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Determinansi Kinerja Keuangan Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Abdullah, Ikhsan; Lubis, Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.813 KB) | DOI: 10.59086/jam.v1i1.9

Abstract

This study aims to determine the Determinants of Performance in Industrial and Chemical Sector Companies Listed on the Indonesia Textile Stock Exchange which are listed on the Indonesia Stock Exchange for the period 2018 - 2020. The determinants of Financial Performance in this study are Profitability, Solvency, and Activity. This type of research is quantitative research. The population of this study amounted to 78 companies. The sample selection used the purposive sampling method so that the sample studied consisted of 12 companies consisting of 2018 - 2020. The data analysis method used in this study was multiple linear regression. Based on the results of research conducted, it can be concluded that Profitability affects Financial Performance, Solvency hurts Financial Performance, and Activities have an effect on Financial Performance
Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara Dewi, Khadijah Dinda Putri; Lubis, Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.976 KB) | DOI: 10.59086/jam.v1i1.15

Abstract

Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.
Islamic Index Dengan Pendekatan Ekonomi Islam Terhadap Pengaruh Strategi Judgment Dalam Konsep modal kerja dan Pendapatan Pada Masa Pandemi Covid 19 (Studi Kasus : Usaha Ekonomi Rakyat Di Kota Medan) Lubis, Arnida Wahyuni; Lestari Nasution, Annio Indah
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10510

Abstract

The COVID-19 pandemic has greatly affected all business sectors. Where the Islamic index data illustrates a graph that is very influential on the ups and downs of economic growth at this time. The Islamic economic approach moves human behavior as social beings who have human relationships with their bonds, the Government is very worried about a spike in dynamics that will affect the capital and income of economic actors globally. This impact is felt on the people's economic business, especially in the city of Medan. The number of people's economic efforts in the city of Medan involving various sectors of food, clothing and services. The purpose of this study was to determine the working capital of the people's economic business during the covid 19 pandemic, to find out the people's economic business income was measured by the judgment strategy during the covid 19 pandemic, and to find out the economic growth of the people's economic business was measured by the Islamic index during the covid 19 pandemic. . The method used in this research is a qualitative and quantitative approach to peer analysis content. This type of paper is using qualitative and quantitative data or mixed methods by collecting secondary data, namely articles, research results, and reference books published in the last 5 years. It will be described by analysis and using data testing methods. From the data available, it is clear that the people's economic business has decreased both in terms of the number of existing business sectors and also in income, this has an impact from the covid 19 pandemic. . The low level of human resources owned by the community and the conditions of the COVID-19 pandemic have resulted in the community being unable to meet their daily needs and many business sectors have suffered losses. One other factor is the low purchasing power of the people. With the occurrence of the phenomenon because there are still capital, human resources, business sector finance, government policies that are not yet optimal. The steps taken to overcome this are the factor of strengthening capital in Islamic financial institutions, socialist judgment strategies, and the country's economic growth Keywords: Islamic Index, Judgment Strategy, Working Capital Concept, Income, Covid 19 Pandemic
Comparison of Islamic and General Universities From the Point of View of Student Competence in the Field of Sharia Accounting and Algebra as Measured by Human Resources in the City of Medan Lubis, Arnida Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14486

Abstract

The aim of the research is to determine the level of competency required in terms of knowledge of sharia accounting and algebra, to maintain stakeholder trust. To determine the level of human resource development which is a milestone for overcoming future challenges to improve quality or quality graduates. This research uses a descriptive statistical research approach. Where the definition of a descriptive statistical research approach is a type of research whose aim is to present a complete picture of a social setting or is intended for exploration and clarification of a phenomenon or social reality, by describing a number of variables relating to the problem and unit being studied among the phenomena being tested. . method by collecting secondary data, namely articles, research results and reference books published over the last 5 years. It will be described using analysis and using statistical data testing methods. Based on the description above, the author finds that the level of student competency in the fields of sharia accounting and algebra as measured by human resources in the city of Medan is quite good, with the following details: Students with a level competence is measured by human resources in the field of sharia accounting as much as 8.46%. Students who are not competent and not supported by human resources in the field of sharia accounting are 1.49%. Students whose level of competence is measured by human resources in the field of science algebra as much as 8.0%, students who are not competent and not supported with human resources in the field of algebra as much as 2.0%. The condition of being incompetent and not supported by human resources is influenced by: learning processes and career development that are not yet fully optimal Keywords: Competency, Human Resources, Students, Sharia Accounting Science, Algebra Science