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All Journal JURNAL LENTERA BISNIS JURNAL LENTERA AKUNTANSI Jurnal Ekonomika Dan Bisnis
Sidabutar, Rimbun C. D.
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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PENGARUH TANGGUNG JAWAB SOSIAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2022 Situmorang, Renaldi Vandoli; Sidabutar, Rimbun C. D.; Siringoringo, Magdalena J.
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1451

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) and capital structure on the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The technique used by the author to complete this study is the multiple linear regression technique and the classical assumption test shows that CSR and capital structure The data analysis technique used in qualitative research is ratio comparison analysis. The research data consists of 65 company financial reports for two years (130 observations). The test results are that CSR and capital structure have a significant effect both partially and simultaneously on the company's financial performance. The Adjusted R² value of 0.492 indicates that the model can explain 49.2% of the variation in financial performance. The F test produces a value of 63.421 with a significance of 0.000 <0.05, while the t test shows that CSR has a significance value of 0.028 <0.05 and DER 0.000 <0.05, which confirms a significant effect.
Analisis Sistem Pengendalian Intern Persediaan Pada PT Wahana Subur Jaya Lumbantoruan , Endang Feronika; Sihombing, Halomoan S.; Sidabutar, Rimbun C. D.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2097

Abstract

This research aims to find out and analyze the description of the internal control system for inventory of goods implemented at PT Wahana Subur Jaya. The type of research used in this research is qualitative research using comparative descriptive research methods. Data collection techniques are carried out by means of interviews and observations based on elements of internal control consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization system and recording procedures, 3) healthy practices, 4) high quality employees according to his responsibilities. From the research results, the internal inventory control system implemented by PT Wahana Subur Jaya is adequate. However, there are still some that do not comply with the elements of internal control according to the theory where there are several overlapping tasks in running the organization and the separation of functional responsibilities of the warehouse admin section.
PENGAMBILAN KEPUTUSAN INVESTASI CRYPTOCURRENCY PADA INVESTOR MUDA Simanjuntak, Agus Nakkok; Aruan, Hicca Maria Gandi Putri; Sidabutar, Rimbun C. D.; Naulibasa, Maria Oktavia
JURNAL LENTERA BISNIS Vol. 14 No. 3 (2025): JURNAL LENTERA BISNIS, SEPTEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i3.1899

Abstract

This study focuses on how bitcoin investment decisions can be influenced by financial literature and fear of missing out (FoMO). In this study, high school students in Medan and members of the Zoomers Generation (Gen Z) at HKBP Nommensen University completed a Likert-scale survey. Additionally, Partial Least Squares (PLS) analysis of the gathered data was performed using SmartPLS 4 software. The test findings show that both can greatly enhance investment choices in cryptocurrencies.
Co-Authors Aruan, Hicca Maria Gandi Putri Lumbantoruan , Endang Feronika Naulibasa, Maria Oktavia Sihombing, Halomoan S. Simanjuntak, Agus Nakkok Siringoringo, Magdalena J. Situmorang, Renaldi Vandoli