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All Journal Journal on Education JURNAL LENTERA BISNIS Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Pengabdian Masyarakat Bangsa Jurnal Penelitian Pendidikan Indonesia
Christnova Hasugian
Universitas HKBP Nommensen
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
EFEK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN MELALUI MEDIASI MANAJEMEN LABA Hendrik ES Samosir; Christnova Hasugian; Sri Ida Royani Simanjuntak; Aldian Syahputra Perangin-angin
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1238

Abstract

The purpose of this study is as follows. To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Financial Performance (ROA). To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Earnings Management. To determine the effect of Earnings Management on Financial Performance (ROA). To determine the effect of Good Corporate Governance/GCG (Institutional Ownership, Managerial Ownership, Board of Commissioners Size) on Financial Performance (ROA) through Earnings Management. The research method is quantitative method, associative research. The results of the study did not show a significant effect of Institutional Ownership on Earnings Management. There was no significant effect of Institutional Ownership on ROA. There was no significant effect of Managerial Ownership on Earnings Management. There was no significant effect of Managerial Ownership on ROA. There was no significant effect of Earnings Management on ROA. There is no significant influence of the Size of the Board of Commissioners on ROA. There is a significant influence of the Size of the Board of Commissioners on ROA.
PENGARUH LAMA USAHA, UKURAN USAHA SERTA MODAL USAHA TERHADAP KINERJA UMKM DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI PADA UMKM DI SUMATERA UTARA Herti Diana Hutapea; Vebri M Lumbangaol; Christnova Hasugian; Sahat Martupa Siahaan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1248

Abstract

This study aims to determine the effect of length of business, business size and business capital on MSME performance with financial literacy as a moderating variable in MSMEs in North Sumatra. Data collection using questionnaire distribution via google form with whattsap. The sampling technique used convenience simple random sampling. Determination of the number of samples using the Hair J.F. formula, (2010) the number of representative samples is dependent on the number of indicators multiplied by 5 to 10. The number of samples in this study was the number of indicators x 5 = 17 x 5 = 85. So that the sample of this study was 85 MSME players assisted by the North Sumatra Province cooperative and UKM office. And in hypothesis testing using Smart PLS 4.0. The results showed that the length of business and business size had a positive and significant effect on the performance of MSMEs in North Sumatra and business capital had no effect on the performance of MSMEs in North Sumatra while financial literacy did not moderate the influence between length of business, business size and business capital on the performance of MSMEs in North Sumatra.
Co-Authors Aldian Syahputra Perangin-angin Angel Febriyanti Sinaga Berbi Canca Sitompul Daniel Purba E. Hamonangan Siallagan Elsa Elsita Khoerunisa Esra Sparia Sihaloho Ester Novianti Sinaga Frandy Swito Sitorus Gracelli Panjaitan Hamonangan Siallagan Hanna Meilani Damanik Hendrik E.S Samosir Hendrik ES Samosir Herti Diana Hutapea Hesti Sitanggang Irma Manik Jesica Septiana Sidabutar Juan Exsaudia Sihombing Lisna Damanik Mangasa Sinurat Martin Luter Purba Meliana Manurung Melsy Nathania Daeli Naomi Hutajulu Nathalina Simanjuntak Noviditha Sembiring Opsinar AT Aritonang Pita Artauli Sitorus Rahel Rut Syeba Rajagukguk Rahel Wina Sinaga Royen P Munthe Rukiah Natasya Sihite Sahat Martupa Siahaan Samuel Panjaitan Sri Ida Royani Simanjuntak Theresia Gultom Tiur Sitanggang Tomi Irianto Vebri M Lumbangaol Vebry Mardomdom Lumban Gaol Yosep Lumbangaol Yuni Y Simanullang Zefanya Putri Sianipar