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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Peksos: Jurnal Ilmiah Pekerjaan Sosial Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Perlindungan dan Pemberdayaan Sosial (Lindayasos) ADPEBI International Journal of Business and Social Science Jurnal Bisnis Kompetitif Jurnal Kajian Ekonomi dan Manajemen Indonesia Jurnal Pengabdian Kompetitif
nurhayani lubis, nurhayani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA TERHADAP HARGA SAHAM PASCA MERGER Lubis, Nurhayani; Hardi, Hardi; Maryanti, Sri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.13010

Abstract

Penelitian ini dilakukan pada Bank Syariah Indonesia. BSI adalah bank syariah yang merupakan penggabungan dari 3 bank syariah, yakni Bank Mandiri Syariah, BNI Syariah, dan BRI Syariah. Rasio yang digunakan dalam penelitian ini adalah Return on Asset (ROA), dimana rasio ini digunakan untuk melihat bagaimana kondisi asset perusahaan setelah merge. Rasio kedua yaitu Capital Adequacy Ratio (CAR), dimana rasio ini digunakan untuk mengukur kecukupan modal bank. Rasio yang ketiga adalah Financing to Deposit Ratio (FDR). Dimana FDR merupakan rasio yang mengukur kemampuan bank dalam penyaluran pembiayaan. Dan variable yang terakhir adalah harga saham, apakah seluruh variable independent yang diuji berpengaruh terhadap harga saham. Hasil penelitian menunjukkan bahwa secara Bersama-sama variable independent yang terdiri dari ROA, CAR, dan FDR berpengaruh terhadap harga saham. Untuk uji secara parsial, seluruh variable juga berpengaruh signifikan terhadap harga saham. Kondisi BSi jika dilihat dari setiap rasio adalah sebagai berikut, selama periode penelitian untuk rasio ROA terdapat peningkatan laba tahun berjalan segmen usaha mikro tahun 2021 sebesar Rp843,7 miliar, tumbuh 217,92% dan pada segmen usaha Wholesale pada tahun 2021 mengalami peningkatan sebesar 54,04%. Untuk rasio CAR, pada tahun 2021, rasio kecukupan modal Bank mencapai 22,09%, meningkat 3,85%. Hal ini menunjukkan bahwa BSI memiliki permodalan yang cukup untuk mengantisipasi dan menyerap kerugian yang timbul dari aktivitas bisnis operasional. Untuk rasio FDR, rasio pembiayaan terhadap pendanaan Bank tahun 2021 mencapai 73,39%, mengalami penurunan 1,13%. Risiko likuiditas adalah risiko akibat ketidakmampuan bank untuk memenuhi kewajiban. Seiring dengan perkembangan bisnis bank, risiko likuiditas merupakan salah satu risiko yang menjadi perhatian utama bank. Koefisien determinasi dalam penelitian ini adalah 0,262 atau 26,2% Yang artinya variabel ROA, CAR, FDR hanya memberikan pengaruh sebesar 26,2 persen terhadap harga saham. Sebesar 73,8% ditentukan oleh variabel lain seperti Quick Ratio, Loan to Assets Ratio, Capital to Debt Ratio, Biaya Operasional/Pendapatan Operasional, Gross Profit Margin, Deposit Risk Ratio, Leverage Multiplier Ratio, Operating Ratio, dan rasio-rasio keuangan perbankan lainnya. Juga melalui faktor eksternal perbankan, seperti kebijakan pemerintah, fluktuasi Rupiah terhadap kurs, kondisi ekonomi makro, dan masih banyak lagi.
Analysis of the Effect Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) On Earning Per Share (EPS) in Pt. Agung Podomoro Land Tbk Suseno, Giri; Murnawati, Murnawati; Lubis, Nurhayani
Jurnal Kajian Ekonomi dan Manajemen Indonesia (JKEMI) Vol. 1 No. 2 (2023): Jurnal Kajian Ekonomi dan Manajemen Indonesia
Publisher : Yayasan Pendidikan Islam Amal Shaleh Kombongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61079/jkemi.v1i2.17

