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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Pengabdian Mitra Masyarakat Jurnal Ekonomi dan Bisnis
Lusi Elviani Rangkuti
Fakultas Ekonomi, Universitas Islam Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Analysis of QRIS Usage in Micro, Small, and Medium Enterprises (MSMEs) in Medan City to Encourage Digital Economy Development Lusi Elviani Rangkuti; Wahyu Hidayatullah; Nadhila Izzati; Yovie Apryadi Lesmana
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.214

Abstract

The aim of this research is to analyze the use of QRIS in MSMEs in Medan City so that they can encourage and advance MSMEs, so that they can encourage digital development. This research was conducted using descriptive qualitative, namely data that is not expressed in numerical form. Rather, the data is expressed in the form of words and sentences.  With the existence of QRIS for MSMEs, digital payments can increase transaction efficiency and reduce operational costs for MSMEs. MSMEs in Medan City often lose money, which can threaten the sustainability of their business. The implementation of QRIS in Medan City has reached approximately 58.6% of users. Of the large number of users, there are still some business activities, especially MSMEs, that have not utilized the use of QRIS which can help accelerate the use and development of the digital economy. It can be concluded that the use of QRIS for MSMEs in Medan City can be an effective strategy in encouraging digital economic growth at the local level.
The Influence of Intellectual Capital and Firm Size on Firm Value with ROA as an Intervening Variable in Sinar Mas Group Companies Listed on the IDX M. Falah H.R. N.S.T; Heny Triastuti Kurnianingsih; Lusi Elviani Rangkuti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1774

Abstract

This study aims to analyze the influence of Intellectual Capital and Firm Size on Firm Value, with Return on Assets (ROA) as an intervening variable, in Sinar Mas Group companies listed on the Indonesia Stock Exchange (IDX). Methodology: This research employed a quantitative approach using path analysis through two regression models. Findings: The results indicate that Intellectual Capital and Firm Size have a positive and significant effect on ROA. Furthermore, Intellectual Capital, Firm Size, and ROA are proven to have a positive and significant effect on Firm Value. ROA also serves as a mediating variable that strengthens the indirect influence of Intellectual Capital and Firm Size on Firm Value. These findings suggest that profitability plays a crucial role in increasing the company's market value and bridging the relationship between internal company characteristics and firm value.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Sub Sektor Industrial Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Deswita Maharani; Henny Triastuti Kurnia Ningsih; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14078

Abstract

This study aims to examine and analyze the effect of profitability, leverage, and firm size on tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using secondary data obtained from the companies' financial statements. The population consisted of 42 companies, while 32 companies were selected as samples using purposive sampling, resulting in 128 observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that profitability and leverage have a positive and significant effect on tax avoidance. Firm size has a positive but insignificant effect on tax avoidance. Simultaneously, profitability, leverage, and firm size significantly affect tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh ESG Disclosure, Digitalisasi Akuntansi, dan Goog Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Ukuran Perusahaan sebagai Variabel Moderasi Wulandari Siregar; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11375

Abstract

Perubahan lingkungan bisnis, perkembangan teknologi, beserta meningkatnya tuntutan atas praktik keberlanjutan membuat entitas sektor perbankan perlu mengoptimalkan ESG Disclosure, Digitalisasi Akuntansi, sekaligus Good Corporate Governance supaya mampu mempertahankan capaian finansial secara berkesinambungan, oleh karena itu kajian ini diarahkan untuk mengevaluasi kontribusi ketiga indikator tersebut atas Capaian Finansial yang dinilai memakai Return on Assets (ROA) dengan Skala Entitas sebagai variabel pemoderasi. Kajian ini menerapkan pendekatan kuantitatif memakai temuan empiris sekunder yang didapatkan dari Bursa Efek Indonesia periode 2020–2024, sementara bagian dari keseluruhan objek penelitian ditentukan lewat prosedur purposive sampling sehingga dihasilkan 25 entitas sektor perbankan atau 125 unit pengamatan, kemudian informasi dikaji memakai aplikasi IBM SPSS melalui statistik deskriptif, pengujian asumsi klasik, regresi linear berganda, uji t, uji F, koefisien determinasi, beserta Moderated Regression Analysis (MRA). Luaran kajian mengindikasikan bahwasanya ESG Disclosure, Digitalisasi Akuntansi, beserta Good Corporate Governance masing-masing memberikan kontribusi yang nyata secara statistik atas Capaian Finansial, di mana seluruh nilai signifikansi berada di bawah 0,05 sekaligus arah koefisien regresi bersifat searah. Di samping itu, Skala Entitas mengonfirmasi perannya sebagai variabel pemoderasi yang memperkuat relasi antara ketiga indikator bebas beserta Capaian Finansial, sedangkan pengujian secara bersama-sama turut memperlihatkan model mempunyai tingkat kelayakan yang baik dengan nilai signifikansi 0,000 beserta koefisien determinasi sebesar 68%, yakni kemampuan model menguraikan variasi indikator terikat mencapai 68%.
Co-Authors Cindy Amalia Delia Nur Syafella Desi Anggraini Sitompul Deswita Maharani Farida Khairani Lubis Fitri Rahmadani Nainggolan Henny Triastuti Kurnia Ningsih Ilham Sonata Jalilah Ilmiha Julienda Br Harahap Khairutdin Sembiring M. Falah H.R. N.S.T Mas'ut Mas'ut Mas’ut . Muhammad Affandy Tampubolon Muhammad Joni Barus Nadhila Izzati Ningsih, Heny Triastuti Kurnia Noni Ayunda Sari Ramadona Simbolon Shofwan Andri Sri Rahayu Tia Pratiwi Tika Indria Wahyu Hidayatullah Wulandari Siregar Yovie Apryadi Lesmana Zufrizal Zufrizal Zufrizal