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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mantik International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi International Journal of Applied Finance and Business Studies NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Atestasi : Jurnal Ilmiah Akuntansi Pengabdian Deli Sumatera
IRNA TRIANNUR LUBIS
UNIVERSITAS BATTUTA
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City Sairun, Aryani; Aristantya, Selvi; Amril, Amril; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9282

Abstract

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.
MSME Financial Performance: The Role of Green Accounting, Green Intellectual Capital, and Fintech in the Sustainability of MSMEs Aristantya, Selvi; Sairun, Aryani; Simanjuntak, Mutiara S.; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9285

Abstract

This study examines and tests personality-mediated management behaviour in MSMEs in Semarang City in relation to financial attitudes and financial experience. Version 25 of SPSS was used to process the data. In Semarang City, 88 MSME business actors made up the sample. The study findings indicate that there is a substantial relationship between personality and financial views as well as experience. There is a considerable impact of financial attitudes on management conduct. Regarding how management conduct is impacted by financial experience, personality has a major impact on how managers behave. Not only does financial experience have a substantial impact on management behaviour mediated by personality, but financial views also have a big influence. Thus, each of the seven current hypotheses has a noteworthy and beneficial impact.
Green Entrepreneurship: The Role of Sandwich Generation Intentions through Entrepreneurial Orientation and SDGs Literacy Yanti, Tri Auri; Nurhadi, Aan; Rahman, Fauziyah; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9286

Abstract

This study aims to analyse the role of the sandwich generation's intentions in shaping green entrepreneurship through entrepreneurial orientation and Sustainable Development Goals (SDGs) literacy in Deli Serdang Regency. The research approach used a quantitative method with a survey of the sandwich generation running micro and small businesses, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that entrepreneurial orientation and SDGs literacy had a significant influence on the formation of green entrepreneurship, while entrepreneurial intention acted as a mediator in strengthening this relationship. These findings emphasise the importance of developing entrepreneurial orientation and understanding of SDGs as strategies to encourage environmentally friendly business practices among the sandwich generation. This study provides practical implications for the government, educational institutions, and business actors in designing training and education programmes that support sustainable entrepreneurship.
Integration Green Accounting and Firm Value on Financial Performance Etty Harya Ningsi; Manurung, Lambok; Lubis, Irna Triannur; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.869

Abstract

Effective green accounting practices can improve a company's image in the eyes of consumers and investors, which in turn can influence company value. Additionally, positive perceptions of firm value can result in lower costs of capital and better access to financial resources, which can ultimately strengthen financial performance. This research aims to determine the effect of the integration of green accounting and firm value on financial performance. This research analyzes manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The type of research used is quantitative research. The data used is secondary data from the company's annual report. The sample in this research was 35 manufacturing companies listed on the Indonesia Stock Exchange consecutively in 2021-2023. The sampling technique in this research used purposive sampling. The data analysis technique used is path analysis using the eviews 10 program. The research results show that green accounting has no effect on financial performance, firm value has a positive effect on financial performance, and green accounting and firm value have a positive effect on financial performance. Therefore, by integrating green accounting and corporate value in financial performance analysis, companies can gain a more holistic understanding of their environmental impact, investor perceptions, and overall financial health. This can help them identify opportunities to increase efficiency, minimize environmental risks and create long-term, sustainable value for all stakeholders.
Digital Financial Management of MSMEs: The Impact of Financial Literacy and Financial Technology Irna Triannur Lubis; Ningsi, Etty Harya; Manurung, Lambok; Widodo, Slamet
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.870

