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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) 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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Pengaruh Kompentensi SDM dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan PT. Pelindo Regional I Malkit Kaur; Selvi Aristantya; Irna Triannur Lubis
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3440

Abstract

This research aims to determine and analyze the influence of human resource (HR) competence and the use of information technology on the quality of financial reports at PT. Pelindo Regional 1. The research method used is multiple regression analysis, which makes it possible to test the relationship simultaneously between several independent variables and the dependent variable. In this case, the independent variables studied are HR competency and use of information technology, while the dependent variable is the quality of financial reports. The population in this study consisted of 30 employees at PT. Pelindo Regional 1, and by using a saturated sample, all of them were used as samples, so that 30 respondents were obtained. The type of data used in this research is primary data, which was obtained through distributing questionnaires to employees selected as respondents. The collected data was then analyzed using multiple regression statistical tools to test the influence of independent variables on the quality of financial reports. The results of this research show that human resource competency has a significant influence on the quality of financial reports at PT. Pelindo Regional 1. This shows that the higher the competency possessed by employees, especially in terms of knowledge and skills in accounting and finance, the better the quality of the financial reports produced.
Pengaruh Kebijakan Dividen,Struktur Modal,Kualitas Laba Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Ellen Gunawan; Namira Ufrida Rahmi; Irna Triannur Lubis
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.
Green Entrepreneurship: The Role of Sandwich Generation Intentions through Entrepreneurial Orientation and SDGs Literacy Tri Auri Yanti; A'an Nurhadi; Fauziah Rahman; Irna Triannur Lubis
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (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.
PENGARUH RASIO PROFITABILITAS,RASIO SOLVABILITAS,RASIO LIKUIDITAS,RASIO AKTIVITAS,RASIO INVESTASI TERHADAP PERUSAHAAN ENERGI  YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2021-2024 Selina Daniela Simanjuntak; Melisa Cindy Patikasari Silitonga; Namira Ufrida Rahmi; Irna Triannur Lubis
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 A'an Nurhadi Aan, Aan Nurhadi Adekasna Rosadi Pohan Amril Amril Berliana Pebriyanti Sipayung Ellen Gunawan Ellyn, Ellyn Etty Harya Ningsi Fauziah Rahman Fhikry Halomoan Siregar Gunawan, Ellen Irma Herliza Rizki Irna Triannur Lubis Jenni Zain Jenny Zain Jesita Almanna Lambok Manurung Las Berito Sihombing MALKIT KAUR Malkit Kaur Melisa Cindy Patikasari Silitonga 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 Selina Daniela Simanjuntak Selvi Aristantya Shania Shania Silvia, Rina Siregar, Fhikry Ahmad Halomoan Slamet Widodo Slamet Widodo Stefany Graciela Stevani Pebryan Saragih Tri Auri Yanti Try Handopo Halim Yanti, Tri Auri Yuni Shara