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All Journal Jurnal Manajemen Terapan dan Keuangan Ekonomi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Bina Praja Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JCRS (Journal of Community Research and Service) Attractive : Innovative Education Journal JURMA : Jurnal Program Mahasiswa Kreatif Journal of Management and Bussines (JOMB) Minhaj: Jurnal Ilmu Syariah International Journal of Global Operations Research Reviu Akuntansi, Manajemen, dan Bisnis Economic Reviews Journal Golden Ratio of Data in Summary Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Journal of Islamic Business Management Studies (JIBMS) Riwayat: Educational Journal of History and Humanities IIJSE
Irsad Lubis
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Optimizing Village Sustainability, Village Funds, And Tourism Strategic Plan For Household Welfare In The Coastal Area Of South Nias Regency Gulo, Ahmad Jumadin; Shihab, M. Wahyu; Lubis, Irsad
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7238

Abstract

This research is motivated by the implementation of the Sustainable Development Goals (SDGs) applied by the central government to regions up to the village level, through programs tailored to local conditions. Sustainable development is expected to reduce inequality between villages and cities. However, its implementation in South Nias Regency still faces obstacles, especially in the allocation of village funds that have not had a significant impact on the development and economy of the community. This problem is related to politics, unilateral policies, and the slow process of fund disbursement, which has led to community complaints due to the lack of income and support from the government. The research was conducted in Botohili Sorake Village, with the aim of analyzing the influence of Village SDGs, Village Funds, and Tourism Strategic Plan on tourist visits and household welfare. The research sample consisted of 200 households with data collected through questionnaires and analyzed using the SEM (Structural Equation Modeling) method with Amos version 23.0 software. The results showed that the variables of Village SDGs, Village Fund, and Tourism Strategic Plan had a significant effect on tourist visits. However, only the Tourism Strategic Plan has a significant effect on household welfare, while the Village SDGs and Village Fund do not. This study recommends that the government manage village funds wisely and transparently, and support infrastructure development and tourism promotion. In addition, it is important to work with educational institutions to improve people's understanding of the SDGs, which can ultimately improve their welfare.
Analisis Regresi Pengaruh Inflasi, Suku Bunga dan Pengangguran Terhadap Pertumbuhan Ekonomi Di Sumatera Utara Siregar, Riski Halomoan; Lubis, Irsad
Journal of Islamic Business Management Studies (JIBMS) Vol. 5 No. 2 (2024): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v5i2.343

Abstract

Penelitian ini bertujuan untuk menganalisis dampak inflasi, suku bunga, dan tingkat pengangguran terhadap pertumbuhan ekonomi di Sumatera Utara pada periode 2021–2023. Pertumbuhan ekonomi dalam kajian ini dipandang sebagai indikator utama keberhasilan pembangunan ekonomi di suatu daerah, sedangkan inflasi, suku bunga, dan pengangguran merupakan variabel yang berpotensi memengaruhi dinamika ekonomi. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linear berganda untuk mengevaluasi pengaruh ketiga faktor tersebut terhadap pertumbuhan ekonomi di Sumatera Utara pada periode yang sama. Data yang digunakan merupakan data sekunder yang bersumber dari publikasi Badan Pusat Statistik (BPS) Sumatera Utara dengan format time series bulanan. Proses analisis dilakukan dengan menggunakan perangkat lunak SPSS, yang mencakup uji asumsi klasik dan uji hipotesis (uji-t). Penelitian ini bertujuan untuk memprediksi pertumbuhan ekonomi berdasarkan variabel-variabel independen yang diuji. Temuan penelitian menunjukkan bahwa: 1) Inflasi tidak memberikan pengaruh terhadap pertumbuhan ekonomi 2) Suku bunga berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi, 3) Tingkat pengangguran memiliki pengaruh negatif dan signifikan terhadap pertumbuhan ekonomi, 4) Secara simultan, inflasi, suku bunga, dan pengangguran memengaruhi pertumbuhan ekonomi.
Pengaruh Pendidikan Kewirausahaan, Latar Belakang Keluarga, dan Jenis Kelamin terhadap Minat Berwirausaha Mahasiswa Fakultas Ekonomi Universitas Negeri Medan Made Emi Sundari; Irsad Lubis
Attractive : Innovative Education Journal Vol. 6 No. 3 (2024): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v6i3.1520

