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All Journal Journal of Business and Behavioural Entrepreneurship JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JURNAL MANAJEMEN AKUNTANSI (JUMSI) Literasi Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa Proceeding International Seminar of Islamic Studies International Journal of Applied Finance and Business Studies EKONOMIKA45 Indonesia Auditing Research Journal All Fields of Science Journal Liaison Academia and Sosiety Jurnal Manajemen Dan Akuntansi Medan
Porkas Sojuangon Lubis
Universitas Alwashliyah
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PENGARUH ANALISIS KINERJA KEUANGAN PERUSAHAAN TERHADAP METODE RASIO PADA PT. BTN CABANG MEDAN Porkas Sojuangon Lubis; Zulaili Zulaili; Widia Wardani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 1 (2022): Article Research Volume 2 Nomor 1, Maret 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i1.1411

Abstract

Penilaian kinerja keuangan sangat penting dilakukan perusahaan karena dapat dijadikan pihak yang berkepentingan dalam pengambilan keputusan keuangan. Selain itu, kinerja keuangan juga dibutuhkan pihak luar perusahaan seperti kreditur dan investor. Untuk mengetahui kinerja keuangan perusahaan dapat dilihat dari laporan keuangan yang dibuat perusahaan tersebut. Laporan keuangan yang dibuat perusahaan dapat memberikan informasi posisi dan kondisi keuangan perusahaan seperti neraca, laporan perubahan ekuitas dan laporan laba rugi. Alat analisis yang sering digunakan untuk mengukur kinerja keuangan adalah dengan metode rasio. Yang menjadi subjek penelitian ini situs Bank Indonesia,yaitu www.bi.go.id dan website www.idx.co.id. dan objek penelitian ini adalah laporan keuangan PT. BTN Cabang Medan yang beralamat di Jl. Pemuda 10 A Medan periode 2018-2019. Populasi dalam penelitian ini mencakup seluruh data laporan keuangan PT. BTN Cabang Medan. sampel dalam penelitian ini hanya mengambil beberapa data laporan keuangan, yaitu selama 2 tahun, melalui website www.idx.co.id. Dari hasil penelitian didapat bahwa Kondisi rasio likuiditas PT. BTN Cabang Medan pada tahun 2018 dan tahun 2019 dapat dikatakan kurang baik. Hal ini dikarenakan rasio likuiditas pada tahun 2018 dan tahun 2019 menujukkan rasio yang sangat rendah. Pada tahun 2019, rasio likuiditas pada aspek quick ratio dan cash ratio yang berada di angka 1% yang artinya tiap-tiap Rp. 1,00 hutang lancar hanya dijamin oleh kurang dari Rp. 0,01 harta lancar
Investment In Islamic Capital Market According To Islamic Principles Porkas Sojuangon Lubis; Ahmad Irsan
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.497 KB)

Abstract

: Capital Market does not distinguish between the conventional capital market with the Islamic capital market. This raises some questions about the concepts and principles of Islamic capital markets, as well as the trading mechanism in the Islamic capital market. To answer these questions, this study aims to determine the difference between the conventional capital market based on the principles of Islamic capital markets and capital market concepts, application of capital market trading mechanisms in conventional versus Islamic capital market, and the meaning of investment according to Islamic Shari'a. To explain the purpose of this research, engineering studies and documents through a literature study will describe the rules concerning the capital market both conventional and Islamic. Based on the research results can be explained that the conventional capital market concepts and principles are not much different from the Islamic capital market. The only difference is the emphasis on the type of issuer and the securities to be traded in accordance with Islamic principles. The difference lies only in contracts used in the transaction. Meanwhile, the investment cant be separated from the Islamic Shari'a because investment is allowed in Islam, however, in contrast to speculative investments.
The Effect of Accountability and Transparency of Village Financial Management on Village Government Performancekotarihsergai District Porkas Sojuangon Lubis; Siti Wardah Pratidina; Winda Wardhani; Widia Wardani; Niken Ilmi Mahmuda Kinder Kinder
International Journal of Applied Finance and Business Studies Vol. 10 No. 3 (2022): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.739 KB) | DOI: 10.35335/ijafibs.v10i3.72