Abstract

The purpose of this study was to determine the effect of the variable Degree of Operating Leverage and Degree of Financial Leverage partially or simultaneously on Earning Per Share. The data used in the study are secondary data, the object used in this study is PT Agung Podomoro Land Tbk for the period (2010-2019) which is listed on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, partially Degree of Operating Leverage has a negative and insignificant effect on Earning Per Share, and Degree of Financial Leverage has a positive and insignificant effect on Earning Per Share. The simultaneous test results show that the regression model can be used to predict Earning Per Share as evidenced by the significant value of the F test of 0.787> 0.05. The R-Square value of 0.066 indicates that the ability of the independent variables to explain the variation in the dependent variable is 6% and the remaining 94% is explained by other variables outside the research model.
PERAN TOKOH MASYARAKAT DALAM PEMEBERDAYAAN KELUARGA NELAYAN DI DESA PANGANDARAN KECAMATAN PANGANDARAN KABUPATEN PANGANDARAN Lubis, Nurhayani
Jurnal Ilmiah Perlindungan & Pemberdayaan Sosial, Vol 2 No 1 (2020): LINDAYASOS
Publisher : Politeknik Kesejahteraan Sosial (Poltekesos) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31595/lindayasos.v2i1.248

Abstract

Penelitian ini mengkaji Peran Tokoh Masyarakat dalam Pemberdayaan Keluarga Nelayan di Desa Pangandaran, Kecamatan Pangandaran, Kabupaten Pangandaran, yaitu sebagai perencana, penggerak, pengorganisasi dan sebagai pengontrol, agar keluarga nelayan mampu memenuhi kebutuhan dasarnya, menjangkau sumber-sumber produktif dan mampu berpartisipasi dalam proses pembangunan dan pengambilan keputusan. Penelitian ini menggunakan metode deskriptif kualitatif, dengan informan 4 orang tokoh masyarakat dan 3 orang kepala keluarga dengan Wawancara Mendalam, Observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa peran tokoh masyarakat dalam pemberdayaan keluarga nelayan sudah berjalan dengan baik. Program pemberdayaan dirumuskan berdasarkan hasil asesmen, menggali kebutuhan dan permasalahan keluarga nelayan dan bekerja sama dengan berbagai pihak terkait, berupa pemberian rastra dan sembako, latihan keterampilan usaha ekonomi produktif, mengembangkan usaha jasa pariwisata dan pemberian rumah gratis bagi yang menjadi anggota KUD. Keberhasilan pelaksanaan peran tokoh masyarakat tersebut didukung oleh faktor internal seperti motivasi yang tinggi dan pengalaman kerja serta faktor eksternal yaitu dukungan dari masyarakatnya yang masih memegang nilai-nilai gotong royong dan kepedulian yang tinggi terhadap warga masyarakat yang lainnya, serta adanya dukungan dari pejabat daerah Kabupaten Pangandaran (Bupati Pangandaran) dan pejabat yang cukup berpengaruh yaitu mantan Menteri Kelautan  serta pejabat dari Dinas Pariwisata. Kata Kunci:Peran Tokoh Masyarakat, Pemberdayaan, Keluarga Nelayan.
Economic Transformation To Get Out of the Middle Income Trap Condition To Reach Indonesia Gold 2045 Maryanti, Sri; Widayat, Prama; Lubis, Nurhayani
ADPEBI International Journal of Business and Social Science Vol. 3 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i1.356

Abstract

Objectives – The article aims to analyze whether the Economic Transformation carried out by Indonesia will be able to get Indonesia out of the Middle Income Trap (MIT). And whether through economic transformation is able to realize a Golden Indonesia 2045. Methodology- In this study, the method used is descriptive and literature study where in descriptive analysis data and information will be displayed by comparing several countries that were originally included in middle-income countries such as Malaysia, China and Thailand as well as high-income countries such as Japan and South Korea. The data and information collected are taken from 1970-2021 from various sources. In this study, the method used is descriptive and literature study where in descriptive analysis data and information will be displayed by comparing several countries that were originally included in middle-income countries such as Malaysia, China and Thailand as well as high-income countries such as Japan and South Korea. The data and information collected are taken from 1970-2021 from various sources. Findings – In the short term, Indonesia must accelerate capital accumulation through accelerated investment, especially related to infrastructure, in order to encourage economic growth above 6%. In the medium term, it must develop, utilize innovation and technology in order to increase Total Factor Productivity (TFP). The economic transformation carried out by Indonesia is focused on the triggering factors and 4 (four) "Global Megatrends" otherwise the opportunity to get out of the Middle Income Trap (MIT) condition will take 30 years approximately 2053. Efforts are made by building human resources, strengthening digitalization, improving institutions. Indonesia can get out of the Middle Income Trap (MIT) condition if triggering factors such as export structure, and TFP, innovation and structural (against the background of country-specific characteristics) as shown in figure 8 can be overcome Renewal- In this study, it analyzes the efforts made by Indonesia to get out of the Middle Income Trap condition with the vision and mission of Indonesia Emas 2045. This study explains when Indonesia can get out of the Middle Income Trap.
Regional Finance And Employment Dynamics: An Empirical Study Based On Secondary Data In Indonesia Maryanti, Sri; Widayat, Prama; Lubis, Nurhayani; Murni, Yanti
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1128