Abstract

This research aims to determine the influence of entrepreneurship education, family background, and gender on students interest in entrepreneurship at the Faculty of Economics, Medan State University. The population in this study were all students from the Unimed Faculty of Economics class of 2017, totaling 621 students. The sample in this study was 93 students taken using proportional random sampling technique. The dependent variable in this research is interest in entrepreneurship (Y), while the independent variables include entrepreneurship education (X1), family background (X2), and gender (X3). The data collection method uses a questionnaire. Data analysis techniques use multiple linear regression, F test, t test, and coefficient of determination (R-square). The results of this research show that there is a positive and significant influence of the variables of entrepreneurship education, family background, and gender on the entrepreneurial interest of Unimed Faculty of Economics students. Based on the results of the coefficient of determination test, the percentage of independent variables on the dependent variable, namely entrepreneurship education, family background and gender on interest in entrepreneurship, was 54.3%.  
Pengaruh Penanaman Modal dalam Negeri, Penanaman Modal Asing dan Penyerapan Tenaga Kerja terhadap Jumlah Penduduk Miskin pada Kabupaten/Kota di Sumatera Utara Yani, Ayu Syah Fitri; Lubis, Irsad
Journal of Management and Bussines (JOMB) Vol 7 No 1 (2025): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v7i1.13372

Abstract

This study aims to analyze the effect of domestic investment (PMDN), foreign investment (PMA), and labor absorption (PTK) on the number of poor people (JM) in 33 districts/cities in North Sumatra Province during the period 2016-2022. The data used are panel data obtained from the Central Statistics Agency (BPS), the Investment and One-Stop Integrated Service Office (DPMPTSP), and the Investment Coordinating Board (BKPM). The analysis model used in this study is the Fixed Effect Model, as determined through the Chow test and the Hausman test. The results of the study indicate that PMDN and PTK have a negative and significant effect on the number of poor people, while PMA does not have a significant effect. With an Adjusted R-Squared value of 99.37%, it can be concluded that the variation in the number of poor people is predominantly influenced by these three variables. The government is expected to continue to encourage domestic investment and job creation as the main strategy in poverty alleviation in North Sumatra. Keywords: Domestic Investment, Foreign Investment, Labor Absorption, Number of Poor People
Marketing Strategy Product Financing of PT. Bank Sumut KCP Syari’ah Simpang Kayu Besar Rahma, Aini; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18046

Abstract

Each Islamic bank has a variety of products offered to suit the wishes of the people. In offering its products, there is competition between Islamic banks and conventional banks, resulting in the need for a strategy in the sales of each bank. Sales are often identified with a world full of sweet promises but it is not necessarily proven whether the product is in accordance with what has been promised. This is what must be proven in good Islamic sales management in the sale of goods or services, that Islamic marketing is not a world full of deception. Because Islamic marketing is the highest level in sales, namely marketing spirituality, where ethics, values and norms are highly respected. Research results show that marketing strategy product financing in this bank focus on education public about superiority product financing sharia- based, increasing personal relationship with Customer through customer relationship management (CRM) approach. In analyzing research data using qualitative descriptive methods, only describing the results of the questions interview with management of Bank Sumut KCP Syariah Simpang Kayu Besar, observation direct, and study document related.. This research is motivated by the growth of Islamic banks that positively share participation in economic stability, but in practice there are criticisms. Likewise, scholars and religious scholars have different opinions regarding the role and position of Islamic banks, some of them think that Islamic banks are similar to conventional banks. The results of the research prove that the implementation of financing product sales at PT. Bank Sumut Kcp Syari'ah Simpang Kayu Besar.
The Effect of Shipping Value, Location and Service Quality on Consumer Satisfaction on JNE Goods Delivery Services in Medan Johor District, Medan City Adhani, Nadia; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18047

Abstract

The purpose of study This is For know and analyze Influence of Shipping Value, Quality Service and Location to Satisfaction JNE Medan Johor Customers. Population in the study that is customer user JNE Medan Johor services. Samples used in study This as many as 80 people. Deep data collection techniques study This use technique question or questionnaire questionnaire. Data analysis techniques using analysis descriptive and analytical multiple linear regression. Data processing in study using SPSS 26. Based on results study in a way partial show that Shipping Value influential positive and significant to Satisfaction Customer, Quality Service influential positive and significant to Satisfaction Customers, and Location matters positive and significant to Satisfaction Customers, and in general simultaneous Shipping Value variables, Quality Service and Location matter in a way significant to Satisfaction JNE Medan Johor customers. And based on coefficient determination variable dependent capable influence variable dependent as much as 50.8%.
The Effect of Revenue Effectiveness and Efficiency of Regional Expenditure on SiLPA in Indonesia Sitompul, Gabriel Amadeus; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18219

Abstract

The performance-based APBD structure allows for the existence of Budget Calculation Surplus (SiLPA) at the end of the fiscal year which is the remaining budget funds that can be used by local governments as a source of revenue financing for the next fiscal year. In this study, there is a goal to determine how the effectiveness of regional revenue and the efficiency of regional spending on the remaining excess budget calculations in 34 provinces in Indonesia in 2017 - 2020. This study uses descriptive quantitative research with the data used is secondary data. And using the panel data regression analysis method which is processed with the eviews version 12 data processing application. The results showed that the variables of regional revenue effectiveness and regional expenditure efficiency had a significant positive effect on SiLPA in Indonesia in 34 provinces in 2017-2020.
The Influence of Job Training, Career Development, and Working Conditions on Employee Performance at PT. Hilon Sumatera Lubis, Irsad; Sijabat, Lastri Putri BR
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18255