Abstract

Qhis study aims to determine whether accountability and transparency in the financial management of village funds, both partially and simultaneously, have a significant effect on the performance of village government in Kotarih Baru Village, Kotarih District, Sergaid Regency, and how big the influence is. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the results of the primary data regression processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 6.578 + 0.415 X1 + 0.438 X2. Partially, the accountability variable (X1) has a significant effect on the performance of village government in Kotarih Baru Village, Kotarih District, Regency Sergei. This means that the hypothesis in this study is accepted, as evidenced by the value of t count > t table (2.143> 2.037). Meanwhile, the transparency variable of village fund financial management (X2) has a significant influence on the performance of village government in Kotarih Baru Village, Kotarih District, Sergai Regency. This means that the hypothesis in this study is accepted, as evidenced by the t count > t table (2.173 > 2.037). Simultaneously, the variable accountability (X1) and transparency of financial management of village funds (X2) has a significant influence on the performance of village government in Kotarih Baru Village, Kotarih District, Sergai Regency. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (18,489 > 3.29).
ANALISIS EFISIENSI KINERJA LEMBAGA KEUANGAN SYARIAH INDONESIA Sri Mauliza; Porkas Sojuangon Lubis
LITERASI JURNAL EKONOMI DAN BISNIS Vol. 5 No. 1 (2023): Juni
Publisher : LEMBAGA PENELITIAN BISNIS DAN EKONOMI

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Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi lembaga keuangan syariah di Indonesia. Data yang digunakan dalam penelitian ini adalah data panel yang diamati dari tahun 2017 hingga 2021. Pengambilan sampel penelitian ini berupa data sekunder statistik OJK. Peneliti menggunakan data kuantitatif untuk menganalisis efisiensi perbankan syariah dengan rumusan perbandingan beban usaha terhadap pendapatan usaha (BOPO). Secara keseluruhan jika dilihat dari rasio BOPO periode 2017-2021 masih belum efisien, dengan rata-rata rasio BOPO secara keseluruhan perbankan berkisar 83.33%.
PENGARUH PENDAPATAN DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA UTARA Zulaili, Zulaili; Lubis, Porkas Sojuangon; Insy Sinaga, Rini Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2121

