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All Journal Enrichment : Journal of Management CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia JURNAL NERACA
Lubis, Citra Windi
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Hubungan Pengendalian Ukuran Kinerja dan Kinerja Manajerial Dengan Peran Keadilan Sebagai Mediasi: Pendekatan Kerangka Konseptual Lubis, Citra Windi; Lubis, Nurul Izzah; Utami, Anggita Atia
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 4 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i4.590

Abstract

The performance measurement system influences the behavior of managers towards the improvement of their performance through performance appraisal in the performance evaluation process. To be an effective control mechanism, a performance measurement system must have the ability to influence managers' behavior towards desired organizational goals, which is in line with the main principles of a management control system. However, the performance measures used in the performance evaluation process must be considered fair by the manager to achieve the manager's intended behavior. The purpose of this study is to examine the effect of controlling objective performance measures on distributive and procedural justice. The proposed framework suggests that controlling objective performance measures is positively related to managers' perceptions of distributive fairness and procedural fairness. The data used is a type of secondary data sourced from the results of previous research that has been published in the form of scientific articles, literature books and official websites related to research related to performance measurement systems, managerial performance, and fairness. The results of this study reinforce the acceptance of the principle of control and its relevance in increasing managers' perceptions of fairness and in turn managerial performance with managers' cognitive perceptions of fairness further showing a positive effect on managerial performance. The results of the study also strengthen the basic premise of social exchange theory by illustrating how managers' perceptions of the fairness of their treatment, in this study, the fairness of the performance appraisal system, are reciprocated with a fairer performance appraisal system so as to produce better performance
The effect of inventory intensity, capital intensity, and leverage on tax avoidance Yunira, Haervi; Lubis, Citra Windi; Lubis, Nurul Izzah; Khairunnisa, Khairunnisa
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2315

Abstract

The objective of this research is to examine the impact of inventory intensity, capital intensity, and leverage Regarding tax avoidance among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023 period. The research adopts a quantitative method utilizing multiple linear regression analysis. The findings indicate that capital intensity Exhibits a positive and significant influence on tax avoidance, whereas inventory intensity and leverage do not Have a significant impact. At the same time. Concurrently, these variables are not found to significantly influence tax avoidance.
Pengaruh Pengetahuan Akuntansi dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan pada UMKM di Medan Kota Sijauta, Dominggus; Yunira, Haervi; Lubis, Citra Windi; Lubis, Nurul Izzah; Waruwu, Amin Sowa’a
JURNAL NERACA Vol 5 No 1 (2025): April
Publisher : LPPM UNIVERSITAS AUDI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62611/jnr.v5i1.513

Abstract

Penelitian ini dilakukan untuk mengetahui dan menguji pengaruh pengetahuan akuntansi dan pemanfaatan teknologi terhadap kualitas laporan keuangan Usaha Mikro Kecil Menengah di Medan Kota. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 60 orang pelaku usaha di Medan Kota sesuai dengan kriteria tertentu dengan teknik analisis data menggunakan pendekatan Statistical Product and Service Solution (SPSS). Penelitian ini menggunakan dua variabel bebas yaitu pengetahuan akuntansi (X1) dan pemanfaatan teknologi (X2) dan satu variabel terikat yaitu kualitas laporan keuangan. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan pemanfaatan teknologi secara parsial dan simultan berpengaruh terhadap kualitas laporan keuangan. Dengan penelitian ini diharapkan para pelaku Usaha Mikro Kecil Menengah dapat meningkatkan pengetahuan akuntansi baik secara formal dan informal dan memaksimalkan pemanfaatan teknologi berbasis aplikasi sehingga meningkatkan kualitas laporan keuangan.
Co-Authors Khairunnisa Khairunnisa Nurul Izzah Lubis, Nurul Izzah Sijauta, Dominggus Utami, Anggita Atia Waruwu, Amin Sowa’a Yunira, Haervi