Abstract

This study examines the impact of regional financial management on employment dynamics in Indonesia using secondary data from 2019 to 2023. This study focuses on three main components of finance, namely Regional Original Revenue, Balance Fund, and Regional Expenditure, and analyzes their effects on employment indicators such as the Open Unemployment Rate and the Labor Force Participation Rate. The results show that although these financial variables have a high correlation with labor market outcomes, the individual effects of these variables are often not statistically significant, indicating challenges in the effectiveness of current fiscal policies in reducing unemployment and increasing labor force participation. Problems such as multicollinearity and autocorrelation are identified, so better financial management strategies are needed This research study investigates how regional financial management affects employment dynamics in Indonesia, using data from 2019 to 2023. The study focuses on three main financial components: Regional Original Revenue, Balance Fund, and Regional Expenditure, and analyzes their impact on employment indicators such as the Open Unemployment Rate and the Labor Force Participation Rate. The results indicate that while these financial variables correlate highly with labor market outcomes, their individual effects are often not statistically significant. This suggests challenges in the effectiveness of current fiscal policies in reducing unemployment and increasing labor force participation. The study identifies issues such as multicollinearity and autocorrelation, highlighting the need for improved financial management strategies to align with employment goals. It emphasizes the importance of policy reforms to optimize the role of regional finance in promoting inclusive employment growth, particularly in response to Indonesia's unique economic structure and post-pandemic challenges. This research contributes to existing literature by providing empirical insights into the direct relationship between fiscal decentralization and labor market performance in developing countries. Align with employment goals. This research highlights the importance of policy reforms to optimize the role of regional finance in encouraging inclusive employment growth, especially in response to Indonesia's unique economic structure and post-pandemic challenges. This research contributes to the existing literature by offering empirical insights into the direct relationship between fiscal decentralization and labor market performance in developing countries..
EDUKASI MYOB ACCOUNTING PADA SMKN 2 MANDAU Lubis, Nurhayani; Hardi; Nofrizal; Maryanti, Sri; Siregar, Inova Fitri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.1822

Abstract

MYOB accounting is software designed for financial accounting purposes, facilitating the recording of an organization's financial transactions. This application provides real-time financial data and has a user-friendly interface. According to the directives of the Ministry of National Education (Kemendiknas) in 2010, schools, particularly vocational high schools (SMK), are required to assess accounting competencies using the Mind Your Own Business software. SMKN 2 Mandau is a vocational school located in Bathin Solapan District, precisely at the border between Duri and Dumai, Riau Province. The school has one accounting class for each grade. As with other vocational schools, the curriculum of this school includes material on accounting software. Discussions with the head of the accounting laboratory and the curriculum coordinator at SMKN 2 revealed that students' ability to operate the MYOB accounting system is still limited. This community service involves three methods: preparation, implementation, and evaluation stages. The service was carried out on July 31, 2024. The results from the questionnaire distributed before the training indicate that students' understanding and awareness of MYOB Accounting were relatively low. Of the five statements in the questionnaire, statements 1 through 4 all received results below 50%. The results from the questionnaire after the MYOB Accounting training at SMKN 2 Mandau showed that the training significantly improved students' knowledge and skills. The average score for all statements increased to above 60%, with the highest improvement being in awareness and actual experience of the benefits of MYOB Accounting education, which rose to 74%.
Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia Wardi, Jeni; Nasution , Nurliana; Lubis, Nurhayani
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/gsgkce22