Abstract

Financial management is important for everyone, including MSMEs. In order to avoid financial problems, MSMEs must have good financial management skills. This research aims to test financial literacy and fintech in financial management and lifestyle to moderate the relationship between these three variables. This study uses a quantitative approach. The number of samples used was 125 using purposive sampling technique. The data collection technique uses questionnaires. This research uses the Partial Least Square method with SmartPLS 4 software as material for analyzing research data. The findings of this research show that financial literacy and fintech have a positive and significant effect on financial management. MSMEs that have a good understanding of financial literacy will be able to manage their finances by paying their obligations on time, knowing the types and products of insurance, understanding the world of investment, and having a good understanding of the basics of financial literacy. This will also get better. The convenience provided by fintech minimizes risk and allows users to benefit from financial management in both saving and investment activities. Lifestyle has no effect on moderating the relationship between financial literacy and fintech. This is possible because there is a gender gap among respondents.
Analysis of factors affecting the value of property and real estate companies on the Indonesian stock exchange Etty Harya Ningsi; Irna Triannur Lubis; Lambok Manurung
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

This research aims to examine the effect of liquidity and leverage on company value. This research uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The research method uses descriptive statistical analysis with a quantitative approach. The data used in this research is secondary data and sampling was carried out using a purposive sampling technique. The number of manufacturing companies in the four years that were the sample for this research was 30 companies. Overall, the sample for this research was 90 financial reports and annual reports. Data analysis techniques use the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing (F test and t test). Testing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of this research show that liquidity affects company value. Leverage has no effect on company value. Simultaneously liquidity and leverage influence company value.
Pengaruh Kebijakan Dividen,Struktur Modal,Kualitas Laba Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Gunawan, Ellen; Rahmi, Namira Ufrida; Lubis, Irna Triannur
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9626

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, struktur modal, kualitas laba, serta ukuran perusahaan terhadap nilai perusahaan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pendekatan yang digunakan adalah pendekatan kuantitatif dengan pengujian hipotesis pada sampel tertentu yang dipilih dari populasi perusahaan manufaktur di BEI pada periode 2020–2023, yang berjumlah 171 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria tertentu sehingga diperoleh 252 unit observasi sebagai sampel penelitian. Temuan penelitian menunjukkan bahwa kebijakan dividen tidak memiliki pengaruh signifikan secara parsial terhadap nilai perusahaan. Sebaliknya, struktur modal, kualitas laba, dan ukuran perusahaan masing-masing memiliki pengaruh signifikan secara parsial terhadap nilai perusahaan. Secara bersama-sama (simultan), kebijakan dividen, struktur modal, dan kualitas laba berpengaruh positif dan signifikan terhadap nilai perusahaan.
Attraction and Promotion Strategies in the Development of Muslim-Friendly Tourism in Tangkahan Langkat Ecotourism Widodo, Slamet; Manurung, Lambok; Ningsi, Etty Harya; Lubis, Irna Trianur
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4610

Abstract

Muslim-friendly tourism has become an important global trend, including in Indonesia, as the growing Muslim travel market increasingly demands destinations that integrate attractive natural and cultural resources with halal-compliant facilities and effective promotion to ensure spiritual comfort and positive travel experiences. This study analyzes the influence of tourist attraction and tourism promotion on tourist in the context of Muslim-friendly tourism development. The study used a quantitative approach with 100 foreign tourist respondents selected through non-probability sampling (accidental sampling). Data were collected through questionnaires, observations, and documentation, then analysed using multiple linear regression. The results show that tourist attraction and tourism promotion have a positive and significant effect on tourist visits, both partially and simultaneously. The Adjusted R Square value of 0.805 indicates that 80.5% of the variation in tourist visits can be explained by the two variables, while 19.5% is influenced by other factors outside the model. The findings confirm the need to strengthen local culture-based attractions and the creative economy, as well as optimise digital promotion through social media to enhance the image of the destination and tourist visits.
PENGARUH RASIO ROA, EPS, DER LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN F&B TERDAFTAR DI BEI PERIODE 2021-2023 Eveline, Eveline; Rahmi, Namira Ufrida; Lubis, Irna Triannur
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/k9g7p966