Abstract

This study aimed to analyze the effect of Regional Generated Revenues (PAD) and General Allocation Fund (DAU) to Capital Expenditure (BM) and their impact on Regional Gross Domestic Product (PDRB) in 33 districts/towns of North Sumatera Province. The data used are secondary data obtained from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id) of North Sumatera Province for the period of 2010 to 2015. The data were analyzed by using path analysis.The result of the research showed that simultaneously Regional Generated Revenues, General Allocation Fund and Capital Expenditure had impact on economic growth.
Budget management accountability analysis finance in the department of education Deli Serdang Regency Sarmila, Sarmila; Lubis, Porkas Sojuangon; Suriana, Suriana
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study used qualitative research methods. The research method used is in-depth interviews on research subjects, observation and documentation. The purpose of this study is to describe how the Analysis of Financial Budget Management Accountability in the Education Office. The research subjects used in this study were selected using the purposive sampling method with the validity of the data using the triangulation technique. The location of this research is at the Office of the Education Office which is located at Jl. Work No. 1, Burning, District. Pagar Merbau, Deli Serdang Regency, North Sumatra 20517. In analyzing the data, the author uses a qualitative descriptive method of Accountability Analysis of Financial Budget Management in the Education Office, which is a technique with data analysis where the author first presents data from observations reported then the author analyzes accordingly. with the formulation of the problem and research objectives to be presented in the form of a scientific report. Based on the results of the research conducted, the SKPD Budget Realization Report presents information on the realization of revenues, expenditures, transfers, surplus /deficit and financing, each of which is compared to its budget in a certain period (PSAP no.2) . Budget Realization Report at the Deli Serdang district education office which has a very strategic meaning and urgency in the administration of the Education Office, where the report is substantially the realization of the implementation of programs/activities that are prepared and implemented taking into account the potential and socio-economic conditions of the region as one of the indicators for the progress and development of a region.
Analisis Kinerja Keuangan Pemerintah Kabupaten Aceh Singkil Ditinjau dari Aspek Transparansi dan Akuntabilitas (Studi Kasus Badan Pengelola Keuangan Daerah Kabupaten Aceh Singkil) Nurneni Nurneni; Elwardi Hasibuan; Porkas Sojuangon Lubis
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini dilakukan di Badan Pengelola Keuangan Daerah Kabupaten Aceh Singkil yang bertujuan untuk mengetahui bagaimana kinerja pengelola keuangan Pemerintah Kabupaten Aceh Singkil ditinjau dari asfek transparansi dan akuntabilitas. Penelitian ini menggunakan desain kuantitatif. Populasi dalam penelitian ini adalah pegawai Badan Pengelola Keuangan Daerah Kabupaten Aceh Singkil. Populasi sekaligus sampel dalam penelitian ini berjumlah 45 orang. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner, wawancara, observasi lapangan dan dokumentasi. Pengolahan data serta analisis statistik mempergunakan program SPSS versi 20.0 dengan tingkat signifikansi 0,05. Hasil uji validitas dan realiabilitas, seluruh instrumen penelitian adalah sahil, valid dan reliabel. Teknik analisis data digunakan adalah uji koefisien determinasi (R2) melalui uji regresi linier berganda. Hasil uji statistik dalam penelitian ini menyatakan bahwa variabel variabel transparansi dan akuntabilitas mampu mempengaruhi kinerja keuangan sebesar 7,6% sedangkan sisanya 92,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Dari tabel Coefficientsa diperoleh persamaan regresi linier berganda Y = 41,272 + 0,003 + 0,298. Konstanta (a) = 41,272 bertanda positif transparansi dan akuntabilitas 0,003 dan 0,298 bertanda positif, artinya adalah transparansi dan akuntabilitas secara parsial mempunyai hubungan yang positif terhadap kinerja keuangan Badan Pengelola Keuangan Daerah Kabupaten Aceh Singkil. Sedangkan secara simultan tidak terdapat pengaruh yang signifikan antara transparansi dan akuntabilitas terhadap kinerja keuangan Badan Pengelola Keuangan Daerah Kabupaten Aceh Singkil.
Dampak kenaikan Bahan Bakar Minyak (BBM) Terhadap Inflasi dan Implikasinya Terhadap Makroekonomi di Indonesia Wardani, Widia; Suriana, Suriana; Arfah, Siti Ummi; Zulaili, Zulaili; Lubis, Porkas Sojuangon
All Fields of Science Journal Liaison Academia and Sosiety Vol 2, No 3: September 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.009 KB) | DOI: 10.58939/afosj-las.v2i3.338

Abstract

Terjadinya lonjakan harga minyak dunia disebabkan oleh imbas dari peperangan yang terjadi di Eropa antara Rusia dan Ukraina menyebabkan kegoncangan ekonomi secara signifikan terhadap perekonomian dunia. Akibat perang ini berimbas pada kenaikan harga minyak bumi hampir di seluruh dunia. Adanya lonjakan minyak dunia dinilai berpengaruh nyata terhadap kondisi perekonomian di Indonesia. Harga minyak yang tinggi ternyata tidak menguntungkan negara manapun termasuk dibelahan bumi manapun juga di Asia khususnya di negara kita. Kenaikan harga BBM disebabkan oleh tingginya harga minyak dunia juga dikarenakan adanya under supplay dalam negeri dibandingkan dengan demandnya. Besarnya subsidi BBM senilai hampir 520 Trilyun sangat membebani dan menguras APBN sehingga dengan hal ini Pemerintah menilai sangat urgent untuk menaikkan harga BBM bersubsidi dan non subsidi. melakukan perhitungan yang sangat hati–hati dan akurat dalam menghitung besaran kenaikan BBM di dalam negeri. Dengan kenaikan imbas kenaikan BBM akan berimplikasi terhadap inflasi harga secara simultan dan secara eksponensial akan berpengaruh terhadap fundamental makro ekonomi Indonesia. Kata Kunci : Kenaikan BBM, Inflasi, Perekonomian Indonesia
PRINSIP KONSERVATISME DALAM KEUANGAN ISLAM DAN PREFERENSI ASIMETRIS TERHADAP KESALAHAN PELAPORAN DALAM PERSPEKTIF SYARIAH Hasan Basri, Tengku; Rum Lubis, Muhammad; Lubis, Porkas Sojuangon
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5493

