technology investment through BRISat has the most influence on bank management in managing capital, the efficiency of a bank's management performance and bank distribution in carrying out its operational activities, affects the adequacy of a bank's capital, and affects debt and equity.
Making Pupuk Lindi at Al-Ittihad School Pekanbaru : Pembuatan Pupuk Lindi Di Sekolah Al-Ittihad Pekanbaru Nurliana Nasution; Jeni Wardi; Nurhayani Lubis
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 3 No. 2 (2023): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v3i2.985

Abstract

This service was held on Monday, July 31 2023. This service was held at Al Ittihad School Pekanbaru. The training participants were 17 high school students, this service ran smoothly and all participants were able to take part in the training well. In this service activity, participants are given a questionnaire before and after the training. The results of questionnaires before and after training showed a significant increase in knowledge regarding fertilizer making. The school also really supports this service activity, so that with the support of all parties the service runs well and is successful.
Co-Authors Afvan Aquino HARDI HARDI Indarti Indarti Inova Fitri Siregar, Inova Fitri Jeni Wardi Muhammad Thamrin nofrizal nofrizal Nurliana Nasution, Nurliana prama widayat Sri Maryanti Wita Dwika Listihana