Abstract

Tingkat pengembalian saham adalah kenaikan harga saham dibandingkan dengan sebelumnya, sehingga jika harga saham naik, investor akan mendapatkan keuntungan. Oleh karena itu, harga saham perusahaan yang cenderung naik dan relatif stabil akan membuat investor tertarik untuk berinvestasi dalam saham dengan tujuan mendapatkan keuntungan. Tujuan penelitian ini adalah untuk menentukan pengaruh ROA, EPS, DER, dan likuiditas perusahaan terhadap pengembalian saham. Populasi adalah 34 perusahaan makanan dan minuman yang terdaftar di IDX, dengan sampling menggunakan purposive sampling sehingga observasi berjumlah 75. Hasil menunjukkan bahwa rasio ROA dan EPS secara parsial memiliki pengaruh signifikan terhadap tingkat pengembalian saham, sedangkan rasio DER dan likuiditas secara parsial tidak memiliki pengaruh signifikan terhadap tingkat pengembalian saham. Secara simultan, rasio ROA, EPS, DER, dan likuiditas memiliki pengaruh positif dan signifikan terhadap tingkat pengembalian saham. Terdapat korelasi yang kuat antara rasio ROA, EPS, DER, dan likuiditas dengan pengembalian saham, dengan persentase 48,5% pengembalian saham dijelaskan oleh ROA, EPS, DER, dan likuiditas, sedangkan sisanya 51,5% dijelaskan oleh faktor lain.
PENGARUH RASIO PROFITABILITAS,RASIO SOLVABILITAS,RASIO LIKUIDITAS,RASIO AKTIVITAS,RASIO INVESTASI TERHADAP PERUSAHAAN ENERGI  YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2021-2024 Simanjuntak, Selina Daniela; Silitonga, Melisa Cindy Patikasari; Rahmi, Namira Ufrida; Lubis, Irna Triannur
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/ydqsdf17

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh rasio profitabilitas, rasio solvabilitas, rasio likuiditas, rasio aktivitas, rasio investasi terhadap kebijakan deviden pada perusahaan energi yang terdaftar di bursa efek indonesia tahun 2021-2024. Metode analisi yang digunakan dalam peneletian ini adalah regresi linear berganda dengan SPSS. Observasi penelitian ini menggunakan purposive sampling dan didapatkan sampel sebanyak 27 perusahaan dengan pengujian asumsi klasik,regresi linear berganda, uji hipotesis dan koefisien determinasi. Kesimpulan dari hasil penelitian ini menunjukkan bahwa secara parsial rasio profitabilitas, rasio solvabilitas, rasio likuiditas, rasio aktivitas, rasio investasi memberi pengaruh signifikan terhadap kebijakan deviden.Secara simultan kelima faktor yaitu rasio profitabilitas, rasio solvabilitas, rasio likuiditas, rasio aktivitas, rasio investasi terhadap kebijakan deviden.
Co-Authors Aan, Aan Nurhadi Adekasna Rosadi Pohan Amril Amril Berliana Pebriyanti Sipayung Ellyn, Ellyn Etty Harya Ningsi Eveline Eveline Fhikry Halomoan Siregar Gunawan, Ellen Irma Herliza Rizki Irna Triannur Lubis Jenni Zain Jenny Zain Jesita Almanna Kaur, Malkit Lambok Manurung Las Berito Sihombing MALKIT KAUR Mutiara S. Simanjuntak Namira Ufrida Rahmi Nora Nora Nurhadi, Aan Oky syahputra OKY SYAHPUTRA Pratiwi, Deswita Putri Jelita Zendrato Putri Nur Solati Rahman, Fauziyah Richard Denrisc Sairun, Aryani Selvi Aristantya Shania Shania Silitonga, Melisa Cindy Patikasari Silvia, Rina Simanjuntak, Selina Daniela Siregar, Fhikry Ahmad Halomoan Slamet Widodo Slamet Widodo Stefany Graciela Stevani Pebryan Saragih Try Handopo Halim Yanti, Tri Auri Yuni Shara