Abstract

Konservatisme dalam pelaporan keuangan memiliki peran penting dalam mengelola risiko ketidakpastian dan menjaga akuntabilitas laporan keuangan, terutama dalam konteks keuangan syariah yang menekankan nilai-nilai amanah, transparansi, dan kejujuran. Preferensi asimetris terhadap kesalahan pelaporan menjadi salah satu pendekatan yang relevan dalam sistem keuangan Islam untuk menjaga keseimbangan antara prinsip kehati-hatian dan keadilan. Penelitian ini bertujuan untuk mengeksplorasi pandangan syariah terhadap preferensi asimetris dalam pelaporan keuangan dan menyelaraskan kebutuhan konservatisme dengan prinsip syariah yang menuntut transparansi. Penelitian ini menggunakan metode deskriptif-kualitatif dengan pendekatan studi literatur. Data diperoleh dari berbagai dokumen resmi, standar akuntansi syariah (PSAK Syariah), dan kebijakan terkait di Indonesia. Analisis dilakukan dengan pendekatan tematik untuk mengidentifikasi pola dan prinsip utama dalam penerapan konservatisme sesuai dengan nilai-nilai syariah. Hasil penelitian menunjukkan bahwa preferensi asimetris sesuai dengan prinsip syariah sejauh diterapkan untuk memitigasi risiko kesalahan pelaporan tanpa mengurangi nilai transparansi dan keadilan. Konservatisme menjadi mekanisme penting untuk menghindari overstatement dalam laporan keuangan, mendukung prinsip kehati-hatian, dan meningkatkan kepercayaan publik. Dengan demikian, keselarasan antara konservatisme dan prinsip syariah memberikan fondasi yang kokoh bagi lembaga keuangan Islam untuk mencapai akuntabilitas yang tinggi dan keberlanjutan operasional.
PENDAMPINGAN TERHADAP ANAK PANTI ASUHAN YAYASAN DELPITA DENGAN TEMA “ANAK PANTI ASUHAN BERHAK HIDUP SUKSES” Sinaga, Rini Viri Insy; Lubis, Porkas Sojuangon; Wardani, Widia; Lubis, Muhammad Rum; Mauliza, Sri; Lubis, Muhammad Azmi I.
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1665

Abstract

Every child has the same right to achieve success, including children living in orphanages. However, the challenges they face are often more complex than children raised in families. This community service was carried out at the Talenta Delpita Orphanage located on Jalan Unika Ujung Gang Sepadan I LK XX, Kwala Bekala Village, Medan Johor District, Medan City. The community service method uses the social intervention method. The social intervention method is one of the methods used in implementing Community Service activities. Social intervention can be interpreted as a way or strategy to help individuals or groups or families or communities in the context of their social lives with the aim of welfare for the community. The results of community service show that orphanage children cannot be justified as children who do not have any motivation to succeed. Orphanage children also cannot be justified as children with a bleak future. Orphanage children also cannot be justified as weak children and cannot do anything. In reality, they are children who can do more, have more potential and are able to fight for the right to success that exists in them, as long as they are willing and able to develop the potential for success that exists, by maximizing the motivation from within and outside that exists in them. This community service concludes that with the right support, children at the Talenta Delpita orphanage have the same potential to achieve success as other children.
Co-Authors Ahmad Irsan Arfah, Siti Ummi Azizah Azizah Dani, Oktavia Mila Farma Ekawati, Yuni Andri Elwardi Hasibuan Hasan Basri, Tengku Iskandar Muda Kesuma, Sambas Ade Lubis, Muhammad Azmi I. Lubis, Muhammad Rum Mauliza, Sri Niken Ilmi Mahmuda Kinder Kinder Nur Mellia Syahdila Nurneni Nurneni Riny Viri Insy Sinaga Rum Lubis, Muhammad Sarmila, Sarmila Sinaga, Rini Viri Insy Siti Wardah Pratidina Sri Mauliza Suriana Suriana Wardani, Widia Widia Wardani Widia Wardani Widia Wardani Winda Wardhani Zulaili Zulaili Zulaili, Zulaili