Abstract

This study aims to determine the effect of job training, career development and working conditions on employee performance at PT Hilon Sumatra. The population of this study was 53 people and the number of samples through a census was 53 people. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the job training variable has a positive and significant effect on employee performance at PT Hilon Sumatra. with a regression coefficient value of 1.199 and a significance value of 0.000 <0.05 (smaller than the error tolerance value). Career development has a positive but insignificant effect on employee performance at PT Hilon Sumatra with a regression coefficient value of 0.077 and a significance value of 0.238 ÿ 0.05 (greater than the error tolerance value). Working conditions have a positive and significant effect on employee performance at PT Hilon Sumatra with a regression coefficient value of 0.170 and a significance value of 0.007 <0.05 (smaller than the error tolerance value).
Analysis Development Planning: Case Study Lubuk Cemara Area, Serdang Bedagai Regency Sumatra Rambe, Dhea Nita Syafina; Lubis, Irsad
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4795

Abstract

Purpose: This research aims to understand the development planning in Lubuk Cemara Village, Perbaungan District, and the factors influencing the development planning in Lubuk Cemara Village, Perbaungan District. Methodology/approach: This type of research is descriptive qualitative research. The number of informants is 8 informants. The data collection methods used in this research are questionnaires, interviews, and documentation. The types of data used are qualitative data and quantitative data. Results/findings: The research results indicate that the development planning process in Lubuk Cemara Village, Perbaungan District, has not yet shown optimal improvement in community welfare. This can be seen from the suboptimal ability of village government officials in conducting good and targeted development planning and in overseeing the development planning process. Conclussion: Based on the research conducted on the development planning in Lubuk Cemara Village, Perbaungan District, the author can conclude that the analysis of the development planning in Lubuk Cemara Village, Perbaungan District, has not yet shown an optimal improvement in social welfare. This can be seen from the suboptimal ability of village government officials in conducting effective and targeted development planning and in overseeing development planning. Limitations: The factors that influence the planning of the development of LubukCemara Village are: the amount of cost, facilities and infrastructure, and the implementation time. Contribution: The data analysis technique used is based on a theory that consists of data collection, data reduction, data presentation, and conclusion drawing.
Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province Harahap, Misna Doharni; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.17834

Abstract

This study aims to determine the effect of the APBD between districts / cities of North Sumatra Province on education levels and health levels. The type of research used is with a quantitative descriptive approach. The data used is secondary data with the period 2017-2021. Data analysis using the BLUE (Best Linear Unbiased Estimator) approach using the Eviews 12 analytical tool. The results showed that the APBD had a positive effect on the level of education and the level of health in 2017-2021.
Co-Authors Adhani, Nadia Afifuddin, Sya’ad Ahmad Albar Tanjung Ahman Fadlan Aini Rahma Albar Tanjung Albert Gamot Malau Amadeus Sitompul, Gabriel Amalia*, Amalia Arif Rahman Berutu, Saiful Ragatna Dede Ruslan Dina, Farah Doharni Harahap, Misna Gulo, Ahmad Jumadin Handayani, Utami Harahap, Misna Doharni Hasyim, Sirojuzilam Hulu, M. Rizki Hanif Inggrita Gusti Sari Nasution Israfia, Alfira Made Emi Sundari Muhammad Arief Tirtana Musthafa, Iffan Nainggolan*, Lya Novaria Nova Alemina Br Manik Paidi Hidayat Parhusip, Ramania Sthefany Rolenta Parulian, Daniel Dohar Perangin Angin*, Sutejo Pohan, Hafni Pratama, Ramadhan Devan Putri Br Sijabat, Lastri Rahma, Aini Rahmanta Rahmanta, Rahmanta Raina Linda Sari Rambe, Dhea Nita Syafina Reavindo, Quarthano Sari, Rania Linda Seprianti, Viola Ditya Shihab, M. Wahyu Sijabat, Lastri Putri BR Siregar, Riski Halomoan Sitompul, Gabriel Amadeus Sukardi Sukardi Syafii, M. Syafina Rambe, Dhea Nita Tanjung , Ahmad Albar Wahyu Ario Pratomo Wahyu Shihab, Muhammad Yahya, Aiyub Yamani, Raisa Yani, Ayu Syah Fitri Yusmansyah Permadi, Mei Yusni Margaret Zendrato, Feronika Zuhri, Muhammad Ilham