Abstract

This study aims to determine the implementation of Green Accounting in Indonesia and to understand its relationship with company performance. The research employs a literature review method, which involves collecting, analyzing, and synthesizing information from various sources to develop a comprehensive understanding of the topic. The objects of this study are three journal articles: Green Accounting Era 4.0 Towards Society 5.0, Analysis of Green Accounting Implementation on the Financial Performance of PT Unilever Indonesia, and Green Accounting: A Review Paper. The findings reveal that Green Accounting plays an important role in improving company performance by integrating environmental and social aspects into financial reporting. The adoption of Green Accounting encourages companies to operate sustainably and be more accountable to stakeholders. Furthermore, the study highlights changes in the accountant’s role in the era of the Industrial Revolution 4.0 and Society 5.0, where technology drives transformation in accounting practices. Accountants are required to enhance their competencies, particularly in adapting to technological advancements that support environmental sustainability and corporate performance. In conclusion, Green Accounting not only contributes to environmental protection but also improves transparency, efficiency, and the long-term value of companies in the digital era. 
Kinerja Perusahaan Perbankan (Studi Perbandingan Dua Periode Krisis di Indonesia) lubis, nurhayani
Jurnal Daya Saing Vol. 2 No. 1 (2016): Akuntabilitas, Kinerja Organisasi, dan Perilaku Konsumen
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v2i1.46

Abstract

Abstract: The purpose of this study was to determine whether there are differences in the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Return on Assets (ROA), Operating Expenses to Operating Income (ROA), Loan to Deposit Ratio (LDR), and stock returns in the two periods of crisis in Indonesia. Namelyin 1997and 2008.The sample inthis study are allfromthe1993-2010bankingcompany. There are fourhypothesesto be testedin this study. This study using t test SPSS to analyzed data. Keywords: Economic Crisis, Stock Return, CAR, NIM, ROA, BOPO, LDR
Analisis Pengendalian Bahan Baku Pada UMKM Kampoeng Cookies and Rotte Di Pekanbaru Riau Lubis, Nurhayani
Jurnal Daya Saing Vol. 3 No. 2 (2017): Perilaku Konsumen, Kinerja Organisasi, dan Pengembangan UMKM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v3i2.99

Abstract

penelitian ini untuk menghitung tingkat persediaan paling ekonomis pada tiga bahan baku utama yaitu tepung terigu, gula, dan mentega pada usaha mikro kecil dan menengah di Kampoeng Cookies and Rotte.hasil dari penelitian ini adalah bahwa EOQ pada bahan baku tepung terigu adalah sebesar 289 kg dengan pembelian 5 kali dalam satu tahun. pada bahan baku gula, hasil EOQ adalah 141 kg dengan pembelian 5 kali dalam satu tahun. selanjutnya pada bahan baku mentega, hasil EOQ adalah sebesar 112 kg dengn pembelian sebanyak 5 kali dalam satu tahun. Kata Kunci: Usaha mikro, kecil, menengah UMKM, EOQ.
Efektivitas Straegi Bauran Promosi Oleh_Oleh Makanan Khas Riau (Studi Kasus Pada Wisatawan Di Kota Pekanbaru) lubis, nurhayani; KHAIRANI, ZULIA
Jurnal Daya Saing Vol. 3 No. 3 (2017): Dinamika Pengembangan Organisasi, Keuangan, Pendidikan, dan Kewirausahaan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v3i3.122

Abstract

For the sake of promoting and inviting tourist to tourist resort, there are some factors that should be considered as value added. One of them is spesific foods as part of local culture characteristic. Promotional activities is an important role to introduce and cultivate the interest of tourists in a souvenir typical regional foods. The aims of the study were to analyze the level of promotion mix consists of advertising, sales promotion, direct marketing, personal selling, and public relations, and to find out the level of consumer buying interest, and finally investigate the influence of promotional mix on consumer purchase intention of the tourists. The sample in this study were 100 tourists. The method used were combination of quantitative and qualitative analysis. The data was purposively taken using quantitative analysis. Quantitative analysis, that is, descriptive analysis was performed with the interpretation of the data obtained in the study and the results of data processing that had been carried out by providing information and explanations. The results showed that advertising, personal selling, and public relations are in good criteria. While sales promotion and direct marketing are in medium criteria. Keywords: advertising, sales promotion, direct marketing, personal selling, and public relations, promotions mix
Co-Authors Alviandy, Micky Aznuriyandi, Aznuriyandi Denti Kardeti Dini Onasis efrita soviyanti, efrita Eka Putri, Gusmarila Fradila, Intan Hardi Hardi Hardi, Hardi idel waldelmi, idel Inova Fitri Siregar, Inova Fitri Jeni Wardi Murnawati Murnawati, Murnawati Nasution , Nurliana Nofrizal Nofrizal Nofrizal Nofrizal prama widayat, prama Rasyad, Rinayanti Sri Maryanti Suseno, Giri Susi Hendriani Wita Dwika Listihana, Wita Dwika Yanti Murni Zulia Khairani