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ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TRANSPARANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DI KOTA MEDAN IRNA TRIANNUR LUBIS; YUNI SHARA
JURNAL ILMIAH SIMANTEK Vol 5 No 3 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to find out the factors that affect the constituents of APBD in the city of Medan. The data used is primarydata using questionnaires given to all accounting entities in the Medan City Government environment of 34 Regional DeviceOrganizations (OPD). The results of the analysis showed that the competence of human resources and the utilization ofinformation technology had a significant effect on the preparation of APBD, while transparency had no significant effect onthe preparation of APBD. The results of this study suggest that the Medan City Government pay attention to human resourcecompetence, transparency.
Analysis Of The Effect Of Competence And Objectiveness On The Quality Of Internal Audit Results In The Inspectorate Of Medan City IRNA TRIANNUR LUBIS
Jurnal Mantik Vol. 5 No. 3 (2021): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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The phenomenon that occurs in this study is that the results of internal audit quality have an effect on the opinions issued by external auditors, if the results of the internal audit quality produced by the Medan City Inspectorate are good, the opinions generated by the external auditor (BPK) will be good and vice versa. Based on the report on the results of the BPK examination above, it shows that for four consecutive years the Medan city government has always received a Fair with Exception (WDP) opinion on the Financial Statements. Good audit quality is determined by an auditor's compliance with applicable standards, standards and guidelines on audit ethics greatly assist auditors in establishing principles on how to overcome ethical temptations. The purpose of this study was to determine the effect of competence and objectivity on the quality of audit results. The data analysis technique used is the Partial Least Square (PLS) approach. Where PLS is a model of Structural Equation Modeling (SEM) equations based on variables or components. The results showed that competence and objectivity had a significant effect on the quality of internal audit results at the Medan city inspectorate.
Determinants Of Financial Performance In Local Governments In District/City In Indonesia Irna Triannur Lubis; Etty Harya Ningsi
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.647 KB) | DOI: 10.35335/enrichment.v12i2.568

Abstract

This study aims to determine and analyze the effect of government size, balancing funds, and economic growth on regional financial performance in districts/cities in Indonesia. This type of research is causal and the object of this research is all districts and cities in Indonesia. The data used is secondary data obtained from the Directorate General of Fiscal Balance and the Central Statistics Agency for the period 2014-2018 with a total sample of 2,056 research data. Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that Government Size had a positive effect, Balanced Funds had a negative effect, and Economic Growth had a negative effect on Regional Financial Performance.
Analysis Of Factors Affecting The Quality Of Development Of Regional Income And Expenditure Budgets, Deli Serdang Regency Irna Triannur Lubis; Adekasna Rosadi Pohan
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.802 KB) | DOI: 10.35335/enrichment.v12i2.569

Abstract

This study aims to determine and analyze the effect of Information Technology Utilization and Human Resource Competence on the Quality of Regional Revenue and Expenditure Budgeting. This type of research is causal and the object of this research is Deli Serdang Regency. The data used is primary data obtained from a questionnaire with a total sample of 62 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results of the study indicate that the use of Information Technology and Human Resource Competence has a partial effect on the quality of the preparation of the Regional Revenue and Expenditure Budget.
PENGARUH FIRM SIZE, LIKUIDITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) IRNA TRIANNUR LUBIS; ETTY HARYA NINGSI; SELVI ARISTANTYA; IRMA HERLIZA RIZKI; MALKIT KAUR
JURNAL ILMIAH SIMANTEK Vol 4 No 2 (2020): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study was to determine the effect of Firm Size, Liquidity, Managerial Ownership, on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is quantitative. Data collection technique is to use secondary data. The sample in this study was 155, using purposive sampling technique. This study uses multiple linear regression analysis which first tested the classical assumption with normality test, multicollinearity test and heteroscedasticity test. Hypothesis test is done by F test, t test and determination test. The results show that Firm Size, Liquidity, Managerial Ownership, have a joint effect on the Dividend Payout Ratio. Firm Size has a significant effect on the Dividend Payout Ratio. Liquidity has a significant effect on the Dividend Payout Ratio. Managerial Ownership has no effect on the Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period.
Factors affecting good corporate governance at pt. Lotte shopping Indonesia Center Point Medan Irna Triannur Lubis
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1111

Abstract

This study aims to determine the effect of the implementation of the Accounting Information System, Internal Control, and Internal Audit on Good Corporate Governance at PT Lotte Shopping Indonesia Center Point Medan. This research uses quantitative data types and the data source is the primary data obtained from PT Lotte Shopping Indonesia Center Point Medan. From the population, purposive sampling was taken and a sample of 51 employees was drawn. Research variables consist of accounting information systems, internal control and good corporate governance. The sampling technique of this study used several specific criteria. The results of the study stated that the implementation of the Accounting Information System and Internal Control had a significant effect on Good Corporate Governance.
DETERMINANTS OF SHARE PRICE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2020-2022 Jenny Zain; Stefany Graciela; Irna Triannur Lubis
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The share price reflects the value of a company. Valuation of stock prices is very important for investors before investing because stocks are a type of investment that is profitable for investors. Stock prices always increase or decrease. The better the company's financial performance, the more the shares will be enjoyed and the share price will increase. Therefore, several possible variables of this study were conducted to find out whether there is an influence between Return On Assets, Debt to Equity Ratio, Return On Equity, and Earning per Share on the Determinants of Stock Prices. The population in this study is 360 Manufacturing Companies for the 2020-2022 period. The sampling method used to make this journal is purposive sampling. Based on the results of the research conducted, shows that Return On Assets, Return On Equity, and Earning per Share have a positive effect on the determinants of stock prices. Meanwhile, the Debt to Equity Ratio does not show a significant effect on the Determinant of Stock Prices
Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Determinan Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021 Namira Ufrida Rahmi; Richard Denrisc; Nora Nora; Shania Shania; Irna Triannur Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6065

Abstract

The research intent to find out to what extent the profitability impact, managerial ownership,leverage, also company size about the determinants of dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population are 56 manufacturing companies. Samples were taken through purposive sampling technique so that 22 companies were obtained in a 3 year period, so a total of 66 samples were obtained. The data was taken from www.idx.co.id (website) which is secondary data. The results showed that profitability formulated with ROE had no partial effect on the determinants of dividen policy, managerial ownership had a partial effect on the determinants of dividend policy, leverage was used to measure DER on the determinants of dividend policy which had a partial effect, LN was used to measure firm size which had a partial effect on the determinants of dividend policy. Then simultaneously ROE,DER, Managerial Ownership, and LN affect the determinants of dividend policy. Keywords : Profitability, Managerial Ownership, Leverage, Firm Size, and Dividen Policy
Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022 Namira Ufrida Rahmi; Try Handopo Halim; Stevani Pebryan Saragih; Irna Triannur Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7129

Abstract

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
Co-Authors Adekasna Rosadi Pohan Etty Harya Ningsi Irma Herliza Rizki Jenny Zain Lambok Manurung MALKIT KAUR Namira Ufrida Rahmi Nora Nora Richard Denrisc Selvi Aristantya Shania Shania shara, yuni Slamet Widodo Stefany Graciela Stevani Pebryan Saragih Try Handopo Halim