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All Journal Jurnal Tekinkom (Teknik Informasi dan Komputer) EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Riset Multidisiplin Edukasi
Eve Ida Malau
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Other

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SISTEM INFORMASI ADMINISTRASI PINJAMAN (KREDIT) PADA CREDO UNION MODIFIKASI (CUM) BERBASIS WEB Victor Marudut Mulia Siregar; Erikson Damanik; Mega Romauly Tampubolon; Eve Ida Malau; Eka Pratiwi Septania Parapat; Debora Silvia Hutagalung
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 3 No 2 (2020)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v3i2.193

Abstract

Modified Union credo is a cooperative-type business entity owned by a group of people in a unifying bond, which agrees to invest their money (shares) so as to create joint capital with decent business results and for productive and welfare purposes. The role of cooperatives is very important in Indonesia, because cooperatives can increase the economic growth of Indonesian society. The loan administration information system (credit) at CUM Caritas HKBP Pematangsiantar is not yet effective, because it still uses a manual system so that data is easily lost and difficult to find, and the preparation of reports takes a long time. The purpose of this study is to build a system that makes it easier for staff to process data for CUM Caritas HKBP members and improve staff performance to be more efficient and minimize errors in data processing, especially in the loan administration (credit) section of CUM Caritas HKBP. In this research, in the process of collecting data, the researcher used the method of observation, interviews and literature study and the method of system development to be used was the Prototype method. The information system to be designed will be in the form of a web and use the MySQL database. It is hoped that this research can solve the problem of Loan Administration (Credit) at CUM Caritas HKBP Pematangsiantar.
Analisis Pengaruh Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah di Kota Pematangsiantar Eve Ida Malau
Jurnal Riset Multidisiplin Edukasi Vol. 1 No. 2 (2024): Jurnal Resit Multidisiplin Edukasi (Edisi November 2024)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v1i2.42

Abstract

Pertumbuhan ekonomi merupakan perubahan kondisi ekonomi yang ditandai dengan peningkatan kapasitas produksi barang dan jasa selama periode tertentu dan dapat diartikan akan memberikan kontribusi pada pendapatan daerah. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan ekonomi terhadap pendapatan asli daerah. Penelitian ini dilakukan di kota Pematangsiantar. Data sekunder yang digunakan dalam penelitian ini adalah data pertumbuhan ekonomi dan realisasi pendapatan asli daerah tahun 2012-2021 yang berasal dari website resmi Badan Pusat Statistik (BPS). Analisis data yang digunakan adalah analisis regresi linier sederhana. Alat analisis data yang digunakan dalam penelitian ini adalah uji normalitas, regresi linier sederhana, uji t, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi berpengaruh terhadap pendapatan asli daerah di kota Pematangsiantar yang ditunjukkan oleh nilai pertumbuhan ekonomi  yaitu sebesar thitung = 5,711 > ttabel = 2,306 dengan taraf signifikan 0,05. Besarnya pengaruh pertumbuhan ekonomi yaitu sebesar 80,3% sedangkan sebesar 19,7% dipengaruhi oleh variabel lain.
Pengaruh Perataan Laba dan Ukuran Perusahaan terhadap Reaksi Pasar pada Perusahaan Pertambangan Febi Tamu Rambu Duka; Yohana Febiani Angi; Eve Ida Malau
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.955

Abstract

This study aims to examine the effect of income smoothing and firm size on market reaction. The research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018–2023. This study employs a quantitative approach with documentation as the data collection technique. The sample was selected using a purposive sampling method. The total sample consists of 14 companies over a period of 6 years, resulting in 84 observations, focusing on the coal and metal mineral subsectors. The data were analyzed using panel data regression, while the classical assumption tests used were multicollinearity and heteroscedasticity tests. The results of this study indicate that, partially, firm size has a negative and significant effect on market reaction, while income smoothing has no effect on market reaction. Additionally, the simultaneous test shows that income smoothing and firm size have a joint effect on market reaction.
Pengaruh Penerapan Akuntansi Pertanggungjawaban dan Sistem Akuntansi Manajemen Terhadap Pengendalian Biaya Pada BPR Tanaoba Lais Manekat Kupang Ayu Dafriana Windra Pia; Markus A.K.B Hallan; Eve Ida Malau
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4534

Abstract

This study aims to examine the effect of responsibility accounting implementation and management accounting systems on cost control at BPR Tanaoba Lais Manekat Kupang. Data were collected through questionnaires from 126 respondents using a saturated sampling technique. A quantitative method was employed, including tests of validity, reliability, classical assumptions (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, and hypothesis testing (t-test, F-test, determination coefficient). The results indicate that both responsibility accounting and management accounting systems have a significant partial and simultaneous impact on cost control. This study provides empirical evidence contributing to improving cost efficiency in the microfinance banking sector.
Co-Authors Angi, Yohana Febiani Ayu Dafriana Windra Pia Debora Silvia Hutagalung Eka Pratiwi Septania Parapat Erikson Damanik Febi Tamu Rambu Duka Markus A.K.B Hallan Mega Romauly Tampubolon Victor Marudut Mulia Siregar